Navigating the complexities of nursing home operations in Connecticut entails understanding various regulatory requirements, including the nuances of the Nursing Home User Fee. When amendments to the Nursing Home User Fee Returns are necessary, whether due to the misreporting of the total resident days for a calendar quarter or other discrepancies, the Department of Revenue Services mandates the filing of an Amended Return using the OP-336 form. This particular form, catered to the State of Connecticut, is specifically designed for the filing of such amendments and cannot be processed electronically; it requires a paper submission. However, associated payments necessitate an electronic transaction method. The form thoroughly specifies how to report adjustments in the total resident days and recalculates the user fee accordingly, including methods for rounding off payments and details on how interest is calculated for late payments. Moreover, it emphasizes the importance of accuracy in reporting, underscored by the legal consequences for willfully submitting false information. This form ensures that nursing homes can rectify their submitted data, ensuring compliance with state regulations and contributing to the accurate imposition of the Nursing Home User Fee.
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| Form Name | Form Op 336 |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | SSN, DRS, overstates, Connecticut |
Department of Revenue Services |
For calendar quarter ending |
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State of Connecticut |
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PO Box 5031 |
Nursing Home User Fee |
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Connecticut Tax Registration Number |
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Hartford CT |
Amended Return |
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Rev.12/08 |
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Federal Employer Identifi cation Number (FEIN) |
Complete the return in blue or black ink only.
Provider Nursing home name |
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DRS use only |
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Number and street |
PO Box |
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City or town |
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or print.
General information
If a nursing home overstates or understates on its Nursing Home User Fee Return for a calendar quarter, the total resident days for the calendar quarter, the nursing home is required to file an amended return for the calendar quarter using Form
Required information: Enter the calendar quarter, the nursing home’s Connecticut Tax Registration Number, and Federal Employer Identifi cation Number in the spaces provided.
Line instructions
Line 1: Enter in Column A the total resident days for the calendar quarter reported on your previous electronically filed return for this calendar quarter. Enter in Column C the total resident days for the calendar quarter as corrected by this amended return. Enter in Column B the difference between the total resident days reported in Column A and the total resident days reported in Column C.
Line 2: Enter the user fee as reported on your previous electronically fi led return. The user fee should not be rounded.
Line 3: Multiply the amount entered in Line 1, Column C by the user fee entered on Line 2. The result is the user fee payment you are required to make for the calendar quarter. Round off cents to the nearest whole dollar. 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.
If the amount entered on Line 3 is greater than the amount you were required to pay with your previous electronically filed return for this calendar quarter, complete Line 4 and Line 5.
If the amount entered on Line 3 is less than or equal to the amount you were required to pay with your previous electronically filed return for this calendar quarter, skip Line 4 and Line 5. The overpayment will be refunded to you.
Line 4: Enter on Line 4 the interest accruing on the amount entered on Line 3. The rate of interest is 1% per month or fraction of a month from the original due date of the return for this calendar quarter until payment is made. Penalty does not apply when fi ling an amended return.
Line 5: Add Line 3 and Line 4. All payments must be made electronically. To make an electronic payment, visit the Department of Revenue Services (DRS) website at www.ct.gov/DRS and select the Taxpayer Service Center (TSC) logo or pay by electronic funds transfer (EFT).
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Column A |
Column B |
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Column C |
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Total reported on previously |
Net increase |
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Corrected total |
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fi led return for this quarter |
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for this quarter |
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1. |
Total resident days for the calendar quarter |
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User fee: Enter user fee as determined by the Connecticut Department of Social Services .... |
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Multiply Line 1 by Line 2 |
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4. |
If late, Interest $ ______________________ .00 + Penalty |
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Total amount due: Add Line 3 and Line 4. All payments must be made electronically |
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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 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.
May DRS contact the preparer shown below about this return?
Yes No
Sign Here
Keep a copy of this return for your records.
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Preparer’s Social Security Number (SSN) or Tax Identifi cation Number (PTIN) |
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Firm’s name |
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FEIN |
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