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

General Instructions

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Mergers and Reorganizations

A corporation that has merged must file a written application

Complete this return in blue or black ink only.

with the Connecticut Office of the Secretary of the State. Any

Required Information

corporation that has merged must be included in Form CT-1120U

up to the date of merger and pay any tax due.

Enter the beginning and ending dates of the parent or designated

Connecticut parent corporation’s income year regardless of whether

Any corporation that is reorganized must submit the details

the corporation is a calendar year or fiscal year filer. Also, enter the

concerning the reorganization in writing and disclose the

survivor’s Connecticut Tax Registration Number. Mail to:

parent or designated Connecticut parent corporation’s Connecticut

Tax Registration Number; FEIN; total assets from the corporation’s

Department of Revenue Services

federal Form 1120, U.S. Corporation Income Tax Return, Schedule

State of Connecticut

L, Line 15, Column (d); gross receipts, net of returns and allowances

PO Box 2937

from federal Form 1120, Line 1c; and North American Industry

Hartford CT 06104-2937

Classification System (NAICS) code for principal business activity,

For further information about withdrawal from the state, mergers

in the spaces provided at the top of Form CT-1120U.

and reorganizations, or dissolutions, contact the Connecticut

Office of the Secretary of the State at 860-509-6000.

NAICS Code for Principal Business Activity

4. If this is the first year this group is filing a unitary return, check

Form CT-NAICS, NAICS Codes for Principal Business Activity

the corresponding box and attach Form CT-1120CC.

for Connecticut Tax purposes is available on the DRS website.

Visit for general information concerning the

5. Check the corresponding box and attach Form CT-1120AB, if any

classification of principal business activity under NAICS.

nexus company within the unitary group pays, accrues, or incurs

interest expenses or intangible expenses, costs, and related interest

Check and Complete Applicable Boxes

expenses to a related member.

1. Address change. To make any changes to the parent or

6. Check this box if the unitary group is exchanging Research

designated Connecticut parent’s corporation address, clearly print

and Development tax credits available under Conn. Gen. Stat.

the new information, check the Address change box, and file Form

§§12-217j or 12-217n, for a credit refund equal to 65% of the

CT-8822C, Corporation Business Tax Change of Address. If the

value of the credit, subject to certain limitations. Attach Form

Address change box is checked, a completed Form CT-8822C must

CT-1120RC, Research and Experimental Expenditures Credit,

be attached to Form CT-1120U.

or Form CT-1120 RDC, Research and Development Credit, and

2. Unitary return status. If this is the last year that the unitary

Form CT-1120 XCH, Application for Exchange of Research and

group is filing a unitary return, check the Final box.

Development or Research and Experimental Expenditures Tax

Credits by a Qualified Small Business.

If the corporation is filing for a short period, check the Short period

box.

7. Check this box if the unitary group used the annualized

3. Check the corresponding box to indicate if any corporation within

installment method to make its estimated tax installments for this

the group has dissolved, withdrawn, merged, or reorganized:

year. Complete Form CT-1120I, and attach it to Form CT-1120U.

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Dissolution

For more information regarding the annualized installment method,

see IP 2013(18), Q&A on Estimated Corporation Business Tax and

To properly dissolve a domestic corporation you must file a

Certificate of Dissolution with the Connecticut Office of the

Worksheet CT-1120AE.

Secretary of the State. A dissolved corporation must file a return

8. Check this box if any included corporation is filing Form

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

CT-1120 PIC, Information Return for Passive Investment Companies.

final liquidation of assets, whichever is later.

If this box is checked, Form CT-1120 PIC must be attached.

Passive investment companies must be related to a financial

Any dissolved corporation that continues to conduct business

must be included in Form CT-1120U and pay any taxes due. If

service company or to an insurance company. Passive Investment

a corporation has been dissolved by forfeiture and wishes to be

companies are exempt from the corporation business tax but must

reinstated, it must submit a written request for a tax clearance

file Form CT-1120 PIC.

to:

Department of Revenue Services

Corporation Office Audit Unit

25 Sigourney St Ste 2

Hartford CT 06106-5032

The tax clearance and certificate of reinstatement must be filed

with the Connecticut Office of the Secretary of the State.

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Withdrawal From State

A foreign corporation that wishes to withdraw from Connecticut

must file a written application for withdrawal with the Connecticut

Office of the Secretary of the State. Any corporation that has

withdrawn must be included in Form CT-1120U up to the date

of withdrawal and pay any taxes due.

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

Page 3 of 6

Form Ct-1120u - Unitary Corporation Business Tax Return Instructions - 2013 Page 3

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