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Connecticut Extends Filing Deadlines for Business Taxes Due to COVID-19

Dated Mar. 17, 2020

SUMMARY BY TAX ANALYSTS

The Connecticut Department of Revenue Services extended the due dates for specified annual tax returns and the deadlines for making payments associated with those returns in an effort to support businesses during the COVID-19 epidemic; the extension affects taxpayers who file passthrough entity tax, unrelated business income tax, and corporation business returns.

The department also advised taxpayers preparing their Connecticut individual income tax returns that it will adjust filing and payment due dates in the event the IRS modifies the deadlines for filing and paying federal income taxes.

Effective Immediately: DRS Extends Filing Deadline for Certain Annual State
Business Tax Returns

(Hartford, CT) — The Connecticut Department of Revenue Services (DRS) is using their statutory authority to grant an automatic extension of Connecticut filing deadlines for certain annual tax returns in order to support businesses during the COVID-19 outbreak effectively immediately. This is consistent with the emergency declarations signed by Governor Lamont.

“DRS understands some business taxpayers may find it difficult to meet tomorrow's state tax filing deadline, given current circumstances,” said Commissioner Biello. “This extension is designed to support these taxpayers, and tax practitioners, meet their responsibility to file returns and remit payments. DRS encourages those with questions specific to their own, individual circumstances to call or e-mail the agency.”

Acting Commissioner of Revenue Services John Biello is exercising this authority under Conn. Gen. Stat. §12-2(a)(5).

Effective immediately, the filing deadlines for certain annual tax returns due on or after March 15, 2020, and before June 1, 2020, are extended by at least 30 days. In addition, the payments associated with these returns are also extended to the corresponding due date in June.

The impacted returns and the associated filing dates and payment deadlines are set forth below:

  • 2019 Form CT-1065/CT-1120 SI Connecticut Pass-Though Entity Tax Return: Filing date extended to April 15, 2020; payment deadline extended to June 15, 2020

  • 2019 Form CT-990T Connecticut Unrelated Business Income Tax Return: Filing date extended to June 15, 2020; payment deadline extended to June 15, 2020

  • 2019 Form CT-1120 and CT-1120CU Connecticut Corporation Business Return: Filing date extended to June 15, 2020; payment deadline extended to June 15, 2020

Individuals in the process of preparing their Connecticut income tax (Form CT-1040) returns due April 15, should be advised that DRS will adjust due dates for filing and payment of state income taxes to align with any specific, actionable announcement from the Internal Revenue Service regarding due dates for the filing and payment of federal income taxes. Taxpayers are encouraged to visit the DRS website for updates.

Those who need to contact DRS regarding their specific situation may e-mail us at DRS@po.state.ct.us or call 860-297-5962 (from anywhere); 800-382-9463 (within CT, outside Greater Hartford area only); or 860-297-4911 (Hearing Impaired, TDD/TT users only).

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