DRS: 12-740-09, Filing of fiduciary income tax returns by bankruptcy trustees

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications. 111 Phoenix Avenue. Enfield, CT 06082. colp@jud.state.ct.us Copies of DRS forms and publications are available at http://www.ct.gov/drs

Conn. Agencies Regs. 12-740-9.  Filing of fiduciary income tax returns by bankruptcy trustees.

(a) The trustee of a bankruptcy estate in a case under chapter 7 or chapter 11 of title 11 of the United States Code in which the debtor is an individual who would otherwise be required to file a Connecticut income tax return under 12-740-1 of this Part shall make and file the Connecticut fiduciary income tax return (Form CT-1041). The provisions of the preceding sentence to the contrary notwithstanding, the trustee of a bankruptcy estate of an individual in a case under chapter 7 of Title 11 of the United States Code, which estate does not have net taxable income, as the term is used in 11 U.S.C. 728(b), for the entire period after the order for relief under said chapter 7 during which said case is pending, shall not be required to make and file a Form CT-1041. For the taxable year in which the such case is commenced and for each succeeding taxable year up to and including the taxable year in which the case is closed, the trustee shall mail the Form CT-1041 or any amendment thereto to the address that is specified in subsection (b) of this section. Any request by the trustee under 11 U.S.C. 505(b) for a prompt determination of the Connecticut income tax liability of the estate shall be sent by certified mail or by registered mail to the address that is specified in subsection (b) of this section.

(b) The address to which the bankruptcy trustee is to mail the returns that are specified in subsection (a) of this section is: Department of Revenue Service, 92 Farmington Avenue, Hartford, Connecticut 06105, Attn: Bankruptcy Unit, Collection and Enforcement Division.  Editor's Note:  The Department of Revenue Services' address is now: 25 Sigourney Street, Hartford, Connecticut 06106.

(Effective November 18, 1994.)