Instructions For Connecticut S Corporation Information And Composite Income Tax Return Form Ct-1120si - 1999 Page 24

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FORM CT-1120SI EXT Instructions
Purpose
When To File Form CT-1120SI EXT
Use Form CT-1120SI EXT, Application For Extension of Time
If you are filing a calendar-year Form CT-1120SI, Connecticut
to File Connecticut S Corporation Information and Composite
S Corporation Information and Composite Income Tax Return,
Income Tax Return, to request a six-month extension to file
file Form CT-1120SI EXT by April 15, 2000. (Due to the Patriots’
a Connecticut S Corporation Information and Composite Income
Day holiday, this return will be timely filed if received or if the
Tax Return. It will not be necessary to include a reason for the
date shown by the U.S. Postal Service cancellation mark is
Connecticut extension request if you have already filed an
on or before April 18, 2000.) If you are filing a fiscal-year
extension request on federal Form 7004 with the Internal
Form CT-1120SI, Connecticut S Corporation Information and
Revenue Service.
Composite Income Tax Return, file Form CT-1120SI EXT by
the 15th day of the fourth month following the close of the
This extension is not an extension to file Form
fiscal year.
CT-1120S, S Corporation Business Tax Return.
Form CT-1120S EXT, Application for Extension of
If the due date falls on a Saturday, Sunday or legal holiday,
Time to File S Corporation Business Tax Return
the next business day is the due date.
is used for that purpose.
Required Information
If federal Form 7004 was not filed, the corporation can apply
Enter name of corporation, address, Federal Employer ID
for a six-month extension to file Form CT-1120SI, Connecticut
Number, and Connecticut Tax Registration Number.
S Corporation Information and Composite Income Tax Return,
provided there is reasonable cause for the request.
Signature
How to Get an Extension to File
This form must be signed by an officer of the corporation.
To obtain a Connecticut filing extension, the corporation must
Others Who May Sign
complete and file Form CT-1120SI EXT by the due date of the
Anyone with a signed Power of Attorney on file may sign on
return and pay the amount shown on Line 3.
your behalf.
You will be notified only if your extension request is
If a corporate officer is unable, by reason of illness, absence,
denied.
or other good cause to sign a request for an extension, any
person standing in a close personal or business relationship
Form CT-1120SI EXT, Application For Extension of Time to
(including attorneys, accountants, and enrolled agents) to the
File Connecticut S Corporation Information and Composite
corporate officer may sign the request on his or her behalf and
Income Tax Return, only extends the time to file Form
will be considered a duly authorized agent for this purpose,
CT-1120SI, Connecticut S Corporation Information and
provided the request sets forth the reasons for a signature
Composite Income Tax Return. Form CT-1120SI EXT does
other than that of a corporate officer and states the relationship
not extend the time to pay the amount of tax due.
existing between the corporate officer and the signer.
Form CT-1127, Extension of Time to Pay, must be filed to
Where To File
extend the due date for any payment due with this extension.
Mail to:
State of Connecticut
Penalty and Interest
Department of Revenue Services
PO Box 2967
In general, penalty and interest apply to any portion of the tax
Hartford CT 06104-2967
that is not paid on or before the original due date of the return.
Interest will be computed on the underpayment of tax at the
rate of 1% (.01) per month or fraction thereof computed from
the statutory due date to the date of payment.
Late Payment Penalty: The penalty for underpayment of
tax is 10% (.10) of such amount due.
Late Filing Penalty: In the event that no tax is due, the
Commissioner of Revenue Services may impose a $50 penalty
for the late filing of any return or report that is required by law
to be filed.
CT-1120SI EXT Back (Rev. 12/99)

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