Form Ct-1120 Fpi - Film Production Infrastructure Tax Credit - 2013
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1
2Department of Revenue Services
2013
State of Connecticut
Form CT-1120 FPI
(Rev. 12/13)
Film Production Infrastructure Tax Credit
For Income Year Beginning: ___________________, 2013 and Ending: ___________________ , _______ .
Name of eligible taxpayer
Connecticut Tax Registration Number
General Information
Claim Period
Complete this form in blue or black ink only.
All or any part of the tax credit may be claimed in the year
the state-certified project expenses or costs were incurred
Use Form CT-1120 FPI to claim the business tax credit
or in any of the three succeeding years after the expenses
available for an investment in a state-certified entertainment
or costs were incurred.
infrastructure project. The Film Production Infrastructure
tax credit is administered by the Connecticut Department of
Additional Information
Economic and Community Development (DECD) and may
See the Guide to Connecticut Business Tax Credits
not be claimed until DECD issues a tax credit voucher which
available on the Department of Revenue Services
lists the amount of the available tax credit.
(DRS) website at , or contact DRS at
The Film Production Infrastructure tax credit may be applied
1-800-382-9463 (Connecticut calls outside the Greater
against the taxes imposed under Chapter 207 and Chapter
Hartford calling area only) or 860-297-5962 (from anywhere).
208 of the Connecticut General Statutes. This tax credit may
be assigned in whole or in part no more than three times.
Credit Percentage
This credit is equal to 20% of a taxpayer’s investment as long
as the taxpayer’s investment is at least $3 million.
Schedule A (attach a copy of Schedule A for each tax credit voucher)
1. DECD Tax Credit Voucher Number
1.
2. Year in which eligible expenditures were incurred
2.
Amount of qualified Film Production Infrastructure tax credit as listed on
3.
3.
the tax credit voucher issued by DECD.
Tax credit is being claimed by:
An eligible production company
An assignee
4.
If credit is being claimed by an assignee, enter the name and Connecticut Tax Registration Number (if available) of the assignor
below.
Attach explanation.
Investor/Assignor’s Name
Investor/Assignor’s Connecticut Tax Registration Number
Initial investor
Second assignor
Third assignor
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