Instructions For Form Ct-990t - Connecticut Unrelated Business Income Tax Return - 2013 Page 3
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4Line 5 - Enter the refund or credit (if any) for overpayment of tax
For further information about withdrawal from the state,
mergers and reorganizations, or dissolutions, contact
on Connecticut unrelated business taxable income included in
the Connecticut Office of the Secretary of the State at
2013 Connecticut unrelated business taxable income.
860-509-6000.
Computation of Tax
Type of Organization
Line 1 - Enter the unrelated business taxable income from
Check the type of organization fi ling Form CT-990T.
Computation of Income, Line 6. An organization that may not
apportion its unrelated business taxable income must also enter
All organizations must enter the date on which business
this amount on Computation of Tax, Line 3.
activity subjecting them to the Connecticut tax on unrelated
business income began in Connecticut.
Line 2 - If the organization is entitled to apportion its income,
Indicate the nature of the unrelated business activity. If more
enter the apportionment fraction computed on Schedule A,
than one, list in order of percentage of total receipts. State
Line 5. The fraction must be expressed as a decimal and carried
to six places.
the broad fi eld of unrelated business activity as well as the
specifi c product or services (for example, retail sales, paper
Line 3 - Enter the amount of the Connecticut unrelated
goods).
business taxable income. This amount is either the amount on
If the organization is a corporation, enter the state and
Line 1 or the amount on Line 1 multiplied by the apportionment
date of incorporation. If not incorporated in Connecticut,
fraction on Line 2.
enter the date a Certifi cate of Authority was issued by the
Line 4 - Enter the amount of operating loss carryover apportioned
Connecticut Secretary of the State.
to Connecticut from Schedule B, Line 14.
Status Letter Requests
Computation of Amount Payable
Requests for status letters must be submitted in writing on the
Line 1 - Taxpayers with gross income less than $100 million enter
organization’s letterhead and must include:
the amount from Computation of Tax, Line 6. If the amount from
Name and address of the organization;
federal Form 990-T, Part I, Line 13, Column A is $100 million or
Connecticut Tax Registration Number;
more, also include surtax. To include surtax, multiply the amount
from Computation of Tax, Line 6 by 120% (1.2) and enter on
Tax types for which the tax status is being requested;
Line 1.
A statement that clearly explains the reason for the status
Line 4 - Enter the total tax credits applied from Form CT-1120K,
letter request;
Part III, Line 9. Do not exceed the amount on Line 1.
The mailing address for the status letter if it is different from
the address of the organization;
Line 6 - Enter on Lines 6a through 6c all prepayments that were
made. Enter the total on Line 6.
The original signature and title of the authorized representative
making the request; and
Line 8a - Enter penalty if applicable. See the Penalty section
of these instructions.
A properly executed Form LGL-001, Power of Attorney,
signed by an authorized representative of the business
Line 8b - Enter interest due on tax not paid by the original due
if the status letter is requested by anyone other than an
date. See the Interest section of these instructions.
authorized representative of the organization.
Line 8c - Enter interest due on underpayment of estimated tax.
Mail your status letter request to:
Complete and attach 2013 Form CT-1120I.
Department of Revenue Services
Line 8 - Add Lines 8a through 8c, and enter the total on Line 8.
Compliance Resolution Unit
Line 9a - Enter the amount of overpayment to be credited to
Request for Status Letter
2014 estimated tax.
25 Sigourney St Ste 2
Hartford CT 06106-5032
The overpayment will be treated as estimated tax paid on the
fi fteenth day of the third month (March 15 for calendar year
DRS accepts hand-delivered status letter requests from
fi lers), if the tax return is fi led on time or if the tax return is fi led
organizations. However, DRS does not accept status letter
within the extension period if a timely request for extension was
requests made by email, fax, or telephone. See Informational
fi led. A request to apply an overpayment to the following
Publication 2004(9), Status Letters.
tax year is irrevocable. See IP 2013(18), Q&A on Estimated
Rounding Off to Whole Dollars
Corporation Business Tax and Worksheet CT-1120AE.
You must round off cents to the nearest whole dollar on your
Line 9b - Enter the amount of overpayment to be refunded.
return and schedules. If you do not round, DRS will disregard
Lines 9c through 9e – Get the refund faster by choosing direct
the cents. Round down to the next lowest dollar all amounts that
deposit. Complete Lines 9c, 9d, and 9e to have the refund
include 1 through 49 cents. Round up to the next highest dollar all
directly deposited into a checking or savings account.
amounts that include 50 through 99 cents. However, if you need
to add two or more amounts to compute the amount to enter on
a line, include cents and round off only the total.
No. 101
Name of Depositor
Date
Street Address
Computation of Income
City, State, Zip Code
Pay to the
$
Line 1 - Enter the federal unrelated business taxable income
Order of
from 2013 federal Form 990-T, Part II, Line 34.
Line 2 - Enter the amount of the federal net operating loss
Name of your Bank
Street Address
deduction from 2013 federal Form 990-T, Part II, Line 31.
City, State, Zip Code
Line 3 - Enter the amount of the Connecticut unrelated
092125789
091 025 025413
0101
business income tax, if any, deducted on 2013 federal
Form 990-T.
Routing Number
Account Number
Form CT-990T Instructions (Rev. 12/13)
Page 3 of 4
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