Connecticut Corporation Business Tax Return Apportionment Computation - Motor Bus and Motor Carrier Companies

Corporation Business Tax Return Apportionment Computation - Motor Bus and Motor Carrier Companies
CT-1120A-BMC,  2016 Corporation Business Tax Return Apportionment Computation - Motor Bus and Motor Carrier Companies
Department of Revenue Services
State of Connecticut
(Rev. 12/16)

Form CT-1120A-BMC
Corporation Business Tax Return

Apportionment Computation - Motor Bus and Motor Carrier Companies
Enter Income Year Beginning ________________, ______, and Ending __________________, ______
Corporation Name

Connecticut Tax Registration Number

Instructions
Complete this form in blue or black ink only.
Complete Form CT-1120A-BMC and file it as part of Form CT-1120, Corporation Business Tax Return, only if the company was taxable
both within and outside Connecticut during the income year and was engaged in either:
•
Carrying passengers for hire, as a motor bus company within and outside Connecticut; or
•
Carrying property for hire, as a motor carrier within and outside Connecticut.

Schedule R-BMC — Net Income Apportionment
Complete Schedule R-BMC and enter the resulting apportionment fraction from Line 3 on Form CT-1120, Schedule A, Line 2, only if the
corporation’s entire net income is derived from either:
•
Carrying passengers for hire, as a motor bus company within and outside Connecticut, or
•
Carrying property for hire, as a motor carrier within and outside Connecticut.
1. Total number of miles operated within Connecticut.

1.

2. Total number of miles operated everywhere.

2.

3. Proportion of miles operated in Connecticut: Divide Line 1 by Line 2. Carry to six places.

3.

0.

Schedule A-1 — Computation of Connecticut Net Income
Complete Schedule A-1 if the taxable net income for a bus company or a motor carrier is derived in part from sources other than the
carrying of passengers for hire or carrying property for hire.
Form CT-1120CU filers: Combined group members that are subject to motor bus/motor carrier apportionment should complete Schedule A-1,
Column A and Column B. Do not complete Column C. Add the amounts on Line 4 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

Bus Company

Motor Carrier

Net income derived
from carrying
passengers for hire

Net income derived from
carrying property for hire

Bus Company
Motor Carrier
Net income derived from
sources other than carrying
passengers or property for hire

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.
2a. Motor Bus Company apportionment fraction from
Schedule R-BMC, Line 3. Carry to six places.
2b. Motor Carrier apportionment fraction from
Schedule R-BMC, Line 3. Carry to six places.

0.
0.

3. Apportionment fraction from Form CT-1120A, Schedule Q
or other applicable apportionment form. Carry to six places.
4. Balances after apportionment: Multiply Line 1, Column A,
by Line 2a, Column A. Multiply Line 1, Column B, by Line 2b,
Column B. Multiply Line 1, Column C, by Line 3, Column C.
Form CT-1120CU filers only: Add the amounts 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.
5. Connecticut Net Income: Add Line 4, Column A through Column 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.