DRS: CT-1120 CU e-filing notification


DRS Will Accept E-Filed Combined Unitary Returns
Beginning on April 18th

On April 18, 2017, DRS will begin accepting Form CT-1120CU, Combined Unitary Corporation Business Tax Return, electronically for income year 2016.  Form CT-1120CU is only required to be filed by groups of companies (two or more C Corporations) with common ownership that are engaged in a unitary business.  Unless a group receives a waiver from the electronic filing requirement, it must file Form CT-1120CU electronically.        

For calendar year end filers, Form CT-1120CU is due by May 1, 2017.    Check with your third party software company to determine when it will be ready to process and submit Form CT-1120CU.  If you are not able to electronically file by the due date, request an extension by filing Form CT-1120 EXT, Application for Extension of Time to File Connecticut Corporation Business Tax Return.  By requesting an extension, you will have six additional months to prepare and electronically file the return.  The extension must be requested and the tax due must be fully paid by the original due date.  Form CT-1120 EXT may be filed and payments may be made through our Taxpayer Service Center or through your third party software company. 

For more information on combined unitary returns, see Special Notice 2016(1), Combined Unitary Legislation, and the instructions to Form CT-1120CU.