CT-1120AT: Apprenticeship Training Tax Credit (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Form CT-1120AT is used to claim Connecticut’s Apprenticeship Training Tax Credit against the Corporation Business Tax or Pass-Through Entity Tax. It reports the credit amount shown on the Connecticut Department of Labor’s certification letter and the type of apprenticeship.
Who files this form
Use the 2024 Form CT-1120AT to claim the Apprenticeship Training tax credit against Connecticut Corporation Business Tax or Pass-Through Entity Tax.
You may not claim the credit until the Connecticut Department of Labor (DOL) issues a tax credit certification letter stating the available credit amount.
Only credits earned for manufacturing trades may be applied against the Pass-Through Entity Tax.
What you'll need
- DOL tax credit certification letter: You must attach this letter to Form CT-1120AT. It provides the credit amount to enter on line 1.
- Form CT-1120K, Business Tax Credit Summary: Attach Form CT-1120AT to this form if applying the credit against Corporation Business Tax.
- Form CT-PET, Connecticut Pass-Through Entity Tax Return: Attach Form CT-1120AT to this return if applying the credit against Pass-Through Entity Tax.
You will also need the entity name, Connecticut Tax Registration Number, and income-year beginning and ending dates.
How to file
- Complete the 2024 form in blue or black ink. Enter the entity name, Connecticut Tax Registration Number, and income-year dates.
- Enter the credit amount from the DOL certification letter on line 1. Check the apprenticeship type: manufacturing, plastic, or construction trades.
- Enter the same amount on Form CT-1120K, Part I-B, Column A, or Form CT-PET, Part 1, Schedule A, line 3, as applicable.
- Attach the DOL certification letter to Form CT-1120AT.
- Attach Form CT-1120AT to Form CT-1120K for Corporation Business Tax or to Form CT-PET for Pass-Through Entity Tax. Do not use staples.
The supplied form does not provide mailing or e-filing instructions.
Common mistakes
- Using the wrong year's form: Each form is year specific. Use the correct year's form.
- Claiming the credit before DOL certification: Wait until DOL issues the tax credit certification letter.
- Leaving out required attachments: Include the DOL letter with Form CT-1120AT, and attach Form CT-1120AT to the applicable Form CT-1120K or Form CT-PET.
- Applying non-manufacturing credits against Pass-Through Entity Tax: Only manufacturing-trades credits may be used against that tax.
- Using other ink colors or staples: Complete the form in blue or black ink only, and do not use staples.
Questions people ask
Where do I find the credit amount to claim?
Use the amount listed in the tax credit certification letter issued by DOL. Enter it on line 1 of Form CT-1120AT.
Which apprenticeship types are listed on the form?
The form lists manufacturing trades, plastic trades, and construction trades.
Can I use the credit against Pass-Through Entity Tax?
Yes, but only Apprenticeship Training tax credits earned for manufacturing trades may be applied against that tax.
Where can I get more information?
See the Guide to Connecticut Business Tax Credits at portal.ct.gov/DRS. You can also contact the Connecticut Department of Labor, Office of Apprenticeship Training, at 860-263-6085 or 200 Folly Brook Boulevard, Wethersfield, CT 06109.