Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 35
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56Specifi c Instructions
Line 4: Property Percentage
Add Lines 1, 2, and 3 in Column A and Column B and enter the result.
Schedule A
Divide Column B by Column A. Carry the result to four decimal
In Column 1 and Column 2, list the exact locations both in and
places and enter it as a percentage in Column C. For example,
outside of Connecticut where you carry on business. In Column 3,
.6667 is entered as 66.67%.
describe the places listed in Column 1 and Column 2 (for example,
branch offi ce, agency, factory, warehouse, etc.) and state whether
Line 5: Payroll Percentage
you rent or own these places.
Enter wages, salaries, and other personal service compensation
Schedule B
paid only to employees of the business. Do not include payments
to independent contractors, independent sales agents, etc. Enter in
Complete this schedule if business is carried on both in and outside
Column A the total compensation paid to employees during the
of Connecticut and you do not maintain books and records that
taxable year in connection with business operations carried on both
satisfactorily disclose the portion of business income derived from
in and outside of Connecticut. Enter in Column B the amount paid
or connected with sources within Connecticut.
in connection with business operations carried on in Connecticut.
Line 1: Real Property Owned
The compensation paid for services is in connection with operations
Enter in Column A the average value of all real property owned,
carried on in Connecticut if the employee works in or travels out of
wherever located, by the business. Do not include in Column A the
an offi ce or other place of business located in Connecticut.
average value of real property rented to others or sold, exchanged,
Divide Column B by Column A. Carry the result to four decimal
or otherwise disposed of during the taxable year. Enter in Column B
places and enter it as a percentage in Column C. For example,
the average value of real property owned by the business and located
.6667 is entered as 66.67%.
in Connecticut. Do not include in Column B the average value
Line 6: Gross Income Percentage
of Connecticut real property rented to others or sold, exchanged,
or otherwise disposed of during the taxable year. Real property
Enter in Column A total gross sales made or charges for services
includes assets of a fi xed nature, such as buildings and land.
performed by the proprietor or by employees, agents, agencies,
or independent contractors of the business in and outside of
The average value of property is determined by adding its fair
Connecticut. Enter in Column B the portion of total gross sales
market value at the beginning and at the end of the taxable year
or charges which represents sales made, or charges for services
and dividing the result by two.
performed, by the proprietor or by employees, agents, agencies,
Line 2: Real Property Rented From Others
or independent contractors situated at, connected with, or sent out
Enter the value of all real property rented from others in Column A
from offi ces of the business or its agencies located in Connecticut.
and the value of Connecticut real property rented from others in
Example: If a salesperson working out of the Connecticut offi ce
Column B.
of the business covers Connecticut, Massachusetts, and Rhode
The value of real property rented by the business and included
Island, all sales made by him are to be allocated to Connecticut
in Line 2 generally is eight times the gross rent payable during
and included on Line 6, Column B.
the taxable year for which the return is fi led. Gross rent includes:
1. Any amount payable for the use or possession of real property,
Divide Column B by Column A. Carry the result to four decimal
or any part of it, whether designated as a fi xed sum of money
places and enter it as a percentage in Column C. For example,
or as a percentage of sales, profi ts, or otherwise;
.6667 is entered as 66.67%.
2. Any amount payable as additional rent or in lieu of rent, such as
Line 7: Total of Percentages
interest, taxes, insurance, repairs, or any other amount required
Add Lines 4, 5, and 6 in Column C and enter the total.
to be paid by the terms of a lease or other agreement; and
3. A proportion of the cost of any improvement to real property
Line 8: Business Apportionment Percentage
made by or on behalf of the business which reverts to the owner
Divide Line 7 by three or by the actual number of percentages if less
or lessor upon termination of a lease or other arrangement.
than three. Do not divide by three if you have entered zero in Column A
However, if a building is erected on leased land by or on behalf
for Lines 4, 5, or 6. Divide by the actual number of lines where you
of the business, the value of the building is determined in the
have entered an amount other than zero in Column A. Carry the result
same manner as if it were owned by the business.
to four decimal places and enter the result as a percentage.
Line 3: Tangible Personal Property Owned or
Each item of business income (loss) reported on federal Form
Rented From Others
1040, which is required by these instructions to be apportioned,
is multiplied by the percentage on Line 8. Nonresidents enter
Enter in Column A the average value of all tangible personal
the apportioned amounts on the proper lines of Schedule CT-SI.
property owned by the business and the value of all tangible
Part-year residents enter the apportioned amounts on the proper
personal property rented from others by the business. Enter in
lines of Schedule CT-1040AW, Column D.
Column B the average value of tangible personal property located
in Connecticut that is owned by the business and the value of
Do not apply the business apportionment percentage to income
tangible personal property located in Connecticut that is rented
from the rental of real property or gains or losses from the sale
from others by the business. If tangible personal property is rented
of real property. The entire rental income from Connecticut
from others by the business, its value is determined by multiplying
real property or gain from the sale of the property is allocated
the gross rents payable during the taxable year by eight. If tangible
to Connecticut and the entire amount of any loss from the sale
personal property is owned by the business, its average value is
is allocated to Connecticut. Rental income from real property
determined by adding its book value at the beginning and at the
located outside Connecticut or any gain or loss from the sale of
end of the taxable year and dividing the result by two.
this property is allocated out of state.
Page 35
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