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Form CT-1120 EXT

Instructions

Complete this form in blue or black ink only.

Payment Options

Pay Electronically: Visit to use the TSC to

Use Form CT-1120 EXT, Application for Extension of Time to File

make a direct tax payment. After logging into the TSC, select the

Corporation Business Tax Return, to request a six-month

Make Payment Only option and choose a tax type from the drop

extension to file Form CT-1120, Corporation Business Tax

down box. Using this option authorizes DRS to electronically

Return, Form CT-1120CR, Combined Corporation Business

withdraw a payment from your bank account (checking or

Tax Return, or Form CT-1120U, Unitary Corporation Business

savings) on a date you select up to the due date. As a reminder,

Tax Return. It is not necessary to include a reason for the

even if you pay electronically you must still file your return on or

Connecticut extension request if an extension on federal

before the due date. Tax not paid on or before the due date will

Form 7004, Application for Automatic Extension of Time to File

be subject to penalty and interest.

Certain Business Income Tax, Information, and Other Returns,

was filed with the Internal Revenue Service.

Pay by Credit Card or Debit Card: You may elect to pay

your tax liability using a credit card (American Express®,

If federal Form 7004 was not filed, the corporation may apply for a

Discover®, MasterCard®, or VISA®) or comparable debit card.

six-month extension to file the Connecticut corporation business

A convenience fee will be charged by the service provider. You

tax return if there is reasonable cause for the request.

will be informed of the amount of the fee and you may elect to

To get a Connecticut filing extension the corporation

cancel the transaction. At the end of the transaction you will be

MUST:

given a confirmation number for your records.

• Complete Form CT-1120 EXT in its entirety;

There are three ways to pay by credit card or comparable debit

card:

• File it on or before the first day of the month following the

due date of the company’s corresponding federal income

• Log in to your account in the TSC and select Make Payment

tax return for the income year (April 1 for calendar year

by Credit Card;

taxpayers); and

• Visit: and select State Payments;

• Pay the amount shown on Line 13.

Form CT-1120 EXT extends only the time to file the Connecticut

• Call Official Payments Corporation toll-free at 1-800-2PAY-TAX

corporation business tax return. Form CT-1120 EXT does not

(1-800-272-9829) and follow the instructions. You will be asked

DRAFT 8-26-13

extend the time to pay the amount of tax due.

to enter the Connecticut Jurisdiction Code: 1777.

Your payment will be effective on the date you make the charge.

When to File

Do not send in Form CT-1120 EXT if payment is made through the

File Form CT-1120 EXT on or before the first day of the month

credit card service provider. If your payment is late, DRS will notify

following the due date of the company’s corresponding federal

you in writing that your request for extension of time to file is denied.

income tax return for the income year (April 1 for calendar year

taxpayers). In the case of any company that is not required to file

Pay by Mail: Make your check payable to Commissioner

a federal income tax return for the income year, the Connecticut

of Revenue Services. To ensure payment is applied to your

corporation business tax return must be filed on or before the first

account, write

“2013

Form CT-1120 EXT” and the corporation’s

day of the fourth month following the end of the income year.

Connecticut Tax Registration Number on the front of the check.

Be sure to sign your check and paper clip it to the front of your

If the due date falls on a Saturday, Sunday, or legal holiday, the

return. Do not send cash. DRS may submit your check to your

next business day is the due date.

bank electronically.

Where to File

Interest and Penalty

File Electronically

Interest is assessed at 1% per month or fraction of a month

This return can be filed electronically

on any underpayment of tax computed from the first day of the

through the Department of Revenue

fourth month following the close of the income year. The penalty

Services (DRS) Taxpayer Service Center (TSC). The TSC

for underpayment of tax is 10% of the tax due or $50, whichever

allows taxpayers to electronically file, pay, and manage

is greater. If no tax is due, the Commissioner of Revenue

state tax responsibilities. Visit to make

Services may impose a $50 penalty for the late filing of any return

electronic transactions or administer your tax account online.

or report that is required by law to be filed.

If you file electronically you are expected to pay electronically

If a request for a filing extension has been granted, a corporation

at the time of filing.

may avoid a penalty for failure to pay the full amount due by the

File a Paper Return

original due date if it pays:

Mail paper return with payment to:

• At least 90% of the tax shown to be due on the return on or

Department of Revenue Services

before the original due date of the return; and

State of Connecticut

• The balance due with the filing of Form CT-1120, on or before

PO Box 2974

the extended due date.

Hartford CT 06104-2974.

Mail paper return without payment to:

Department of Revenue Services

State of Connecticut

PO Box 150406

Hartford CT 06115-0406.

Page 2 of 3

Form CT-1120 EXT (Rev. 12/13)

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Form Ct-1120 Ext Draft - Application For Extension Of Time To File Corporation Business Tax Return - 2013 Page 2

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