Instructions For Filing Form Ct-990t (Page 2 of 4) in pdf

Signature

Dissolution

Form CT-990T must be signed by a corporate officer or fiduciary.

A domestic corporation is properly dissolved by the filing of a

Anyone who is paid to prepare the return must sign the return and

Certificate of Dissolution with the Connecticut Secretary of the

enter the preparer’s Federal Employer Identification Number.

State. A dissolved corporation must file a return for the period up

to the date of legal dissolution or the date of final liquidation of

Attachments to be Filed with the Return

assets, whichever is later.

Attach a complete copy of your federal Form 990-T as filed with

Any dissolved corporation that continues to conduct business

the Internal Revenue Service, including all schedules and

must file a Form CT-990T and pay any taxes due. If a corporation

attachments used in arriving at federal unrelated business

has been dissolved by forfeiture and wishes to be reinstated, it

taxable income. Make check or money order payable to the

must submit a written request for a tax clearance to the

Commissioner of Revenue Services, and paper clip the check or

Department of Revenue Services, Audit Division, 25 Sigourney

money order to the front of the return. Do not staple.

Street, Hartford CT 06106-5032. The tax clearance and Certificate

of Reinstatement must be filed with the Connecticut Secretary of

Where to Get Forms, Information and Assistance

the State.

DRS Web site:

Withdrawal from State

A foreign corporation that wishes to withdraw from Connecticut

DRS Forms Unit

ctforms@po.state.ct.us

must submit a written request for a tax clearance to the

860-297-4753

Department of Revenue Services, Audit Division, 25 Sigourney

Street, Hartford CT 06106-5032. The tax clearance and

Tax-Fax:

860-297-5698

Application for Withdrawal must be filed with the Connecticut

Secretary of the State.

Telephone:

860-297-5962 (anywhere)

1-800-382-9463 (in state)

Mergers

A corporation that has merged must file a return covering the

TDD/TT Users

860-297-4911 (24 hour

period up to the date of merger. For further information contact

(Hearing Impaired):

service)

the Connecticut Secretary of the State.

Reorganization

Any corporation that is reorganized must submit the details

concerning the reorganization in writing to the Department of

Revenue Services, Operations Division, 25 Sigourney Street,

Hartford CT 06106-5032 and provide the survivor’s Connecticut

Name and Address

Tax Registration Number.

If you did not receive the correct preprinted form, enter the

correct name and address and check the change of mailing

Tax Clearance/Tax Status

address box on the front page of Form CT-990T.

A request for tax clearance or tax status must be submitted in

writing to the Department of Revenue Services, Audit Division, 25

Required Information

Sigourney Street, Hartford CT 06106-5032 and must state the

Enter the beginning and ending dates of the organization’s

name and address of the taxpayer, the Connecticut Tax

income year even if the organization is a calendar year filer. Also

Registration Number, the reason for the request and the tax types

enter the Connecticut Tax Registration Number and Federal

for which tax clearance or tax status is being requested.

Employer Identification Number in the spaces provided at the top

of Form CT-990T. Additionally, check any applicable boxes for

COMPUTATION OF INCOME

change of mailing address or closing month, initial return,

amended return or final return.

Line 1

Enter the federal unrelated business taxable income

(from the 1998 federal Form 990-T, Part II, Line 34).

Check the type of organization filing Form CT-990T.

Line 2

Enter the amount of the federal net operating loss

1. All organizations must enter the date on which business

deduction (from the 1998 federal Form 990-T, Part II,

activity subjecting them to the Connecticut tax on unrelated

Line 31).

business income began in Connecticut.

Line 3

Enter the amount of the Connecticut unrelated

2. Indicate the nature of the unrelated business activity. If more

business income tax, if any, deducted on the 1998

than one, list in order of percentage of total receipts. State the

federal Form 990-T.

broad field of unrelated business activity as well as the

specific product or services (for example, retail sales, paper

Line 4

Enter the total of Lines 1, 2 and 3.

goods).

Line 5

Enter the refund or credit for overpayment of tax on

3. If the organization is a corporation, enter the state of

1997 Connecticut unrelated business taxable income

incorporation and date of organization. If not incorporated in

included in 1998 Connecticut unrelated business

Connecticut, enter the date a Certificate of Authority was

taxable income.

issued by the Connecticut Secretary of the State.

Line 6

Subtract Line 5 from Line 4 and enter the result on

Final Return

Line 6.

If this is a final return, check final return box.

CT-990T Instructions (Rev. 12/98)

Page 2 of 4

Instructions For Filing Form Ct-990t Page 2

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