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TSSN-37

Special Notice - Occupational Tax

This TSSN is obsoleted by AN 94(6)


In accordance with Conn. Gen. Stat. Sec. 51-81b, any attorney admitted by the judges of the superior court and engaged in the practice of law in Connecticut in the preceding year must annually file an Occupational Tax Return on or before January fifteenth. This notice is intended to inform attorneys about the Occupational Tax and to answer the most commonly asked questions concerning the tax.

WHAT IS THE AMOUNT OF THE TAX?

The amount of the tax is $450 annually. No proration is allowed even if a person is admitted to practice and is engaged in the practice of law for less than a calendar year.

WHO IS REQUIRED TO FILE THE OCCUPATIONAL TAX RETURN?

The Occupational Tax Return must be filed on or before January 15, by all attorneys admitted to the practice of law by the judges of the Superior Court. Even those attorneys who claim an exemption from payment of the $450 tax must file the return in order to claim the exemption.

HOW DO I FILE THE RETURN?

An Attorney's Occupational Tax Return (Form 472) will be mailed to all attorneys listed on the roll of attorneys maintained by the Superior Court. If you are an attorney required to file and you have not received a return before January 1, please contact the Forms Unit, Department of Revenue Services, (860) 297-5962.

WHO IS EXEMPT FROM THE OCCUPATIONAL TAX?

You are not subject to the tax if you can properly claim an exemption listed on the Attorney's Occupational Tax Return. For example, if you received less than $450 from the practice of law in Connecticut during 1990 or if you are a Connecticut state employee and you did not otherwise engage in the practice of law during 1990, you are not subject to the tax. However, in order to claim any exemption from the tax, you must file an Attorney's Occupational Tax Return.

WHAT ARE THE PENALTIES FOR LATE PAYMENT OR FOR LATE FILING?

PENALTY: for late payment, $50; OR for filing a late return where no tax is due, $50.

INTEREST: for not paying tax when due, 1 1/4% per month or fraction thereof, from due date.

WHERE MAY I GET FURTHER INFORMATION ON THE OCCUPATIONAL TAX?

You may contact the Taxpayer Service Division, (860) 297-5962 or 1-800-382-9463 (In-State).


TSSN-37
New 10/90