CT-1120AT: Apprenticeship Training Tax Credit (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
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 certified by the Connecticut Department of Labor and the type of apprenticeship.
Who files this form
Use the 2025 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 claim.
- 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 your entity name, Connecticut Tax Registration Number, and income year beginning and ending dates.
How to file
- Complete the 2025 form in blue or black ink. Enter your entity name, Connecticut Tax Registration Number, and income year dates.
- On Line 1, enter the credit amount listed in your DOL tax credit certification letter. Select 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 form does not provide mailing or e-filing directions.
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 the certification letter: It must accompany Form CT-1120AT.
- Applying a non-manufacturing credit against Pass-Through Entity Tax: Only credits earned for manufacturing trades may be applied against that tax.
- Using staples or the wrong ink: Do not use staples. Complete the form in blue or black ink only.
Questions people ask
Where do I find the amount of credit to claim?
Use the amount listed in the tax credit certification letter issued by DOL. Enter it on Line 1.
Can I claim the credit before receiving my DOL certification letter?
No. The credit may not be claimed until DOL issues a letter stating the available credit amount. You must also attach that letter to the form.
Which apprenticeship credits can be used against Pass-Through Entity Tax?
Only Apprenticeship Training tax credits earned for manufacturing trades may be applied against Pass-Through Entity Tax.
Where can I get more information?
See the Guide to Connecticut Business Tax Credits at portal.ct.gov/DRS. You can also contact DOL's Office of Apprenticeship Training at 860-263-6085 or at 200 Folly Brook Boulevard, Wethersfield, CT 06109.