Form Ct-990t - Connecticut Unrelated Business Income Tax Return Instructions

Forms and Publications

If the Yes box is checked, the organization is authorizing DRS to call

Visit the DRS website at to download and

the paid preparer to answer any questions that may arise during the

print Connecticut tax forms and publications.

processing of the 2011 Connecticut Unrelated Business Income Tax

Return. The organization is also authorizing the paid preparer to:

Speciﬁ c Instructions

Give DRS any information that is missing from the return;



Name and Address

Call DRS for information about the processing of Form



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

CT-990T or the status of the organization’s refund or

correct name and address, and check the change of mailing

payment; and

address box on the front of Form CT-990T.

Respond to certain DRS notices that the organization



may have shared with the preparer regarding math errors,

Required Information

offsets, and return preparation. The notices will not be sent

Enter the beginning and ending dates of the organization’s

to the preparer.

income year even if the organization is a calendar year ﬁ ler. Also

The organization is not authorizing the paid preparer to

enter the Connecticut Tax Registration Number and FEIN in the



receive any refund check, bind the organization to anything

spaces provided at the top of Form CT-990T. Additionally, check

(including additional tax liability), or otherwise represent

all applicable boxes for change of mailing address or closing

the organization before DRS. The authorization cannot be

month, initial return, amended return, or ﬁ nal return.

revoked. However, the authorization will automatically end

Annualization

no later than the due date (without regard to extensions)

If the organization is annualizing its income, check the

for ﬁ ling the 2012 Connecticut Unrelated Business Income

corresponding box and complete Form CT-1120I. See

Tax Return.

Informational Publication 2011(21), Q & A on Estimated

Attachments to be Filed With Return

Corporation Business Tax and Worksheet CT-1120AE.

Attach a complete copy of federal Form 990-T as ﬁ led with the

Change of Address

IRS, including all schedules and attachments used in arriving

File Form CT-8822C, Corporation Business Tax Change of

at federal unrelated business taxable income. Attach Form

Address, to notify DRS of any change in the physical location

CT-1120K, Business Tax Credit Summary, to Form CT-990T

or mailing address of the organization. See Forms and

if the organization is claiming the Electronic Data Processing

Publications, above.

Property tax credit, the Urban and Industrial Site Reinvestment

tax credit, or a carryforward balance of either tax credit for the

Final Return

current income year.

If this is a ﬁ nal return, check the ﬁ nal return box. Also check

Payment Options

the corresponding box below providing the reason for the ﬁ nal

Pay Electronically: Visit to use the Taxpayer

return:

Service Center (TSC) to make a direct tax payment. After

Dissolution



logging into the TSC, select the Make Payment Only option and

A domestic organization is properly dissolved by the ﬁ ling of

choose a tax type from the drop down box. Using this option

a Certiﬁ cate of Dissolution with the Connecticut Secretary

authorizes DRS to electronically withdraw from your bank

of the State. A dissolved organization must ﬁ le a return for

account (checking or savings) a payment on a date you select

the period up to the date of legal dissolution or the date of

up to the due date. As a reminder, even if you pay electronically

ﬁ nal liquidation of assets, whichever is later. Any dissolved

you must still ﬁ le your return on or before the due

organization that continues to conduct business must ﬁ le

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

Form CT-990T and pay any taxes due.

be subject to penalty and interest.

If an organization has been dissolved by forfeiture and

P a y b y M a i l : M a k e c h e c k p a y a b l e

wishes to be reinstated, it must submit a written request

to Commissioner of Revenue Services.

for a tax clearance to: DRS Corporation Tax Audit Unit,

To ensure payment is applied to your account, write

25 Sigourney St Ste 2, Hartford CT 06106-5032. The tax

“2011 Form CT-990T” and the Connecticut Tax Registration

clearance and Certiﬁ cate of Reinstatement must be ﬁ led

Number on the front of your check. Be sure to sign your check

with the Connecticut Ofﬁ ce of the Secretary of the State.

and paper clip it to the front of your return. Do not send cash. DRS

Withdrawal From State

may submit your check to your bank electronically.



A foreign organization that wishes to withdraw from

Failure to ﬁ le or failure to pay the proper amount of tax due will

Connecticut must ﬁ le a written application for withdrawal

result in penalty and interest charges. It is to your advantage

with the Connecticut Ofﬁ ce of the Secretary of the State.

to ﬁ le when your return is due whether or not you are able to

Any organization that has withdrawn must ﬁ le Connecticut

make full payment.

Form CT-990T up to the date of withdrawal and pay any

Where to File

taxes due.

Mail paper return to:

Mergers and Reorganizations



Department of Revenue Services

An organization that has merged must file a written

State of Connecticut

application with the Connecticut Ofﬁ ce of the Secretary

PO Box 5014

of the State. An organization that has merged must ﬁ le a

Hartford CT 06102-5014

return covering the period up to the date of merger.

For Further Information

Any organization that is reorganized must submit the details

Call DRS during business hours, Monday through Friday:

concerning the reorganization in writing and disclose the

1-800-382-9463 (Connecticut calls outside the Greater



survivor’s Connecticut Tax Registration Number to: DRS

Hartford calling area only) ; or

Operations Division, Registration Unit, 25 Sigourney St

860-297-5962 (from anywhere).



Ste 2, Hartford CT 06106-5032.

TDD, TTY, and Text Telephone users only may transmit

For further information about withdrawal from the state,

inquiries anytime by calling 860-297-4911.

mergers and reorganizations, or dissolutions, contact

Form CT-990T Instructions (Rev. 12/11)

Page 2 of 4

Form Ct-990t - Connecticut Unrelated Business Income Tax Return Instructions - 2011 Page 2

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