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

STATE OF CONNECTICUT

DEPARTMENT OF REVENUE SERVICES

(Rev. 12/99)

IMPORTANT - READ INSTRUCTIONS BELOW

Nonresident’s Taxable Year

Taxable Year of partnership

Beginning ______________, 1999, and Ending ______________, ______

NAME

STREET OR OTHER MAILING ADDRESS

CITY OR TOWN

STATE

ZIP CODE

CITY OR TOWN

STATE

ZIP CODE

SOCIAL SECURITY NUMBER

SPOUSE’S SOCIAL SECURITY NUMBER

CONNECTICUT TAX REGISTRATION NUMBER FEDERAL EMPLOYER ID NUMBER

__ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __

Any individual who is a qualified electing nonresident

partner in a partnership doing business in Connecticut or having

income, gain, loss or deduction derived from or connected with sources

Wherever reference is made in this form to partnership and partner

within Connecticut is eligible to elect to be included in a group income

the reference will be construed to include: S corporation and

tax return (Form CT-G) filed by the partnership. Use Form CT-2NA,

S corporation shareholder, respectively; LLC and LLC member,

Connecticut Nonresident Income Tax Agreement/Election to be Included

respectively; or trust or estate and beneficiary, respectively.

in a Group Return , to make your election. A partnership is eligible to file

a Form CT-G for a taxable year if it has ten or more qualified electing

Wherever reference is made in this form to nonresident partner’s

nonresident partners for that taxable year. The qualified electing

distributive share of partnership income derived from or connected

nonresident partners must all have the same taxable year.

with sources within Connecticut , this reference will be construed to

mean:

This election may also be made by any individual who is:

For S corporations, each nonresident shareholder’s pro rata share

A qualified electing nonresident shareholder in an S corporation

of income, gain, loss, and deduction derived from or connected

doing business in Connecticut or having any income, gain, loss,

with sources within Connecticut. For more information, see the

or deduction derived from or connected with sources within

instructions for 1999 Form CT-1120SI.

Connecticut; or

For an LLC, each nonresident LLC member’s distributive share of

A qualified electing nonresident member of an LLC treated as a

income, gain, loss, and deduction (net of modifications) derived

partnership for federal income tax purposes and doing business

from or connected with sources within Connecticut.

in Connecticut or having any income, gain, loss, or deduction

derived from or connected with sources within Connecticut; or

For a trust or an estate, each nonresident beneficiary’s share of

trust or estate income, gain, loss, and deduction (net of

A qualified electing nonresident beneficiary of a trust or estate

modifications) derived from or connected with sources within

having any income, gain, loss, or deduction derived from or

Connecticut.

connected with sources within Connecticut.

must be completed and

The filing of a group return will be considered to be a group of

delivered to the partnership prior to the filing of Form CT-G by the

separate returns meeting the individual filing requirements imposed

partnership for each taxable year. The due date for Form CT-G is the

by the Connecticut Income Tax Act. The Department retains the right to

15th day of the fourth month following the close of the taxable year of

require the filing of an individual Connecticut income tax return by any

the qualified electing nonresident partners. The partnership must keep

of the partners. However, a qualified electing nonresident partner may

Form CT-2NA in its records.

not revoke an election to be included in a group return, or elect to be

included in a group return, after the 15th day of the fourth month

following the close of partner’s taxable year.

I declare that I meet all of the following conditions for the taxable year: I was a nonresident individual for the entire taxable year; I did not

maintain a permanent place of abode in Connecticut at any time during the taxable year; neither I nor my spouse (if a joint federal income tax return is or

will be made), had income derived from or connected with Connecticut sources other than my distributive share of partnership income derived from or

connected with sources within Connecticut for the taxable year; I waive my right to claim any Connecticut personal exemption and any Connecticut

personal credit for the taxable year; I waive my right to request an extension of time to pay the Connecticut income tax; I did not have a Connecticut

alternative minimum tax liability for the taxable year; I consent and agree to be subject to personal jurisdiction in Connecticut for purposes of the collection

of Connecticut income tax, together with any additions to tax, interest, and penalties, for the taxable year; and I authorize the partnership to designate a

partner who will act as my agent (and that of the other qualified electing nonresident partners) in filing the group return.

This agreement shall be binding upon my heirs, representatives, assigns, successors, executors, and administrators.

_______________________________________________________________

Your Signature

Date

Spouse’s Signature (if joint return)

Date