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Form CT-1120A-BPE

Instructions

Complete this form in blue or black ink only.

The audience shall be determined either by reference to the books

and records of the taxpayer or by reference to the applicable year’s

Broadcasters and eligible production entities must complete Form

published rating statistics, provided the method used by the taxpayer

CT-1120A-BPE, Corporation Business Tax Return Apportionment

is consistently used from year to year for such purpose and fairly

Computation - Broadcasters and Production Entities, and attach it to

represents the taxpayer’s activity in Connecticut.

Form CT-1120, Corporation Business Tax Return, only if the company

carried on business both within and outside Connecticut and was taxable

Line 3 - Gross receipts including without limitation, advertising revenue,

in another state during the income year for which the return is filed.

affiliate fees, and subscriber fees received by a cable network or a

cable television system from video or audio programming in release

Definitions

to or by such cable network or cable television system for telecast

Eligible production entity means a corporation which provides video

and other receipts (that are derived from the activities listed above

or audio programming production services and which is affiliated, within

for broadcasters) shall be attributed to Connecticut in the same ratio

the meaning of sections 1501 to 1504 of the Internal Revenue Code and

that the subscribers for such cable network or cable television system

the regulations promulgated thereunder, with a broadcaster.

located in Connecticut bears to the total of such subscribers of such

cable network or cable television system inside and outside the U.S.

Broadcaster means a corporation that is engaged in the business of

broadcasting video or audio programming, whether through the public

The number of subscribers of a cable network shall be measured by

airwaves, by cable, by direct or indirect satellite transmission, or by

reference to the number of subscribers or cable television systems

that are affiliated with such network and that receive video or audio

any other means of communication, through an over-the-air television

or radio network, through a television or radio station, or through a

programming of such network.

cable network or cable television system, and that is primarily engaged

The number of subscribers of a cable television system shall be

in activities that, in accordance with the North American Industry

determined either by reference to the books and records of the taxpayer

Classification System (NAICS), United States, 1997 manual, are

or by reference to the applicable year’s published rating statistics

included in industry group 5131 or 5132.

located in published surveys, provided the method used by the taxpayer

Video or audio programming means any and all performances, events

is consistently used from year to year for such purpose and fairly

or productions, including without limitation, news, sporting events, plays,

represents the taxpayer’s activities in Connecticut.

stories and other entertainment, literary, commercial, educational or

Column B

artistic works, telecast or otherwise made available for video or audio

The denominator of the apportionment fraction for a broadcaster shall

exhibition through live transmission or through the use of video tape,

consist of total gross receipts derived from the broadcast of video or

disc or any other type of format or medium.

audio programming and, if a cable network, all income related to or

Line Instructions

arising out of video or audio programming.

Schedule 1 — Broadcasters

Any broadcaster which is taxable both within and outside Connecticut

Schedule 2 — Production Entities

shall apportion its net income derived from the broadcast of video or

An eligible production entity taxable both within and outside Connecticut

audio programming, whether through the public airwaves, by cable, by

shall apportion its net income derived from video or audio programming

direct or indirect satellite transmission network, through a television

production services by means of receipts factor apportionment.

or radio station, or through a cable network or cable television system

Column A

and, if such broadcaster is a cable network, all net income derived from

The numerator of the apportionment fraction for a production entity shall

activities related to or arising out of the foregoing, including but not

include the gross receipts of the taxpayer that are derived from video or

limited to broadcasting, entertainment, publishing, whether electronically

audio programming production services relating to events which occur

or in print, electronic commerce, and licensing of intellectual property

within Connecticut.

created in the pursuit of such activities by a receipts factor apportionment

fraction.

Column B

The denominator of the apportionment fraction for eligible production

Column A

entities shall include gross receipts derived from video or audio

The numerator of the apportionment fraction for a broadcaster

programming production services relating to events that occur within

shall include the gross receipts of the taxpayer from sources within

or outside Connecticut.

Connecticut as follows:

Schedule 3 — Computation of Connecticut Net Income

Line 1 - Gross receipts, including without limitation, advertising revenue,

affiliate fees, and subscriber fees received by a broadcaster from video

Complete Schedule 3 if the taxable net income for a broadcaster or

production entity is not derived entirely from either: 1) the broadcast

or audio programming in release to or by a broadcaster for telecast

of video or audio programming; or 2) production services. If the

which is attributed to Connecticut.

broadcaster is a cable network, also include in Line 1, Column A all net

Line 2 - Gross receipts, include without limitation, advertising revenue

income derived from activities related to or arising out of video or audio

received by an over-the-air television or radio network or a television

programming, including, but not limited to, broadcasting, entertainment,

or radio station from video or audio programming in release to or by

publishing, electronic commerce and licensing of intellectual property

such network or station for telecast. Such receipts shall be attributed

created in the pursuit of such activities.

to Connecticut in the same ratio that the audience for such over-the-air

network or station located in Connecticut bears to the total audience for

such over-the-air network or station inside and outside the U.S.

Form CT-1120A-BPE (Rev. 12/13)

Form Ct-1120a-Bpe - Corporation Business Tax Return - Apportionment Computation - Broadcasters And Production Entities Page 2

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