Form Preview Example

Department of Revenue Services	Form CT-990T	2009
State of Connecticut	Connecticut Unrelated Business
PO Box 5014	Connecticut Unrelated Business
Hartford CT 06102-5014	Income Tax Return
(Rev. 12/09)	Complete this return in blue or black ink only.

Enter Income Year Beginning  __________________________, 2009, and Ending _____________________________

DRS	Organization name	(please type or print)					CT Tax Registration Number
Use Only						
Audited by	Address	number and street		PO Box			DRS use only
 F							–	– 20
 O	City or town			State	ZIP code		Federal Employer ID Number (FEIN)
Init._______						
Check and Complete All Applicable Boxes			If the organization is annualizing its income check here
Change of: Mailing address Closing month (Attach explanation.) Return status: Amended return						Initial returnFinal return
If ﬁnal return: Dissolved Withdrawn Merged/reorganized: Enter survivor’s CT Tax Reg. Number. ___________________________________
Type of organization: Corporation  Domestic trust				 Foreign trust	 Other: Explain _____________________________________

1.Date unrelated trade or business began in Connecticut: _______________________________________________

2.Nature of unrelated trade or business income activity: ______________________________________________________________________________

3.Corporation only: Enter state of incorporation: _________________________________ Date of organization: ________________________________

Date qualiﬁ ed in Connecticut if not incorporated in Connecticut:__________________________________________________________________________

–Attach a Complete Copy of Form 990-T Including all Schedules as Filed With the Internal Revenue Service –

Computation of Income

1.	.........................Federal unrelated business taxable income from 2009 federal Form 990-T, Part II, Line 34							1
2.	Federal net operating loss deduction from 2009 federal Form 990-T, Part II, Line 31							
2.							2
3.	Federal deduction for Connecticut tax on unrelated business taxable income							3
4.	Total: Add Lines 1, 2, and 3.	..........................................................................................................................						4
5.	Refund or credit for overpayment of Connecticut tax included in federal unrelated business taxable income							
5.								5
6.	Unrelated business taxable income: Subtract Line 5 from Line 4.			.................................................................				6
Computation of Tax
1.	. ........Unrelated business taxable income from Line 6 above. If 100% Connecticut, enter also on Line 3							1
2.	Apportionment fraction from Form CT-990T, Schedule A, Line 5. Carry to six places							2 0.
3.	Connecticut unrelated business taxable income: Line 1 or Line 1 multiplied by Line 2							3
4.	Operating loss carryover from Form CT-990T, Schedule B, Line 10							4
5.	Income subject to tax: Subtract Line 4 from Line 3							
5.	Income subject to tax: Subtract Line 4 from Line 3						5
6.	Tax: Multiply Line 5 by 7.5% (.075)							6
Computation of Amount Payable
1.	Tax: Include surtax if applicable (See instructions)							1
2.	Reserved for future use							2
3.	Total Tax: Enter the amount from Line 1							3
4.	Tax credits from Form CT-1120K, Part III, Line 9. Do not exceed amount on Line 1							4
5.	Balance of tax payable: Subtract Line 4 from Line 3. If zero or less, enter “0.”							5
6a.	Paid with application for extension from Form CT-990T EXT		............................................................................					6a
6b.	Paid with estimates from Forms CT-990T ESA, ESB, ESC, & ESD							6b
6c.	Overpayment from prior year	.................................................................................................................................						6c
6.	Tax Payments: Enter the total of Lines 6a, 6b, and 6c							6
7.	Balance of tax due (overpaid): Subtract Line 6 from Line 5							7
8.	Add Penalty (8a)	.00 Interest (8b)	.00	CT-1120I Interest (8c)		.00		8
9.	Amount to be credited to 2010 estimated tax (9a)			.00 Refunded (9b)		.00		9
10.	Balance due with this return: Add Line 7 and Line 8							10
Pay by mail: Make check payable to Commissioner of Revenue Services.						
Mail this return to: Department of Revenue Services, State of Connecticut,					Visit the DRS website at www.ct.gov/TSC
					to pay this return electronically.
PO Box 5014, Hartford CT 06102-5014					to pay this return electronically.
PO Box 5014, Hartford CT 06102-5014

Declaration: I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to the Department of Revenue Services (DRS) is a ﬁne of not more than $5,000, or imprisonment for not more than ﬁve years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.

Sign Here

Keep a copy

of this

return for

your

records.

Signature of ofﬁcer or ﬁduciary	Date		May DRS contact the preparer
			shown below about this return?
			See instructions.
Title	Telephone number		See instructions.
Title	Telephone number			Yes	No
	(	)		Yes	No
	(	)

Paid preparer’s signature	Date		Preparer’s SSN or PTIN

Firm’s name and address	FEIN		Telephone number
			(	)

Schedule A –– Unrelated Business Income Apportionment: See instructions.

Complete this schedule if the taxpayer’s unrelated trade or business is conducted at a regular place of business outside Connecticut.

						Column A		Column B			Column C
	Factor			Item		Connecticut		Everywhere			Divide Column A by Column B.
											Carry to six places
		1.	(a)	Inventories			00			00

	Property		(b)	Tangible property			00			00
	Property						00			00
(Average value)			(c)	Real property			00			00
							00			00

			(d)	Capitalized rent			00			00

				1.	Total		00			00	0.

		2.	(a)	Sales of tangibles			00			00

			(b)	Services			00			00

	Receipts		(c)	Rentals			00			00

			(d)	Other			00			00

				2.	Total		00			00	0.

Wages, salaries,
	and other			3.	Total		00			00
compensation				3.	Total		00			00	0.

		4. Total: Add Lines 1, 2, and 3 in Column C.									0.

		5. Apportionment fraction: Divide Line 4 by number of factors used. Enter here;									0.
			on Schedule C, Line 4; and also on front page, Computation of Tax, Line 2								0.


Schedule B –– Connecticut Apportioned Operating Loss Carryover
1.	2000 Connecticut net operating loss available for use in 2009					....................................................			1.			00

2.	2001 Connecticut net operating loss available for use in 2009					....................................................			2.			00

3.	2002 Connecticut net operating loss available for use in 2009					....................................................			3.			00

4.	2003 Connecticut net operating loss available for use in 2009					....................................................			4.			00

5.	2004 Connecticut net operating loss available for use in 2009					....................................................			5.			00

6.	2005 Connecticut net operating loss available for use in 2009					....................................................			6.			00

7.	2006 Connecticut net operating loss available for use in 2009					....................................................			7.			00

8.	2007 Connecticut net operating loss available for use in 2009					....................................................			8.			00

9.	2008 Connecticut net operating loss available for use in 2009					....................................................			9.			00

10.	Total: Add Lines 1 through 9. Enter here and on Computation of Tax, Line 4								10.			00

Schedule C –– Computation of Net Operating Loss Carryforward

1.	Enter amount from Computation of Income, Line 6, if less than zero	1.
2.	Add back speciﬁ c deduction from 2009 federal Form 990-T, Part II, Line 33	2.
3.	Subtotal: Add Line 1 and Line 2	3.
4.	Apportionment fraction from Schedule A, Line 5	4.	0.
5.	2009 Connecticut net operating loss available for carryforward: Multiply Line 3 by Line 4	5.

Form CT-990T Back (Rev. 12/09)

Question	Answer
Form Name	Form Ct 990T
Form Length	2 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	30 sec
Other names	Apportionment, ext, 990-T, ct-990t

Form Ct 990T – Fill Out and Use This PDF

Form Ct 990T PDF Details

Form Preview Example

Form Ct 990T isn’t the one you’re looking for?

Form Ct 990T – Fill Out and Use This PDF

Form Ct 990T PDF Details

Form Preview Example

Form Ct 990T isn’t the one you’re looking for?

Related Documents