2025 Schedule CT-1040BA
Connecticut Nonresident Business Apportionment Schedule
Download or Print 2025 Connecticut Schedule CT-1040BA
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About Connecticut Schedule CT-1040BA
Connecticut Schedule CT-1040BA is used by nonresidents and part-year residents who carry on business both inside and outside Connecticut and must allocate or apportion business income. Use this schedule with Form CT-1040NR/PY when the Connecticut portion of business income cannot be reported directly from separate books and records or when the return instructions require business apportionment.
The Schedule CT-1040BA PDF includes Schedule A for business locations, Schedule B for formula basis apportionment, and instructions for determining Connecticut business income. Use the Form CT-1040NR/PY instructions and Schedule CT-SI to determine where the apportioned Connecticut income is reported.
Connecticut Schedule CT-1040BA PDF Files by Year
Click any of the Connecticut Schedule CT-1040BA PDF links above to download, save, view, and print the file for the corresponding year. These free PDF files are unaltered and are sourced directly from the publisher.
Related Connecticut Part-Year and Nonresident Tax Forms
Need to download more state income tax forms? View the 2025 Connecticut part-year resident tax forms or nonresident tax forms lists.
| Form Code | Form Name |
|---|---|
| Form CT-1040NR/PY | Connecticut Nonresident and Part-Year Resident Income Tax Return |
| Form CT-1040NR/PY Instructions | Form CT-1040NR/PY Instruction Booklet |
| Schedule CT-SI | Connecticut Source Income Schedule for Nonresidents and Part-Year Residents |
| Schedule CT-1040AW | Part-Year Resident Income Allocation |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, completing, and attaching 2025 Connecticut Schedule CT-1040BA.
When is 2025 Connecticut Schedule CT-1040BA due?
Schedule CT-1040BA is filed with your Connecticut nonresident or part-year resident income tax return, so use the due date for the return you attach it to. For most 2025 Connecticut individual income tax returns, the due date is April 15, 2026. If you need more time to file, review the extension rules in the Form CT-1040NR/PY instructions, but pay any tax due by the original deadline to avoid penalties and interest.
Who should use Connecticut Schedule CT-1040BA?
Use Schedule CT-1040BA if you are a Connecticut nonresident or part-year resident who carries on business both inside and outside Connecticut and must allocate or apportion business income. The schedule is attached to Form CT-1040NR/PY and helps determine the Connecticut business income reported on Schedule CT-SI.
Where do I attach Schedule CT-1040BA?
Attach completed Schedule CT-1040BA to Form CT-1040NR/PY when you are required to allocate or apportion business income. Review the CT-1040NR/PY and Schedule CT-SI line instructions before filing so the apportioned income is reported on the correct lines.
Where can I find the Schedule CT-1040BA instructions?
The Schedule CT-1040BA PDF includes instructions after the schedule. Use those instructions together with the Form CT-1040NR/PY instructions to determine whether to use separate books and records, Schedule A, Schedule B, or another approved apportionment method.
Is Schedule CT-1040BA the same as Schedule CT-SI?
No. Schedule CT-1040BA is used to allocate or apportion business income when business is carried on both inside and outside Connecticut. Schedule CT-SI reports income from Connecticut sources for nonresidents and part-year residents.
Last updated: August 1, 2026
References:
- Schedule CT-1040BA Nonresident Business Apportionment. State of Connecticut, Connecticut Department of Revenue. Retrieved August 1, 2026.
- Form CT-1040NR/PY Connecticut Nonresident and Part-Year Resident Income Tax Return Instructions. State of Connecticut, Connecticut Department of Revenue. Retrieved August 1, 2026.
- Individual Income Tax Forms. State of Connecticut, Connecticut Department of Revenue. Retrieved August 1, 2026.
- Connecticut Nonresident and Part-Year Resident Tax Information. State of Connecticut, Connecticut Department of Revenue. Retrieved August 1, 2026.