Connecticut Apprenticeship Training Tax Credit
Extracted from PDF file 2022-connecticut-form-ct-1120-at.pdf, last modified December 2022
Apprenticeship Training Tax CreditDepartment of Revenue Services State of Connecticut (Rev. 12/22) 2022 Form CT-1120AT Apprenticeship Training Tax Credit For Income Year Beginning:________________________ , 2022 and Ending:_________________________ ,__________ . Connecticut Tax Registration Number Entity name Complete this form in blue or black ink only. Do not use staples. Please note that each form is year specific. The correct year’s form must be used. Use Form CT‑1120AT to claim the Apprenticeship Training tax credit available under Conn. Gen. Stat. § 12-217g. This form is used to claim the Apprenticeship Training tax credit against the taxes imposed under the Corporation Business Tax (Chapter 208) and the Pass‑Through Entity Tax (Chapter 228z) of the Connecticut General Statutes. The Apprenticeship Training tax credit is administered by the Connecticut Department of Labor (DOL) and may not be claimed until DOL issues a tax credit certification letter indicating the amount of the available tax credit. Required Attachment This form must be accompanied by the tax credit certification letter issued by the DOL. Applying the Apprenticeship Training Tax Credit to Business Taxes Taxpayers applying the Apprenticeship Training tax credit to the Corporation Business Tax (Chapter 208) must attach this form to Form CT-1120K, Business Tax Credit Summary. Taxpayers applying the Apprenticeship Training tax credit to the Pass‑Through Entity Tax (Chapter 228z) must attach this form to Form CT-1065/CT-1120SI, Connecticut Pass‑Through Entity Tax Return. Only Apprenticeship Training tax credits earned for manufacturing trades may be applied against the Pass-Through Entity Tax. Additional Information See the Guide to Connecticut Business Tax Credits available on the Department of Revenue Services (DRS) website at portal.ct.gov/DRS, or contact DOL at Connecticut Department of Labor, Office of Apprenticeship Training, 200 Folly Brook Boulevard, Wethersfield, CT 06109 or 860-263-6085. Credit Computation Amount of Apprenticeship Training tax credit claimed as listed on the tax credit certification 1. letter issued by the DOL. Enter here and on Form CT-1120K, Part I-B, Column A or on Form CT-1065/CT-1120SI, Part 1, Schedule A, Line 3. 1. Type of apprenticeship: Manufacturing trades Plastic trades Construction trades Visit us at portal.ct.gov/DRS for more information.
Form CT-1120 AT
More about the Connecticut Form CT-1120 AT Corporate Income Tax Tax Credit TY 2022
We last updated the Apprenticeship Training Tax Credit in January 2023, so this is the latest version of Form CT-1120 AT, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form CT-1120 AT directly from TaxFormFinder. You can print other Connecticut tax forms here.
Related Connecticut Corporate Income Tax Forms:
|Form Code||Form Name|
|Form CT-1120 Instructions||Connecticut Corporation Business Tax Instructions|
|Form CT-1120 U||Unitary Corporation Business Tax Return|
|Form CT-1120 EXT||Application for Extension of Time to File Connecticut Corporation Tax Return|
|Form CT-1120 A-LP||Corporation Business Tax Return Apportionment of Limited Partnership Interests|
|Form CT-1120||Corporation Business Tax Return|
|Form CT-1120 FCIC||Fixed Capital Investment Credit|
|Form CT-1120I||Computation of Interest Due on Underpayment of Estimated Tax|
|Form CT-1120X||Amended Corporation Business Tax Return|
|Form CT-1120 ES||Estimated Corporation Business Tax Payment Coupons|
|Form CT-1120FP||Film Production Tax Credit|
Connecticut usually releases forms for the current tax year between January and April. We last updated Connecticut Form CT-1120 AT from the Department of Revenue Services in January 2023.
Form CT-1120 AT is a Connecticut Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
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 AT
We have a total of seven past-year versions of Form CT-1120 AT in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
CT-1120AT, 2016 Apprenticeship Training Tax Credit
CT-1120AT, 2015 Apprenticeship Training Tax Credit
While we do our best to keep our list of Connecticut Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.