CT-1120A-A: Corporation Business Tax Return Apportionment Computation - Air Carriers (Revision 2017-03)
Connecticut · Connecticut DRS · Used for tax years 2024, 2025, 2026
Form CT-1120A-A calculates the Connecticut corporation business tax apportionment fraction for air carriers. It reports Connecticut and everywhere arrivals and departures, revenue tons handled at airports, and originating revenue.
Who files this form
Air carriers that are taxable both within and outside Connecticut during the income year complete Form CT-1120A-A to apportion net income.
An air carrier transports people or property by air for hire and makes landings, takeoffs, air pickups, or deliveries in Connecticut.
Air carriers must use Schedule R-A on this form instead of Form CT-1120A, Schedules Q and S.
What you'll need
Have the following information available to complete the form:
- Corporation name and Connecticut Tax Registration Number.
- Income year beginning and ending dates.
- Connecticut and everywhere totals for scheduled and non-scheduled arrivals and departures.
- Connecticut and everywhere revenue tons handled at airports.
- Connecticut and everywhere originating revenue.
If the air carrier belongs to a combined unitary group, report its separate Connecticut activities in Column A and the entire group's activities in Column B.
How to file
Complete the form in blue or black ink only.
- Enter the income year dates, corporation name, and Connecticut Tax Registration Number.
- Complete Schedule R-A, Lines 1 through 3, using Connecticut amounts in Column A and everywhere amounts in Column B.
- For each factor, divide Column A by Column B and carry the result to six decimal places in Column C.
- Add Lines 1, 2, and 3 in Column C and enter the total on Line 4.
- Divide Line 4 by three and enter the apportionment fraction on Line 5. Also enter it on Form CT-1120, Schedule A, Line 2, and Schedule B, Line 2.
Form CT-1120CU filers: The form specifically directs you to enter the amount from Line 4, Column C, in the appropriate column on Form CT-1120CU-NI, Part III, Line 4, and Form CT-1120CU-MTB, Line 8.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Using another ink color: The form says to use blue or black ink only.
- Using the regular apportionment schedules for an air carrier: Air carriers must substitute Schedule R-A for Form CT-1120A, Schedules Q and S.
Questions people ask
What counts as revenue tons handled?
Revenue tons handled includes the weight in tons of revenue passengers, using 200 pounds per passenger, and revenue cargo first received as originating or connecting traffic or finally discharged by the carrier at the airport.
What is Connecticut originating revenue?
It is revenue from transporting revenue passengers and revenue cargo first received by the carrier as originating or connecting traffic at Connecticut airports. Express and mail are excluded.
What if cargo revenue attributable to an airport cannot otherwise be determined?
Multiply the pounds of revenue cargo first received by the carrier at that airport during the period by the carrier's average revenue per pound for transporting revenue cargo across its entire system for the same period.
How does an air carrier in a combined unitary group complete the form?
The air carrier reports its separate Connecticut activities in Column A and the entire group's activities in Column B. Non-air-carrier members use Form CT-1120A-CU, Schedules Q and S. For the combined group's income and capital apportionment denominators, include the air carrier's everywhere receipts on Schedule Q and its everywhere tangible and intangible property on Schedule S.