Form Ct-1120a-Iric - Corporation Business Tax Return Apportionment Computation Of Income From Services To Regulated Investment Companies

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Department of Revenue Services
Form CT-1120A-IRIC
State of Connecticut
Corporation Business Tax Return Apportionment Computation
(Rev. 12/08)
of Income From Services to Regulated Investment Companies
Enter Income Year Beginning __________________, _______ , and Ending ____________________, _______
Corporation name
Connecticut Tax Registration Number
Complete this form in blue or black ink only. See instructions on reverse.
Enter the name and Federal Employer Identifi cation Number (FEIN) of the Regulated Investment Company (RIC) from which receipts for services
were received. If receipts for services were received from more than one RIC, complete a separate Form CT-1120A-IRIC, Schedule R-IRIC, for
the receipts from each RIC.
_____________________________________________________________________________________________
RIC Name:
RIC FEIN:
_____________________________________________________________________________________________
Schedule R-IRIC — Connecticut Receipts
1. Total receipts from services provided to or on behalf of the RIC named above
1.
2. Total number of shares owned by RIC shareholders domiciled in Connecticut on the fi rst day of the RIC’s federal
taxable year
2.
3. Total number of shares owned by RIC shareholders domiciled in Connecticut on the last day of the RIC’s federal
taxable year
3.
4. Average number of shares owned by RIC shareholders domiciled in Connecticut during the RIC’s federal taxable year: Line 2
plus Line 3, divided by 2.
4.
5. Total number of shares owned by all RIC shareholders on the fi rst day of the RIC’s federal taxable year
5.
6. Total number of shares owned by all RIC shareholders on the last day of the RIC’s federal taxable year
6.
7. Average number of shares owned by all RIC shareholders during the RIC’s federal taxable year: Line 5 plus Line 6, divided by 2.
7.
0.
8. Connecticut shareholder fraction: Divide Line 4 by Line 7. Carry to six places.
8.
9. Connecticut receipts from the above named RIC: Multiply Line 1 by Line 8.
9.
Schedule A-1 — Computation of Connecticut Apportionment Fraction
10. Total Connecticut receipts from services provided to or on behalf of all RICs, combined total of all
Forms CT-1120A-IRIC, Schedule R-IRIC, Line 9
10.
11. Total receipts from services provided to or on behalf of all RICs, combined total of all
Forms CT-1120A-IRIC, Schedule R-IRIC, Line 1
11.
12. Connecticut apportionment fraction: Divide Line 10 by Line 11. See instructions. Carry to six places.
12.
0.
Schedule A-2 — Computation of Connecticut Net Income
Column A
Column B
Column C
Net Income derived from
Net Income derived
Net Income derived from
Total Net
services to or on behalf
from fi nancial services
sources other than services
Income
of regulated investment
other than services to or
to or on behalf of regulated
companies
on behalf of regulated
investment companies or
investment companies
fi nancial services
13. Net income from Form CT-1120,
13.
Schedule A, Line 1
14a. Apportionment fraction from Schedule A-1,
14a.
0.
Line 12: Carry to six places.
14b. Apportionment fraction from Form
14b.
0.
CT-1120A-FS, Line 15: Carry to six places.
14c. Apportionment fraction from the applicable
14c.
0.
apportionment form: Carry to six places.
Balances after apportionment: Multiply Line 13,
15.
Column A, by Line 14a. Multiply Line 13,
15.
Column B, by Line 14b. Multiply Line 13,
Column C, by Line 14c.
Connecticut net income: Add Line 15, Columns A
through C. Enter total here and on Form
16.
16.
CT-1120, Schedule A, Line 3. Make no entries
on Form CT-1120, Schedule A, Line 2.

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