Ct Drs Occupational Tax Details

In order to receive federal funding for your library, it is necessary to complete a Form 472. This form is used to report the amount of services and materials that your library has provided over the course of the year. Filling out this form accurately is critical, as it affects how much funding your library will receive. In this blog post, we will go over everything you need to know about Form 472. We'll discuss what information you need to gather, how to complete the form, and what happens after you submit it.

Before you decide to fill out form 472, you should know more in regards to the type of form you will work with.

QuestionAnswer
Form NameForm 472
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other namesconnecticut attorney occupational tax 2020, ct attorney occupational tax 2021, ct occupational tax attorney, ct 472

Form Preview Example

Department of Revenue Services

State of Connecticut

PO Box 5031

Hartford CT 06102-5031

Form 472

2010

Attorney Occupational Tax Return

(Rev. 10/10)

Complete this return in blue or black ink only.

Please correct your name and address if shown incorrectly.

Due Date: For 2010, Form 472 must be filed on or before January 15, 2011, by all attorneys listed on the roll of attorneys maintained by the Superior Court at any time during calendar year 2010. Visit the Department of Revenue Services (DRS) website at www.ct.gov/TSC to use the Taxpayer Service Center (TSC) to fi le and pay this return electronically.

Connecticut Tax Registration Number

Social Security Number (SSN)

Juris Number

Received by DRS

Check if this is an amended return. Check if address has changed.

Section I - Exemptions

If you claim exemption from the occupational tax for calendar year 2010, please check one of the following boxes. If more than one statement is true, check the primary reason you are exempt from the tax. If you are not exempt from the tax, skip to Section II, Line 1.

Check one:

The attorney named above died during calendar year 2010. Enter date of death _______________________________________

My name was removed from the roll of attorneys maintained by the Clerk of the Superior Court for the Judicial District of Hartford.

I engaged in the practice of law, but not as an occupation, and I received less than $450 in compensation from engaging in the practice of law.

I was a judge, senior judge, or referee. (Probate judges who otherwise engage in the practice of law cannot claim this exemption.) I was a Connecticut state employee employed as an attorney and I did not otherwise engage in the practice of law.

I was a federal government employee employed as an attorney and I did not otherwise engage in the practice of law.

I was a Connecticut political subdivision employee employed as an attorney and did not otherwise engage in the practice of law. I was a Connecticut probate court employee employed as an attorney and did not otherwise engage in the practice of law. I engaged in the practice of law exclusively outside of Connecticut.

I did not work or was not employed as an attorney.

I was on active duty with the United States Armed Forces for more than six months.

I retired from the practice of law and filed written notice of retirement with the Clerk of the Superior Court for the Judicial District of Hartford.

Section II - Tax Computation

1

Occupational tax

1

$565

00

 

 

 

 

 

 

2

Penalty: See reverse.

2

00

 

 

 

 

 

 

3

Interest: See reverse.

3

00

 

 

 

 

 

 

4

Total amount due: Add Lines 1, 2, and 3.

4

00

 

 

 

 

 

 

Visit www.ct.gov/TSC to fi le and pay this return electronically.

Declaration: I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.

 

 

Signature of attorney

Title

 

 

Date

 

 

Sign Here

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Keep a copy

Print name of principal officer

 

 

Telephone number

 

 

 

 

 

(

)

 

 

of this return

 

 

 

 

 

 

 

 

 

 

 

 

Paid preparer’s signature

 

Date

Preparer’s Tax Identifi cation Number (PTIN) or SSN

 

 

for your

 

 

 

 

 

 

 

 

 

 

records.

 

 

 

 

 

 

 

Firm’s name and address

 

 

Federal Employer Identifi cation Number (FEIN)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form 472

Instructions

Complete this return in blue or black ink only.

Enter your Social Security Number (SSN) in the spaces provided. If your Juris Number is not entered, enter it in the space provided. If your Juris Number is not correct, cross it off and write the correct number on the front of this return.

Where to File

File Electronically

This return can be filed electronically through the Department of Revenue Services (DRS) Taxpayer Service Center (TSC). The TSC

allows taxpayers to electronically file, pay, and manage state tax responsibilities. Visit www.ct.gov/TSC to make electronic transactions or administer your tax account online. If you file electronically, you are expected to pay electronically at the time of filing.

File a Paper Return

Mail paper returns to:

Department of Revenue Services

State of Connecticut

PO Box 5031

Hartford CT 06102-5031

Payment Options

Pay Electronically: Visit www.ct.gov/TSC to use the TSC to make a direct tax payment. After logging into the TSC, select the Make Payment Only option and choose a tax type from the drop down box. Using this option authorizes DRS to electronically withdraw a payment from your bank account (checking or savings) on a date you select up to the due date. As a reminder, even if you pay electronically you must still file your return by the due date. Tax not paid on or before the due date will be subject to penalty and interest.

Pay by Credit Card or Debit Card: You may elect to pay your 2010 Attorney Occupational Tax liability using your American Express® card, Discover® card, MasterCard® card, VISA® card, or comparable debit card. A convenience fee will be charged by the credit card service provider. You will be informed of the amount of the fee and you may elect to cancel the transaction. At the end of the transaction you will be given a confirmation number for your records. There are three ways to pay by credit card:

Log in to your account in the TSC and select Make Payment by Credit Card;

Visit www.officialpayments.com and select State Payments; or

Call Official Payments Corporation toll-free at 1-800-2PAY-TAX (1-800-272-9829) and follow the instructions. You will be asked to enter the Connecticut Jurisdiction Code: 1777.

Your payment will be effective on the date you make the charge.

Pay by Mail: Make check payable to Commissioner of Revenue Services. To ensure payment is applied to your account, write “2010 Form 472” and your Connecticut Tax Registration Number or Juris 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. DRS may submit your check to your

bank electronically.

Who Must File This Return

Any attorney listed on the roll of attorneys maintained by the Superior Court at any time during the calendar year for which this return is filed, must file a return for the calendar year even if the attorney is claiming an exemption from tax.

Who is Liable for the Tax

Any person who:

Is admitted as an attorney by the judges of the Superior Court, Appellate Court, or Supreme Court;

Engaged in the practice of law in Connecticut during the calendar year for which this return is filed; and

Is not exempt from this tax.

Who is Exempt From the Tax

See Section I of this return for a complete list of exemptions.

Where Can I Find my Juris Number

If you are unsure of your Juris Number, refer to a copy of your Attorney Registration form completed in compliance with Practice Book §2-27. You may also visit the Connecticut Judicial Branch website at www.jud.state.ct.us to locate your Juris Number.

Employers Paying on Behalf of Employees

Employers paying the tax on behalf of employees must attach a list that includes each employee’s name, Connecticut Tax Registration Number (if applicable), SSN, and Juris Number. One check may be submitted for the total amount due.

When do I File

File Form 472 on or before January 15, 2011. If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.

What if I File or Pay Late

If you are subject to the tax and pay late, the late payment penalty is $50. Late payments are subject to interest at the rate of 1% per month or fraction of a month until the tax is paid in full.

If you are exempt from the tax but file Form 472 late, a late filing penalty of $50 may be imposed.

Rounding Off to Whole Dollars

You must round off cents to the nearest whole dollar on your return and schedules. If you do not round, DRS will disregard the cents.

Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total.

Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on a line.

Form 472 (Rev. 10/10)

Page 2 of 3

Form 472

Instructions (continued)

What if My Address Changes

If your address changes, you should notify both DRS and the Statewide Grievance Committee.

To change your address with DRS:

Correct the address on the front of this return;

Fax a written notice of the change. Include your Juris Number and Connecticut Tax Registration Number as it appears on the front of this return and fax to 860-297-4761, Attn.: 14th Floor Registration Unit; or

Submit a written notice of the change, include your Juris Number or Connecticut Tax Registration Number as it appears on the front of this return and mail to:

Department of Revenue Services

Registration Maintenance Unit

PO Box 2937

Hartford CT 06104-2937

To change your address with the Statewide Grievance Committee:

Visit the Connecticut Judicial Branch website at www.jud.ct.gov to download form JD-GC-10, Attorney Registration, Change of Information.

Return form JD-GC-10 to the Statewide Grievance Committee at the address shown on the form.

Indicate your change of address on Form JD-GC-9, Attorney Registration, which is sent to you annually by the Statewide Grievance Committee.

Filing an Amended Return

If you make an error(s) on your return, you must correct the error(s) by filing an amended return using a new Form 472. Check the box to indicate this is an amended return and complete the form using the correct figures and information for the reporting period.

You must file an amended return within three years of the original due date of the return to claim a refund of taxes already paid. An explanation of the claim for refund must accompany the amended return.

Waiver of Penalty

To make a penalty waiver request, taxpayers must complete and submit Form DRS-PW, Request for Waiver of Civil Penalty, to DRS Penalty Waiver Unit. Taxpayers may mail Form DRS-PW to the address listed below or fax it to the Penalty Waiver Unit at 860-297-4797.

Department of Revenue Services

Penalty Waiver Unit

PO Box 5089

Hartford CT 06102-5089

DRS will not consider a penalty waiver request unless it is accompanied by a fully completed and properly executed Form DRS-PW. For detailed information about the penalty waiver process, see Policy Statement 2010(1), Requests for Waiver of Civil Penalties.

Who Must Sign the Return

The attorney must sign and date Form 472. If the attorney becomes legally incompetent or dies before filing the attorney occupational tax return, the attorney’s guardian, conservator, executor, or administrator, as the case may be, may sign the return on the attorney’s behalf.

Paid Preparer Information

A paid preparer must sign and date Form 472. Paid preparers must also enter their SSN or Preparer Tax Identification number (PTIN) and their firm’s name, address, and Federal Employer Identifi cation Number (FEIN) in the spaces provided.

Additional Information

See Informational Publication 2009(31), Attorney Occupational

Tax and Client Security Fund Fee.

Form 472 (Rev. 10/10)

Page 3 of 3

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