AN 94(12.1)

Supplemental Attachments To Form CT-1120SI,
Part I, Schedule A And Parts IV, V, And VI

PURPOSE: To provide additional information on how to request and receive advance written approval for alternate versions of the supplemental attachments to Form CT-1120SI, Connecticut S Corporation Information and Composite Income Tax Return.

EFFECTIVE DATE: Upon issuance.

BACKGROUND: In October 1994, the Department issued AN 94(12), Supplemental Attachments to Form CT-1120SI, Schedule A and Parts IV, V, and VI. For taxable years 1991, 1992 and 1993, Parts IV, V, and VI to Form CT-1120SI, Connecticut S Corporation Information and Composite Income Tax Return, had provided space to report information about a limited number of S corporation shareholders only. S corporations with more than a limited number of shareholders were required to create and attach supplemental schedules to report information about the rest of their shareholders. Because the schedules that were created by S corporations varied too widely in format, the Department issued official supplemental schedules, releasing them with AN 94(12), and required S corporations with more than a limited number of shareholders to attach those newly issued schedules to their Form CT-1120SI. AN 94(12) also stated that software companies could request permission to use alternate versions of these schedules, but did not indicate from whom such permission should be requested.

ADVANCE APPROVAL OF ALTERNATE VERSIONS OF SUPPLEMENTAL ATTACHMENTS REQUIRED: The supplemental attachments for Part I, Schedule A, and Parts IV, V, and VI of Form CT-1120SI are used in the preparation of Form CT-1120SI wherever an S corporation has more than three shareholders. While software companies are encouraged to create attachments whose layout is identical to that of the attachments included in the Form CT-1120SI booklet, a software company may use an alternate version of these attachments as long as the software company has requested and received advance written approval of its alternate version from the Department.

To request advance written approval of an alternate version of the supplemental attachments, software companies should write, fax, or e-mail:

Department of Revenue Services
Operations Division
25 Sigourney Street
Hartford CT 06106-5032
Telephone: 860-297-4934
Fax: 860-297-4757

Please allow a minimum of 7 business days from the time that the request is received for a response.

EFFECT OF THIS DOCUMENT: Announcements alert taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies or practices.

EFFECT ON OTHER DOCUMENTS: AN 94(12.1) modifies and supersedes AN 94(12), which may no longer be relied upon on or after the effective date of this publication.

FOR FURTHER INFORMATION: Please call the Department of Revenue Services during business hours, Monday through Friday:

• 1-800-382-9463 (in-state), or
• 860-297-5962 (anywhere), or

• TDD/TT (Telecommunications Device for the Deaf) users only call 860-297-4911 during business hours.

FORMS AND PUBLICATIONS: Forms and publications are available all day, seven days a week:

• Internet:
preview and download forms and publications from the DRS web site.
• Telephone:
use the phone numbers listed above and select Option 2 from a touch-tone phone.

AN 94(12.1)
Income Tax
S Corporation Informational Returns
Issued 10/98