Form Ct-1065/ct-1120si - Connecticut Composite Income Tax Return

Part II – Allocation and Apportionment of Income

Complete only if all of the following apply:

• There are one or more nonresident noncorporate members or one or more members that are PEs;

• The PE carries on business both within and outside Connecticut; and

• The PE does not maintain books and records that satisfactorily disclose the portion of income, gain, loss, or deduction derived from

or connected with Connecticut sources.

Column A

Column B

Column C

Totals Everywhere

Connecticut Only

Fraction

Enter as a decimal.

1. Real property owned.... .............................................. 1.

Divide Column B

2. Real property rented from others ............................... 2.

Column A

3. Tangible personal property owned or rented ............. 3.

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4. Property owned or rented: Add Lines 1, 2, and 3. ...... 4.



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5. Employee wages and salaries ................................... 5.



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6. Gross income from sales and services ...................... 6.

7. Total: Add Lines 4, 5, and 6, Column C. ............................................................................................................. 7.



8. Apportionment fraction: Divide Line 7 by three or actual number of fractions. ................................................... 8.



Part III Place(s) of Business

Attach supplemental attachment(s), if needed.

Complete only if the PE carries on business both within and outside Connecticut.

Location

Description

Owned or Rented to PE

Activity

Part IV – Member Information

Attach supplemental attachment(s), if needed.

Proﬁ t

Loss

Capital

Member

Member Name and Address

Sharing %

Ownership %

Member

Type

FEIN or SSN

Enter as a

See instructions for order in which to list and for member type codes.

Code

decimal.















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Part V – Member's Share of Connecticut Modiﬁ cations

Attach supplemental attachment(s), if needed.

Member

Totals for All

# ___________

Additions: Enter all amounts as positive numbers.

Members

1. Interest on state and local government

obligations other than Connecticut ......................... 1.



2. Mutual fund exempt-interest dividends from

non-Connecticut state or municipal government



obligations .............................................................. 2.

3. Certain deductions relating to income exempt



from Connecticut income tax .................................. 3.

Reserved for future use

........................................... 4.



5. Other - specify:____________________________

Subtractions: Enter all amounts as positive numbers.

6. Interest on U.S. government obligations ................ 6.



7. Exempt dividends from certain qualifying mutual

funds derived from U.S. government obligations ..... 7.



8. Certain expenses related to income exempt from

federal income tax but subject to Connecticut tax .... 8.



9. Reserved for future use .......................................... 9.

10. Other – specify:____________________________ 10.



Form

CT-1065/CT-1120SI (Rev. 12/14)

Page 3 of 4

Form Ct-1065/ct-1120si - Connecticut Composite Income Tax Return - 2014 Page 3

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