Form Ct-1120a-Lp - Corporation Business Tax Return Apportionment Of Limited Partnership Interests Page 2

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Schedule M-LP — Connecticut Distributive Share of Limited Partnership Assets – Minimum Tax Base
Column B
Column C
Column D
Column A
Name of Limited Partnership
Partnership’s Apportionment
Partnership’s FEIN
Average Value of
Partnership
Fraction
(Schedule S-LP)
1.
2.
3.
Column F
Column E
Column G
Partnership’s Apportioned
Partner’s
Partner’s Average Value
Average Value
Proportionate
Multiply Column E
Multiply Column C by Column D.
Share
by Column F.
1.
2.
3.
4. Total: Add Lines 1 through 3, Column G. Enter here and on
Form CT-1120, Schedule B, Line 3.
Column A -
Enter the name of each limited partnership.
Column B - Enter the FEIN of each limited partnership.
Column C - Enter the average value of each partnership.
Column D - Enter the partnership’s minimum tax base apportionment fraction from Schedule S-LP, Line 3, Column III.
Complete a separate Schedule S-LP, Minimum Tax Base Apportionment, for each limited partnership.
Column E - Multiply the amount in Column C by the fraction in Column D.
Column F -
Enter the percentage that the partnership used to determine the partner’s distributive share of ordinary income or loss of
the partnership.
Column G - Multiply the amount in Column E by the percentage in Column F.
Schedule S-LP — Minimum Tax Base Apportionment
Column III
Column I
Column II
Everywhere
Connecticut
1. (a) Cash
Intangible
(b) Notes & Accounts Rec.
Assets
(c) Investments: Other than stock
(d) Other
Divide Line 3,
Column I by Line 3,
Average Monthly
Column II. Enter below
Net Book Value
1. Total
and on Schedule M-LP,
Column D. Carry to six
places.
2. (a) Inventories
(b) Depreciable Assets
Tangible
Property
(c) Land
(d) Other
Average Monthly
Net Book Value
2. Total
Apportionment
3. Total: Add total amount on
Fraction
Line 1 and Line 2.
0.
CT-1120A-LP Back (Rev. 01/11)

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