DRS: 12-723-5, Extension of time to file withholding tax returns

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications. 111 Phoenix Avenue. Enfield, CT 06082. colp@jud.state.ct.us Copies of DRS forms and publications are available at http://www.ct.gov/drs

Conn. Agencies Regs. 12-723-5.  Extension of time to file withholding tax returns.

(a) Where, for good cause, a federal Form 941 is filed late, a Connecticut quarterly withholding tax return (Form CT-941) also may be filed late. In such a case, a copy of the statement attached to the late-filed federal Form 941 shall be attached to the late-filed Form CT-941.

(b) Where an extension is requested for filing a federal Form W-3, an extension of time to file a Form CT-W3 may be requested by filing a Form CT-8809 (Request For Extension of Time to File Informational Returns), together with a copy of the letter from the Internal Revenue Service approving or denying the request for a federal extension, with the Department.

(Effective November 18, 1994.)