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Connecticut Free Printable CT-1120A-IRIC, 2016 Corporation Business Tax Return Apportionment Computation of Income From Services to Regulated Investment Companies for 2018 Connecticut Corporation Business Tax Return Approtionment Computation of Income From Services to Regulated Investment Companies

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Corporation Business Tax Return Approtionment Computation of Income From Services to Regulated Investment Companies
CT-1120A-IRIC, 2016 Corporation Business Tax Return Apportionment Computation of Income From Services to Regulated Investment Companies

Department of Revenue Services State of Connecticut Form CT-1120A-IRIC Corporation Business Tax Return Apportionment Computation of Income From Services to Regulated Investment Companies (Rev. 12/16) 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 Identification 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 Federal Employer ID Number (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 first 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 first 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. 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. 0. 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. Complete Schedule A-2 — Computation of Connecticut Net Income, on Page 2. Schedule A-2 — Computation of Connecticut Net Income Column A Column B Column C Net income derived from services to or on behalf of regulated investment companies Net income derived from financial services other than services to or on behalf of regulated investment companies Net income derived from sources other than services to or on behalf of regulated investment companies or financial services 13. Net income from Form CT-1120, Schedule A, Line 1. Form CT-1120CU filers only: Enter in Column A the net income derived from services to or on behalf of regulated investment companies. Do not complete Column B and Column C. 13. 14a. Apportionment fraction from Schedule A-1, Line 12: Carry to six places. 14a. 14b. Apportionment fraction from Form CT-1120A-FS, Line 15: Carry to six places. 14b. 14c. Apportionment fraction from the applicable apportionment form: Carry to six places. 14c. 15. Balances after apportionment: Multiply Line 13, Column A, by Line 14a. Multiply Line 13, Column B, by Line 14b. Multiply Line 13, Column C, by Line 14c. Form CT-1120CU filers only: Enter the amount in Column A in the appropriate column on Form CT-1120CU-NI, Tax on Combined Group Net Income, Part III, Line 6. 16. Connecticut net income: Add Line 15, Columns A through C. Enter total here and on Form CT-1120, Schedule A, Line 3. Make no entries on Form CT-1120, Schedule A, Line 2. Form CT-1120A-IRIC Page 2 of 3 (Rev. 12/16) 15. 16. 0. 0. 0. Form CT-1120A-IRIC - Instructions Complete this form in blue or black ink only. Use Form CT-1120A-IRIC, Corporation Business Tax Return Apportionment Computation of Income From Services to Regulated Investment Companies, to apportion net income from services to or on behalf of regulated investment companies (RICs). Complete a separate Form CT-1120A-IRIC, Schedule R-IRIC, for each RIC from which gross receipts are received from services to or on behalf of RICs. A corporation must apportion income from services to RICs separately using Form CT-1120A-IRIC. If the corporation qualifies as a financial service company, all other income will be apportioned using Form CT-1120A-FS, Corporation Business Tax Return Apportionment Computation of Income From Financial Service Companies Activities. If the company does not qualify as a financial service company, all other income must be apportioned in accordance with the appropriate schedule. Definitions Regulated Investment Company (RIC) means a regulated investment company as defined in IRC §851. Receipts means receipts computed according to the method of accounting used by the taxpayer in the computation of net income from providing the following services: • Management services include but are not limited to the rendering of investment advice directly or indirectly to a RIC, making determinations as to when sales and purchases of securities are to be made on behalf of the RIC, or the selling or purchasing of securities constituting assets of a RIC, and related activities, but only where such activity or activities are performed: (i) according to a contract with the RIC entered into under 15 USC §80a-15(a), as from time to time amended, (ii) for a person that has entered into such contract with the RIC, or (iii) for a person that is affiliated with a person that has entered into such contract with a RIC. • Distribution services include but are not limited to the services of advertising, servicing, marketing, or selling shares of a RIC, but, in the case of advertising, servicing or marketing shares, only where such service is performed by a person that is, or, in the case of a closed-end company, was, either engaged in the service of selling such shares or affiliated with a person that is engaged in the service of selling such shares. In the case of an open-end company, such service of selling shares shall be performed according to a contract entered into under 15 USC §80a-15(b), as from time to time amended. • Administrative services include but are not limited to clerical, fund, or shareholder accounting, participant record keeping, transfer agency, bookkeeping, data processing, custodial, internal auditing, legal, and tax services performed for a RIC, but only if the provider of such service or services during the income year in which such service or services are provided also provides, or is affiliated with a person that provides, management or distribution services to such RIC. Form CT-1120A-IRIC Page 3 of 3 (Rev. 12/16) Affiliates - A person is affiliated with another person if each person is a member of the same affiliated group, as defined under section 1504 of the Internal Revenue Code without regard to subsection (b) of said section. Domicile - A shareholder’s domicile is presumed to be the shareholder’s mailing address as shown in the records of the RIC. If the shareholder of record is an insurance company that holds the shares of the RIC as depositor for the benefit of a separate account, then the corporation may elect to treat as the shareholders, the contract owners, or policyholders of the contracts or policies supported by such separate account. If this election is made, the domicile shall be presumed to be the mailing address of the contract owner or policyholder as shown in the records of the insurance company. Schedule R-IRIC — Connecticut Receipts Complete this schedule to calculate Connecticut receipts received from services provided to or on behalf of a RIC. If there are such receipts from more than one RIC, a separate Form CT-1120A-IRIC, Schedule R-IRIC, must be completed to arrive at the total Connecticut receipts from services provided to or on behalf of all RICs. The federal taxable year of the RIC must end within or at the same time as the federal taxable year of the taxpayer. Schedule A-1 — Computation of Connecticut Apportionment Fraction Enter the combined total of Connecticut receipts from all Forms CT-1120A-IRIC, Schedule R-IRIC, Line 9, on Form CT-1120A-IRIC, Schedule A-1, Line 10. Enter the combined total from all Forms CT-1120A-IRIC, Schedule R-IRIC, Line 1, on Form CT-1120A-IRIC, Schedule A-1, Line 11. Divide Line 10 by Line 11, and enter the resulting apportionment fraction on Schedule A-1, Line 12. Enter the Connecticut apportionment fraction from Line 12 on Form CT-1120, Corporation Business Tax Return, Schedule A, Line 2, only if the entire net income is attributable to services provided to or on behalf of RICs. If the corporation’s net income is derived in part from sources other than services to or on behalf of a RIC, complete Schedule A-1 and Schedule A-2. Schedule A-2 — Computation of Connecticut Net Income Complete this schedule only if income is derived in part from sources other than management, distribution, or administrative services to or on behalf of RICs. Form CT-1120CU filers: Combined group members that derive receipts from services to regulated investment companies should complete Schedule A-2, Column A. Make no entries in Column B and Column C. Enter the amount on Line 15 in Column A in the appropriate column on Form CT-1120CU-NI, Tax on Combined Group Net Income, Part III, Line 6. Receipts derived from financial services, other than services to regulated investment companies, should be included in the combined group’s apportionment calculation on Form CT-1120A-CU, Apportionment Computation for Combined Unitary Filers.
Extracted from PDF file 2017-connecticut-form-ct-1120-a-iric.pdf, last modified January 2017

More about the Connecticut Form CT-1120 A-IRIC Corporate Income Tax TY 2017

We last updated the Corporation Business Tax Return Approtionment Computation of Income From Services to Regulated Investment Companies in January 2018, so this is the latest version of Form CT-1120 A-IRIC, fully updated for tax year 2017. You can download or print current or past-year PDFs of Form CT-1120 A-IRIC directly from TaxFormFinder. You can print other Connecticut tax forms here.

Other Connecticut Corporate Income Tax Forms:

TaxFormFinder has an additional 85 Connecticut income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
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 U Unitary Corporation Business Tax Return
Form CT-1120X Amended Corporation Business Tax Return
Form CT-1120 CU Combined Unitary Corporation Business Tax Return

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-IRIC from the Department of Revenue Services in January 2018.

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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-IRIC

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


2017 Form CT-1120 A-IRIC

CT-1120A-IRIC, 2016 Corporation Business Tax Return Apportionment Computation of Income From Services to Regulated Investment Companies

2016 Form CT-1120 A-IRIC

CT-1120A-IRIC, 2016 Corporation Business Tax Return Apportionment Computation of Income From Services to Regulated Investment Companies

Corporation Business Tax Return Approtionment Computation of Income From Services to Regulated Investment Companies 2015 Form CT-1120 A-IRIC

CT-1120A-IRIC, Corporation Business Tax Return Approtionment Computation of Income From Services to Regulated Investment Companies

Corporation Business Tax Return Approtionment Computation of Income From Services to Regulated Investment Companies 2014 Form CT-1120 A-IRIC

CT-1120A-IRIC, Corporation Business Tax Return Approtionment Computation of Income From Services to Regulated Investment Companies

Corporation Business Tax Return Approtionment Computation of Income From Services to Regulated Investment Companies 2013 Form CT-1120 A-IRIC

CT-1120A-IRIC, Corporation Business Tax Return Approtionment Computation of Income From Services to Regulated Investment Companies

Corporation Business Tax Return Approtionment Computation of Income From Services to Regulated Investment Companies 2012 Form CT-1120 A-IRIC

CT-1120A-IRIC, Corporation Business Tax Return Approtionment Computation of Income From Services to Regulated Investment Companies

Corp. Bus. Tax Return Apportionment Computation of Inc. from Services to Reg. Invest. Co. 2011 Form CT-1120 A-IRIC

CT-1120A-IRIC, Corp. Bus. Tax Return Apportionm't Computation of Inc.


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