Instructions For Form Ct-1120 Att - Corporation Business Tax Return - 2001

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2001 FORM CT-1120 ATT
Instructions
SCHEDULE I – DIVIDEND DEDUCTION
Form CT-1120 ATT must be attached to Form CT-1120,
Corporation Business Tax Return, whenever Schedule H
Line 1 - Enter in Column A, total dividend income included
or Schedule I is used in the calculation of the Connecticut
in the computation of federal taxable income, except for
corporation business tax.
dividends received from a real estate investment trust,
unless those dividends are: (1) deductible under
SCHEDULE H – CONNECTICUT APPORTIONED
I.R.C. §243 or (2) received by a qualified dividend recipient
OPERATING LOSS CARRYOVER
from a qualified real estate investment trust.
Lines 1 through 5 - Enter the amount of the Connecticut
Line 2 - Enter in Column A, dividends from less than 20%
apportioned operating loss carryover from the five preceding
income years as reported on Connecticut corporation
owned domestic corporations, which would include dividends
business tax returns filed for those years. Net operating
from money market funds. The deduction is limited to 70%
losses incurred prior to income years beginning on or
of gross dividends less related expenses. Multiply
after January 1, 2000, may be carried forward for five
Column A by Column B (.70) and enter the result in
successive income years. Net operating losses incurred
Column C. Enter in Column D, related expenses. (Attach
in income years beginning on or after January 1, 2000,
schedule of related expenses and computation.) Subtract
may be carried forward for 20 successive income years.
Column D from Column C and enter the result in Column E.
Conn. Gen. Stat. §12-217.
Line 3 - Dividend Balance: Subtract Line 2 from Line 1 and
Line 6 - Add Lines 1 through 5 in Column A and enter the
enter the result on Line 3, Column A. Multiply Column A
total on Line 6, Column A; add Lines 2 through 5 in Column B
by Column B (1.0) and enter the result in Column C.
and enter the total on Line 6, Column B. Enter the amount
Enter in Column D, related expenses. (Attach schedule of
from Line 6, Column A, on Form CT-1120, Schedule A ,
related expenses and computation.) Subtract Column D
Line 4.
from Column C and enter the result in Column E.
Line 4 - Enter in Column E, total dividend deduction. Add
Line 2, Column E and Line 3, Column E. Enter total here and
on Form CT-1120, Computation of Net Income , Line 6.
CT-1120 ATT BACK (Rev. 12/01)

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