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E-file Form 1120

Electronic filing mandate

For tax periods beginning on or after January 1, 2014, all taxpayers registered for corporation business tax need to file returns and pay tax electronically. There are no opt-out provisions. The Commissioner of Revenue Services may grant a 1-year waiver of the electronic filing requirement for a taxpayer who can show that filing and paying electronically creates an undue hardship by submitting a properly completed Form DRS-EWVR, Electronic Filing and Payment Waiver Request, no fewer than 30 days before the 1st related electronic filing and payment due date.

Returns supported for electronic filing

You can file the following return types electronically:
  • C Corporation
  • S Corporation
  • Consolidated/Combined
  • Short year
  • Estimates (filed separately from return)
  • Extension
  • Amended C Corporation
  • Amended S Corporation

Returns not supported for electronic filing

The Connecticut Department of Revenue Services doesn't support electronic filing of returns, estimates, or extensions for corporations filing on a 52 or 53 week tax year, amended combined, powers of attorney, or the bi-annual business entity tax return through the Modernized E-file system. You still need to file amended returns electronically through Connecticut's taxpayer service center (TSC) unless the taxpayer is granted a waiver upon completing and filing Form DRW-EWVR, Electronic Filing and Payment Waiver Request. The Commissioner of the Connecticut Department of Revenue Services has revoked the mandate to file Form OP-424 electronically at this time.

Signature requirements for electronic filing

Connecticut doesn't have extra signature requirements beyond those needed to file the federal return.

Resubmit returns

If you need to make a change to an e-filed return accepted by the state of Connecticut, amend the return and file it on paper.
If Connecticut rejects the return, you may make the changes, correct the rejection, and resubmit. If you can retransmit the return electronically, you need to file and have Connecticut accept it by the return due date, or 5 calendar days after you initially received the rejected acknowledgment, whichever is later.
If you can't retransmit the rejected return electronically, you need to file a paper return by the return due date, or 5 calendar days after you received the rejected acknowledgment, whichever is later. Include an explanation of why you're filing the return late and a copy of the rejection.

Attachments

If the federal return isn't supported for electronic filing by the IRS, you can still file the Connecticut return electronically. UltraTax CS will attach the federal return as a PDF.
Connecticut lets you attach PDF documents to the electronic file, but asks that you attach as few as possible. Connecticut doesn't have specific naming conventions for PDF file attachments.

Payment methods

Connecticut accepts electronic funds withdrawal (direct debit), electronic funds transfer (EFT), check or money order, or credit card payments for balance due returns. You can make partial payments. If you want to pay via credit card, you'll need to do so on the Connecticut Department of Revenue Services website. Enter
X
 in the
Credit card
 field on the CTELF screen to print instructions on paying with a credit card.
If you file an extension electronically with an amount due, you need to pay via electronic funds withdrawal (EFW).
You need to include bank information and a requested payment date when you request EFW. Connecticut uses the bank information you enter on the federal Bank screen. If you have different bank information for Connecticut, use the CTBank screen in the General folder.
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