CT-990T EXT: Application for Extension of Time to File Unrelated Business Income Tax Return (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Form CT-990T EXT requests a six-month extension to file the 2024 Connecticut Unrelated Business Income Tax Return. It reports tentative tax due, tax credits, estimated tax payments, prior-year overpayments, and the remaining balance due. The extension gives you more time to file,
Who files this form
An organization or other business entity seeking a six-month extension to file Form CT-990T, Connecticut Unrelated Business Income Tax Return, must submit Form CT-990T EXT.
The Connecticut extension application is required whether or not a federal extension has been approved. If no federal extension will be filed, the organization must have reasonable cause for its Connecticut extension request.
What you'll need
Have the following information ready:
- The organization’s name, address, Connecticut Tax Registration Number, and Federal Employer Identification Number (FEIN).
- The beginning and ending dates of the organization’s income year, even for a calendar-year filer.
- The organization type.
- The tentative tax due, including any applicable surtax, tax credits, estimated tax payments, and prior-year overpayment.
- Federal extension information, or a reason for the Connecticut extension request if no federal extension was filed.
- The signing officer’s or fiduciary’s name, title, signature, date, and telephone number.
The form also has fields for a paid preparer’s name, signature, date, SSN or PTIN, and the firm’s name, address, FEIN, and telephone number.
How to file
File and pay electronically
The form says electronic filing is required and warns not to mail a paper return. File and pay through myconneCT.
- Complete the form in full. Enter tentative tax, including any applicable surtax, on Line 1 and carry it to Line 3.
- Add tax credits, estimated payments, and the prior-year overpayment on Lines 4a through 4c. Enter the total on Line 4.
- Subtract Line 4 from Line 3 to find the balance due on Line 5.
- In myconneCT, find your tax account on the Summary screen, select File an Extension, choose a payment method, and file the form.
When filing through myconneCT, you must make an electronic payment at that time. Payment options include direct payment from a checking or savings account, credit card, or comparable debit card. Card payments carry a convenience fee. Save the confirmation number for your records.
The form must be signed by a principal officer or fiduciary. The instructions also allow certain authorized people to sign on their behalf.
Waiver and mail instructions
To request a waiver from electronic filing, visit portal.ct.gov/DRS and complete Form DRS-EWVR, Electronic Filing and Payment Waiver Request.
The included mail instructions give this address:
Department of Revenue Services
State of Connecticut
PO Box 5014
Hartford CT 06102-5014
For a mailed return, use blue or black ink and do not use staples. If you have received an electronic payment waiver, make the check payable to Commissioner of Revenue Services. Write “2024 Form CT-990T EXT” and the organization’s Connecticut Tax Registration Number on the front. Sign the check and paper clip it to the front of the return. Do not send cash.
Common mistakes
- Treating the extension as extra time to pay. Form CT-990T EXT extends only the time to file, not the time to pay. Unpaid tax may be subject to interest and penalties.
- Ignoring electronic filing and payment requirements. The form requires electronic filing. The instructions warn of penalties for failing to pay electronically.
- Assuming online bill payment sends an electronic transfer. Verify that your financial institution sends an EFT, not a check.
- Leaving income-year dates blank. Enter both dates even if the organization files on a calendar-year basis.
- Using the wrong year’s form. The instructions warn that this can delay processing. Use the 2024 form for the 2024 request.
- Not keeping a copy. The form reminds you to keep a copy for your records.
Questions people ask
How much extra filing time does this form request?
Form CT-990T EXT requests a six-month extension to file Form CT-990T. It does not extend the time to pay tax.
Do I need to explain why I want an extension?
You do not need to include a reason if you filed federal Form 8868 with the IRS. If no federal extension will be filed, you must have reasonable cause and explain the Connecticut extension request.
Will DRS confirm that my extension was approved?
DRS sends notification only if the extension request is denied.
When must I include a surtax?
A 10% surtax applies to an organization subject to tax on unrelated business taxable income if its gross income reported on federal Form 990-T, Schedule A, Part 1, Line 13, Column A, is $100 million or more. Include the surtax on Line 1.