Instructions For Form Ct-990t - Connecticut Department Of Revenue Services (Page 2 of 4) in pdf

Signature

Final Return

Form CT-990T

must be signed by a corporate officer or fiduciary. Anyone

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

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

preparer’s Federal Employer Identification Number.

Dissolution

A domestic corporation is properly dissolved by the filing of a Certificate

Attachments to be Filed with the Return

of Dissolution with the Connecticut Secretary of the State. A dissolved

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

corporation must file a return for the period up to the date of legal

Internal Revenue Service, including all schedules and attachments used

dissolution or the date of final liquidation of assets, whichever is later.

in arriving at federal unrelated business taxable income. Make check or

Any dissolved corporation that continues to conduct business must file a

money order payable to the Commissioner of Revenue Services, and paper

Form CT-990T and pay any taxes due.

clip the check or money order to the front of the return. Do not staple.

If a corporation has been dissolved by forfeiture and wishes to be

Where to Get Forms, Information, and Assistance

reinstated, it must submit a written request for a tax clearance to the

Department of Revenue Services, Corporation Office Audit, 25 Sigourney

DRS Web site:

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

Reinstatement must be filed with the Connecticut Secretary of the State.

DRS Forms Unit

ctforms@po.state.ct.us

860-297-4753

Withdrawal from State

A foreign corporation that wishes to withdraw from Connecticut must

Tax-Fax:

860-297-5698

submit a written request for a tax clearance to the Department of Revenue

Services, Audit Division, 25 Sigourney Street, Hartford CT 06106-5032.

Telephone:

1-800-382-9463

(toll-free from within

The tax clearance and Application for Withdrawal must be filed with the

Connecticut)

Connecticut Secretary of the State.

860-297-5962

(from anywhere)

Mergers

TDD/TT Users

860-297-4911

(24 hour Service)

A corporation that has merged must file a return covering the period up

(Hearing Impaired)

to the date of merger. For further information contact the Connecticut

Office of the Secretary of the State at

860-509-6000.

SPECIFIC INSTRUCTIONS

Reorganization

Any corporation that is reorganized must submit the details concerning

Name and Address

the reorganization in writing to the Department of Revenue Services,

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

Operations Division, Registration Unit, 25 Sigourney Street, Hartford

and address and check the change of mailing address box on the front

CT 06106-5032 and provide the survivor’s Connecticut Tax Registration

page of

Form CT-990T.

Number.

Required Information

Tax Clearance/Tax Status

Enter the beginning and ending dates of the organization’s income year

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

even if the organization is a calendar year filer. Also enter the Connecticut

the Department of Revenue Services, Refunds, Clearances & Adjustments

Tax Registration Number and Federal Employer Identification Number

Unit, 25 Sigourney Street, Hartford CT 06106-5032 and must state the

in the spaces provided at the top of

Form CT-990T.

Additionally, check

name and address of the taxpayer, the Connecticut Tax Registration

any applicable boxes for change of mailing address or closing month,

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

initial return, amended return or final return.

clearance or tax status is being requested.

If the corporation is annualizing its income, check the box and complete

COMPUTATION OF INCOME

Form CT-1120I.

Line 1 -

Enter the federal unrelated business taxable income (from the

1999 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 deduction

All organizations must enter the date on which business activity

(from the 1999 federal Form 990-T, Part II, Line 31).

subjecting them to the Connecticut tax on unrelated business income

began in Connecticut.

Line 3 -

Enter the amount of the Connecticut unrelated business income

tax, if any, deducted on the 1999 federal Form 990-T.

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

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

Line 4 -

Enter the total of Lines 1, 2, and 3.

field of unrelated business activity as well as the specific product or

services (for example, retail sales, paper goods).

Line 5 -

Enter the refund or credit for overpayment of tax on 1998

Connecticut unrelated business taxable income included in 1999

If the organization is a corporation, enter the state of incorporation

Connecticut unrelated business taxable income.

and date of organization. If not incorporated in Connecticut, enter

the date a Certificate of Authority was issued by the Connecticut

Line 6 -

Subtract Line 5 from Line 4 and enter the result on Line 6.

Secretary of the State.

CT-990T Instructions (Rev. 12/99)

Page 2 of 4

STF CT31787I.2

Instructions For Form Ct-990t - Connecticut Department Of Revenue Services Page 2

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