Connecticut Apprenticeship Training Tax Credit

Apprenticeship Training Tax Credit
Form CT-1120 ATDRAFT 11-15-2023
2023

Department of Revenue Services
State of Connecticut
(Rev. 12/23)

Form CT-1120AT

Apprenticeship Training Tax Credit

For Income Year Beginning:________________________ , 2023 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.

Type of apprenticeship:

 Manufacturing trades

 Plastic trades

 Construction trades

Visit us at portal.ct.gov/DRS for more information.

Extracted from PDF file 2023-connecticut-form-ct-1120-at.pdf, last modified November 2023

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More about the Connecticut Form CT-1120 AT Corporate Income Tax Tax Credit TY 2023

We last updated the Apprenticeship Training Tax Credit in February 2024, so this is the latest version of Form CT-1120 AT, fully updated for tax year 2023. 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.

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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 AT.

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 AT from the Department of Revenue Services in February 2024.

Show Sources >

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 eight 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:

2023 Form CT-1120 AT

2022 Form CT-1120 AT

2021 Form CT-1120 AT

2020 Form CT-1120 AT

2019 Form CT-1120 AT

2017 Form CT-1120 AT

2016 Form CT-1120 AT

CT-1120AT, 2016 Apprenticeship Training Tax Credit

2015 Form CT-1120 AT

CT-1120AT, 2015 Apprenticeship Training Tax Credit

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