Form CT-1120 ATT — Corporation Business Tax Attachment Schedules

Corporation Business Tax Return
Attachment Schedules I, H, and J
Department of Revenue Services State of Connecticut 1120ATT 1225W 01 9999 Corporation name Do not enter negative numbers in any column.
Connecticut Tax Registration Number

# Schedule I - Dividend Deduction Column A

Amount
Deduction Rate
Balance
(Col. A x Col. B)
Column D
Related Expenses
(Col. A x 5% [.05])
Column E
Dividend Deduction
(Col. C - Col. D)

1. Dividend income included in computation of federal taxable income from Form CT-1120, Schedule D, Line 1: See instructions.  .00
2. Dividends from domestic corporations less than 20% owned  .00 70% (.70)  .00 .00
3. Dividend balance: Subtract Line 2 from Line 1. .00 100% (1.0)  .00 .00
4. Total dividend deduction: Add Lines 2 and 3 in Column E. Enter the result here and on Form CT-1120, Schedule D, Line 11. Combined Unitary filers, see instructions. .00

1120ATT 1225W 02 9999
Connecticut
Tax Registration
Number

# Schedule H - Connecticut Apportioned Loss Carryover

Column A
Connecticut
Apportioned Loss
(Enter loss years only as a positive number) Connecticut Apportioned Loss Carryover Applied 2006 to 2024 Carryover to 2025 Subtract Column B from Column A.
Column D
Shared Loss from
Unitary Affiliates
(CT-1120CU filers only)
Column E
Connecticut
Apportioned Loss
Carryover Applied to 2025
Column F
Shared Loss to
Unitary Affiliates
(CT-1120CU filers only)
Column G
Remaining
Apportioned
Carryover Available for 2026

1. 2005 .00 .00 .00 .00 .00 .00
2. 2006 .00 .00 .00 .00 .00 .00 .00
3. 2007 .00 .00 .00 .00 .00 .00 .00
4. 2008 .00 .00 .00 .00 .00 .00 .00
5. 2009 .00 .00 .00 .00 .00 .00 .00
6. 2010 .00 .00 .00 .00 .00 .00 .00
7. 2011 .00 .00 .00 .00 .00 .00 .00
8. 2012 .00 .00 .00 .00 .00 .00 .00
9. 2013 .00 .00 .00 .00 .00 .00 .00
10. 2014 .00 .00 .00 .00 .00 .00 .00
11. 2015 .00 .00 .00 .00 .00 .00 .00
12. 2016 .00 .00 .00 .00 .00 .00 .00
13. 2017 .00 .00 .00 .00 .00 .00 .00
14. 2018 .00 .00 .00 .00 .00 .00 .00
15. 2019 .00 .00 .00 .00 .00 .00 .00
16. 2020 .00 .00 .00 .00 .00 .00 .00
17. 2021 .00 .00 .00 .00 .00 .00 .00
18. 2022 .00 .00 .00 .00 .00 .00 .00
19. 2023 .00 .00 .00 .00 .00 .00 .00
20. 2024 .00 .00 .00 .00 .00 .00 .00
21. 2025 .00 .00
22. Total: Add Lines 1 through 20 in Column E. Enter the result here and on Form CT-1120, Schedule A, Line 4 or Form CT-1120CU-NI, Part III, Line 10. Do not exceed 50% of Form CT-1120, Schedule A, Line 3, or 50% of Form CT-1120CU-NI, Part III, Line 8. 22.  .00
23. Total operating loss carryover to 2026. Add Lines 2 through 21 in Column G. 23.  .00

# Schedule J - Bonus Depreciation Recovery

Assets Subject to IRC § 168(k)
Placed in
Service During
Income Year
Column A
2025 MACRS Depreciation on
Federal Basis (after IRC § 168(k) Bonus) 2025 MACRS Depreciation on Connecticut Basis (without IRC § 168(k) Bonus) 2025 Recovery of IRC § 168(k) Bonus Depreciation (Col. B - Col. A)

1. 2000 .00 .00 .00
2. 2001 .00 .00 .00
3. 2002 .00 .00 .00
4. 2003 .00 .00 .00
5. 2004 .00 .00 .00
6. 2005 .00 .00 .00

No bonus depreciation was available for 2006

1. 2007 .00 .00 .00
2. 2008 .00 .00 .00
3. 2009 .00 .00 .00
4. 2010 .00 .00 .00
5. 2011 .00 .00 .00
6. 2012 .00 .00 .00
7. 2013 .00 .00 .00
8. 2014 .00 .00 .00
9. 2015 .00 .00 .00
10. 2016 .00 .00 .00
11. 2017 .00 .00 .00
12. 2018 .00 .00 .00
13. 2019 .00 .00 .00
14. 2020 .00 .00 .00
15. 2021 .00 .00 .00
16. 2022 .00 .00 .00
17. 2023 .00 .00 .00
18. 2024 .00 .00 .00
19. 2025 .00 .00 .00
20. Federal bonus depreciation recovery: Add Lines 1 through 25 in Column C. Enter the result here and on Form CT-1120, Schedule D, Line 14. * .00
21. Combined Unitary filers, see instructions.

1120ATT 1225W 03 9999
Connecticut Tax Registration Number

Form CT-1120 ATT Instructions (Rev. 12/25) Page 1 of 2 Form CT-1120 ATT Instructions Department of Revenue Services State of Connecticut
Filing Electronically
File Form CT-1120 ATT electronically when filing Form CT-1120 , Corporation Business Tax Return , using myconneCT. DRS myconneCT allows taxpayers to electronically file, pay and manage state tax responsibilities.
Filing by Mail
If you file by mail, complete this form in blue or black ink only.
Do not use staples.
Please note that each form is year specific. To prevent any delay in processing, the correct year's form must be submitted to the Department of Revenue Services (DRS).
Form CT-1120 ATT must be attached to Form CT-1120 whenever Schedule H, Schedule I, or Schedule J are used in the calculation of the Connecticut Corporation Business tax. Corporations that file as part of Form CT-1120CU, Combined Unitary Corporation Business Tax Return, should use Form CT-1120 ATT, Schedules H, I, or J as a worksheet whenever these schedules are used in the calculation the Connecticut Combined Unitary tax. Do not file or attach Form CT-1120 ATT to Form CT-1120CU.

# Schedule H - Connecticut Apportioned Operating Loss

Carryover
Lines 1 through 20 - Enter the amount of the Connecticut apportioned operating income loss carryover from the preceding income years as reported on Form CT-1120 filed for those years. Enter in Column D shared net operating losses to be applied in the current year received from a unitary affiliate within the sharing rules explained below.
Enter in Column F net operating losses shared to a unitary affiliate within the rules explained below. Column D and Column F apply only to members filing as part of a combined unitary return on Form CT -1120CU. Net operating losses incurred in income years beginning on or after January 1, 2000 and before January 1, 2025, may be carried forward for 20 successive income years. Net operating losses incurred in income years beginning on or after January 1, 2025 may be carried forward for 30 successive income years.
Do not enter negative numbers in any column.
Line 22 - Add Lines 1 through 20 in Column E and enter the total. Enter that amount on Form CT-1120, Schedule A, Line 4, or Form CT-1120CU-NI, Tax on Combined Group Net Income, Part III, Line 10. Do not exceed 50% of Form CT-1120, Schedule A, Line 3 or 50% of Form CT-1120CU-NI, Part III, Line 8. The operating loss being applied cannot exceed 50% of Connecticut net income.
Combined Unitary Filers (Form CT-1120CU) Each taxable member included in Form CT-1120CU applies net operating losses on a separate company basis in calculating net income. Net operating losses (NOLs) may be deducted from each member's Connecticut net income as follows:

• NOLs incurred by a taxable member in a year when it filed a separate Corporation Business Tax return may only be used to reduce its apportioned amount of the combined group's net income.
• NOLs in curred by a group that filed Form CT-1120CR , Combined Corporation Business Tax Return , or Form CT-1120U, Unitary Corporation Business Tax Return , in an income year prior to 2016 may be used to reduce the apportioned amount of the combined group's net income of any taxable member that was included in the Form CT-1120CR or Form CT -1120U in the loss year. Only the combined NOLs from a Form CT-1120CR, and not separate company NOLs from such a return that were available for preference tax purposes under Conn. Gen.

Stat. § 12-223f, may be utilized.

• NOLs incurred by a taxable member in a year in which it filed a combined unitary tax return as required in the Unitary Legislation may be used by the taxable member and/or may be shared with other members that were included in the combined group in the year of the loss (regardless of whether the member was a taxable member or nontaxable member in the loss year).

Columns D and F may be used by members of a combined group to track the sharing of NOLs among members. See Special Notice 2016(1), Combined Unitary Legislation, for more information on net operating loss usage by members of a combined unitary group.
Line 23 - Add Lines 2 through 21 in Column G and enter the total on Line 23, Column G.

# Schedule I - Dividend Deduction

Line 1 - Enter in Column A total dividend income included in the computation of federal taxable income, except for dividends received from a real estate investment trust, unless those dividends are: 1) deductible under IRC § 243; or

1. received by a qualified dividend recipient from a qualified real estate investment trust.

Report on Line 1 all dividends including Subpart F inclusions and Global Intangible Low-Taxed Income (GILTI) amounts.
Line 2 - Enter in Column A dividends from less than 20% owned domestic corporations, which would include dividends from money market funds. The deduction is limited to 70% of gross dividends less related expenses. Multiply Column A by Column B (70%) and enter the result in Column C. Enter in Column D related expenses. To calculate related expenses, multiply the amount in Column A by 5% (.05) and enter that amount in Column D. Subtract Column D from Column C and enter the result in Column E.
Line 3 - Dividend Balance: Subtract Line 2 from Line 1 and enter the result on Line 3, Column A. Multiply Column A by Column B (100%) and enter the result in Column C. Enter in Column D related expenses. To calculate related expenses, multiply the amount in Column A by 5% (.05) and enter that amount in Column D. Subtract Column D from Column C and enter the result in Column E.

Form CT-1120 ATT Instructions (Rev. 12/25) Page 2 of 2
Line 4 - Enter in Column E total dividend deduction. Add Lines 2 and 3, Column E. Enter the total here and on Form CT-1120, Schedule D, Line 11. Each member of a combined unitary group claiming a dividend deduction should complete a separate Form CT-1120 ATT, Schedule I as a worksheet.
Aggregate the amounts reported on Line 4 and report the group's total dividend deduction on Form CT-1120CU-NI, Part II, Line 11, Combined Group Total column. Do not file or attach Form CT-1120 ATT to Form CT-1120CU.

# Schedule J - Bonus Depreciation Recovery

Complete Schedule J if the corporation claimed the bonus depreciation under IRC § 168(k) for qualifying property, on its federal Form 4562, Depreciation and Amortization.
For purposes of the Connecticut Corporation Business Tax, the special deduction permitted under IRC § 168(k) is not allowed and depreciation must be calculated without regard to IRC § 168(k). Schedule J is used to account for the subtraction modification that must be made to federal net income (loss). See Special Notice 2002(10) , Bonus
Depreciation for Connecticut Corporation Business Tax
Purposes and Announcement 2008(7), Stimulus Depreciation and Special Instructions for Stimulus Depreciation Claimed by Non‑Calendar Year Filers of the 2007 Connecticut Corporation Business Tax Return.
Lines 1 through 25 - These lines are used to account for any qualifying assets placed in service during the corporation's income year(s) for which the bonus depreciation under IRC § 168(k) is claimed on federal Form 4562.
Enter in Column A the amount of Modified Accelerated Cost Recovery System (MACRS) depreciation claimed by the corporation on its federal Form 4562 with respect to those qualifying assets.
Enter in Column B the amount of MACRS depreciation allowed on those same assets for Connecticut Corporation Business Tax purposes for the income year. Connecticut depreciation is determined under the Internal Revenue Code of 1986 without regard to IRC § 168(k).
Enter in Column C the difference between the amount claimed in Column B and the amount claimed in Column A.
Line 26 - Add Lines 1 through 25 in Column C. Enter the total here and on Form CT -1120, Schedule D , Line 14.
Each member of a combined unitary group claiming a bonus depreciation recovery deduction should complete a separate Form CT-1120 ATT, Schedule J as a worksheet.
Aggregate the amounts reported on Line 26 and report the group's total bonus depreciation recovery deduction on Form CT-1120CU-NI, Part II, Line 12, Combined Group Total column. Do not file or attach Form CT‑1120 ATT to Form