CT-1120A-BMC: Corporation Business Tax Return Apportionment Computation - Motor Bus and Motor Carrier Companies (Revision 2016-12)
Connecticut · Connecticut DRS · Used for tax years 2024, 2025, 2026
Form CT-1120A-BMC calculates Connecticut net income apportionment for motor bus and motor carrier companies. It reports miles operated within Connecticut and everywhere to determine the Connecticut apportionment fraction, and includes a computation for companies with income from
Who files this form
Complete Form CT-1120A-BMC and file it as part of Form CT-1120 only if the company was taxable both within and outside Connecticut during the income year and was engaged in either:
- Carrying passengers for hire as a motor bus company within and outside Connecticut.
- Carrying property for hire as a motor carrier within and outside Connecticut.
For Form CT-1120CU filers, combined group members subject to motor bus or motor carrier apportionment should complete Schedule A-1, Columns A and B, but not Column C.
What you'll need
Have the following information and applicable forms available:
- Corporation name, Connecticut tax registration number, and income year beginning and ending dates.
- Total miles operated within Connecticut and total miles operated everywhere.
- Net income from Form CT-1120, Schedule A, Line 1. Form CT-1120CU filers instead enter net income from the sources identified in Columns A and B.
- Form CT-1120A, Schedule Q, or another applicable apportionment form, if completing Schedule A-1 for income from other sources.
- Form CT-1120CU-NI, Tax on Combined Group Net Income, if filing as a combined group member.
How to file
Complete the form in blue or black ink and file it as part of Form CT-1120.
- If all net income comes from the qualifying passenger or property transportation activity: Complete Schedule R-BMC. Divide Connecticut miles by miles operated everywhere and carry the fraction to six places. Enter the fraction from Line 3 on Form CT-1120, Schedule A, Line 2.
- If some taxable net income comes from other sources: Complete Schedule A-1. Apply the appropriate apportionment fractions to each income category, then add Line 4, Columns A through C. Enter the total on Line 5 and Form CT-1120, Schedule A, Line 3.
- For Form CT-1120CU filers: Complete Schedule A-1, Columns A and B only. Add the Line 4 amounts in those columns and enter the total in the appropriate column on Form CT-1120CU-NI, Part III, Line 6.
Common mistakes
- Using ink other than blue or black. The form requires blue or black ink only.
- Not carrying apportionment fractions to six places, as directed.
- Completing Schedule A-1, Column C, as a Form CT-1120CU filer. These filers must leave Column C blank.
- Leaving entries on Form CT-1120, Schedule A, Lines 1 and 2, when transferring Connecticut net income under the Schedule A-1, Line 5 instructions. Those instructions say to make no entries on those two lines.
Questions people ask
How is the Connecticut mileage fraction calculated?
Divide total miles operated within Connecticut by total miles operated everywhere. Carry the result to six places.
When do I complete Schedule A-1?
Complete it when the bus company or motor carrier has taxable net income derived partly from sources other than carrying passengers or property for hire.
Where does income from other sources go on Schedule A-1?
Column C is for net income from sources other than carrying passengers or property for hire. Form CT-1120CU filers are specifically instructed not to complete Column C.
Where do combined group members report their apportioned income?
Add Schedule A-1, Line 4, Columns A and B, and enter the total in the appropriate column on Form CT-1120CU-NI, Part III, Line 6.