1998 FORM CT-1120S EXT INSTRUCTIONS
Purpose: Use Form CT-1120S EXT, Application for
Interest will be assessed at the rate of 1% per month or
Extension of Time to File S Corporation Business Tax
fraction thereof on any underpayment of tax computed
Return, to request a six-month extension to file Form CT-
from the fifteenth day of the fourth month following the
1120S, S Corporation Business Tax Return . It is not
close of the income year. The penalty for underpayment
necessary to include a reason for the Connecticut
of tax is 10% (.10) or $50, whichever is greater. In the
extension request if an extension on federal Form 7004
event that no tax is due, the Commissioner of Revenue
was already filed with the Internal Revenue Service.
Services may impose a $50 penalty for the late filing of
any return or report that is required by law to be filed.
If federal Form 7004 was not filed, the S corporation can
apply for a six-month extension to file Form CT-1120S,
When To File Form CT-1120S EXT: File Form
Connecticut S Corporation Business Tax Return provided
CT-1120S EXT on or before the fifteenth day of the fourth
there is reasonable cause for the request.
month following the close of the income year (April 15 for
calendar year taxpayers). If the due date falls on a
This extension is not an extension to file Form
Saturday, Sunday or legal holiday, the next business
CT-1120SI, S Corporation Information and Composite
day will be the due date.
Income Tax Return . Form CT-1120SI EXT is used for
State of Connecticut
Department of Revenue Services
The Department of Revenue Services will notify the
P O Box 150406
S corporation only if the request for extension is denied.
Hartford CT 06115-0406
To obtain a Connecticut filing extension the
Required Information – Enter the beginning and ending
S corporation MUST:
dates of the S corporation’s income year, corporate name,
address, Connecticut Tax Registration Number and
1. Complete Form CT-1120S EXT in its entirety,
Federal Employer Identification Number.
including all tax credits;
2. File it by the fifteenth day of the fourth month
Signature – This form must be signed by an officer of the
following the close of the income year; and
3. Pay the amount shown on the front page, Line 3.
Others Who Can Sign – Anyone (including attorneys,
NOTE: Form CT-1120S EXT only extends the time to
accountants and enrolled agents) with a signed Power of
file the Connecticut S Corporation Business Tax
Attorney on file can sign for the S corporation in place of a
Return. Form CT-1120S EXT does not extend
the time to pay the amount of tax due.