CT-990T EXT: Application for Extension of Time to File Unrelated Business Income Tax Return (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-990T EXT requests a six-month extension to file the 2025 Connecticut Unrelated Business Income Tax Return. It reports tentative tax due, tax credits, estimated tax payments, prior-year overpayments, and the balance due. The extension gives you more time to file, but not m
Who files this form
An organization that needs a six-month extension to file Form CT-990T, Connecticut Unrelated Business Income Tax Return, uses Form CT-990T EXT.
You must submit the Connecticut extension request and pay the tax tentatively due whether or not a federal extension has been approved.
If you filed federal Form 8868 with the IRS, you do not need to explain the reason for the Connecticut request. If you will not file a federal extension, you may request a Connecticut extension if there is reasonable cause, and you must explain the reason.
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: corporation, 401(a) or 408(a) trust, other trust, or other.
- The tentative tax due, including any applicable surtax, tax credits, estimated tax payments, and prior-year overpayment.
- Information about the federal extension request, or the reason for requesting a Connecticut extension if no federal extension has been filed.
- The signing officer's or fiduciary's name, title, signature, date, and telephone number.
The form also provides 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
Complete the form
Complete Form CT-990T EXT in full. Enter the tentative tax, including any applicable surtax, on Line 1 and copy it to Line 3. Add tax credits, estimated payments, and the prior-year overpayment on Line 4. Subtract Line 4 from Line 3 to find the balance due on Line 5.
A principal officer or fiduciary must sign. The instructions also allow certain authorized people to sign on their behalf.
File and pay electronically
The form says electronic filing is required and warns not to mail a paper return to DRS.
Use myconneCT:
- Log in and find your tax account on the Summary screen.
- Select File an Extension.
- Choose your payment method and file Form CT-990T EXT.
- Make the electronic payment at that time and keep the confirmation number.
You can pay by direct withdrawal from a checking or savings account, or by credit or comparable debit card. Card payments have a convenience fee, which is disclosed before you complete the transaction.
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 mail instructions give this address:
Department of Revenue Services
State of Connecticut
PO Box 5014
Hartford CT 06102-5014
For a paper return, use blue or black ink and no staples. If you have received an electronic payment waiver, make your check payable to Commissioner of Revenue Services. Write 2025 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. It extends only the time to file Form CT-990T, not the time to pay tax.
- Leaving out income-year dates. Enter both the beginning and ending dates, even if the organization files on a calendar-year basis.
- Using the wrong year's form. The instructions warn that the correct year's form must be submitted to avoid processing delays.
- Assuming online banking sends an electronic payment. Verify that the financial institution sends an EFT, not a check. Penalties apply for failing to remit payments electronically.
- Forgetting your records. Keep a copy of the return and the electronic payment confirmation number.
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.
Will DRS notify me if the extension is approved?
Notification is sent only if the extension request is denied.
When must I include a surtax?
A 10% surtax applies to an organization subject to unrelated business income tax whose gross income reported on federal Form 990-T, Schedule A, Part 1, Line 13, Column A, is $100 million or more. Include that surtax on Line 1.
Can someone other than the principal officer or fiduciary sign?
Yes. Anyone with a signed Power of Attorney on file may sign on their behalf. If a principal officer cannot sign because of illness, absence, or other good cause, someone with a close personal or business relationship may sign. The request must explain why the officer is not signing and describe the signer's relationship to the officer.