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Form 207C EXT

Instructions

Use Form 207C EXT, Application for Extension of Time to File

Where to File

Insurance Premiums Tax Return Captive Insurance Companies,

Make check payable to Commissioner of Revenue

to request a 12-month extension to file your captive insurance

Services. To ensure payment is applied to your account, write

companies premiums tax return. Complete this application in

“2012 Form 207C EXT” and your Connecticut Tax Registration

blue or black ink only.

Number on the front of your check. Be sure to sign your check

and paper clip it to the front of your return. Do not send cash.

Request for Extension

DRS may submit your check to your bank electronically.

A captive insurance company may request a 12-month

Mail to: Department of Revenue Services

extension to file its Connecticut tax return provided there is

State of Connecticut

reasonable cause for the request.

PO Box 2990

To request an extension of time to file Form 207C you must file

Hartford CT 06104-2990

Form 207C EXT and pay all the tax you expect to owe on or

Failure to file or failure to pay the proper amount of tax due will

before March 1, 2013.

result in penalty and interest charges. It is to your avantage

Form 207C EXT only extends the time to file your tax return.

to file when your return is due whether or not you are able to

Form 207C EXT does not extend the time to pay the amount

make full payment.

of tax due.

Signature

We will notify you only if the extension request is denied.

A principal officer of the company must sign this return.

Name, Address, and Tax Registration Number

Paid Preparer Signature

Enter the company’s name, address, Federal Employer

A paid preparer must sign and date Form 207C EXT. Paid

Identification Number (FEIN), and Connecticut Tax Registration

preparers must also enter their Social Security Number (SSN)

Number in the spaces provided.

or Preparer Tax Identification Number (PTIN) and their firm’s

Rounding Off to Whole Dollars

FEIN in the spaces provided.

You must round off cents to the nearest whole dollar on your

Pay Electronically

return and schedules. If you do not round, the Department of

Visit to use the Taxpayer Service Center

Revenue Services (DRS) will disregard the cents.

(TSC) to make a direct tax payment. After logging into the

Round down to the next lowest dollar all amounts that include

TSC, select the Make Payment Only option

1 through 49 cents. Round up to the next highest dollar all

and choose a tax type from the drop down

amounts that include 50 through 99 cents. However, if you need

box. Using this option authorizes DRS to

to add two or more amounts to compute the amount to enter on

electronically withdraw from your bank account (checking or

a line, include cents and round off only the total.

savings) a payment on a date you select up to the due date. As

Example: Add two amounts ($1.29 + $3.21) to compute the

a reminder, even if you pay electronically you must still file your

total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and

return on or before the due date. Tax not paid on or before the

entered on a line.

due date will be subject to penalty and interest.

Interest and Penalties

For More Information

In general, interest and penalty apply to any portion of the tax

Call DRS during business hours, Monday through Friday:

not paid on or before the original due date of the return. If the

• 1-800-382-9463 (Connecticut calls outside the Greater

tax is not paid when due, interest will accrue at the rate of 1%

Hartford calling area only); or

per month or fraction of a month from the original due date of

• 860-297-5962 (from anywhere).

the return until the tax is paid in full.

TTY, TDD, and Text Telephone users only may transmit

Late Payment Penalty: If tax is due, the penalty for late payment

inquiries anytime by calling 860-297-4911.

is 10% of the tax due or $50, whichever is greater.

Forms and Publications

Late Filing Penalty: If no tax is due, the Commissioner of

Visit the DRS website at to download and

Revenue Services may impose a $50 penalty for the late filing

print Connecticut tax forms and publications.

of any return or report required by law to be filed.

Form 207C EXT Back (New 01/13)

Form 207c Ext - Application For Extension Of Time To File Captive Insurance Premiums Tax Return - 2012 Page 2

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