Form Ct-1120u - Unitary Corporation Business Tax Return Instructions

When to File Form CT-1120U

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

Every corporation must file a return on or before the first day of the

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

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

month following the due date of the company’s corresponding federal

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

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

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

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

transaction. At the end of the transaction you will be given a confirmation

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

corporation business tax return is due on or before the first day of

number for your records.

the fourth month following the end of the income year. If the due

There are three ways to pay by credit card:

date falls on a Saturday, Sunday, or legal holiday, the next business

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

day is the due date. The return will meet the timely filed and timely

Credit Card;

payment rules if the U.S. Postal Service cancellation date, or the

• Visit: and select State Payments; or

date recorded or marked by a designated private delivery service

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

(PDS) using a designated type of service, is on or before the due

date. Not all services provided by these designated PDSs qualify.

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

enter the Connecticut Jurisdiction Code: 1777.

The following are the designated PDSs and designated types of

service at the time of publication:

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

Pay by Mail: Make your check payable to Commissioner of

Federal Express (FedEx)

United Parcel Service (UPS)

Revenue Services. To ensure payment is applied to your account,

• FedEx Priority Overnight

• UPS Next Day Air

write “2013 Form CT-1120U” and the corporation’s Connecticut Tax

• FedEx Standard Overnight

• UPS Next Day Air Saver

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

• FedEx 2Day

• UPS 2nd Day Air

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

• FedEx International Priority

• UPS 2nd Day Air A.M.

DRS may submit your check to your bank electronically.

• FedEx International First

• UPS Worldwide Express

Plus

Where to File

• UPS Worldwide Express

A corporation filing Form CT-1120U must continue to submit paper

DHL Express (DHL)

returns to DRS.

• DHL Same Day Service

Mail return with payment to:

Department of Revenue Services

This list is subject to change. See Policy Statement

2012(2),

State of Connecticut

Designated Private Delivery Services and Designated Types of

PO Box 2974

Service.

Hartford CT 06104-2974

Extension Request

Mail return without payment to:

The unitary group may request an extension of time to file the

Department of Revenue Services

annual return by filing CT-1120 EXT, Application for Extension of

State of Connecticut

PO Box 150406

Time to File Corporation Business Tax Return, not later than the

first day of the month following the due date of the unitary group’s

Hartford CT 06115-0406

corresponding federal income tax return for the income year (April 1

Amended Returns

for calendar year taxpayers). In the case of a group not required to

Any unitary group that fails to include items of income or deduction

file a federal income tax return for the income year, the extension

or makes any other error on a return must file an amended combined

request must be filed on or before the first day of the fourth month

return on Form CT-1120X, Amended Corporation Business Tax

following the end of the income year. Payment of the total tax due

Return, that applies to the tax year being amended and check the

must be included with the request. The timely filing of Form CT-1120

Amended box.

EXT will automatically extend the due date for six months.

If a corporation has filed an amended federal return with the IRS

Visit to file your extension request electronically.

and the amendment affects the corporation’s Connecticut tax return,

then within 90 days of the IRS final determination on that amended

Form CT-1120 EXT extends only the time to file the tax return. It does

federal return, the corporation must file an amended Connecticut

not extend the time to pay the corporation business

Corporation Business tax return, and attach a copy of federal Form

tax. Interest on any tax not paid by the original due

1120X, Amended U.S. Corporation Income Tax return.

date is computed at 1% per month or fraction of a

Corrections to taxable income made by the IRS must be reported

month until the tax is paid in full.

to the Commissioner of Revenue Services on or before 90 days

after the final determination of the change. All federal adjustments

Payment Options

must be reported on an amended return. An extension request for

Pay Electronically: Visit to use the Taxpayer

reporting federal audit changes may be submitted in writing to the

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

Commissioner stating the reason additional time is required.

into the TSC, select the Make Payment Only option and choose a

If the adjustment on a Connecticut amended return is not related to

tax type from the drop down box. Using this option authorizes the

an adjustment made on a federal amended return (e.g. an adjustment

Department of Revenue Services (DRS) to electronically withdraw

to Connecticut net income, Connecticut minimum tax base, a

a payment from your bank account (checking or savings) on a

Connecticut apportionment factor, a Connecticut net operating

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

loss, or a Connecticut corporation business tax credit), explain the

electronically you must still file your return by the due date. Tax not

adjustment in detail and attach all appropriate supporting forms and

paid on or before the due date will be subject to penalty and interest.

schedules.

Form CT-1120U Instructions (Rev. 12/13)

Page 2 of 6

Form Ct-1120u - Unitary Corporation Business Tax Return Instructions - 2013 Page 2

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