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Connecticut Combined Group Member Information
Extracted from PDF file 2023-connecticut-form-ct-1120cu-mi.pdf, last modified December 2023Combined Group Member Information
2023 Form CT-1120CU-MI Form CT-1120CU-MI (Rev. 12/23) Page 1 of 2 CUMI 1223W 01 9999 Combined Group Member Information Connecticut Designated Taxable Member’s Connecticut Tax Registration Number Part I - Taxable and nontaxable members included in the combined unitary return Column A Column B Member #: Column C Member #: Member #: 1. Corporation name: ............................................. 1. 2. Connecticut Tax Registration Number. ........... 2. 3. FEIN. .................................................................... 3. 4. NAICS Code. ....................................................... 4. 5. Connecticut taxable member. ........................... 5. YES NO YES NO YES NO 6. New member to group. ...................................... 6. YES NO YES NO YES NO 7. Financial Service Company. ............................... 7. YES NO YES NO YES NO 8. Regulated Investment Company or Real Estate Investment Trust. ................................................. 8. YES NO YES NO YES NO 9. Taxable member protected by PL 86‑272 (only subject to capital base tax). ......................... 9. YES NO YES NO YES NO 10. PE credit from Form CT‑1120PE, Line 2. ......... 10. .00 .00 .00 11. Payment made with extension (Form CT‑1120 EXT). 11. .00 .00 .00 12. Estimated payments made (Forms CT‑1120 ESA, ESB, ESC, and ESD). ............................................ 12. .00 .00 .00 13. Overpayment from prior year. ............................13. .00 .00 .00 14. Is only a portion of the business included in this combined unitary return? ...................................14. YES NO YES NO YES NO 15. Is the company filing a separate Form CT‑1120 reporting non-unitary business income? ............15. YES NO YES NO YES NO 16. Does the company file as part of a different Form CT‑1120CU? ............................................ 16. YES NO YES NO YES NO 17. Enter the FEIN of the designated taxable member of the different Form CT‑1120CU. ....... 17. Visit us at portal.ct.gov/DRS for more information. Form CT-1120CU-MI (Rev. 12/23) Page 2 of 2 CUMI 1223W 02 9999 Connecticut Designated Taxable Member’s Connecticut Tax Registration Number PART II - List any mergers with members listed in Part I. Column A - Company that has merged with member. Corporation Name Column B - Member listed in Part I. FEIN Date of Merger (mm/dd/yyyy) Member # 1. 2. 3. 4. 5. PART III - List all members that left the group during this tax year. Companies that no longer have common ownership with this group. Corporation Name Date member left (mm/dd/yyyy) FEIN 1. 2. 3. 4. 5. Reason for exclusion PART IV - Provide information about excluded members. Corporation Name FEIN 1. 2. 3. 4. 5. Reason for exclusion Visit us at portal.ct.gov/DRS for more information. Form CT-1120CU-MI Instructions Purpose Line 6 Use Form CT‑1120CU‑MI to provide certain member information necessary to complete and process Form CT‑1120CU, Combined Unitary Corporation Business Tax Return. If this is a new member joining the combined group that was not included in the previously filed combined unitary return for this combined group, check the Yes box. Otherwise, check No. General Information Line 7 Complete and attach Form CT‑1120CU‑MI as part of Form CT‑1120CU. Each column provides information on each taxable and nontaxable member. A taxable member means a combined group member that is subject to the Connecticut Corporation Business Tax (i.e., a member with nexus in Connecticut). A nontaxable member means a combined group member that is not subject to the Connecticut Corporation Business Tax (i.e., it does not have nexus with Connecticut). Companies exempt from the Corporation Business Tax are not included in the combined unitary return. Part I – Taxable and nontaxable members included in the combined unitary return For each taxable and nontaxable member included in Form CT‑1120CU, enter the identifying number assigned to each member beginning with “1” and continuing in ascending order using whole numbers. These unique identifying numbers remain with the particular member assigned throughout the combined unitary series of tax returns. If a paper Form CT‑1120CU is being filed, the member numbers listed on Page 2 of that form must be consistent with the member numbers assigned on Form CT‑1120CU‑MI. Line 1 Enter the name of each taxable and nontaxable member. Line 2 Enter the Connecticut Tax Registration Number for each taxable member. Leave Line 2 blank for each nontaxable member that does not have a Connecticut Tax Registration Number. Line 3 Enter the Federal Employer Identification Number (FEIN) for each taxable and nontaxable member. Enter NoFederalID on Line 3 for each member that does not have a FEIN. Check the Yes box if the member is a financial services company. Otherwise, check No. Line 8 Check the Yes box if the member is a regulated investment company or real estate investment trust. Otherwise, check No. Line 9 Check the Yes box if this is a taxable member that conducts business in Connecticut, but is protected from taxation on its net income by Public Law 86‑272. Otherwise, check No. Taxable members that are protected by Public Law 86‑272 are treated as a nontaxable member for net income base purposes, but as a taxable member for all other purposes. Line 10 Enter in the appropriate column the Pass‑Through Entity credit for each member from Form CT‑1120PE, Pass‑Through Entity Tax Credit, Line 2. Line 11 Enter in the appropriate column the amount of the extension payment made by each member on Form CT‑1120 EXT, Application for Extension of Time to File Connecticut Corporation Business Tax Return. Line 12 Enter in the appropriate column the amount of the total estimated tax payments made by each member on Form CT‑1120 ESA, ESB, ESC, or ESD, Estimated Connecticut Corporation Business Tax. Line 13 Enter in the appropriate column the amount of each overpayment from the prior income year tax filing to be credited to the current period as estimated tax. Line 14 Enter the North American Industry Classification System (NAICS) code for each taxable and nontaxable member’s principal business activity. General information concerning the classification of principal business activity under NAICS can be found at www.census.gov/naics. Check Yes if only a portion of a member’s business is included in this combined unitary return. Commonly owned companies may be engaged in more than one unitary business, and any tax due from non-unitary operations is calculated separately. If only a portion of a member’s operations are included, only the income, capital and apportionment factors related to that portion should be included in the calculation of the combined group’s tax. Line 5 Line 15 Line 4 Check the Yes box if the member information provided per column is for a taxable member. Check the No box if the member information is for a nontaxable member. Form CT-1120CU-MI Instructions (Rev. 12/23) Check Yes if the member will file a separate Form CT‑1120, Corporation Business Tax Return, to report the tax due from business operations that are not included in this combined unitary return. Page 1 of 2 Line 16 Column B Check Yes if the member will file as part of a different combined group on a different Form CT‑1120CU to report tax due from business operations that are not included in this combined unitary return. For each member listed in Column A, indicate the member number of the merged entity reported on the previously filed Form CT‑1120CU and the date of merger. Line 17 If the member checked Yes on Line 16, indicate the Connecticut Tax Registration Number of the designated taxable member of the different combined group. Part II – List any mergers with members listed in Part I Column A If a member that was included in a previously filed Form CT‑1120CU has since merged with another member of the same previously filed Form CT‑1120CU, indicate the name and federal employer identification number of the corporation that merged out of existence. Form CT-1120CU-MI Instructions (Rev. 12/23) Part III – List all members that left the group during this tax year If any member left the combined group since the last Form CT‑1120CU was filed for any reason other than a merger with another combined group member reported in Part II, list the name of the corporation, its federal employer identification number, the date the member left the group, and the reason for not being included along with its previous combined group. Part IV – Provide information about excluded members List the domestic (U.S.) companies that are not included in this Form CT‑1120CU, but have common ownership with this combined group. Explain why these companies are not included. Page 2 of 2
Form CT-1120CU-MI
More about the Connecticut Form CT-1120CU-MI Corporate Income Tax TY 2023
We last updated the Combined Group Member Information in February 2024, so this is the latest version of Form CT-1120CU-MI, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-1120CU-MI directly from TaxFormFinder. You can print other Connecticut tax forms here.
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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-1120CU-MI.
| Form Code | Form Name |
|---|---|
| Form CT-1120CU-MTB | Tax on Combined Group Minimum Tax Base |
| Form CT-1120CU-NCB | Nexus Combined Base Tax Calculation |
| Form CT-1120CU-NI | Tax on Combined Group Net Income |
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-1120CU-MI from the Department of Revenue Services in February 2024.
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-1120CU-MI
We have a total of four past-year versions of Form CT-1120CU-MI in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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