Form Ct-990t - Connecticut Unrelated Business Income Tax Return Instructions - 2011 Page 3
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1
2
3
4Computation of Tax
the Connecticut Office of the Secretary of the State at
860-509-6000.
Line 1 - Enter the unrelated business taxable income from
Computation of Income, Line 6. An organization that may not
Type of Organization
apportion its unrelated business taxable income must also enter
Check the type of organization fi ling Form CT-990T.
this amount on Computation of Tax, Line 3.
All organizations must enter the date on which business
Line 2 - If the organization is entitled to apportion its income,
activity subjecting them to the Connecticut tax on unrelated
enter the apportionment fraction computed on Schedule A,
business income began in Connecticut.
Line 5. The fraction must be expressed as a decimal and carried
Indicate the nature of the unrelated business activity. If more
to six places.
than one, list in order of percentage of total receipts. State
Line 3 - Enter the amount of the Connecticut unrelated
the broad fi eld of unrelated business activity as well as the
business taxable income. This amount is either the amount on
specifi c product or services (for example, retail sales, paper
Line 1 or the amount on Line 1 multiplied by the apportionment
goods).
fraction on Line 2.
If the organization is a corporation, enter the state and
Line 4 - Enter the amount of operating loss carryover apportioned
date of incorporation. If not incorporated in Connecticut,
to Connecticut from Schedule B, Line 12.
enter the date a Certifi cate of Authority was issued by the
Connecticut Secretary of the State.
Computation of Amount Payable
Status Letter Requests
Line 1 - Taxpayers with gross income less than $100 million enter
the amount from Computation of Tax, Line 6. If the amount from
Requests for status letters must be submitted in writing on the
organization’s letterhead and must include:
federal Form 990-T, Part I, Line 13, Column A is $100 million or
more, also include surtax. To include surtax, multiply the amount
Name and address of the organization;
from Computation of Tax, Line 6 by 110% (1.1) and enter on
Connecticut Tax Registration Number;
Line 1.
Tax types for which the tax status is being requested;
Line 4 - Enter the total tax credits applied from Form CT-1120K,
A statement that clearly explains the reason for the status
Part III, Line 9. Do not exceed the amount on Line 1.
letter request;
Line 6 - Enter on Lines 6a through 6c all prepayments that were
The mailing address for the status letter if it is different from
made. Enter the total on Line 6.
the address of the organization;
Line 8(a) - Enter penalty if applicable. See the Penalty section
The original signature and title of the authorized representative
of these instructions.
making the request; and
Line 8(b) - Enter interest due on tax not paid by the original due
A properly executed Form LGL-001, Power of Attorney,
date. See the Interest section of these instructions.
signed by an authorized representative of the business if the
status letter is requested by anyone other than an authorized
Line 8(c) - Enter interest due on underpayment of estimated
representative of the organization.
tax. Complete and attach 2011 Form CT-1120I.
Mail your status letter request to:
Line 8 - Add Lines 8(a) through 8(c), and enter the total on
Line 8.
Department of Revenue Services
Collection & Enforcement Division - Lien Unit
Line 9(a) - Enter the amount of overpayment to be credited to
Request for Status Letter
2012 estimated tax.
25 Sigourney St Ste 2
The overpayment will be treated as estimated tax paid on the
Hartford CT 06106-5032
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 2011(21), Q&A on Estimated
Corporation Business Tax and Worksheet CT-1120AE.
Rounding Off to Whole Dollars
You must round off cents to the nearest whole dollar on your
Line 9(b) - Enter the amount of overpayment to be refunded.
return and schedules. If you do not round, DRS will disregard
Lines 9(c) through 9(e) – Get your refund faster by choosing
the cents. Round down to the next lowest dollar all amounts that
direct deposit. Complete Lines 9c, 9d, and 9e to have your
include 1 through 49 cents. Round up to the next highest dollar all
refund directly deposited into your checking or savings account.
amounts that include 50 through 99 cents. However, if you need
No. 101
Name of Depositor
to add two or more amounts to compute the amount to enter on
Date
Street Address
a line, include cents and round off only the total.
City, State, Zip Code
Pay to the
$
Order of
Computation of Income
Line 1 - Enter the federal unrelated business taxable income
from 2011 federal Form 990-T, Part II, Line 34.
Name of your Bank
Street Address
Line 2 - Enter the amount of the federal net operating loss
City, State, Zip Code
deduction from 2011 federal Form 990-T, Part II, Line 31.
092125789
091 025 025413
0101
Line 3 - Enter the amount of the Connecticut unrelated
business income tax, if any, deducted on 2011 federal
Routing Number
Account Number
Form 990-T.
Enter your nine-digit bank routing number and your bank
Line 5 - Enter the refund or credit (if any) for overpayment of tax
account number in Lines 9d and 9e. Your bank routing number
on Connecticut unrelated business taxable income included in
is the fi rst nine-digit number printed on your check or savings
2011 Connecticut unrelated business taxable income.
Form CT-990T Instructions (Rev. 12/11)
Page 3 of 4
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