Form 472 - Attorney Occupational Tax Return

Form 472

Instructions (continued)

Waiver of Penalty

What if My Address Changes

To make a penalty waiver request, taxpayers must complete

If your address changes, you should notify both DRS and the

and submit Form DRS-PW, Request for Waiver of Civil Penalty,

Statewide Grievance Committee.

to DRS Operations Bureau/Penalty Waiver. Taxpayers may

To change your address with DRS:

mail Form DRS-PW to the address listed below or fax it to the

• Correct the address on the front of this return;

Operations Bureau/Penalty Waiver at 860-297-5727.

• Fax a written notice of the change. Include your Juris Number

Department of Revenue Services

and Connecticut Tax Registration Number as it appears

Operations Bureau/Penalty Waiver

on the front of this return and fax to 860-297-4757,

PO Box 5089

Attn.: Operations Bureau/Registration; or

Hartford CT 06102-5089

• Submit a written notice of the change, include your Juris

DRS will not consider a penalty waiver request unless it is

Number or Connecticut Tax Registration Number as it appears

accompanied by a fully completed and properly executed

on the front of this return and mail to:

Form DRS-PW. For detailed information about the penalty

Department of Revenue Services

waiver process, see Policy Statement 2010(1), Requests for

Operations Bureau/Registration

Waiver of Civil Penalties.

PO Box 2937

Who Must Sign the Return

Hartford CT 06104-2937

The attorney must sign and date Form 472. If the attorney

To change your address with the Statewide Grievance

becomes legally incompetent or dies before ﬁ ling the attorney

Committee:

occupational tax return, the attorney’s guardian, conservator,

• Visit the Connecticut Judicial Branch website at

executor, or administrator, as the case may be, may sign the

to download form JD-GC-10, Attorney

return on the attorney’s behalf.

Registration, Change of Information.

Paid Preparer Information

• Return form JD-GC-10 to the Statewide Grievance Committee

A paid preparer must sign and date Form 472. Paid preparers

at the address shown on the form.

must also enter their SSN or Preparer Tax Identiﬁ cation number

(PTIN) and their ﬁ rm’s name, address, and Federal Employer

• Indicate your change of address on Form JD-GC-9, Attorney

Identiﬁ cation Number (FEIN) in the spaces provided.

Registration, which is sent to you annually by the Statewide

Grievance Committee.

Additional Information

See Informational Publication 2009(31), Attorney Occupational

Filing an Amended Return

Tax and Client Security Fund Fee.

If you make an error(s) on your return, you must correct the

error(s) by ﬁ ling an amended return using a new Form 472.

Check the box to indicate this is an amended return and

complete the form using the correct ﬁ gures and information for

the reporting period.

You must ﬁ le an amended return within three years of the original

due date of the return to claim a refund of taxes already paid.

An explanation of the claim for refund must accompany the

amended return.

Page 3 of 3

Form 472 (Rev 11/13)

Form 472 - Attorney Occupational Tax Return - 2013 Page 3

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