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Connecticut Free Printable CT-1120A-BPE, 2016 Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities for 2021 Connecticut Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities

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Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities
CT-1120A-BPE, 2016 Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities

Department of Revenue Services State of Connecticut (Rev. 12/16) Form CT-1120A-BPE Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities Complete this form in blue or black ink only. See instructions on reverse. Enter Income Year Beginning ____________________, ______ , and Ending ___________________, ______ Corporation name Connecticut Tax Registration Number Schedule 1 — Broadcasters Receipts Factor Apportionment Column A Column B Connecticut Everywhere 1. Advertising revenue, affiliate fees, and subscriber fees received from video or audio programming in release to or by a broadcaster for telecast. 2. Advertising revenue received by an over-the-air television or radio network or station from video or audio programming in release to or by a broadcaster for telecast. 3. Advertising revenue, affiliate fees, and subscriber fees received by a cable network or cable television system from video or audio programming in release to or by such cable network or cable television system for telecast. 4. Total: Add Lines 1 through 3 in Column A and Column B. 5. Receipts apportionment fraction: Divide Line 4, Column A, by Line 4, Column B, and carry to six places. Enter here and on Schedule 3, Line 2 or Form CT-1120, Schedule A, Line 2. 0. Schedule 2 — Production Entities Receipts Factor Apportionment Column A Column B Connecticut Everywhere 1. Video or audio programming production services. 2. Receipts apportionment fraction: Divide Line 1, Column A, by Line 1, Column B, and carry to six places. Enter here and on Schedule 3, Line 3 or Form CT-1120, Schedule A, Line 2. 0. Schedule 3 – Computation of Connecticut Net Income Form CT-1120CU filers: Combined group members that are subject to Broadcasters and Production Entities apportionment should complete Schedule 3, Column A and Column B. Do not complete Column C. Add the amounts on Line 5 in Column A and Column B and enter the total in the appropriate column on Form CT-1120CU-NI, Tax on Combined Group Net Income, Part III, Line 6. Column A Column B Column C Net income derived from broadcasting of video or audio programming Net income derived from video or audio programming production services Net income derived from sources other than video or audio programming broadcasting or production services 1. Net income from Form CT-1120, Schedule A, Line 1. Form CT-1120CU filers only: Enter in Column A and Column B net income amounts from the sources indicated in each column. Do not complete Column C. 2. Broadcasters receipts apportionment fraction from Schedule 1 Line 5. Carry to six places. 3. Production entities receipts apportionment fraction from Schedule 2, Line 2. Carry to six places. 4. Apportionment fraction from Form CT-1120A, Schedule Q or other applicable apportionment form. Carry to six places. 5. Balances after apportionment: Multiply Line 1, Column A by Line 2, Column A. Multiply Line 1 Column B by Line 3, Column B. Multiply Line 1, Column C by Line 4, Column C. Form CT-1120CU filers only: Add the amounts in Column A and Column B and enter the total in the appropriate column on Form CT-1120CU-NI, Tax on Combined Group Net Income, Part III, Line 6. 6. Connecticut Net Income: Add Line 5, Columns A through C. Enter here and on Form CT-1120, Schedule A, Line 3. Make no entries on Form CT-1120, Schedule A, Line 1 and Line 2. 0. 0. 0. Form CT-1120A-BPE Instructions Complete this form in blue or black ink only. Broadcasters and eligible production entities must complete Form CT-1120A-BPE, Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities, and attach it to Form CT-1120, Corporation Business Tax Return, only if the company carried on business both within and outside Connecticut and was taxable in another state during the income year for which the return is filed. Broadcasters and production entities that file as part of Form CT-1120CU, Combined Unitary Corporation Business Tax Return, may apportion their income if any member of the combined group carries on or does business outside of Connecticut or is a financial service company. Definitions Eligible production entity means a corporation which provides video or audio programming production services and which is affiliated, within the meaning of sections 1501 to 1504 of the Internal Revenue Code and the regulations promulgated thereunder, with a broadcaster. Broadcaster means a corporation that is engaged in the business of broadcasting video or audio programming, whether through the public airwaves, by cable, by direct or indirect satellite transmission, or by any other means of communication, through an over-the-air television or radio network, through a television or radio station, or through a cable network or cable television system, and that is primarily engaged in activities that, in accordance with the North American Industry Classification System (NAICS), United States, 1997 manual, are included in industry group 5131 or 5132. Video or audio programming means any and all performances, events or productions, including without limitation, news, sporting events, plays, stories and other entertainment, literary, commercial, educational or artistic works, telecast or otherwise made available for video or audio exhibition through live transmission or through the use of video tape, disc or any other type of format or medium. Line Instructions Schedule 1 — Broadcasters Any broadcaster having the right to apportion shall apportion its net income derived from the broadcast of video or audio programming, whether through the public airwaves, by cable, by direct or indirect satellite transmission network, through a television or radio station, or through a cable network or cable television system and, if such broadcaster is a cable network, all net income derived from activities related to or arising out of the foregoing, including but not limited to broadcasting, entertainment, publishing, whether electronically or in print, electronic commerce, and licensing of intellectual property created in the pursuit of such activities by a receipts factor apportionment fraction. Column A The numerator of the apportionment fraction for a broadcaster shall include the gross receipts of the taxpayer from sources within Connecticut as follows: Line 1 - Gross receipts, including without limitation, advertising revenue, affiliate fees, and subscriber fees received by a broadcaster from video or audio programming in release to or by a broadcaster for telecast which is attributed to Connecticut. Line 2 - Gross receipts, include without limitation, advertising revenue received by an over-the-air television or radio network or a television or radio station from video or audio programming in release to or by such network or station for telecast. Such receipts shall be attributed to Connecticut in the same ratio that the audience for such over-the-air network or station located in Connecticut bears Form CT-1120A-BPE (Rev. 12/16) to the total audience for such over-the-air network or station inside and outside the U.S. The audience shall be determined either by reference to the books and records of the taxpayer or by reference to the applicable year’s published rating statistics, provided the method used by the taxpayer is consistently used from year to year for such purpose and fairly represents the taxpayer’s activity in Connecticut. Line 3 - Gross receipts including without limitation, advertising revenue, affiliate fees, and subscriber fees received by a cable network or a cable television system from video or audio programming in release to or by such cable network or cable television system for telecast and other receipts (that are derived from the activities listed above for broadcasters) shall be attributed to Connecticut in the same ratio that the subscribers for such cable network or cable television system located in Connecticut bears to the total of such subscribers of such cable network or cable television system inside and outside the U.S. The number of subscribers of a cable network shall be measured by reference to the number of subscribers or cable television systems that are affiliated with such network and that receive video or audio programming of such network. The number of subscribers of a cable television system shall be determined either by reference to the books and records of the taxpayer or by reference to the applicable year’s published rating statistics located in published surveys, provided the method used by the taxpayer is consistently used from year to year for such purpose and fairly represents the taxpayer’s activities in Connecticut. Column B The denominator of the apportionment fraction for a broadcaster shall consist of total gross receipts derived from the broadcast of video or audio programming and, if a cable network, all income related to or arising out of video or audio programming. Schedule 2 — Production Entities An eligible production entity taxable both within and outside Connecticut shall apportion its net income derived from video or audio programming production services by means of receipts factor apportionment. Column A The numerator of the apportionment fraction for a production entity shall include the gross receipts of the taxpayer that are derived from video or audio programming production services relating to events which occur within Connecticut. Column B The denominator of the apportionment fraction for eligible production entities shall include gross receipts derived from video or audio programming production services relating to events that occur within and outside Connecticut. Schedule 3 — Computation of Connecticut Net Income Complete Schedule 3 if the taxable net income for a broadcaster or production entity is not derived entirely from either: 1) the broadcast of video or audio programming; or 2) production services. If the broadcaster is a cable network, also include in Line 1, Column A all net income derived from activities related to or arising out of video or audio programming, including, but not limited to, broadcasting, entertainment, publishing, electronic commerce and licensing of intellectual property created in the pursuit of such activities. Broadcasters and production entities that file as part of Form CT-1120CU should complete Schedule 3, Column A and Column B. Do not complete Column C. Add the amounts on Line 5 in Column A and Column B and enter this total in the appropriate column on Form CT-1120CU-NI, Tax on Combined Group Net Income, Part III, Line 6.
Extracted from PDF file 2020-connecticut-form-ct-1120-a-bpe.pdf, last modified January 2017

More about the Connecticut Form CT-1120 A-BPE Corporate Income Tax TY 2020

We last updated the Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities in April 2021, so this is the latest version of Form CT-1120 A-BPE, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form CT-1120 A-BPE directly from TaxFormFinder. You can print other Connecticut tax forms here.

Related Connecticut Corporate Income Tax Forms:

TaxFormFinder has an additional 85 Connecticut income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Connecticut Form CT-1120 A-BPE.

Form Code Form Name
Form CT-1120 Instructions Connecticut Corporation Business Tax Instructions
Form CT-1120 EXT Application for Extension of Time to File Connecticut Corporation Tax Return
Form CT-1120 Corporation Business Tax Return
Form CT-1120 ES Estimated Corporation Business Tax Payment Coupons
Form CT-1120 RDC Research and Development Credit
Form CT-1120CU-NCB Nexus Combined Base Tax Calculation
Form CT-1120K Business Tax Credit Summary
Form CT-1120 FCIC Fixed Capital Investment Credit
Form CT-1120 A-BMC Corporation Business Tax Return Apportionment Computation - Motor Bus and Motor Carrier Companies
Form CT-1120 A-CCA Corporation Business Tax Return Apportionment Computation of Income Credit Card Activities

Download all CT tax forms View all 86 Connecticut Income Tax Forms


Form Sources:

Connecticut usually releases forms for the current tax year between January and April. We last updated Connecticut Form CT-1120 A-BPE from the Department of Revenue Services in April 2021.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Connecticut Form CT-1120 A-BPE

We have a total of nine past-year versions of Form CT-1120 A-BPE in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 Form CT-1120 A-BPE

CT-1120A-BPE, 2016 Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities

2019 Form CT-1120 A-BPE

CT-1120A-BPE, 2016 Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities

2017 Form CT-1120 A-BPE

CT-1120A-BPE, 2016 Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities

2016 Form CT-1120 A-BPE

CT-1120A-BPE, 2016 Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities

Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities 2015 Form CT-1120 A-BPE

CT-1120A-BPE, Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities

Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities 2014 Form CT-1120 A-BPE

CT-1120A-BPE, Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities

Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities 2013 Form CT-1120 A-BPE

CT-1120A-BPE, Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities

Corporation Business Tax Return Approtionment Computation - Broadcasters and Production Entities 2012 Form CT-1120 A-BPE

CT-1120A-BPE, Corporation Business Tax Return Approtionment Computation - Broadcasters and Production Entities

Corp Business Tax Ret.- Broadcasters and Production Entities 2011 Form CT-1120 A-BPE

CT-1120A-BPE. Corp Business Tax Ret.- Broadcasters and Production Entities


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