Connecticut Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities

Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities
CT-1120A-BPE, 2016 Corporation Business Tax Return Apportionment Computation - Broadcasters and Production EntitiesDepartment of Revenue Services
State of Connecticut
(Rev. 12/16)

Form CT-1120A-BPE

Corporation Business Tax Return
Apportionment Computation - Broadcasters and Production Entities
Complete this form in blue or black ink only. See instructions on reverse.

Enter Income Year Beginning ____________________, ______ , and Ending ___________________, ______
Corporation name

Connecticut Tax Registration Number

Schedule 1 — Broadcasters
Receipts Factor Apportionment

Column A

Column B

Connecticut

Everywhere

1. Advertising revenue, affiliate fees, and subscriber fees received from video or audio
programming in release to or by a broadcaster for telecast.
2. Advertising revenue received by an over-the-air television or radio network or station
from video or audio programming in release to or by a broadcaster for telecast.
3. Advertising revenue, affiliate fees, and subscriber fees received by a cable network
or cable television system from video or audio programming in release to or by such
cable network or cable television system for telecast.
4. Total: Add Lines 1 through 3 in Column A and Column B.
5. Receipts apportionment fraction: Divide Line 4, Column A, by Line 4, Column B, and carry to six places.
Enter here and on Schedule 3, Line 2 or Form CT-1120, Schedule A, Line 2.

Schedule 2 — Production Entities
Receipts Factor Apportionment

Column A

Column B

Connecticut

Everywhere

1. Video or audio programming production services.
2. Receipts apportionment fraction: Divide Line 1, Column A, by Line 1, Column B, and carry to six places.
Enter here and on Schedule 3, Line 3 or Form CT-1120, Schedule A, Line 2.

Schedule 3 – Computation of Connecticut Net Income
Form CT-1120CU filers: Combined group members that are subject to Broadcasters and Production Entities apportionment should
complete Schedule 3, Column A and Column B. Do not complete Column C. Add the amounts on Line 5 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

Net income derived
from broadcasting of
video or audio
programming

Net income derived
from video or audio
programming
production services

Net income derived from
sources other than video
or audio programming
broadcasting or
production services

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.
2. Broadcasters receipts apportionment fraction from Schedule 1
Line 5. Carry to six places.
3. Production entities receipts apportionment fraction from
Schedule 2, Line 2. Carry to six places.
4. Apportionment fraction from Form CT-1120A, Schedule Q or
other applicable apportionment form. Carry to six places.
5. Balances after apportionment: Multiply Line 1, Column A
by Line 2, Column A. Multiply Line 1 Column B by Line 3,
Column B. Multiply Line 1, Column C by Line 4, Column C.
Form CT-1120CU filers only: Add the amounts 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.
6. Connecticut Net Income: Add Line 5, Columns A through 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.
0.
0.

Form CT-1120A-BPE Instructions
Complete this form in blue or black ink only.
Broadcasters and eligible production entities must complete
Form CT-1120A-BPE, Corporation Business Tax Return
Apportionment Computation - Broadcasters and Production Entities,
and attach it to Form CT-1120, Corporation Business Tax Return,
only if the company carried on business both within and outside
Connecticut and was taxable in another state during the income
year for which the return is filed.
Broadcasters and production entities that file as part of Form
CT-1120CU, Combined Unitary Corporation Business Tax Return,
may apportion their income if any member of the combined group
carries on or does business outside of Connecticut or is a financial
service company.

Definitions
Eligible production entity means a corporation which provides
video or audio programming production services and which is
affiliated, within the meaning of sections 1501 to 1504 of the Internal
Revenue Code and the regulations promulgated thereunder, with
a broadcaster.
Broadcaster means a corporation that is engaged in the business
of broadcasting video or audio programming, whether through the
public airwaves, by cable, by direct or indirect satellite transmission,
or by any other means of communication, through an over-the-air
television or radio network, through a television or radio station,
or through a cable network or cable television system, and that is
primarily engaged in activities that, in accordance with the North
American Industry Classification System (NAICS), United States,
1997 manual, are included in industry group 5131 or 5132.
Video or audio programming means any and all performances,
events or productions, including without limitation, news, sporting
events, plays, stories and other entertainment, literary, commercial,
educational or artistic works, telecast or otherwise made available
for video or audio exhibition through live transmission or through
the use of video tape, disc or any other type of format or medium.

Line Instructions
Schedule 1 — Broadcasters
Any broadcaster having the right to apportion shall apportion its net
income derived from the broadcast of video or audio programming,
whether through the public airwaves, by cable, by direct or indirect
satellite transmission network, through a television or radio station,
or through a cable network or cable television system and, if such
broadcaster is a cable network, all net income derived from activities
related to or arising out of the foregoing, including but not limited
to broadcasting, entertainment, publishing, whether electronically
or in print, electronic commerce, and licensing of intellectual
property created in the pursuit of such activities by a receipts factor
apportionment fraction.
Column A
The numerator of the apportionment fraction for a broadcaster
shall include the gross receipts of the taxpayer from sources within
Connecticut as follows:
Line 1 - Gross receipts, including without limitation, advertising
revenue, affiliate fees, and subscriber fees received by a broadcaster
from video or audio programming in release to or by a broadcaster
for telecast which is attributed to Connecticut.
Line 2 - Gross receipts, include without limitation, advertising
revenue received by an over-the-air television or radio network or
a television or radio station from video or audio programming in
release to or by such network or station for telecast. Such receipts
shall be attributed to Connecticut in the same ratio that the audience
for such over-the-air network or station located in Connecticut bears
Form CT-1120A-BPE (Rev. 12/16)

to the total audience for such over-the-air network or station inside
and outside the U.S.
The audience shall be determined either by reference to the books
and records of the taxpayer or by reference to the applicable year’s
published rating statistics, provided the method used by the taxpayer
is consistently used from year to year for such purpose and fairly
represents the taxpayer’s activity in Connecticut.
Line 3 - Gross receipts including without limitation, advertising
revenue, affiliate fees, and subscriber fees received by a cable
network or a cable television system from video or audio programming
in release to or by such cable network or cable television system
for telecast and other receipts (that are derived from the activities
listed above for broadcasters) shall be attributed to Connecticut in
the same ratio that the subscribers for such cable network or cable
television system located in Connecticut bears to the total of such
subscribers of such cable network or cable television system inside
and outside the U.S.
The number of subscribers of a cable network shall be measured by
reference to the number of subscribers or cable television systems
that are affiliated with such network and that receive video or audio
programming of such network.
The number of subscribers of a cable television system shall be
determined either by reference to the books and records of the
taxpayer or by reference to the applicable year’s published rating
statistics located in published surveys, provided the method used by
the taxpayer is consistently used from year to year for such purpose
and fairly represents the taxpayer’s activities in Connecticut.
Column B
The denominator of the apportionment fraction for a broadcaster
shall consist of total gross receipts derived from the broadcast of
video or audio programming and, if a cable network, all income
related to or arising out of video or audio programming.

Schedule 2 — Production Entities
An eligible production entity taxable both within and outside
Connecticut shall apportion its net income derived from video or
audio programming production services by means of receipts factor
apportionment.
Column A
The numerator of the apportionment fraction for a production entity
shall include the gross receipts of the taxpayer that are derived from
video or audio programming production services relating to events
which occur within Connecticut.
Column B
The denominator of the apportionment fraction for eligible production
entities shall include gross receipts derived from video or audio
programming production services relating to events that occur within
and outside Connecticut.

Schedule 3 — Computation of Connecticut Net Income
Complete Schedule 3 if the taxable net income for a broadcaster or
production entity is not derived entirely from either: 1) the broadcast
of video or audio programming; or 2) production services. If the
broadcaster is a cable network, also include in Line 1, Column A all
net income derived from activities related to or arising out of video
or audio programming, including, but not limited to, broadcasting,
entertainment, publishing, electronic commerce and licensing of
intellectual property created in the pursuit of such activities.
Broadcasters and production entities that file as part of Form
CT-1120CU should complete Schedule 3, Column A and Column B.
Do not complete Column C. Add the amounts on Line 5 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.

Extracted from PDF file 2023-connecticut-form-ct-1120-a-bpe.pdf, last modified January 2017

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More about the Connecticut Form CT-1120 A-BPE Corporate Income Tax TY 2023

We last updated the Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities in February 2024, so this is the latest version of Form CT-1120 A-BPE, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-1120 A-BPE directly from TaxFormFinder. 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-1120 A-BPE.

Form Code	Form Name
Form CT-1120 Instructions	Connecticut Corporation Business Tax Instructions Tax Return
Form CT-1120 A-LP	Corporation Business Tax Return Apportionment of Limited Partnership Interests
Form CT-1120 EXT	Application for Extension of Time to File Connecticut Corporation Tax Return Extension
Form CT-1120X	Amended Corporation Business Tax Return
Form CT-1120	Corporation Business Tax Return Tax Return
Form CT-1120 MEC	Machinery and Equipment Expenditure Credit Tax Credit
Form CT-1120 CC	Authorization and Consent to be Included in a Combined Return
Form CT-1120 EDPC	Electronic Data Processing Equipment Property Tax Credit Tax Credit
Form CT-1120 ES	Estimated Corporation Business Tax Payment Coupons Estimated
Form CT-1120 FCIC	Fixed Capital Investment Credit Tax Credit

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-BPE from the Department of Revenue Services in February 2024.

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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-BPE

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

2023 Form CT-1120 A-BPE