CT-1120CU-MI: Combined Group Member Information (Revision 2024-12)
Connecticut · Connecticut DRS · Used for tax years 2024
Form CT-1120CU-MI provides information about taxable and nontaxable members of a Connecticut combined unitary corporation business tax return. It reports member identification, tax status, payments, mergers, members that left the group, and excluded members.
Who files this form
Complete and attach Form CT-1120CU-MI as part of Form CT-1120CU, Combined Unitary Corporation Business Tax Return.
Report each taxable and nontaxable member included in the combined unitary return:
- A taxable member is subject to Connecticut Corporation Business Tax and has nexus in Connecticut.
- A nontaxable member is not subject to that tax and does not have nexus in Connecticut.
Companies exempt from Corporation Business Tax are not included in the combined unitary return.
What you'll need
Have the following information ready:
- The designated taxable member’s Connecticut Tax Registration Number.
- Each member’s assigned member number, corporation name, Connecticut Tax Registration Number if applicable, FEIN, and NAICS code for its principal business activity.
- Each member’s tax status, whether it is new to the group, and whether any of its business is reported separately or in another combined group.
- Extension payments made on Form CT-1120 EXT, estimated payments made on Forms CT-1120 ESA, ESB, ESC, or ESD, and prior-year overpayments credited to the current period.
- For mergers: corporation names, FEINs, prior member numbers, and merger dates.
- For members that left: names, FEINs, departure dates, and reasons for leaving the group.
- For excluded commonly owned domestic companies: names, FEINs, and reasons for exclusion.
How to file
Complete Form CT-1120CU-MI and attach it to Form CT-1120CU.
- Part I: Use a separate column for each taxable and nontaxable member included in the return.
- Part II: Report mergers involving members of the previously filed combined return, as described in the instructions.
- Part III: Report members that left the group, other than through a merger reported in Part II.
- Part IV: List commonly owned domestic companies excluded from this return and explain why they are excluded.
If filing a paper Form CT-1120CU, the member numbers on Page 2 must match those assigned on Form CT-1120CU-MI. The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Changing member numbers: Assign whole numbers beginning with 1. Each unique number stays with that member throughout the combined unitary series of returns.
- Using inconsistent numbers on a paper return: Member numbers on Page 2 of Form CT-1120CU must match Form CT-1120CU-MI.
- Including too much of a member’s business: If only part of its operations belongs in this return, include only the income, capital, and apportionment factors related to that portion in the group’s tax calculation.
- Reporting a merger again as a departure: Part III excludes mergers with another combined group member already reported in Part II.
Questions people ask
What if a member does not have a FEIN?
Enter NoFederalID on Line 3 for that member.
What if a nontaxable member has no Connecticut Tax Registration Number?
Leave Line 2 blank for that member.
How do I identify a new member?
Check Yes on Line 6 if the member was not included in the group’s previously filed combined unitary return. Otherwise, check No.
How are members protected by Public Law 86-272 treated?
They are treated as nontaxable members for net income base purposes, but as taxable members for all other purposes. Check Yes on Line 9 when the taxable member conducts business in Connecticut but is protected from net income taxation by that law.
Which excluded companies belong in Part IV?
List domestic U.S. companies that share common ownership with the combined group but are not included in this Form CT-1120CU. Explain why each is excluded.