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Form CT-990T EXT Instructions

a late payment penalty provided the outstanding balance due

Complete this return in blue or black ink only.

is 10% or less and is paid with the ﬁ ling of Form CT-990T on

Use Form CT-990T EXT, Application for Extension of Time

or before the due date.

to File Unrelated Business Income Tax Return, to request a

Late Filing Penalty: If no tax is due, the Commissioner of

six-month extension to file Form CT-990T, Connecticut

Revenue Services may impose a $50 penalty for the late

Unrelated Business Income Tax Return. It is not necessary

ﬁ ling of any return that is required by law to be ﬁ led.

to include a reason for the Connecticut extension request if

an extension on federal Form 8868, Application for Extension

Required Information

of Time to File an Exempt Organization Return, was ﬁ led with

Enter the beginning and ending dates of the organization’s

the Internal Revenue Service (IRS).

income year, even if the organization is a calendar year ﬁ ler.

If a federal extension will not be ﬁ led, the organization may

Also, enter the organization’s name, address, Connecticut

apply for a six-month extension to ﬁ le Form CT-990T provided

Tax Registration Number, and Federal Employer Identiﬁ cation

there is reasonable cause for the request.

Number (FEIN).

How to Get an Extension to File

Signature

To obtain a Connecticut extension of time to file, the

This form must be signed by a principal ofﬁ cer or ﬁ duciary

organization must:

of the organization.

•

Complete Form CT-990T EXT in its entirety;

Paid Preparer Signature

•

File it by the due date of the return; and

A paid preparer must sign and date Form CT-990T. Paid

•

Pay the balance due shown on Line 5.

preparers must also enter their Social Security Number

Notiﬁ cation will be sent only if extension request is

(SSN) or Preparer Tax Identiﬁ cation Number (PTIN) and their

denied.

ﬁ rm’s FEIN in the spaces provided.

Form CT-990T EXT extends only the time to file Form

Others Who May Sign

CT-990T. Form CT-990T EXT does not extend the time to pay

the amount of tax due.

Anyone with a signed Power of Attorney on ﬁ le may sign on

behalf of the principal ofﬁ cer or ﬁ duciary. If a principal ofﬁ cer

Surtax

is unable to sign a request for an extension, by reason of

For income years beginning on or after January 1, 2013,

illness, absence, or other good cause, any person standing

and prior to January 1, 2018, a 20% surtax is imposed on

in a close personal or business relationship to the principal

any organization subject to the tax on unrelated business

ofﬁ cer (including an attorney, accountant, or enrolled agent)

taxable income whose gross income as reported on federal

may sign the request on the principal ofﬁ cer’s behalf, and shall

Form 990-T, Part 1, Line 13, Column A, is $100 million or

be considered as a duly authorized agent for this purpose,

more. The 20% surtax must be included in the amount

provided the request sets forth the reasons for a signature

reported on Line 1.

other than by the principal ofﬁ cer and the relationship existing

between the principal ofﬁ cer and the signer.

When to File

Payment Options

An organization or other business entity must ﬁ le Form

CT-990T EXT by the due date of federal Form CT-990T. The

Pay Electronically: Visit to use the

due date for Form CT-990T is the same as the due date of

Taxpayer Service Center (TSC) to make

federal Form 990-T. In general, the due date of federal Form

a direct tax payment. After logging into the

990-T is the ﬁ fteenth day of the ﬁ fth month following the close

TSC, select the Make Payment Only option

of the income year (May 15 for calendar year ﬁ lers). However,

and choose a tax type from the drop down

the due date for domestic trusts and foreign trusts having an

box. Using this option authorizes the Department of Revenue

ofﬁ ce or place of business in the United States is the ﬁ fteenth

Services (DRS) to electronically withdraw a payment from

day of the fourth month (April 15 for calendar year ﬁ lers) and

your bank account (checking or savings) on a date you

the due date for foreign trusts not having an ofﬁ ce or place of

select up to the due date. As a reminder, even if you pay

business in the United States is the ﬁ fteenth day of the sixth

electronically you must still ﬁ le your return on or before the

month (June 15 for calendar year ﬁ lers).

due date. Tax not paid on or before the due date will be

subject to penalty and interest.

If the due date falls on a Saturday, Sunday, or legal holiday,

the return will be considered timely if filed by the next

Pay by Mail: Make check payable to Commissioner

business day.

of Revenue Services. To ensure payment is applied to

your account, write “2016 Form CT-990T EXT” and the

Interest and Penalty

organization’s Connecticut Tax Registration Number on the

Interest: In general, interest and penalty apply to any portion

front of the check. Paper clip the check to the front of the

of the tax that is not paid on or before the original due date of

return. Do not send cash. DRS may submit your check to

the return. Interest is computed on the underpayment of the

your bank electronically.

tax at 1% per month or fraction of a month computed from

Where to File

the original due date to the date of payment.

Mail this return to:

Department of Revenue Services

Late Payment Penalty: The penalty for underpayment of tax

State of Connecticut

is 10% of the tax due or $50, whichever is greater. However,

PO Box 5014

a taxpayer that has been granted a ﬁ ling extension may avoid

Hartford CT 06102-5014

Form CT-990T EXT (Rev. 12/16)

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Form Ct-990t Ext - Application For Extension Of Time To File Unrelated Business Income Tax Return - 2016 Page 2

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