DRS: 2010-Forms/Publications Alerts

2010/2011 Forms/Publications Alerts

This list identifies Connecticut Forms and instructions which have been changed subsequent to their initial release to the public. Versions now found on this site are correct unless otherwise noted; any version previously printed or downloaded from the site may be inaccurate and should be replaced.

Alerts for Publications and Forms Issued in 2010/2011
Date Originally Posted Form Name/Number Date Revised Version Posted DESCRIPTION OF CHANGE
01/12/10 CT-1120XCH 01/27/10 A correction was made to the line instruction for Part II, Line 2a. Line 2a now reads: “Enter the amount of 2009 Research and Development Tax Credit from 2009 Form CT-1120 RDC, Part II, greater of Line 2 or Line 7.”
12/18/09 CT-1120 Booklet 1/29/10 A correction was made to Page 7, File a Paper Return section. The address to mail a paper return without payment now reads: “Department of Revenue Services, State of Connecticut, PO Box 150406, Hartford CT 06115-0406.”
12/15/09   CT-W4 04/12/10  A correction was made to Page 2, Employer Instructions: it should read: For any employee who does not complete Form CT-W4, you are required to withhold at the 5% marginal rate without allowance for exemption, unless the highest marginal rate applies. You are required to keep Form CT-W4 in your files for each employee. See Informational Publication 2010(1), Connecticut Employer’s Tax Guide, Circular CT, for complete instructions.
 1/10/10  CT-K-1T 08/09/10  A correction was made to Page 1 upper left hand corner address zip code and on Page 2 ‘Where to File’ section address zip code. The page 1 upper left hand corner address now reads: “Department of Revenue Services, State of Connecticut, PO Box 150420, Hartford CT 06115-0420”. The ‘Where to File’ section address now reads “Attach Form CT K-1T to forms Schedule CT K-1 and mail to: Department of Revenue Services, State of Connecticut, PO Box 150420, Hartford CT 06115 – 0420”.
 12/3/2010 Form 207F  12/16/2010 A correction was made to the instructions on the back of Form 207F, Lines 26a and 26b. The line reference should be “Line 25” and not “Line 22.
12/23/10    IP 2010(12)   12/28/10
Two corrections were made to the IP 2010(12):
1. Page 3, the Waiver From Filing Electronically and CD Filing Requirements sections were replaced with:

Waiver From Filing Electronically

DRS may waive the electronic reporting requirement only if the employer is unable to file electronically due to a documented hardship. To request a waiver complete and mail Form CT-8508, Request for Waiver From Filing Informational Returns Electronically, to DRS by January 15, 2011. Form CT-8508 cannot be filed electronically

If a waiver is granted your informational returns must be submitted to DRS on CD. See Form CT-6559, Submitter Report for Form W-2 CD Filing.

CD Filing Requirements

Employers submitting their W-2 forms on CD, must submit them using Form CT-6559 Submitter Report for Form W-2 CD Filing. For information on preparing CDs for submission, see Form CT-6559.

2. Page 4, Batch File Upload Using DRS Standard File Layout, 1st paragraph, “… the Standard (EFW2)” (was “EFWZ”)
 12/15/10  CT-1120K 01/06/11  A correction was made to Form CT-1120K, Part III, Line 2. The line reference should be “Line 4” not “Line 5.”
12/2010  Schedule CT-IT 01/13/11  The line instructions for Part 1 were revised to clarify that taxpayers need to complete Form CT-1120 SBJ or CT-1120 VRJ to determine the amount of the allowable small business job credit or vocational rehabilitation job credit before completing Schedule CT-IT Credit.

A correction was made to Schedule CT K-1 on Page 3, Part IV - Connecticut Income Tax Credit Summary, Lines 1 through 4, Column A. The paragraph now reads: Column A: Transfer the member’s allocable gross amount of each type of income tax credit from Form CT-1065/CT-1120SI, Part VII. Resident noncorporate members and nonresident noncorporate members filing Forms CT-1040, CT-1040NR/PY, or CT-1041, must file Schedule CT-IT Credit, Income Tax Credit Summary. Column A is used to calculate the amount of the credit allowed on the respective returns, and also when completing Schedule CT-IT Credit, Part II.

A correction was also made on Page 4: A third bullet was added to Recipients That Are Parent PEs:

The amounts from Schedule CT K-1, Part IV, Lines 1 through 4, Column A, on the parent PE’s Form CT-1065/CT-1120SI, Part VII, Lines 1 through 4.

 12/13/10  IP 2010(19)  01/19/11  A correction was made to IP 2010(19), Connecticut 2010 Taxable Year Fed/State Electronic Filing Handbook, Page 3, Calendar - Two dates were updated to correspond with the newly released IRS efile calendar dates:
  • Last date for re-transmitting rejected timely filed returns. ........... April 22, 2011
  • Last date for re-transmitting rejected returns.  ............October 20, 2011