Instructions for Form CT-1065/CT-1120SI — Connecticut Composite Income Tax Return

Department of Revenue Services
State of Connecticut
(Rev. 12/25)
2025Form CT-1065/CT-1120SI
Connecticut Composite Income Tax
Return Instructions
Order in Which to Complete Schedules
Complete the schedules for Form CT-1065/CT-1120SI, Connecticut Composite Income Tax Return, in the following order:

• Pass-Through Entity (PE) Information;
• Part 1, Schedule C - Federal Schedule K Information;
• Part 1, Schedule D - Connecticut-Sourced Income From Subsidiary PE(s) (if applicable);
• Part 2 - Allocation and Apportionment of Income (if applicable);
• Part 3 - Place(s) of Business (if applicable);
• Part 4 - Member Information;
• Part 5 - Member's Share of Connecticut Modifications;
• Part 6 - Connecticut-Sourced Portion of Items From Federal Schedule K-1 of Form 1065 or Form 1120S;
• Part 7 - Connecticut Income Tax Credit Summary;
• Part 8 - Allocation of PE Tax Credit;
• Part 1, Schedule B - PE Member Composite Return;

• Schedule CT K-1, Member Share of Certain Connecticut Items; and

• Part 1, Schedule A - Computation of Amount Due.

Pass-Through Entity Information
Enter the PE's name, address, Federal Identification Number (FEIN), and Connecticut Tax Registration Number.
Type of PE: Check the box to indicate type of PE: General partnership (GP), S corporation, Limited liability partnership (LLP), Limited partnership (LP), or Partnership (including LLC treated as a partnership).
Item A: Check the appropriate box(es) for an amended return, final return, or short period return. If this is a short period return, attach a statement with a detailed explanation.
Item B: If this is an amended return, enter the reason for filing. If due to adjustments made by the Internal Revenue Service (IRS) or an amended federal return, enter the date the IRS made its final determination. Attach a copy of your federal amended return or the IRS determination.
Item C: Enter the total number of resident noncorporate members as of the close of the PE's taxable year. Enter the total number of nonresident noncorporate members as of the close of the PE's taxable year. Include PEs and part-year noncorporate members as nonresidents.
Item D: Enter the Business Code Number as reported on federal Form 1065 or the Business Activity Code Number on federal Form 1120S.
Item E: Enter the date the PE first began business and the date the PE first began business in Connecticut.
Item F: Indicate whether the PE owns, directly or indirectly, an interest in Connecticut real property.
Additionally, if the answer to Item G or Item H is Yes, attach a statement listing all Connecticut real properties owned, including addresses.
Item G: Indicate if a controlling interest in the PE was transferred. If the answer is Yes and the PE owned, directly or indirectly, Connecticut real property, the transferor(s) is liable for the controlling interest transfer tax. Enter the name and Social Security Number (SSN) or FEIN of the transferor(s), the name of the transferee, and the date of transfer.
Item H: Indicate if the PE transferred a controlling interest.
If the answer is Yes, the PE is liable for the controlling interest transfer tax. Enter the name of the entity in which a controlling interest was transferred and its FEIN, the name of the transferee, and the date of transfer.
Pass-Through Entity Tax Election
Check the Pass-Through Entity Tax box if you have filed 2025 Form CT-PET, Connecticut Pass‑Through Entity Tax Return.
Rounding Off to Whole Dollars
You must round off cents to the nearest whole dollar on your return and schedules. If you do not round, DRS will disregard the cents.
Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total.
Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on the line.
Part 1, Schedule A - PE Computation of
Composite Tax Due
Do not complete Part 1, Schedule A and Schedule B , for members who are:

• Resident noncorporate members; or
• Corporate members.

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 2 of 14 All other members, including members that are PEs, must be included in Part 1, Schedule A and Schedule B . If a subsidiary PE is not making complete Connecticut income tax payments on behalf of a parent PE because one or more members of the parent PE are corporate members or resident noncorporate members, the subsidiary PE must prepare a statement listing each of the parent PE's corporate and resident noncorporate members. The statement must include each member's name, SSN or FEIN, ownership percentage, and share of income.
The subsidiary PEs filing Form CT-1065/CT-1120SI electronically should retain a copy of the completed statement for three years from the date of filing. The statement must be provided to DRS upon request. PEs filing an amended return or that were granted a waiver from electronically filing, must attach the statement to their paper return.
Line 1: Total Connecticut-sourced income included in composite return Enter the amount from Part 1, Schedule B , Line 10, Column C.
Line 2
Multiply Line 1 by 6.99%. The amount computed should equal the amount entered on Part 1, Schedule B, Line 11, Column D. If line 1 is zero or less, enter zero ("0").
Line 3: Members' credit
Enter the amount from Part 1, Schedule B , Line 12, Column E.
Line 4: Tax liability
Subtract Line 3 from Line 2 and enter the result. The amount computed should equal the amount entered on Part 1, Schedule B, Line 13, Column F. If zero or less, enter zero ("0").
Line 5a: Payment made with Form CT-1065/CT-1120SI EXT
If Form CT-1065/CT-1120SI EXT , Application for
Extension of Time to File Connecticut Composite Income
Tax Return, was filed, enter the amount of tax paid with Form CT-1065/CT-1120SI EXT.
Line 5b: Overpayment from Pass-Through Entity Tax
Enter the amount from Form CT-PET, Connecticut Pass‑ Through Entity Tax Return, Part 1, Schedule A, Line 10b.
If the election to file a pass-through entity tax return has not been made and there are 2025 payments for the pass-through entity tax, enter the total amount of payments on this line.
Line 5c: Parent PE only
Enter the amount from Part 1, Schedule D, Line 7, Column C.
Line 5d: PE Credit
Enter the amount from Part 8, Column E, Line 11.
Line 5e: Amended Filers Only
Enter the amounts paid with original return, plus additional tax paid after the original return was filed. Do not include penalty and interest.
Do not enter on Line 5a, 5b, 5c, 5d or 5e any amount of Connecticut income tax withholding reported to the PE by a designated withholding agent from:

• Form CT-592, Athlete or Entertainer Withholding Tax Statement, Part 5, Line 2; or
• Federal Form 1099-MISC, Miscellaneous Income, Box 16.

Athlete and entertainer withholding tax cannot be applied to the Connecticut composite income tax return on Form CT-1065/CT-1120SI. Performing entities receiving federal Form 1099-MISC must determine how much of the aggregate income and Connecticut income tax withholding reported on federal Form 1099-MISC is attributable to each member or participant and prepare Form CT-592 for each member or participant accordingly. The individual receiving Form CT-592 must report the income and claim the withholding as it appears on Form CT-592 on his or her Connecticut income tax return. See Policy Statement 2018(1) , Income Tax Withholding for Athletes or Entertainers .
Line 5
Add Lines 5a, 5b, 5c, 5d and Line 5e and enter the total.
Line 6a: Amended Filers Only
Enter overpayment, if any, as shown on original return or previously adjusted. All others, enter zero ("0").
Line 6b:
Subtract Line 6a from Line 5.
Line 6: Balance of tax due/(overpaid)
Subtract Line 6b from Line 4.
Line 7a: Late payment or late filing penalty
The penalty for late payment of the tax due is 10% of the amount due. In the event that no tax is due, the Commissioner of Revenue Services may impose a $50 penalty for the late filing of any return or report required by law to be filed.
However, if a request for extension of time to file a tax return has been granted, no late payment penalty will be imposed if:

• The amount of tax shown to be due on the return, minus the amount of tax paid on or before the due date of the return, equals an amount not greater than 10% of the amount of the tax shown to be due on the return; and
• The balance due is remitted with the return on or before the extended due date of the return.

Line 7b: Late payment interest
If the tax is not paid by the due date, interest is charged at the rate of 1% per month or fraction of a month from the due date until the tax is paid in full.

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 3 of 14
Line 7: Total penalty and interest
Enter the total of Lines 7a and 7b.
Line 8: Amount to be Refunded to PE
Enter the amount of overpayment to be refunded.
Lines 8a through 8c:
Get the refund faster by choosing direct deposit. Complete Lines 8a, 8b, and 8c to have the refund directly deposited into a checking or savings account.
Routing Number
Name of Depositor
Street Address
City, State, Zip Code
Pay to the
No. 101
Name of your Bank
Street Address
City, State, Zip Code
092125789 091 025 025413 0101
$
Date
Account Number
 
Enter the nine-digit bank routing number and the bank account number in Lines 8b and 8c. The bank routing number is normally the first nine-digit number printed on the check or savings withdrawal slip. The bank account number generally follows the bank routing number. Do not include the check number as part of the account number.
Bank account numbers can be up to 17 characters.
If any of the bank information supplied for direct deposit does not match, or the applicable bank account is closed prior to the deposit of the refund, a refund check will automatically be mailed.
Line 8d:
When the taxpayer requests the direct deposit of a refund into a bank account, federal banking rules require DRS to ask whether it is a foreign bank account. If the refund is to be deposited into a bank outside of the United States, DRS will mail the refund.
Income Tax Refund: A member's Connecticut income tax overpayment will be refunded only to the PE.
Line 9: Total amount due
Add Line 6 and Line 7. If the result is zero or less, leave this line blank.
Part 1, Schedule B - PE Member Composite Return Do not complete Part 1, Schedule A and Schedule B , for members who are:

• Resident noncorporate members; or
• Corporate members.

All other members, including members that are PEs, must be included in Part 1, Schedule A and Schedule B . If the PE filing the return has a member that is a PE (parent PE) which in turn has exempt members, such as corporate members or resident noncorporate members, and is not making Connecticut income tax payments on all of the parent PE's members' share of total Connecticut-sourced income, then the PE filing the return must complete a statement listing each member's name, SSN or FEIN, ownership percentage, and share of income. The PE filing Form CT-1065/CT-1120SI electronically should retain a copy of the completed statement for three years from the date of filing. The statement must be provided to DRS upon request. PEs filing an amended return or that were granted a waiver from electronically filing, should attach the statement to their paper return. If there are more than eight members entered in Part 1, Schedule B , use Form CT-1065/CT-1120SI Supplemental Attachment and enter the subtotal on Line 9, Columns C through F.
Column A: Member Number
Enter the assigned member number of each nonresident noncorporate member or PE in Part 4.
Column B: Identification Number
Enter the FEIN or SSN of members who are nonresident noncorporate members or PEs.
Column C: Connecticut-Sourced Income
Enter the member's Connecticut-sourced income. This amount is the total of the amounts entered for the member on Form CT-1065/CT-1120SI, Part 6, Lines 1 through 13.
Federal rules apply for restrictions in netting only similar characters of income. If a member's Connecticut-sourced income is less than $1,000, enter "0" for the member. Enter the total for all members on Line 10, Column C, and Part 1, Schedule A, Line 1.
Column D
Multiply Column C by 6.99% and enter the total for all members on Line 11, Column D.
Column E: Members' Credit
Enter the member's amount of credit allowed on the member's behalf. This amount is entered for the member on Schedule CT K-1, Part 5, Line 9, Column C. Enter the total for all members on Line 12, Column E.
Column F: CT Income Tax Liability
Subtract Column E from Column D and enter the amount for each member. This amount cannot be less than zero.
Enter the total for all members on Line 13, Column F.
Column G: PET Credit
Enter the lesser of the member's CT Income Tax Liability on Part 1, Schedule B, Column F or the PET credit from Part 8, Column D.

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 4 of 14 Part 1, Schedule C - Federal Schedule K Information All PEs must complete this schedule.
Refer to Schedule K of federal Form 1065 or federal Form 1120S for the amounts to enter on Line 1 through Line 13.
Column A
Enter the amounts from federal Form 1065, Schedule K, or federal Form 1120S, Schedule K.
Column B
If you are a parent PE, refer to the federal Schedule K-1 issued to you by a subsidiary PE or PEs. Enter in Column B the portion of Column A attributable to the subsidiary PE or PEs. If none of the income (loss) in Column A is from a subsidiary PE or PEs, enter "0." If reporting amounts from more than one subsidiary PE, complete a statement indicating the income or loss from each PE and enter the sum.
The PE filing Form CT-1065/CT-1120SI electronically should retain a copy of the completed statement for three years from the date of filing. The statement must be provided to DRS upon request. PEs filing an amended return or that were granted a waiver from electronically filing, should attach the statement to their paper return.
Column C
Subtract the amount in Column B from the amount in Column A. If the amount in Column B is a loss, add the amount in Column B to the amount in Column A.
If the PE carries on business in Connecticut only, the amounts in Column C represent Connecticut-sourced income (loss) and must be used in Part 6 to determine each member's Connecticut-sourced income (loss).
If the PE carries on business both within and outside Connecticut and it maintains books and records that satisfactorily disclose the portion of income, gain, loss, or deduction derived from or connected with Connecticut sources, those amounts, as disclosed in the books and records, must be used in Part 6 to determine each member's Connecticut-sourced income (loss).
If the PE carries on business both within and outside Connecticut and it does not maintain books and records that satisfactorily disclose the portion of income, gain, loss, or deduction derived from or connected with Connecticut sources, the amounts in Column C are multiplied by the apportionment fraction computed in Part 2. The apportioned amounts are used in Part 6 to determine each member's Connecticut-sourced income (loss).
Line 1: Ordinary business income (loss)
Column A - Enter the amount of ordinary business income or loss derived from the PE's trade or business activities.
This is the amount reported on federal Form 1065 or federal Form 1120S, Schedule K, Line 1.
Column B - Enter the portion of the Column A amount that is from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Line 2: Net rental real estate income (loss)
Column A - Enter the net income or loss from rental real estate activities from federal Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation.
This is the amount reported on federal Form 1065 or federal Form 1120S, or Schedule K, Line 2.
Complete a statement indicating the kind and location of each property reported on Form 8825.
The PE filing Form CT-1065/CT-1120SI electronically should retain a copy of the completed statement for three years from the date of filing. The statement must be provided to DRS upon request. PEs filing an amended return or that were granted a waiver from electronically filing, should attach the statement to their paper return.
Column B - Enter the portion of the Column A amount from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Line 3: Other net rental income (loss)
Column A - Enter the net income or loss from rental activities other than those reported on federal Form 8825.
This is the amount reported on federal Form 1065 or federal Form 1120S, Schedule K, Line 3. Complete a statement indicating the exact location of each rental activity.
The PE filing Form CT-1065/CT-1120SI electronically should retain a copy of the completed statement for three years from the date of filing. The statement must be provided to DRS upon request. PEs filing an amended return or that were granted a waiver from electronically filing, should attach the statement to their paper return.
Column B - Enter the portion of the Column A amount from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Line 4: Guaranteed payments
Column A - Enter the amount of guaranteed payments reported on federal Form 1065, Schedule K, Line 4.
Column B - Enter the portion of the Column A amount from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 5 of 14 from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Line 5: Interest income
Column A - Enter the amount of taxable interest income reported on federal Form 1065, Schedule K, Line 5, or federal Form 1120S, Schedule K, Line 4.
Column B - Enter the portion of the Column A amount from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Line 6a: Ordinary dividends
Column A - Enter the amount of taxable ordinary dividends reported on federal Form 1065, Schedule K, Line 6a, or federal Form 1120S, Schedule K, Line 5a.
Column B - Enter the portion of the Column A amount from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Line 7: Royalties
Column A - Enter the amount of royalty income reported on federal Form 1065, Schedule K, Line 7, or federal Form 1120S, Schedule K, Line 6.
Column B - Enter the portion of the Column A amount from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Line 8: Net short-term capital gain (loss)
Column A - Enter the amount of short-term capital gain or loss reported on federal Form 1065, Schedule K, Line 8, or federal Form 1120S, Schedule K, Line 7.
Column B - Enter the portion of the Column A amount from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Line 9a: Net long-term capital gain (loss)
Column A - Enter the amount of long-term capital gain or loss reported on federal Form 1065, Schedule K, Line 9a, or federal Form 1120S, Schedule K, Line 8a.
Column B - Enter the portion of the Column A amount from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Line 10: Net section 1231 gain (loss)
Column A - Enter the amount of net section 1231 gain or loss reported on federal Form 1065, Schedule K, Line 10, or federal Form 1120S, Schedule K, Line 9.
Column B - Enter the portion of the Column A amount from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Line 11: Other income (loss)
Column A - Enter the amount of other income or loss (not included on Lines 1 through 10 above) reported on federal Form 1065, Schedule K, Line 11, or federal Form 1120S, Schedule K, Line 10. Complete a statement that separately identifies the type and amount of income or loss.
The PE filing Form CT-1065/CT-1120SI electronically should retain a copy of the completed statement for three years from the date of filing. The statement must be provided to DRS upon request. PEs filing an amended return or that were granted a waiver from electronically filing, should attach the statement to their paper return.
Column B - Enter the portion of the Column A amount from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Line 12: Section 179 deduction
Column A - Enter the amount of section 179 deduction reported on federal Form 1065, Schedule K, Line 12, or federal Form 1120S, Schedule K, Line 11.
Column B - Enter the portion of the Column A amount from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Line 13: Other deductions
Deductions that are deemed to be itemized deductions or are subject to limitations at the member level for federal income tax purposes should not be included as part of other deductions in determining Connecticut source income.
Column A - Enter the other deductions reported on federal Form 1065, Schedule K, Line 13, or federal Form 1120S, Schedule K, Line 12. Complete a statement that separately identifies the type and amount of each deduction.
The PE filing Form CT-1065/CT-1120SI electronically should retain a copy of the completed statement for three years from the date of filing. The statement must be provided to DRS upon request. PEs filing an amended return or that were granted a waiver from electronically filing, should

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 6 of 14 attach the statement to their paper return.
Column B - Enter the portion of the Column A amount from a subsidiary PE(s).
Column C - Subtract the amount reported in Column B from the amount reported in Column A. If Column B is "0," enter the amount from Column A.
Part 1, Schedule D - Connecticut-Sourced Income
From Subsidiary PE(s)
Only parent PEs must complete this schedule.
Refer to the federal Schedule K-1, Shareholder's Share of Income, Deductions, Credits, etc., issued to you by the subsidiary PE for the amount to enter in Column A of this schedule.
Refer to the Schedule CT K-1, Member' s Share of Certain Connecticut Items, issued to you by the subsidiary PE for the amounts to enter in Columns B, C, and D of this schedule.
The amounts reported in Column B are subject to the passive activity limitations, at-risk limitations, and federal capital loss limitations.
If there are more than five PEs entered in Part 1, Schedule D, use Form CT-1065/CT-1120SI Supplemental Attachment and enter the subtotal(s) on Line 6, Columns A, B, C, and D.
Name of Subsidiary PE
Enter the name and the FEIN of the subsidiary PE.
Column A: Amount Reported on Federal K-1
Refer to the federal Schedule K-1 issued to you by the subsidiary PE and enter the sum of the amounts reported on the schedule and included in Part 1, Schedule C, Column B, for this PE.
Column B: Amount From Connecticut Sources
Refer to Part 2 of the Schedule CT K-1 issued to you by the subsidiary PE and enter the Connecticut-sourced income from the subsidiary PE. Take into account passive activity limitations, at-risk limitations, and federal capital loss limitations. The amount reported in this column represents Connecticut-sourced income.
Connecticut-sourced income should not be apportioned using the Form CT-1065/CT-1120SI, Part 2, Allocation and Apportionment of Income. It should be included to complete Part 6 to determine each member's Connecticutsourced income (loss).
Column C: PE Income Tax Liability
Refer to Part 3 of the Schedule CT K-1 issued to you by the subsidiary PE and enter the Connecticut tax liability as reported by the subsidiary PE on Schedule CT K-1, Part 3, Line 1.
Add Lines 1 through 6 and enter the total on Line 7, Column C, and on Part 1, Schedule A, Line 5c.
Column D: PE Tax Credit
Refer to Part 4 of the Schedule CT K-1 issued to you by the subsidiary PE and enter the Connecticut PE credit as reported by the subsidiary PE on Schedule CT K-1, Part 4, Line 1. Add Lines 1 through 6 and enter the total on Line 7, Column D.

# Part 2 - Allocation and Apportionment of Income

Effective for taxable years beginning on or after January 1, 2017, a business, trade, profession, or occupation carried on in Connecticut and outside of Connecticut must apportion its income using a single factor gross income percentage.
Businesses must source receipts from the sales of services and intangible property on a market basis. Receipts from the rental, lease, or license of tangible personal property are sourced according to the location of the property. Receipts from the sale of tangible personal property continue to be sourced based upon the location of the purchaser. See Special Notice 2017(1) , Legislative Changes Regarding Single‑Sales Factor Apportionment and Market‑Based Sourcing.
Complete only if all of the following apply:

• There are one or more nonresident noncorporate members or one or more members that are PEs;
• The PE carries on business both within and outside Connecticut; and
• The PE does not maintain books and records that satisfactorily disclose the portion of income, gain, loss, or deduction derived from or connected with Connecticut sources.

The apportionment fraction calculated on Line 8 is used to complete Part 6.
If the PE maintains books and records that satisfactorily disclose the portion of income, gain, loss, or deduction derived from or connected with Connecticut sources then those amounts must be used to complete Part 6.
Do not include in Part 2 any factors that are associated with the rental of real property or gain or loss from the sale, exchange, or other disposition of real property under Conn.
Agencies Regs. § 12-711(b)-8. Any such income, gain, loss, and deduction derived from or connected with Connecticut sources must be used to complete Part 6. If receipts from the sale of tangible personal property are excluded from the sales factor, the net gain (or loss) from such sale should be allocated to the state where the property is located and is not subject to apportionment. The apportionment fraction is calculated using only those factors directly related to the PE filing the return. Factors from subsidiary PEs should not be included.

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 7 of 14 Part 2 must be completed even if an approved alternative apportionment method under Conn. Agencies Regs.
§§ 12-711(b)-15 and 12-712(d)-1 is used. Complete a detailed explanation of the approved alternative apportionment method used to determine the Connecticut income.
The PE filing Form CT-1065/CT-1120SI electronically should retain a copy of the completed and detailed explanation for three years from the date of filing. The explanation must be provided to DRS upon request. PEs filing an amended return or that were granted a waiver from electronically filing, should attach the explanation to their paper return.
Line 1 - Gross Receipts From the Sale or Disposition of
Tangible Personal Property Held for Sale in the Ordinary
Course of Trade or Business
Enter in Column A the gross receipts from sales of tangible personal property delivered or shipped to a purchaser within Connecticut regardless of F.O.B. point or other conditions of sale.
Enter in Column B the total gross receipts from sales of tangible personal property in and outside of Connecticut.
Line 2 - Gross Receipts From Services
Enter in Column A gross receipts from services where the market for the services is within Connecticut. The market for the services is within Connecticut if and to the extent the service is used within Connecticut.
Enter in Column B gross receipts from services in and outside of Connecticut.
Line 3 - Gross Receipts From the Rental, Lease or
License of Tangible Personal Property
Enter in column A the gross receipts from the rental, lease or license of tangible personal property located within Connecticut.
Enter in Column B the total gross receipts from the rental, lease or license of tangible personal property in and outside of Connecticut.
Line 4 - Gross Receipts From the Rental, Lease or
License of Intangible Property
Enter in Column A the gross receipts from the rental, lease or license of intangible property if and to the extent the property is used within Connecticut. Intangible property utilized in marketing a good or service is used in Connecticut if that good or service is purchased by a consumer within Connecticut.
Enter in Column B the total gross receipts from the rental, lease or license of intangible property in and outside of Connecticut.
Line 5 - Gross Receipts From the Sale or Disposition of
Intangible Property Held for Sale in the Ordinary Course of Trade or Business Enter in Column A gross receipts from the sale or other disposition of intangible property located, managed or controlled within Connecticut held for sale to customers in the ordinary course of business. Do not include receipts from property not held for sale in the ordinary course of business.
Enter in Column B the total gross receipts from the sale or other disposition of intangible property in and outside of Connecticut.
Line 6 - Other Receipts
Enter in Column A the total gross receipts earned in Connecticut that are not otherwise reported in Line 1 through Line 5.
Do not, however, include:

• Receipts from the sale or disposition of tangible personal property or intangible property if the property is not held for sale in the ordinary course of business; or
• Receipts from the sale, rental, lease or license of real property.

Enter in Column B the total gross receipts earned in and outside of Connecticut that are not otherwise reported in Line 1 through Line 5.
Line 7 - Total
Add Lines 1 through 6 in Column A and Column B.
Line 8 - Apportionment fraction
Divide Line 7, Column A, by Line 7, Column B, and carry to six places.
Part 3 - Place(s) of Business
Complete Part 3 only if the PE carries on business both within and outside Connecticut. List the exact location of each place where the PE carries on business. Briefly describe each place, such as sales office, agency, or factory, and indicate whether the location is rented by the PE or owned by the PE. Briefly describe the activity at the location shown such as storage, administration, manufacturing, etc.

# Part 4 - Member Information

Complete Part 4 for all members.
Assign each member a number and a member type code and list in sequential order. Each member must be assigned the same "Member #" for Part 1, Schedule B, and Parts 4 through 8. Assign numbers to each member in the following order:

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 8 of 14
Member
Type Code

1. Nonresident or part-year resident individual NI
2. Nonresident or part-year resident trust NT
3. Nonresident estate NE
4. Pass-through entity PE
5. Resident individual RI
6. Resident trust RT
7. Resident estate RE
8. Corporate member CM

Use corporate member code for each member which is a: C corporation for federal income tax purposes, LLC which has elected to be taxed as a C corporation for federal income tax purposes, real estate investment trust, real estate mortgage investment conduit, regulated investment company, individual retirement account described in 26 U.S.C. § 408(a), trust described in 26 U.S.C. § 401(a), or organization exempt from federal income tax (including organizations described in 26 U.S.C. § 501(c) or (d).
Enter each member's name and address, Member Type Code, FEIN or SSN (whichever is applicable), and percentages of distributive share of Connecticut source income or loss, and capital ownership. Enter as a decimal and carry to six places.
The sum of the percentages of all members must equal 100% (1.000000).
The PE must use the same member number assigned to a member in Part 4 when providing information for that member in other Parts of Form CT-1065/CT-1120SI. The residency status of the member will determine which Part(s) of Form CT-1065/CT-1120SI must be completed for that member.
Example 1: Mary Smith is a resident individual and is identified as Member #15 in Part 4. Mary must also be identified as Member #15 in Part 5. However, because Mary is a resident individual, there is no entry in Part 1 and Part 6 for Member #15.
Example 2: X Inc. is a corporate member and is identified as Member #49 in Part 4. Because X Inc. is a C corporation, there is no entry in Part 1, Part 5, Part 6, and Part 8 for Member #49.
If there are more than four members, use Form
CT-1065/CT-1120SI Supplemental Attachment.
Part 5 - Member's Share of Connecticut Modifications Complete Part 5 for all noncorporate members or PEs. Assign each member the same number for Part 1, Schedule B, and Parts 4 through 8.
Enter each member's share of Lines 1 through 13.
If there are more than three members, use Form CT-1065/ CT-1120SI Supplemental Attachment. Regardless of whether Form CT-1065/CT-1120SI Supplemental Attachment is used, add and enter the totals for all members on Form CT-1065/CT-1120SI, Part 5, Totals for All Members column.

Additions
Enter the am ount of each member's share as a positive number.
Line 1: Interest on state and local government obligations other than Connecticut Enter the amount of each member's share of interest income derived from state and municipal government obligations, other than obligations of the State of Connecticut or its municipalities, which interest income is not taxed for federal income tax purposes. Do not enter interest income derived from government obligations of Puerto Rico, Guam, American Samoa, or U.S. Virgin Islands.
Line 2: Mutual fund exempt-interest dividends from non-
Connecticut state or municipal government obligations
Enter the amount of each member's share of exemptinterest dividends received from a mutual fund derived from state and municipal government obligations other than obligations of the State of Connecticut or its municipalities.
If the exempt-interest dividends are derived from obligations of Connecticut and other states, enter only the percentage derived from non-Connecticut obligations. Do not enter exempt-interest dividends derived from government obligations of Puerto Rico, Guam, American Samoa, or U.S.
Virgin Islands.
Example: A fund invests in obligations of many states, including Connecticut. Assuming that 20% of the distribution is from Connecticut obligations, the remaining 80% is added back on this line.
Line 3: Certain federal deductions relating to income exempt from Connecticut income tax Enter the amount of each member's share of the amount deducted for federal income tax purposes for:

• Interest expense on loans used to buy bonds and securities whose interest is exempt from Connecticut income tax;
• Expenses related to income exempt from Connecticut income tax; and
• Amortizable bond premium on any bond, the interest from which is exempt from Connecticut income tax.

Line 4: Section 168(k) federal bonus depreciation allowed for property placed in service during this year Enter 100% of the amount of Section 168(k) bonus depreciation allowed for property placed in service during this taxable year for federal purposes.
Line 5: 80% of Section 179 federal deduction
Enter 80% of the amount of Section 179 deduction allowed for federal purposes.

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 9 of 14
Line 6: Other
Use Line 6 to report the amount of each member's share of additions to inco me not listed on Lines 1 through 5. For example, include the amount of each member's share of:

• Any loss recognized on the sale or exchange of bonds or other obligations of the State of Connecticut or its municipalities;
• The PE's share of any positive Connecticut fiduciary adjustment received from a trust or estate of which the PE is a beneficiary;
• Any interest or dividend income on federal obligations or securities exempt from federal income tax and which federal law does not exempt from state income taxes;
• Income taxes imposed under Chapter 229 of the Connecticut General Statutes and paid to Connecticut by the PE with a composite return on behalf of nonresident members to the extent deductible by the nonresident members in determining their federal adjusted gross income;
• To the extent deductible in determining federal adjusted gross income, expenses paid for the production or collection of Connecticut tax-exempt income or paid for the management, conservation, or maintenance of property held for the production of the income;
• Add back, to the extent not properly includible in gross income for federal income tax purposes, any compensation required to be recognized under 26 U.S.C.

§ 457A that is attributable to services performed within Connecticut; and

• Add back the following distributions from an MRA established pursuant to Conn. Gen. Stat. § 32-9zz:
• 100% of any distribution from such MRA not used to purchase machinery or equipment for use in Connecticut or manufacturing facilities, as defined in

Conn. Gen. Stat. § 12-81(72), or for workforce training, development or expansion in Connecticut; and

1. 100% of any return of money remaining in the MRA at the end of the five-year period after such account's creation or organization, including any interest earned.

Subtractions
Enter the amount of each member's share as a positive number.
Line 7: Interest on U.S. government obligations
Enter the amount of each member's share of interest income derived from U.S. government obligations, to the exten t included in federal adjusted gross income, that federal law prohibits states from taxing, for example, all U.S. government bond interest such as Savings Bonds Series EE and Series HH or U.S. Treasury bills and notes.
Do not enter the amount of interest earned on Federal National Mortgage Association (Fannie Mae) bonds, Government National Mortgage Association (Ginnie Mae) bonds, and Federal Home Loan Mortgage Corporation (Freddie Mac) securities. Federal law does not prohibit states from taxing income derived from these obligations and this interest is taxed by Connecticut. See Policy Statement 2005(2) , Connecticut Income Tax on Bonds or Obligations Issued by the United States Government, by State Governments, or Municipalities.
Line 8: Exempt dividends from certain qualifying mutual funds derived from U.S. government obligations Enter the amount of each member's share of exempt dividends received from a qualifying mutual fund and derived from U.S. government obligations. A mutual fund is a qualifying fund if, at the close of each quarter of its taxable year , at least 50% of the value of its assets consists of U.S. government obligations. The percentage of dividends that are exempt dividends should be reported to the PE by the mutual fund.
Do not enter the amount of income derived from Federal National Mortgage Association (Fannie Mae) bonds, Government National Mortgage Association (Ginnie Mae) bonds, and Federal Home Loan Mortgage Corporation (Freddie Mac) securities. Federal law does not prohibit states from taxing income derived from these obligations and this income is taxable for Connecticut income tax purposes.
Example: A qualifying mutual fund pays a dividend of $100.
Of the $100 distribution, 55% is attributable to U.S. Treasury bills and 45% to other investments. The amount reported on Line 8 is $55.
Line 9: Certain expenses related to income exempt from federal income tax but subject to Connecticut tax Enter the amount of each member's share of interest expense on money borrowed to purchase or carry bonds or securities, whose interest income is subject to Connecticut income tax but exempt from federal income tax, provided this interest was a business expense for the federal taxable year and was not deducted in determining the PE's income.
Line 10: 25% of Section 168(k) federal bonus depreciation added back in preceding four years Enter 25% of the Section 168(k) deduction that was added back by the PE in the four preceding taxable years.
Do not apportion using the current year's apportionment fraction. Enter 25% of the Connecticut source portion of the Section 168(k) deduction that was added back by the PE on Form CT-1065/CT-1120SI in the four preceding years.

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 10 of 14 Line 11: 25% of Section 179 federal deduction added back in preceding four years Enter 25% of Section 179 deduction that was added back by the PE in the four preceding years.
Do not apportion using the current year's apportionment fraction. Enter 25% of the Connecticut source portion of the Section 179 deduction that was added back by the PE on Form CT-1065/CT-1120SI in the four preceding years.
Line 12: Ordinary and necessary business expenses for taxpayers licensed under Chapter 420f or 420h that are not claimed for federal income tax purposes.
For entities that are licensed under Chapter 420f or 420h of the Connecticut General Statutes, enter the amount of ordinary and necessary business expenses allowed under IRC § 162 in determining the Connecticut tax liability.
Line 13: Other
Report the amount of each member's share of subtractions not listed on Lines 7 through 12. For example, include the amount of each member's share of:

• Any gain recognized on the sale or exchange of bonds or other obligations issued by the State of Connecticut or its municipalities;
• Interest income from federally taxable Connecticut bonds include any Build America Bond tax credit amount if the Build America Bond, as described in section 1531 of the American Recovery and Reinvestment Act of 2009, was issued by the State of Connecticut or a Connecticut political subdivision, and only to the extent the credit amount is treated as interest includible in gross income for federal income tax purposes.
• The PE's share of any negative Connecticut fiduciary adjustment received from a trust or estate of which the PE is a beneficiary;
• Any refund or credit for the overpayment of income taxes imposed by any state of the United States, a political subdivision of the United States, or the District of Columbia to the extent the amount was included in federal adjusted gross income;
• Business expenses incurred in connection with the income or property held to produce income subject to C onnecticut income tax but exempt from federal income tax provided these expenses were not deducted in determining PE income;
• Amortization of bond premium on any bond that provides interest income taxable in Connecticut but exempt from federal income tax provided this amortization was business expense for the taxable year and was not deductible in determining PE income;
• Subtract contributions made to an MRA established pursuant to Conn. Gen. Stat. § 32-9zz; and
• Bioscience Venture Capital Subtraction as calculated on

Schedule CT-BIO, Bioscience Worksheet.

# Part 6 - Connecticut-Sourced Portion of Items From

Federal Schedule K-1, Form 1065, or Form 1120S
Complete Part 6 for all nonresident noncorporate members, and each member that is a PE. Assign each member the same number for Part 1, Schedule B, and Parts 4 through 8.
If there are more than three members, use Form CT-1065/ CT-1120SI Supplemental Attachment. Regardless of whether Form CT-1065/CT-1120SI Supplemental Attachment is used, add and enter the totals for all members on Form CT-1065/CT-1120SI, Part 6, Total for All Members column.
Any PE carrying on business only in Connecticut must combine the amounts reported in Part 1, Schedule C , Column C, with the income from subsidiary PEs (Part 1, Schedule D, Column B), if any, to calculate the amount of each member's Connecticut-sourced income (loss) to be reported in Part 6.
Any PE carrying on business both within and outside Connecticut must apportion the amounts reported in Part 1, Schedule C, Column C, and then combine the apportioned amounts with the income from subsidiary PEs (Part 1, Schedule D, Column B), if any, to calculate the amount of each member's Connecticut-sourced income (loss) to be reported in Part 6.
If the PE maintains books and records that satisfactorily disclose the portion of income, gain, loss, or deduction derived from or connected with Connecticut sources, combine the amount disclosed in the books and records with the income from subsidiary PEs (Part 1, Schedule D , Column B) to calculate the amount of each member's Connecticut-sourced income (loss) reported in Part 6.
The character of the income (loss) for Connecticut income tax purposes must mirror the character of the income (loss) for federal income tax purposes.
The amounts entered on Lines 1 through 13 should also reflect the amount of the member's share of Connecticut modifications as reported on Part 5, Lines 1 through 13, to the extent the modifications are derived from or connected with Connecticut sources.
Line 1: Ordinary business income (loss)
Enter the Connecticut portion of each member's share of nonseparately stated income or loss.
A PE that maintains books and records that satisfactorily disclose the portion of its nonseparately stated income or loss derived from or connected with Connecticut sources must enter on Line 1 in the appropriate column the amount of each member's share of that nonseparately stated income

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 11 of 14 or that nonseparately stated loss as determined from those books and records. The portion of the PE's nonseparately stated income or loss derived from or connected with Connecticut sources, as determined from the PE's books and records, is multiplied by the member's share (%) of that income or loss.
A PE that does not maintain books and records that satisfactorily disclose the portion of its nonseparately stated income or loss derived from or connected with Connecticut sources must use the apportionment fraction computed on Part 2, Line 8, or an authorized alternative apportionment method to determine the portion of any item derived from or connected with Connecticut sources. If the PE does not have income from subsidiary PEs, then multiply the amount of each member's share of nonseparately stated income or nonseparately stated loss by the PE's apportionment fraction as reported on Part 2, Line 8, and enter the result on Part 6.
Example 1: Assume that a PE, whose nonseparately stated income is entirely derived from its retail business, maintains books and records that satisfactorily disclose the portion of the income derived from or connected with each of its retail stores (including its stores in Connecticut). Assume the PE has nonseparately stated income of $500,000. Member #1's share of the PE's nonseparately stated income is 10% and the PE's books and records disclose that the portion of its nonseparately stated income derived from or connected with Connecticut sources is $150,000. The PE must enter $15,000 ($150,000 x .10) on Line 1 as the amount of Member #1's share of the PE's nonseparately stated income derived from or connected with Connecticut Sources.
Example 2: The facts are the same as in Example 1 except that the PE does not maintain books and records that satisfactorily disclose the portion of its nonseparately stated income derived from or connected with each of its retail stores. Assume that the PE's apportionment fraction as reported on Part 2, Line 8, is 40%. The PE must enter $20,000 (($500,000 x .10) x .40 = $20,000) on Line 1 as the amount of Member #1's share of the PE's nonseparately stated income derived from or connected with Connecticut sources.
Line 2: Net rental real estate income (loss)
Enter the Connecticut portion of the amount of the member's share attributable to rental activities (gain or loss). The Connecticut portion of amounts attributable to real property located in Connecticut is 100%. The Connecticut portion of amounts attributable to real property located outside Connecticut is 0%.
Line 3: Other net rental income (loss)
Enter the Connecticut portion of the amount of the member's share attributable to rental activities (gain or loss). Unless the PE maintains books and records that satisfactorily disclose the portion of income, gain, loss, or deduction derived from or connected with Connecticut sources and the PE does not have income from subsidiary PEs, the Connecticut portion is calculated by multiplying the amount of the member's share of the amount from federal Schedule K-1 by the apportionment fraction on Part 2, Line 8.
Line 4: Guaranteed payments (partnerships and LLCs treated as partnerships only) Enter the Connecticut portion of the amount of each member's share of guaranteed payments made to the member. Unless the PE maintains books a nd records that satisfactorily disclose the portion of income, gain, loss, or deduction derived from or connected with Connecticut sources, the Connecticut portion is calculated by multiplying the amount of the member's distributive share of guaranteed payments from federal Form 1065, Schedule K-1, by the apportionment fraction on Part 2, Line 8.
Line 5: Interest income
Enter the Connecticut portion of the member's share of interest income. Items of income, gain, loss, and deduction derived from or connected with sources within Connecticut do not include items attributable to intangible personal property except to the extent the intangible personal property is employed in a business, trade, profession, or occupation carried on in Connecticut. Unless the PE maintains books and records that satisfactorily disclose the portion of the interest income derived from or connected with Connecticut sources and the PE does not have income from subsidiary PEs, the Connecticut portion is calculated by multiplying the amount of the member's share of the income from federal Schedule K-1 by the apportionment fraction entered on Part 2, Line 8.
Line 6a: Ordinary dividends
Enter the Connecticut portion of the member's share of dividend income. Items of income, gain, loss, and deduction derived from or connected with sources within Connecticut do not include items attributable to intangible personal property except to the extent the intangible personal property is employed in a business, trade, profession, or occupation carried on in Connecticut. For example, dividends from stock used as collateral to secure a business loan (for a Connecticut business) would be income from intangible personal property employed in a Connecticut trade or business and therefore would be subject to Connecticut income tax. Unless the PE maintains books and records that satisfactorily disclose the portion of the dividend income derived from or connected with Connecticut sources and the PE does not have income from subsidiary PEs, calculate the Connecticut portion by multiplying the amount of the member's share of the income from federal Schedule K-1 by the apportionment fraction entered on Part 2, Line 8.

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 12 of 14
Line 7: Royalties
Enter the Connecticut portion of the member's share of royalty income. Items of income, gain, loss, and deduction derived from or connected with sources within Connecticut do not include items attributable to intangible personal property except to the extent the intangible personal property is employed in a business, trade, profession, or occupation carried on in Connecticut. Unless the PE maintains books and records that satisfactorily disclose the portion of the royalties income derived from or connected with Connecticut sources and the PE does not have income from subsidiary PEs, calculate the Connecticut portion by multiplying the amount of the member's share of the income from federal Schedule K-1 by the apportionment fraction entered on Part 2, Line 8.
Line 8: Net short-term capital gain (loss)
Enter the Connecticut portion of the member's share of net short-term capital gain (loss). If the amount relates to the sale of real property located in Connecticut, the capital gain
(loss) is 100% sourced to Connecticut. Items of capital gain
(loss) attributable to intangible personal property (such as the sale of stock) are not sourced to Connecticut except to the extent the intangible personal property is employed in a business, trade, profession, or occupation carried on in Connecticut.
Certain short term gains and losses from the sale or disposition of an interest in an entity that owns, directly or indirectly, real property in Connecticut is considered Connecticut sourced income.
Entity means a partnership, limited liability company, or S corporation.
Line 9a: Net long-term capital gain (loss)
Enter the Connecticut portion of the member's share of net long-term capital gain (loss). If the amount relates to the sale of real property located in Connecticut, the capital gain (loss) is 100% sourced to Connecticut. Items of capital gain (loss) attributable to intangible personal property, such as the sale of stock, are not sourced to Connecticut except to the extent the intangible personal property is employed in a business, trade, profession, or occupation carried on in Connecticut.
Certain long term gains and losses from the sale or disposition of an interest in an entity that owns, directly or indirectly, real property in Connecticut is considered Connecticut sourced income.
Entity means a partnership, limited liability company, or S corporation.
Line 10: Net section 1231 gain (loss)
Enter the Connecticut portion of the member's share of gain
(loss) under IRC § 1231.
The Connecticut portion of amounts attributable to real property located in Connecticut is 100%. The Connecticut portion of amounts attributable to real property located outside Connecticut is 0%.
If the gain (loss) is not attributable to a real property and the PE does not maintain books and records that satisfactorily disclose the portion of income, gain, loss, or deduction derived from or connected with Connecticut sources and the PE does not have income from subsidiary PEs, then the Connecticut portion of the member's share of the gain (loss) is calculated by multiplying the amount of the member's share of gain (loss) under IRC § 1231 from federal Schedule K-1 by the apportionment fraction on Part 2, Line 8.
Line 11: Other income (loss)
Enter the Connecticut portion of the member's share of other items of income, gain, loss, or deduction not included on Lines 1 through 10 above. Attach a statement that separately identifies the type and amount of income or loss.
Unless the PE maintains books and records that satisfactorily disclose the portion of income, gain, loss, or deduction derived from or connected with Connecticut sources, and the PE does not have income from subsidiary PEs, the Connecticut portion is calculated by multiplying the amount of the member's share of the other income from federal Schedule K-1 by the apportionment fraction on Part 2, Line 8.
Line 12: Section 179 deduction
Enter the Connecticut portion of the member's share of the deduction allowed under IRC § 179.
Unless the PE maintains books and records that satisfactorily disclose the portion of income, gain, loss, or deduction derived from or connected with Connecticut sources and the PE does not have income from subsidiary PEs, the Connecticut portion is calculated by multiplying the amount of the member's share of the deduction from federal Schedule K-1 by the apportionment fraction on Part 2, Line 8.
Line 13: Other deductions
Enter the Connecticut portion of the member's share of other deductions not deducted in arriving at ordinary income
(loss) from trade or business activities and separately stated on the federal Schedule K-1. For nonresident individual and PE members only, deductions that are deemed to be itemized deductions for federal income tax purposes should not be included as part of other deductions in determining Connecticut-sourced income.
Unless the PE maintains books and records that satisfactorily disclose the portion of income, gain, loss, or deduction derived from or connected with Connecticut sources and the PE does

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 13 of 14 not have income from subsidiary PEs, the Connecticut portion is calculated by multiplying the amount of the member's share of the deduction from federal Schedule K-1 by the apportionment fraction on Part 2, Line 8.
Attach a statement that separately identifies the type and amount of each deduction.

# Part 7 - Connecticut Income Tax Credit Summary

Complete Part 7 for all members. Include the amounts reported on Schedule CT K-1, Part 5, Lines 2 through 5, Column B, issued by a subsidiary PE. Assign each member the same number for Part 1, Schedule B, and Parts 4 through 8.
If there are more than three members, use Form
CT-1065/CT-1120SI Supplemental Attachment. Regardless of whether Form CT-1065/CT-1120SI Supplemental Attachment is used, add and enter the totals for all members on Form CT-1065/CT-1120SI, Part 7, Totals for All Members column.
Line 1: Youth Development Organization Contribution
Tax Credit
Enter the amount of the credit reported on the voucher issued by State of Connecticut Office of Policy and Management for donations made to youth development organization contribution tax credit.
Line 2: ABLE Account Contribution Tax Credit
Enter the amount of contributions made as an employer into the ABLE account tax credit of employees during the tax year. Documentation may be requested to support such contributions.
Line 3: Angel Investor Tax Credit
Enter the amount earned during 2025. This is the amount on the credit voucher from Connecticut Innovations, Inc.
Line 4: Accredited Theater Production Tax Credit
Enter the amount earned during 2025. This is the amount on the final accredited theater production certificate issued from DECD.
Line 5: Employer CHET Contributions Tax Credit
Enter 25% of employer contributions made during 2025 to a qualifying employee's Connecticut Higher Education Trust (CHET).
Line 6: University of Connecticut Incentive Program Tax
Credit
Enter the amount earned during 2025 This is the amount on the credit voucher issued by the University of Connecticut.
Line 7: Workforce Housing Opportunity Development
Tax Credit
Enter the amount earned during 2025. This is the amount on the credit voucher issued by the Connecticut Department of Housing.
Line 8: Total credits
Enter the total amount of each member's share of the income tax credits

# Part 8 - Allocation of PE Tax Credit

Complete Part 8 for all members other than corporate members.
If there are more than nine members entered in Part 8, use Form CT-1065/CT-1120SI Supplemental Attachment and enter the subtotal on Line 10, Columns B through E.
Column A: Member number
Assign each member number the same for Part 1, Schedule B, and Parts 4 through 8. Include all members other than CMs.
Column B: PE Tax Credit from Form CT-PET
Enter the amount of PE credits reported to each member from the entity's 2025 Form CT-PET, Part 1, Schedule D, Column I.
Column C: Indirect Credit PE Tax Credit
Enter the prorated amount of PE tax credit from subsidiaries from Part 1, Schedule D, Column D, Line 7 to each member included in this Part.
Column D: Total PE Tax Credit
Add Columns B and C.
Column E: Amount applied to PE liability
Enter the amount from Column D for all NI, NT, NE and PE members. Enter the total on Line 11 and Part 1, Schedule A, Line 5d.
Signature
Amended Form CT-1065/CT-1120SI or returns filed by taxpayers that were granted a waiver from electronically filing, must be signed by a general partner or corporate officer.
Provide a telephone number.
Paid Preparer Signature
A paid preparer must sign and date Form
CT-1065/CT-1120SI. Paid preparers must also enter their Personal Taxpayer Identification Number (PTIN), their firm's Federal Employer Identification Number (FEIN), and their firm's address and telephone number in the spaces provided.
Paid Preparer Authorization
If the PE wishes to authorize DRS to contact the paid preparer who signed the 2025 tax return to discuss it, check the Yes box in the signature area of the return. This authorization applies only to the individual whose signature appears in the paid preparer's signature section of the return. It does not apply to the firm, if any, shown in that section.
If the Yes box is checked, the PE authorizes DRS to call the paid preparer to answer questions that may arise during the processing of the 2025 Form CT-1065/CT-1120SI. The PE also authorizes the paid preparer to:

Form CT-1065/CT-1120SI Instructions (Rev. 12/25) Page 14 of 14

• Give DRS any information missing from the return;
• Call DRS for information about processing the PE's return or the status of the PE's refund or payment; and
• Respond to certain DRS notices the PE may have shared with the preparer regarding math errors, offsets, and return preparation. The notices will not be sent to the preparer.

The PE is not authorizing the paid preparer to receive any refund check, bind the PE to anything (including additional tax liability), or otherwise represent the PE before DRS. The authorization cannot be revoked. However, the authorization will automatically end no later than the due date (without regard to extensions) for filing the 2026 Connecticut Composite Income Tax Return. This is on or before the fifteenth day of the third month following the close of the taxable period.
Keep a copy of this return for the PE's record.