Connecticut: impuesto corporativo sobre la renta, sin impuesto de franquicia y informe anual vence en el mes de tu aniversario.
Cada dato de abajo cita la página oficial que leímos y el día en que la leímos. Cuando una regla sigue en confirmación, la página lo dice en lugar de mostrar un cero.
Hechos verificados
La nota de detalle de cada dato reproduce el texto de la fuente oficial, que está en inglés.
Impuesto corporativo sobre la renta
Sí
Corporation Business Tax is the greater of the net income base (7.5 percent of apportioned Connecticut net income) or the capital base (0.21 percent of apportioned capital); a 10 percent surtax applies to companies with federal total…
Franquicia o privilegio
No
Connecticut does not impose a separate franchise or privilege tax. The corporate-level tax is the Corporation Business Tax, computed on the greater of a net income base or a capital base, so the capital measure performs the role other states assign to a franchise tax but is part of the same return…
Informe anual de la entidad
Sí
Filed on the anniversary date of the filing of the corporation's first annual report; a corporation formed on or after January 1, 2020 files its first annual report no later than 90 days after filing its certificate of incorporation, and a corporation formed before that date filed its first report no later than two…
Vencimiento de la declaración
Regla publicada
May 15 - the 15th day of the fifth month after year end (the 15th day of the month following the federal due date)
Prórroga
Sin verificar
'Form CT-1120 EXT extends only the time to file the Connecticut Corporation Business Tax return. Form CT-1120 EXT does not extend the time to pay the amount of tax due.' Each corporation must submit payment of tax due or believed due with the extension…
Sin verificarSin actividad / impuesto mínimo
A return is still expected when no tax is due: 'If no tax is due, DRS may impose a $50 penalty for the late filing of any return or report required by law to be filed.'
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Fechas, prórrogas y pagos
La fecha de presentación y la de pago se muestran por separado siempre que la fuente lo permita.
- Presentación
Presentación de la declaración
May 15 - the 15th day of the fifth month after year end (the 15th day of the month following the federal due date)
15th day of the 5th month after year end for any year end other than June 30; a June 30 year end is due the 15th day of the 4th month after year end (October 15)
- Informe de la entidad
Informe de la entidad
Filed on the anniversary date of the filing of the corporation's first annual report; a corporation formed on or after January 1, 2020 files its first annual report no later than 90 days after filing its certificate of incorporation, and a corporation formed before that date filed its first report no later than two…
CGS 33-953(b) as amended by P.A. 19-40. Each domestic corporation (except banks, trust companies, insurance or surety companies, savings and loan associations and public service companies) and each authorized foreign corporation files…
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Estados relacionados
Elegidos porque su perfil de presentación corporativa coincide con este.
Ver los 51 estados y D.C.