Form 207/207 Hcc Ext - Application For Extension Of Time To File Domestic Insurance Premiums Tax Return Or Health Care Center Tax Return - 2014 Page 2

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Form 207/207 HCC EXT
Instructions
Use Form 207/207 HCC EXT, Application for Extension of Time
Where to File
to File Domestic Insurance Premiums Tax Return or Health Care
Make check payable to Commissioner of Revenue
Center Tax Return, to request a 12-month extension to fi le your
Services. To ensure payment is applied to your account,
Connecticut insurance premiums or health care center tax return.
write “2014 Form 207/207 HCC EXT” and your Connecticut
Complete this application in blue or black ink only.
Tax Registration Number on the front of your check. Be sure
to sign your check and paper clip it to the front of your return.
Request for Extension
Do not send cash. DRS may submit your check to your
An insurance company or health care center may request a
bank electronically.
12-month extension to fi le its Connecticut tax return provided
Mail to:
Department of Revenue Services
there is reasonable cause for the request.
State of Connecticut
To request an extension of time to fi le a Connecticut domestic
PO Box 2990
insurance premiums tax return or health care center tax
Hartford CT 06104-2990
return, check the applicable box on the front of this form. File
Failure to fi le or failure to pay the proper amount of tax due will
Form 207/207 HCC EXT and pay all the tax you expect to owe
on or before March 1, 2015.
result in penalty and interest charges. It is to your advantage
to fi le when your return is due whether or not you are able to
Form 207/207 HCC EXT only extends the time to fi le your
make full payment.
tax return. Form 207/207 HCC EXT does not extend the
time to pay the amount of tax due.
Signature
We will notify you only if the extension request is denied.
The treasurer of the company, or a principal offi cer of the
company, must sign Form 207/207 HCC EXT.
Name, Address, and Tax Registration Number
Enter the company’s name, address, Federal Employer
Paid Preparer Signature
Identifi cation Number (FEIN), and Connecticut Tax Registration
A paid preparer must sign and date Form 207/207 HCC EXT.
Number in the spaces provided.
Paid preparers must also enter their Social Security Number
(SSN) or Preparer Tax Identifi cation Number (PTIN) and their
Rounding Off to Whole Dollars
fi rm’s FEIN in the spaces provided.
You must round off cents to the nearest whole dollar on your
return and schedules. If you do not round, the Department of
Pay Electronically
Revenue Services (DRS) will disregard the cents.
Visit to use the Taxpayer
Round down to the next lowest dollar all amounts that include
Service Center (TSC) to make a direct tax
1 through 49 cents. Round up to the next highest dollar all
payment. After logging into the TSC, select
amounts that include 50 through 99 cents. However, if you
the Make Payment Only option and choose a tax type from
need to add two or more amounts to compute the amount
the drop down box. Using this option authorizes DRS to
to enter on a line, include cents and round off only the total.
electronically withdraw from your bank account (checking or
savings) a payment on a date you select up to the due date.
Example: Add two amounts ($1.29 + $3.21) to compute the
As a reminder, even if you pay electronically you must still
total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and
fi le your return on or before the due date. Tax not paid on or
entered on a line.
before the due date will be subject to penalty and interest.
Interest and Penalties
For More Information
In general, interest and penalty apply to any portion of the tax
Call DRS during business hours, Monday through Friday:
not paid on or before the original due date of the return. If the
tax is not paid when due, interest will accrue at the rate of 1%
1-800-382-9463 (Connecticut calls outside the Greater
per month or fraction of a month from the original due date of
Hartford calling area only); or
the return until the tax is paid in full.
860-297-5962 (from anywhere).
Late Payment Penalty: If tax is due, the penalty for late
TTY, TDD, and Text Telephone users only may transmit
payment is 10% of the tax due or $50, whichever is greater.
inquiries anytime by calling 860-297-4911.
Late Filing Penalty: If no tax is due, the Commissioner of
Revenue Services may impose a $50 penalty for the late fi ling
Forms and Publications
of any return or report required by law to be fi led.
Visit the DRS website at to download and
print Connecticut tax forms and publications.
Form 207/207 HCC EXT Back (Rev. 12/14)

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