CT-1120A-BPE: Corporation Business Tax Return Apportionment Computation - Broadcasters and Production Entities (Revision 2016-12)
Connecticut · Connecticut DRS · Used for tax years 2024, 2025, 2026
Form CT-1120A-BPE calculates the Connecticut share of net income for broadcasters and eligible video or audio programming production entities. It reports Connecticut and total receipts, receipts apportionment fractions, and Connecticut net income for corporation business tax purp
Who files this form
Broadcasters and eligible production entities must complete Form CT-1120A-BPE and attach it to Form CT-1120 only if the company both:
- Carried on business within and outside Connecticut.
- Was taxable in another state during the income year covered by the return.
An eligible production entity is a corporation that provides video or audio programming production services and is affiliated with a broadcaster under Internal Revenue Code sections 1501 through 1504 and their regulations.
Broadcasters and production entities filing as part of Form CT-1120CU may apportion income if any member of the combined group does business outside Connecticut or is a financial service company.
What you'll need
Have the following information available, as applicable:
- Corporation name, Connecticut Tax Registration Number, and income-year beginning and ending dates.
- Net income from Form CT-1120, Schedule A, Line 1, and income amounts separated by broadcasting, production services, and other sources.
- Broadcasting receipts, including advertising revenue, affiliate fees, and subscriber fees.
- Audience or subscriber information used to determine the Connecticut share of broadcasting receipts. The instructions allow taxpayer books and records or applicable-year published rating statistics for the specified calculations.
- Production-service receipts for events occurring in Connecticut and for events occurring both within and outside Connecticut.
- The apportionment fraction from Form CT-1120A, Schedule Q, or another applicable apportionment form if completing Schedule 3, Column C.
Combined-return filers also use Form CT-1120CU-NI to report the Schedule 3 result.
How to file
Complete the form in blue or black ink. Enter the corporation’s identifying information and income-year dates.
- Broadcasters: Complete Schedule 1. Divide total Connecticut receipts on Line 4, Column A, by total everywhere receipts on Line 4, Column B. Carry the fraction to six places.
- Production entities: Complete Schedule 2. Divide Connecticut receipts on Line 1, Column A, by everywhere receipts on Line 1, Column B. Carry the fraction to six places.
- Schedule 3: Complete this schedule if taxable net income is not derived entirely from either broadcasting or production services. Apply the appropriate apportionment fraction to each income category.
Attach Form CT-1120A-BPE to Form CT-1120 when required. Combined-return filers should complete Schedule 3, Columns A and B, leave Column C blank, and transfer the total of Line 5, Columns A and B, to the appropriate column on Form CT-1120CU-NI, Part III, Line 6.
The supplied text does not give a mailing address or e-file directions.
Common mistakes
- Using the wrong ink: The form requires blue or black ink only.
- Not carrying fractions far enough: Carry apportionment fractions to six places.
- Completing Schedule 3, Column C, for a combined-return filer: Form CT-1120CU filers must leave Column C blank.
- Entering amounts on the wrong CT-1120 lines after completing Schedule 3: Schedule 3, Line 6 directs you to enter Connecticut net income on Form CT-1120, Schedule A, Line 3, and make no entries on Schedule A, Lines 1 and 2.
- Changing audience or subscriber measurement methods inconsistently: Where the instructions allow books and records or published rating statistics, the method must be used consistently from year to year and fairly represent Connecticut activity.
Questions people ask
What receipts go into the production-entity fraction?
Schedule 2, Column A includes gross receipts from video or audio programming production services relating to events occurring in Connecticut. Column B includes those receipts for events occurring both within and outside Connecticut.
How does an over-the-air broadcaster determine Connecticut receipts?
The specified receipts are attributed to Connecticut using the ratio of the network’s or station’s Connecticut audience to its total audience inside and outside the United States.
When do I complete Schedule 3?
Complete Schedule 3 if taxable net income is not derived entirely from either broadcasting video or audio programming or production services. Broadcasters and production entities filing as part of Form CT-1120CU should complete Columns A and B and leave Column C blank.
Does a cable network include income from related activities?
Yes. The instructions include income related to or arising out of video or audio programming, such as entertainment, publishing, electronic commerce, and licensing intellectual property created through those activities.