DRS: CT-1120

CT-1120, Corporation Business Tax Return - Form CT-1120, Corporation Business Tax Return, is due on the first day of the month following the due date of the federal return. Because of a change in the federal due date, the due date of Form CT-1120 has changed. Beginning with the 2016 return, the due date generally will be the first day of the fifth month after the end of your corporationís year. For example, if your corporation has a December 31st, year end, the return is now due on May 1st.

Exception for June 30th year ends: If your corporation has a June 30th year end, the return is due on October 1.   

 

To find the form or further instruction, click here.

 

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Connecticut business taxpayers can electronically file most Connecticut business tax returns using the Taxpayer Service Center (TSC-BUS). The TSC is an interactive tool that provides a free, fast, easy, and secure way to conduct business with DRS. Click here for more information.

 

Mandatory Unitary Combined Reporting

Effective for income years beginning on or after January 1, 2016, groups of companies with common ownership that are engaged in a unitary business, where at least one member of the group is subject to the Corporation Business Tax, are required to file Form CT-1120CU, Combined Unitary Corporation Business Tax Return. See Special Notice 2016(1), Combined Unitary Legislation.

If a company is individually subject to the Corporation Business Tax and does not meet the criteria to file on a combined unitary basis, it must file Form CT-1120, Corporation Business Tax Return, and not Form CT-1120CU.