Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-723-5
Extension of time to file withholding tax returns
# (a)
Where, for good cause, a federal Form 941 is filed late, a Connecticut quarterly withholding tax return (Form CT-941) also may be filed late. In such a case, a copy of the statement attached to the late-filed federal Form 941 shall be attached to the late-filed Form CT-941.
# (b)
Where an extension is requested for filing a federal Form W-3, an extension of time to file a Form CT-W3 may be requested by filing a Form CT-8809 (Request For Extension of Time to File Informational Returns), together with a copy of the letter from the Internal Revenue Service approving or denying the request for a federal extension, with the Department.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-722(c)-1 · Repealed, April 6, 2000
- 12-722(d)(2)-1 · Annualized income installments
- 12-722(f)-1 · Repealed, February 10, 2004
- 12-722(g)-1 · Repealed, February 10, 2004
- 12-722(h)-1 · Repealed, February 10, 2004
- 12-722(i)-1 · Repealed, April 6, 2000
- 12-722(j)-1 · See § 12-722(d)(2)-1
- 12-722(n)-1 · Installments due after date of death
- 12-723-1 · Extension of time for filing returns
- 12-723-2 · Extension of time for filing group returns
- 12-723-3 · Extension of time for payment of Connecticut income tax
- 12-723-4 · Extension of time to file informational returns
- 12-723-5 · Extension of time to file withholding tax returns
- 12-723-6 · Person other than taxpayer requesting extension
- 12-723-7 · Definitions
- 12-725-1 · Signing of Connecticut income tax returns, declarations,…
- 12-725-2 · Signing of Connecticut returns prepared by a person other
- 12-726(a)-1 · Informational return required from partnership
- 12-726(b)-1 · Informational return required from S corporation
- 12-727(a)-1 · Filing on magnetic media
- 12-727(a)-2 · Informational reporting by certain employers, payers or
- 12-727(b)-1 · Timely-amended federal income tax returns
- 12-727(b)-2 · Report of amended federal income or income tax…
- 12-727(b)-3 · Federal changes not binding
- 12-727(b)-4 · Final determination