Connecticut Corporation Business Tax Return Apportionment Computation - Air Carriers

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Form CT-1120A-A is obsolete, and is no longer supported by the Connecticut Department of Revenue.

Corporation Business Tax Return Apportionment Computation - Air Carriers
CT-1120A-A, Corporation Business Tax Return Apportionment Computation - Air CarriersDepartment of Revenue Services
State of Connecticut
(Rev. 03/17)

Form CT-1120A-A
Corporation Business Tax Return
Apportionment Computation – Air Carriers

Enter Income Year Beginning _________________________________, _______________, and Ending _________________________________, _______________
Corporation name

Connecticut Tax Registration Number

Complete this form in blue or black ink only. Complete Form
CT-1120A-A to apportion net income for air carriers that
are taxable both within and outside Connecticut during the
income year.

Revenue tons handled by an air carrier at an airport means
the weight in tons of revenue passengers, at two hundred
pounds per passenger, and revenue cargo first received
either as originating or connecting traffic or finally discharged
by the carrier at the airport.

Definitions
Air carrier means any person, firm, partnership, corporation,
limited liability company, association, trustee, receiver,
or assignee which engages in the transportation by air of
persons or property for hire and which makes landings,
takeoffs, or air pickups or deliveries in this state.
Originating revenue within this state means revenue to an
air carrier from the transportation of revenue passengers
and revenue cargo, exclusive of express and mail, first
received by the carrier either as originating or connecting
traffic at airports within this state. When it cannot otherwise
be determined, the revenue of an air carrier from the
transportation of revenue cargo attributable to a particular
airport for any period shall be computed by multiplying the
pounds of revenue cargo first received by the air carrier at the
airport during the period, by the average revenue per pound
received by the air carrier from the transportation of revenue
cargo over its entire system for the same period.

Form CT-1120CU filers
If an air carrier is a member of a combined unitary group,
the air carrier completes Form CT-1120A-A to calculate its
apportionment fraction by reporting its separate Connecticut
activities in Column A and the entire group’s activities in
Column B.
Other members of a combined group that are not air
carriers calculate their apportionment fraction using Form
CT-1120A-CU, Apportionment Computation for Combined
Unitary Filers, Schedule Q and Schedule S. For purposes
of calculating the combined group’s income and capital
apportionment denominators, include the air carrier’s
everywhere receipts on Schedule Q and the air carrier’s
everywhere tangible and intangible property on Schedule S.

Schedule R-A – Air carriers must substitute this schedule for Form CT-1120A, Schedules Q and S.
Factor

Column A
Connecticut

Column B
Everywhere

Column C
Divide Column A
By Column B.
Carry to six places

1. Number of arrivals and departures, both
scheduled and non-scheduled, during the
income year.

2. Revenue tons handled at airports during the
income year.

3. Originating revenue for the income year.

4. Total: Add Lines 1, 2, and 3 in Column C.
5. Apportionment fraction: Divide Line 4 by
three. Enter here and on Form CT-1120,
Schedule A, Line 2, and Schedule B, Line 2.
Form CT-1120CU filers only: Enter the
apportionment on Line 4, Column C in the
appropriate column on Form CT-1120CU-NI,
Part III, Line 4 and Form CT-1120CU-MTB,
Line 8.

Extracted from PDF file 2021-connecticut-form-ct-1120a-a.pdf, last modified March 2017

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

We last updated the Corporation Business Tax Return Apportionment Computation - Air Carriers in April 2022, and the latest form we have available is for tax year 2021. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Connecticut Department of Revenue Services. You can print other Connecticut tax forms here.

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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-1120A-A.

Form Code	Form Name
Form CT-1120A	Corporation Business Tax Return Apportionment Computation
Form CT-1120A-CU	Apportionment Computation for Combined Unitary Filers
Form CT-1120AB	Summary of Add Back and Exceptions to Add Back of Interest and Intangible Expenses

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-1120A-A from the Department of Revenue Services in April 2022.

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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-1120A-A

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

2021 Form CT-1120A-A