On Monday, March 16, 2020, the Connecticut Department of Revenue Services (DRS) issued a press release announcing that it was giving certain businesses additional time to file Connecticut tax returns in order to support businesses and tax practitioners during the coronavirus outbreak.
According to the press release, 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 tax returns and the associated filing dates and payment deadlines are as follows:
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.
The press release also states that individuals in the process of preparing their Connecticut income tax (Form CT-1040) returns due April 15, should be advised that the 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.
A copy of the press release can be found at https://portal.ct.gov/DRS/Press-Room/Press-Releases/Effective-Immediately---DRS-Extends-Filing-Deadline-for-Certain-Annual-State-Business-Tax-Returns.
