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CT-1120, Corporation Business Tax Return Due
CT-1120, Corporation Business Tax Return - Every corporation must file a return on or before the first day of the month following the due date of the company's corresponding federal income tax return for the income year (April 1 for calendar year taxpayers).
In the case of any company that is not required to file a federal income tax return for the income year, the Connecticut corporation business tax return is due on or before the first day of the fourth month following the end of the income year.
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TSC - Simplified Paperless Filing for your Connecticut Withholding Tax, Sales and Use Taxes, Disaggregated Sales Tax Report, Business Entity Tax, Corporation Business Tax, Room Occupancy Tax, Attorney Occupational Tax, Admissions and Dues Tax, Trust and Estate, Composite Income Tax, and Nursing Home User Fee
The Nursing Home User Fee and the Disaggregated Sales Tax Report can only be filed through the TSC.
For Unitary filers - Form CT-1120U, Unitary Corporation Business Tax Return, TSC is not available; a paper return must be filed - Due date is on or before the first day of the month following the due date of the company's corresponding federal income tax return for the income year (April 1 for calendar year taxpayers). A CT-1120U may be filed if one of two situations is met: 1. Taxpayer is subject to interest add back; or 2. Taxpayer petitions for and is granted approval by the Commissioner of Revenue Services to file on a unitary method. See instructions for CT-1120U Unitary Corporation Business Tax Return Instructions
For Combined filers - Form CT-1120CR, Combined Corporation Business Tax Return, the TSC is not available; a paper return must be filed – Due date is on or before the first day of the month following the due date of the company's corresponding federal income tax return for the income year (April 1 for calendar year taxpayers). Any company not required to file a federal income tax return for the income year, the CT return is due on or before the first day of the fourth month following the end of the income year. You may preview and download this form from our website by choosing the Forms option on the tool bar. Scroll down and Click on Tax Forms for Businesses. Then select Corporation Business Tax (CT-1120 series).
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