Looking for a Ct Income Tax Forms And Templates? Download it for free!

Form CT-990T EXT Instructions

Complete this return in blue or black ink only.

Required Information

Enter the beginning and ending dates of the organization’s

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

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

to File Unrelated Business Income Tax Return, to request a

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

six-month extension to ﬁ le Form CT-990T, Connecticut

Tax Registration Number, and Federal Employer Identiﬁ cation

Unrelated Business Income Tax Return. It is not necessary

Number (FEIN).

to include a reason for the Connecticut extension request if

an extension on federal Form 8868, Application for Extension

Signature

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

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

the Internal Revenue Service (IRS).

of the organization.

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

Paid Preparer Signature

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

provided there is reasonable cause for the request.

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

preparers must also enter their Social Security Number (SSN)

How to Get an Extension to File

or Preparer Tax Identiﬁ cation Number (PTIN) and their ﬁ rm’s

To obtain a Connecticut extension of time to file, the

FEIN in the spaces provided.

organization must:

Others Who May Sign

• Complete Form CT-990T EXT in its entirety;

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

• File it by the due date of the return; and

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

• Pay the balance due shown on Line 5.

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

Notiﬁ cation will be sent only if extension request is

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

denied.

in a close personal or business relationship to the principal

Form CT-990T EXT extends only the time to ﬁ le Form

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

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

may sign the request on the principal officer’s behalf,

pay the amount of tax due.

and shall be considered as a duly authorized agent for

this purpose, provided the request sets forth the reasons

Surtax

for a signature other than by the principal ofﬁ cer and the

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

relationship existing between the principal ofﬁ cer and the

and prior to January 1, 2016, a 20% surtax is imposed on

signer.

any organization subject to the tax on unrelated business

Payment Options

taxable income whose gross income as reported on federal

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

Pay Electronically: Visit to use the

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

Taxpayer Service Center (TSC) to make a direct tax

reported on Line 1.

payment. After logging into the TSC, select the Make

Payment Only option and choose a tax type from the drop

When to File

down box. Using this option authorizes the

An organization or other business entity must ﬁ le Form

Department of Revenue Services (DRS) to

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

electronically withdraw a payment from your

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

bank account (checking or savings) on a date

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

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

is the ﬁ fteenth day of the ﬁ fth month following the close of

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

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

the 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 next business day is the due date.

Pay by Mail: Make check payable to Commissioner

Interest and Penalty

of Revenue Services. To ensure payment is applied to

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

your account, write

“2014

Form CT-990T EXT” and the

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

organization’s Connecticut Tax Registration Number on the

the return. Interest is computed on the underpayment of the

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

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

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

the original due date to the date of payment.

your bank electronically.

Late Payment Penalty: The penalty for underpayment of tax

Where to File

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

Mail this return to: Department of Revenue Services

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

State of Connecticut

a late payment penalty provided the outstanding balance due

PO Box 5014

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

Hartford CT 06102-5014

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

Revenue Services may impose a $50 penalty for the late

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

12/14

Form CT-990T EXT Back (Rev.

)

P:\Special\AFP\PROD\FORMS\14\CT\CT-990T EXT\Form CT-990T EXT DB 20140423.indd 20140423

Form Ct-990t Ext - Application For Extension Of Time To File Unrelated Business Income Tax Return - 2014 Page 2

Related Articles

Related forms

Related Categories