Instructions For Form Ct-1120cr - Combined Corporation Business Tax Return

If the corporation is filing an amended return, check the

Mail return without payment to:

Amended box.

Department of Revenue Services

State of Connecticut

3. Final Return - If the parent or designated Connecticut

PO Box 150406

parent corporation is ﬁ ling a ﬁ nal combined return, check the

Hartford CT 06115-0406

corresponding box providing the reason for the ﬁ nal return:

Amended Return

•

Dissolution

Any company that fails to include items of income or deduction

To properly dissolve a domestic corporation you must ﬁ le

or makes any other error on a return must ﬁ le a Connecticut

a Certiﬁ cate of Dissolution with the Connecticut Ofﬁ ce of

amended return as follows:

the Secretary of the State. A dissolved corporation must

ﬁ le a return for the period up to the date of legal dissolution

• If a corporation is amending Form CT-1120CR for income

or the date of the ﬁ nal liquidation of assets, whichever is

years beginning on or after January 1, 2006, an amended

later.

return must be ﬁ led on Form CT-1120CR, and the Amended

box must be checked.

Any dissolved corporation that continues to conduct

business must ﬁ le Form CT-1120 and pay any taxes due.

• If a corporation is amending Form CT-1120CR for income

If a corporation has been dissolved by forfeiture and wishes

years beginning prior to January 1, 2006, an amended

to be reinstated, it must submit a written request for a tax

return should be ﬁ led using Form CT-1120X, Amended

clearance to:

Corporation Business Tax Return.

Department of Revenue Services

A copy of federal Form 1120X, Amended U.S. Corporation

Corporation Tax Audit Unit

Income Tax Return, must be attached to substantiate any changes

25 Sigourney St Ste 2

to federal net income.

Hartford CT 06106-5032

For Further Information

The tax clearance and certiﬁ cate of reinstatement must be

Call DRS during business hours, Monday through Friday:

ﬁ led with the Connecticut Ofﬁ ce of the Secretary of the

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

State.

Hartford calling area only), or

•

Withdrawal From State

• 860-297-5962 (from anywhere).

A foreign corporation that wishes to withdraw from

TTY, TDD, and Text Telephone users only may transmit

Connecticut must ﬁ le a written application for withdrawal

inquiries anytime by calling 860-297-4911.

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

Any corporation that has withdrawn must ﬁ le Connecticut

Forms and Publications

Form CT-1120 up to the date of withdrawal and pay any

Visit the DRS website at to download and

taxes due.

print Connecticut tax forms and publications.

•

Mergers and Reorganizations

Line Instructions

A corporation that has merged must ﬁ le a written application

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

Enter the beginning and ending dates of the parent or designated

Any corporation that has merged must ﬁ le Connecticut

Connecticut parent corporation’s income year regardless of

Form CT-1120 covering the period up to the date of merger

whether the corporation is a calendar year or ﬁ scal year ﬁ ler.

and pay any tax due.

Also enter the corporation’s Connecticut Tax Registration

Number and Federal Employer Identiﬁ cation Number (FEIN).

For further information about withdrawal from the state, mergers

and reorganizations, or dissolutions, contact the Connecticut

Check and Complete Applicable Boxes

Ofﬁ ce of the Secretary of the State at 860-509-6000.

1. Address Change - Check the address change box, and ﬁ le

Any corporation that is reorganized must submit the details

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

concerning the reorganization in writing and disclose the

(available on the DRS website). If the address change box is

survivor’s Connecticut Tax Registration Number. Mail to:

checked, a completed Form CT-8822C must be attached to Form

CT-1120CR.

Department of Revenue Services

State of Connecticut

2. Return Status - Check the corresponding box to indicate

PO Box 2937

the type of combined return being ﬁ led.

Hartford CT 06104-2937

If this is the ﬁ rst time the corporation is ﬁ ling Form CT-1120CR,

4. Type of Federal Return Filed - Check the box if the federal

check the Initial box and attach Form CT-1120CC.

return was ﬁ led on a consolidated basis. If the Consolidated

If the corporation is legally dissolved or withdrawn, check the

Basis box is checked, enter the parent company’s name and

Final box and complete Line 3, below.

FEIN.

If the corporation is ﬁ ling a short period return, check the Short

5. Exchange of Research and Development Tax Credits -

period box.

Check the Yes box if any included corporation is exchanging

Research and Development tax credits available under Conn.

Form CT-1120CR Instructions (Rev. 12/11)

Page 2 of 6

Instructions For Form Ct-1120cr - Combined Corporation Business Tax Return - 2011 Page 2

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