Form Ct-1120a-Bpe - Corporation Business Tax Return - Apportionment Computation - Broadcasters And Production Entities

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Form CT-1120A-BPE
Department of Revenue Services
State of Connecticut
Corporation Business Tax Return
Apportionment Computation - Broadcasters and Production Entities
(Rev. 12/13)
Complete this form in blue or black ink only. See instructions on reverse.
Enter Income Year Beginning ____________________, ______ , and Ending ___________________, ______
Corporation name
Connecticut Tax Registration Number
Schedule 1 — Broadcasters
Receipts Factor Apportionment
Column A
Column B
Connecticut
Everywhere
Advertising revenue, affiliate fees, and subscriber fees received from
1.
video or audio programming in release to or by a broadcaster for telecast
Advertising revenue received by an over-the-air television or radio network
2.
or station from video or audio programming in release to or by a broadcaster
for telecast
Advertising revenue, affiliate fees, and subscriber fees received by a cable
3.
network or cable television system from video or audio programming in
release to or by such cable network or cable television system for telecast
4. Total: Add Lines 1 through 3 in Column A and Column B.
Receipts apportionment fraction: Divide Line 4, Column A, by Line 4, Column B, and carry to six
0.
5.
places. Enter here and on Schedule 3, Line 2 or Form CT-1120, Schedule A, Line 2.
Schedule 2 — Production Entities
Receipts Factor Apportionment
Column A
Column B
Connecticut
Everywhere
1. Video or audio programming production services
2. Receipts apportionment fraction: Divide Line 1, Column A, by Line 1, Column B, and carry to
0.
six places. Enter here and on Schedule 3, Line 3 or Form CT-1120, Schedule A, Line 2.
Schedule 3 – Computation of Connecticut Net Income
Column A
Column B
Column C
Net income derived
Net income derived
Net income derived
Total Net
from broadcasting
from video or audio
from sources other
Income
programming
than video or
of video or audio
production services
audio programming
programming
broadcasting or
production services
Net income from Form CT-1120, Schedule A, Line 1
1.
1.
Broadcasters receipts apportionment fraction from
2.
2.
Schedule 1 Line 5. Carry to six places.
0.
Production entities receipts apportionment fraction from
3.
3.
Schedule 2, Line 2. Carry to six places.
0.
Apportionment fraction from the applicable
4.
4.
apportionment form. Carry to six places .
0.
Balances after apportionment: Multiply Line 1,
5.
Column A by Line 2, Column A. Multiply Line 1
5.
Column B by Line 3, Column B. Multiply Line 1,
Column C by Line 4, Column C.
Connecticut Net Income: Add Line 5, Columns
6.
6.
A through C. Enter here and on Form CT-
1120, Schedule A, Line 3. Make no entries on
Form CT-1120, Schedule A, Line 1 and Line 2.

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