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If federal Form 7004 was not filed, the corporation may apply for an extension to file the Connecticut Corporation Business Tax return if there is reasonable cause for the request. Pay the amount shown on Line 15. Form CT-1120 EXT extends only the time to file the Connecticut Corporation Business Tax return. Form CT-1120 EXT Instructions zillionforms.com ? ... zillionforms.com ? ...
If the Corporation files a federal extension, the entity must still electronically file the CT-1120 EXT. If the Corporation does not file a federal extension it can still file Form CT-1120 EXT, but the Corporation must provide reasonable cause for requesting the extension.
Every corporation must file a return on or before the fifteenth day of the month following the due date of the corporation's corresponding federal income tax return for the income year (May 15 for calendar year taxpayers). For example, if a corporation has a December 31st year end, the return is due on May 15th. Who is required to file a Connecticut Corporation Business Tax Return? ct.gov ? Corporation-Tax ? Corp-FAQs ct.gov ? Corporation-Tax ? Corp-FAQs
Connecticut Tax Extension Tip: If you have a valid Federal tax extension (IRS Form 4868) and you owe zero Connecticut income tax, you will automatically receive a Connecticut tax extension. In this case, you do not need to file a separate Connecticut request.