Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 36
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56If you carried on more than one business for which an
in Column B the average value of tangible personal property
apportionment of business income is required on Schedule
located in Connecticut that is owned by the business and the
CT-1040BA, prepare a separate Schedule CT-1040BA for each
value of tangible personal property located in Connecticut that is
business and attach all schedules to Form CT-1040NR/PY.
rented from others by the business. If tangible personal property
is rented from others by the business, its value is determined by
multiplying the gross rents payable during the taxable year by
Specifi c Instructions
eight. If tangible personal property is owned by the business,
Schedule A
its average value is determined by adding its book value at the
In Column 1 and Column 2, list the exact locations both in
beginning and at the end of the taxable year and dividing the
and outside of Connecticut where you carry on business. In
result by two.
Column 3, describe the places listed in Column 1 and Column 2
Line 4: Property Percentage
(for example, branch offi ce, agency, factory, warehouse, etc.)
Add Lines 1, 2, and 3 in Column A and Column B and enter
and state whether you rent or own these places.
the result.
Schedule B
Divide Column B by Column A. Carry the result to four decimal
Complete this schedule if business is carried on both in and
places and enter it as a percentage in Column C. For example,
outside of Connecticut and you do not maintain books and
.6667 is entered as 66.67%.
records that satisfactorily disclose the portion of business income
Line 5: Payroll Percentage
derived from or connected with sources within Connecticut.
Enter wages, salaries, and other personal service compensation
Line 1: Real Property Owned
paid only to employees of the business. Do not include payments
Enter in Column A the average value of all real property
to independent contractors, independent sales agents, etc.
owned, wherever located, by the business. Do not include in
Enter in Column A the total compensation paid to employees
Column A the average value of real property rented to others
during the taxable year in connection with business operations
or sold, exchanged, or otherwise disposed of during the taxable
carried on both in and outside of Connecticut. Enter in
year. Enter in Column B the average value of real property owned
Column B the amount paid in connection with business
by the business and located in Connecticut. Do not include in
operations carried on in Connecticut. The compensation paid
Column B the average value of Connecticut real property rented
for services is in connection with operations carried on in
to others or sold, exchanged, or otherwise disposed of during
Connecticut if the employee works in or travels out of an offi ce
the taxable year. Real property includes assets of a fi xed nature,
or other place of business located in Connecticut.
such as buildings and land.
Divide Column B by Column A. Carry the result to four decimal
The average value of property is determined by adding its fair
places and enter it as a percentage in Column C. For example,
market value at the beginning and at the end of the taxable year
.6667 is entered as 66.67%.
and dividing the result by two.
Line 6: Gross Income Percentage
Line 2: Real Property Rented From Others
Enter in Column A total gross sales made or charges for services
Enter the value of all real property rented from others in
performed by the proprietor or by employees, agents, agencies,
Column A and the value of Connecticut real property rented
or independent contractors of the business in and outside of
from others in Column B.
Connecticut. Enter in Column B the portion of total gross
The value of real property rented by the business and included
sales or charges which represents sales made, or charges for
in Line 2 generally is eight times the gross rent payable during
services performed, by the proprietor or by employees, agents,
the taxable year for which the return is fi led. Gross rent includes:
agencies, or independent contractors situated at, connected with,
or sent out from offi ces of the business or its agencies located
1. Any amount payable for the use or possession of real
in Connecticut.
property, or any part of it, whether designated as a fi xed sum
of money or as a percentage of sales, profi ts, or otherwise;
Example: If a salesperson working out of the Connecticut offi ce
2. Any amount payable as additional rent or in lieu of rent,
of the business covers Connecticut, Massachusetts, and Rhode
such as interest, taxes, insurance, repairs, or any other
Island, all sales made by him are to be allocated to Connecticut
amount required to be paid by the terms of a lease or other
and included on Line 6, Column B.
agreement; and
3. A proportion of the cost of any improvement to real property
Divide Column B by Column A. Carry the result to four decimal
made by or on behalf of the business which reverts to the owner
places and enter it as a percentage in Column C. For example,
or lessor upon termination of a lease or other arrangement.
.6667 is entered as 66.67%.
However, if a building is erected on leased land by or on
Line 7: Total of Percentages
behalf of the business, the value of the building is determined
Add Lines 4, 5, and 6 in Column C and enter the total.
in the same manner as if it were owned by the business.
Line 8: Business Apportionment Percentage
Line 3: Tangible Personal Property Owned or
Rented From Others
Divide Line 7 by three or by the actual number of percentages if
less than three. Do not divide by three if you have entered zero
Enter in Column A the average value of all tangible personal
in Column A for Lines 4, 5, or 6. Divide by the actual number
property owned by the business and the value of all tangible
of lines where you have entered an amount other than zero in
personal property rented from others by the business. Enter
Page 36
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