CT-990T: Connecticut Unrelated Business Income Tax Return (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-990T is the 2025 Connecticut Unrelated Business Income Tax Return. It reports unrelated business taxable income, calculates Connecticut tax, and accounts for credits, payments, and any balance due or refund. The return must be filed electronically with a complete copy of
What you'll need
- Attach a complete copy of your 2025 federal Form 990-T, including all schedules as filed with the IRS.
- Have your organization's Connecticut Tax Registration Number, Federal Employer ID Number (FEIN), address, and income-year beginning and ending dates ready.
- If claiming tax credits, use Form CT-1120K, Part III, Line 11.
- Have the amounts paid with Form CT-990T EXT and estimated payment Forms CT-990T ESA, ESB, ESC, and ESD, plus any prior-year overpayment.
- If completing Schedule A, have Connecticut and everywhere amounts for property, receipts, and wages, salaries, and other compensation.
- If claiming an operating loss carryover, have the Connecticut loss amounts available for use in 2025 to complete Schedule B.
- If changing your closing month, attach an explanation.
How to file
File and pay Form CT-990T electronically using myconneCT. The form requires electronic filing. Do not mail a paper return to the Connecticut Department of Revenue Services (DRS).
Use the 2025 form for the 2025 tax year. Attach your complete federal Form 990-T and all schedules as filed with the IRS. Complete the officer or fiduciary signature section and keep a copy of the return for your records.
Common mistakes
- Using the wrong year's form. DRS warns that submitting the correct year's form helps prevent processing delays.
- Mailing a paper return. Form CT-990T must be filed electronically.
- Leaving out federal attachments. Attach a complete federal Form 990-T, including all schedules as filed with the IRS.
- Exceeding the printed limits. Tax credits on Computation of Amount Payable, Line 4, must not exceed Line 1. The operating loss carryover on Computation of Tax, Line 4, must not exceed 50% of Line 3.
- Not keeping a copy. The form reminds you to keep a copy for your records.
Questions people ask
Can I mail Form CT-990T?
No. The form must be filed electronically. File and pay through myconneCT at portal.ct.gov/DRS-myconneCT.
Do I need to attach my federal return?
Yes. Attach a complete copy of federal Form 990-T, including all schedules as filed with the IRS.
When do I complete Schedule A?
Complete Schedule A if your unrelated trade or business is conducted at a regular place of business outside Connecticut. Carry the apportionment fraction to six places.
Can I apply an overpayment to next year's estimated tax?
The 2025 form includes Line 9a for an amount credited to 2026 estimated tax and Line 9b for an amount to be refunded.
Can I receive my refund by direct deposit?
Yes. For a faster refund, the form says to complete Lines 9c, 9d, and 9e with your account type, routing number, and account number. It also asks whether the refund will go to a bank account outside the U.S. and asks for the bank name.