Connecticut Connecticut Corporation Business Tax Instructions

Connecticut Corporation Business Tax Instructions
Form CT-1120 Instructions
Department of Revenue Services
State of Connecticut
(Rev. 12/23)

Form CT-1120

Connecticut Corporation Business Tax
Return Instructions

For additional information on the Connecticut Corporation
Business Tax, visit portal.ct.gov/DRS/Corporation-Tax/
Tax-Information.
Attach to Form CT‑1120 a completed copy of the corporation’s
federal income tax return, including all schedules and
attachments as filed with the IRS.

Required Information

Enter the beginning and ending dates of the corporation’s
income year regardless of whether the corporation is a
calendar year or fiscal year filer. Also enter the corporation’s
Connecticut Tax Registration Number and FEIN.
Enter in the spaces provided the total assets from the
corporation’s federal Form 1120, U.S. Corporation Income Tax
Return, Schedule L, Line 15, Column (d), and the amount from
federal Form 1120, Line 11 (see Form CT‑1120, Schedule C,
Line 1b). Also enter the North American Industry Classification
System (NAICS) code for principal business activity.

NAICS Code for Principal Business Activity

Enter the North American Industry Classification System
(NAICS) code for your principal business activity. General
information concerning the classification of principal
business activity under NAICS can also be found at
www.census.gov/naics.

Requesting a Refund for the Student Loan
Payment Tax Credit
Credit to be Issued in the Form of a Refund
Application Procedure

Check the Yes box if the corporation is requesting a refund for
the Student Loan Payment tax credit available under Conn.
Gen. Stat. § 12‑217qq. Enter the amount of credit to be issued
in the form of a refund requested in the space provided on
Page 1 of Form CT‑1120.
File Form CT‑RSLP, Application for Refund of Student Loan
Payment Tax Credits by a Qualified Small Business, separately
from Form CT‑1120. Attach Form CT‑SLP, Student Loan
Payment Tax Credit, and all required supporting schedules
and documentation to Form CT‑RSLP.
At the same time as filing Form CT‑1120, mail the completed
application and supporting information to:
Department of Revenue Services
PO Box 150420
Hartford, CT 06115-0420

Exchange of Research and Development Tax
Credits
Credit to be Issued in the Form of a Refund
Application Procedure

Check the Yes box if the corporation is exchanging Research
and Development tax credits available under Conn. Gen. Stat.
§§ 12‑217j or 12‑217n, for a credit to be issued in the form
of a refund equal to 65% of the value of the credit, subject
to certain limitations. Enter the amount of credit to be issued
in the form of a refund requested in the space provided on
Page 1 of Form CT‑1120.

2023

File Form CT‑1120 XCH, Application for Exchange of
Research and Development or Research and Experimental
Expenditures Tax Credits by a Qualified Small Business,
separately from Form CT‑1120. Attach Form CT‑1120RC,
Research and Experimental Expenditures Tax Credit,
or Form CT‑1120 RDC, Research and Development
Expenditures Tax Credit, and all required supporting
schedules and documentation to Form CT‑1120 XCH.
At the same time as filing Form CT‑1120, mail the completed
application and supporting information to:
Department of Revenue Services
PO Box 150420
Hartford, CT 06115-0420

Schedule A - Computation of Tax on Net
Income

A corporation entitled to apportion its net income must
complete either Form CT-1120A, Corporation Business Tax
Return Apportionment Computation, or one of the special
apportionment forms listed below:
•	 Air carriers use Form CT-1120A-A, Corporation Business
Tax Return Apportionment Computation – Air Carriers.
•	 Motor bus companies and motor carriers engaged
in multistate business use Form CT-1120A­- BMC,
Corporation Business Tax Return Apportionment
Computation – Motor Bus and Motor Carrier Companies.
•	 Financial service companies use Form CT‑1120A‑FS,
Corporation Business Tax Return Apportionment
Computation of Income From Financial Service Company
Activities.
•	 Broadcasters and production entities use Form
CT‑1120A‑BPE, Corporation Business Tax Return
Apportionment Computation – Broadcasters and
Production Entities.
•	 Corporations that receive income from rendering securities
brokerage services use Form CT‑1120A‑SBC, Corporation
Business Tax Return Apportionment Computation –
Securities Brokerage Services.
•	 Corporations that receive income from credit card
activities use Form CT‑1120A‑CCA, Corporation
Business Tax Return Apportionment Computation of
Income From Credit Card Activities.
•	 If a corporation is a limited partner in one or more limited
partnerships, other than an investment partnership, and is
not otherwise carrying on or doing business in Connecticut,
the partnership may elect for any income year to apportion
its net income using Form CT‑1120A‑LP, Corporation
Business Tax Return Apportionment of Limited Partnership
Interests.
•	 Corporations that receive income from rendering services
to or on behalf of regulated investment companies use
Form CT‑1120A‑IRIC, Corporation Business Tax Return
Apportionment Computation of Income From Services to
Regulated Investment Companies.
Line 2 - Enter the appropriate apportionment fraction from
Form CT‑1120A, Schedule Q, Line 9 or from the appropriate
forms previously referenced. The fraction must be expressed
as a decimal and carried to six places.

Line 3 - Enter the amount from Line 1 multiplied by Line 2, or
enter the amount from Line 1, if not entitled to apportion.
Line 4 - Enter the amount of any unused losses from Form
CT‑1120 ATT, Corporation Business Tax Return Attachment,
Schedule H, Line 22, Column E. Do not exceed 50% of Line 3.
Apportioned net operating losses may be carried forward for
20 successive income years. Losses may not be carried back.

Schedule B - Computation of Minimum Tax on
Capital

Use Schedule B to compute the minimum tax on the capital
of a corporation. The minimum tax on capital cannot be less
than $250 or exceed $1 million.
Financial service companies are subject to a minimum tax
on capital of $250 and do not complete Schedule  B. Real
estate investment trusts, regulated investment companies,
or interlocal risk management agencies formed under
Chapter 113a of the Connecticut General Statutes are not
subject to the minimum tax on capital and do not complete
Schedule B.
Line 2 - Corporations, other than air carriers, enter the
apportionment fraction from Form CT‑1120A, Schedule S,
Line 3, Column C. Air carriers enter the amount from Form
CT‑1120A‑A, Schedule R‑A, Line 5. The fraction must be
expressed as a decimal and carried to six places.
Line 3 - Enter the amount from Line 1 multiplied by Line 2,
or enter the amount from Line 1, if not entitled to apportion.
Line 4 - Enter the number of months the corporation carried on
business or had the right to carry on business in Connecticut,
whichever is greater. A fractional part of a month is counted
as a full month.
Line 6 - Multiply Line 5 by 0.31%. The maximum tax for
Schedule B is $1 million.

Schedule C - Computation of Amount Payable

No. 101

Date

Pay to the
Order of

$

Name of your Bank
Street Address
City, State, Zip Code

092125789 	
	Routing Number

091 025 025413	

0101



Form CT-1120 Instructions (Rev. 12/23)	

Name of Depositor
Street Address
City, State, Zip Code



Line 1a - Enter the amount from Schedule A, Line 6;
Schedule B, Line 6; or $250, whichever is greater.
Line 1b - Multiply Line 1a by 10%. If the amount on Line 1a
is $250 or the amount on federal Form 1120, Line 11 is less
than $100 million, enter “0.”
Line 1c - Enter the total tax credit that must be recaptured.
The following tax credits are subject to recapture:
•	 Historic Preservation;
•	 Fixed Capital Investment;
•	 Insurance Reinvestment; and
•	 Urban and Industrial Site Reinvestment.
In most cases, other than the Fixed Capital Investment tax
credit, the corporation will have been advised by the agency
administering the tax credit that recapture is required.
A corporation is required to recapture the Fixed Capital
Investment tax credit when the fixed capital is not held and
used in Connecticut by the corporation for five full years
following its acquisition. See Form CT‑1120 FCIC, Fixed
Capital Investment Tax Credit, to calculate the amount of tax
credit that must be recaptured. See the Guide to Connecticut
Corporation Business Tax Credits available on the DRS website
at portal.ct.gov/DRS.
Line 2 – Multiply Line 1 by 49.99%.
Line 5a - Enter the total tax credits applied from
Form CT‑1120K, Business Tax Credit Summary, Part  II,
Line 9. Do not exceed the amount on Line 4.

Line 5b - Enter the excess credit utilization from Form
CT‑1120K, Part II, Line 12. Research and Development and
Research and Experimental Expenditures tax credits that
remain after the application of the 50.01% limitation may be
further used, provided that the total of all tax credits used shall
not exceed 70% of the tax liability.
Line 7 - Enter the Pass‑Through Entity tax credit from Form
CT‑1120PE, Pass‑Through Entity Tax Credit, Line 3. Do not
exceed the amount reported on Line 6.
Line 9a - Enter the amount paid with Form CT‑1120 EXT,
Application for Extension of Time to File Connecticut Corporation
Business Tax Return.
Line 9b - Enter the amount(s) paid with Forms CT‑1120 ESA,
ESB, ESC, or ESD, Estimated Connecticut Corporation
Business Tax.
Line 9c - Enter the amount of any overpayment from the
prior year.
Line 9d - Amended filers only. Enter the amounts paid with
original return, plus additional tax paid after the original return
was filed. Do not include penalty and interest.
Line 9 - Add Lines 9a, 9b, 9c, and 9d.
Line 10a - Amended filers only. Enter the overpayment, if
any, as shown on original return or as previously adjusted.
All others enter zero (“0”).
Line 10b - Subtract Line 10a from Line 9.
Line 11a - Enter penalty if applicable.
Line 11b - Enter interest due on tax not paid by the original
due date.
Line 11c - Enter interest due on underpayment of estimated
tax. Complete and attach Form CT‑1120I, Computation of
Interest Due on Underpayment of Estimated Tax.
Line 11 - Add Lines 11a, 11b, and 11c.
Line 12a - Enter the amount of overpayment to be credited
to 2024 estimated tax.
The overpayment will be treated as estimated tax paid on the
fifteenth day of the third month (March 15 for calendar year
filers), if the tax return is filed on time or if the tax return is filed
within the extension period if a timely request for extension
was filed. A request to apply an overpayment to the
following income year is irrevocable. For more information,
see portal.ct.gov/DRS/Corporation-Tax/Tax-Information.
Line 12b - Enter the amount of overpayment to be refunded.
Lines 12c through 12e – Get the refund faster by choosing
direct deposit. Complete Lines 12c, 12d, and 12e to have the
refund directly deposited into a checking or savings account.

Account Number

Enter the nine-digit bank routing number and the bank account
number in Lines 12d and 12e. The bank routing number is
normally the first nine-digit number printed on the check or
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savings withdrawal slip. The bank account number generally
follows the bank routing number. Do not include the check
number as part of the account number. Bank account numbers
can be up to 17 characters.
If any of the bank information supplied for direct deposit does
not match, or the applicable bank account is closed prior to the
deposit of the refund, the refund will automatically be mailed.
Line 12f – Federal banking rules require DRS to request
information about foreign bank accounts when the taxpayer
requests the direct deposit of a refund into a bank account.
If the refund is requested to be deposited into a bank outside
of the United States, DRS will mail the refund.
Line 12 - Add Line 12a and Line 12b.
Line 13 - Add Line 10 and Line 11.

Schedule D - Computation of Net Income

Line 1 - Enter the corporation’s federal taxable income (loss)
before net operating loss and special deductions as filed on
the corporation’s federal return.
Line 2 - Enter all interest income exempt from federal taxation.
Line 3 - Enter state and local income taxes deducted in the
calculation of federal taxable income, including Connecticut
Corporation Business Tax.
Line 4 - Enter the amount of interest expenses paid to a
related member as reported on Form CT‑1120AB, Summary
of Add  Back and Exceptions to Add  Back of Interest and
Intangible Expenses, Part I A, Line 1.
Line 5 - Enter the amount of intangible expenses paid to a
related member as reported on Form CT‑1120AB, Part I B,
Line 3.
Line 6 - Enter the amount of the federal bonus depreciation
allowed under IRC §  168(k) and claimed on federal
Form 4562, Depreciation and Amortization.
Line 7 - Enter the amount of business interest expense that
was incurred in a prior year and that was carried forward
and deducted in the current year for federal tax purposes
pursuant to IRC § 163(j).
Line 8 - Enter 80% of the IRC § 179 deduction claimed for
federal tax purposes.
Line 9 - Enter any other income amount. Attach an
explanation. Include the applicable amount of distributions
from a manufacturing reinvestment account (MRA). Enter:
•	 100% of distributions from an MRA to the extent they are
used for non-qualifying purchases; and
•	 100% of the money remaining in an MRA account that is
returned to you after the five year period.
Line 11 - Enter the dividend deduction calculated on Form
CT‑1120 ATT, Schedule I, Line 5.
Line 12 - Enter the amount of any available capital loss
carryover not deducted in computing federal capital gain. This
amount is limited to the amount of the capital gain reported on
the federal return as described in Conn. Gen. Stat. § 12‑217.
Line 13 - Enter the value of any capital gain realized from the
sale of any land, or interest in land, to the state, any political
subdivision of the state, or to any nonprofit land conservation
organization where such land is to be permanently preserved
as protected open space or to a water company, as defined
in Conn. Gen. Stat. §  25‑32a, where such land is to be
permanently preserved as protected open space or as Class I
or Class II water company land.

Form CT-1120 Instructions (Rev. 12/23)	

Line 14 - Enter the federal bonus depreciation recovery
amount from Form CT‑1120 ATT, Schedule J, Line 26.
Line 15 - Enter the amount of exceptions to interest add back
as reported on Form CT‑1120AB, Part II A, Line 1.
Line 16 - Enter the amount of exceptions to interest add back
as reported on Form CT‑1120AB, Part II A, Line 2.
Line 17 - Enter the amount of exceptions to interest add back
as reported on Form CT‑1120AB, Part II A, Line 3.
Line 18 - Enter the amount of exceptions to the add back of
intangible expenses paid to a related member as reported
on Form CT‑1120AB, Part II B, Line 1.
Line 19 - Enter 25% of IRC § 179 deduction that was added
back in calculating Connecticut net income in the preceding
four years.
Line 20 - Enter the amount of business interest expense that
was incurred in the current year but was not allowed to be
deducted for federal tax purposes pursuant to IRC § 163(j).
Line 21 - Enter the amount of any contributions made by
the State of Connecticut or political subdivision thereof to
the extent those contributions are included in Schedule D,
Line 1 of this return.
Line 21a - For corporations that are licensed under
Chapter 420f or 420h of the Connecticut General Statutes,
enter the amount of ordinary and necessary business
expenses allowed under IRC § 162 in determining the
Connecticut corporation business tax liability.
Line 22 - Enter any other income deduction and attach an
explanation. Other amounts should include the following:
•	 The Foreign Derived Intangible Income (FDII) deduction
claimed for federal purposes.
•	 The amount of contributions to a manufacturing
reinvestment account.
•	 The amount received from a related member attributable
to intangible expenses and costs or to interest expenses
and costs, provided such income was:
1.	 Included on Schedule D, Line 1 of this return;
2.	 Received from a related member who filed a
Connecticut Corporation Business Tax return for the
same income year; and
3.	 Required to be added back by the related member
under Conn. Gen. Stat. §§ 12‑218c or 12‑218d and
was not entitled to an exception of the add back.
•	 For all REITs, enter the deduction from federal Form
1120‑REIT, U.S. Income Tax Return for Real Estate
Investment Trusts, Schedule  J, Line  2f, only if such
amount is equal to $50,000. In addition, for a REIT that
is not a “captive REIT,” enter the deduction for dividends
paid from federal Form 1120‑REIT, Line 21b.
Line 24 - Subtract Line 23 from Line 10. Enter the result here
and on Schedule A, Line 1.

Schedule E - Computation of Minimum Tax
Base
Line 1 - Enter the beginning (Column A) and ending
(Column B) values of the issued and outstanding capital
stock including treasury stock at par or face value, fractional
shares, scrip certificates, and payments on subscriptions.
See federal Form 1120, Schedule L, Line 22a and Line 22b.
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Line 2 - Enter the beginning (Column A) and ending
(Column B) values of paid‑in or capital surplus, including
retained earnings. Any deficit must be reported as a negative
number. See federal Form 1120, Schedule L, Lines 23, 24,
and 25.
Line 3 - Enter the beginning (Column A) and ending
(Column B) values of all surplus reserves. Attach a schedule of
all surplus reserves to support the amounts shown on Line 3.
A reserve is an amount set aside or deducted from current
or retained earnings for meeting future liabilities.
Line 4 - Add Lines 1, 2, and 3 in both Column A and Column B.
Enter in Column C the average of Column A and Column B.
Line 5 - Enter the total holdings of stock of private corporations
in Column A and Column B. Enter in Column C the average
of Column A and Column B.
Attach a schedule that lists the beginning and ending book
values of total holdings of stock of private corporations, including
treasury stock. The total book value of shares must equal
the amount claimed as a deduction on Schedule E, Line 5.
The book value of stock does not include the value of other
assets acquired and held in connection with or incidental to
the ownership of such stock.
Private corporations means all non‑governmental
corporations, whether closely or publicly held.
Line 6 - Subtract Line 5, Column C, from Line 4, Column C.
Enter the result here and on Form CT‑1120, Schedule  B,
Line 1.

Check and Complete all Applicable Boxes
1. Change of Address
Check the Address change box, and go to
portal.ct.gov/DRS-myconneCT to change your address
through myconneCT. Log in to myconneCT, open the
More… menu, locate the Taxpayer Updates group, and select
Manage Names & Addresses.
2. Return Status
Check the corresponding box to indicate the type of return
being filed.
•	

Initial
If this is the first time the corporation is filing Form
CT‑1120, check the Initial box.

•	

Amended
If the corporation is filing an amended return, check the
Amended box and check the box to indicate the reason
for amending. If the return is being amended to report
a federal change, enter the date that the IRS made its
final determination.

•	

Final
If the corporation is filing a final return, check the Final
box and complete Line 3, below.

•	

Short Period
If the corporation is filing a short period return, check the
Short period box.

Schedule G - Additional Required Information

Attach a schedule of corporate officers’ names, complete
home addresses, and corporate titles.
Line 1 - Enter the Connecticut towns in which the corporation
owns or leases, as lessee, real or tangible personal property
or performed any services.
Line 2a - If the corporation transferred a controlling interest
in an entity where the entity owns, directly or indirectly, an
interest in Connecticut real property, the corporation (the
transferor) may be subject to the controlling interest transfer
tax. Enter the name and FEIN of the entity in which a
controlling interest was transferred. The transferor is required
to file Form AU‑330, Controlling Interest Transfer Taxes.
Line 2b - If this corporation owned Connecticut real property
and was the entity in which a direct or indirect controlling
interest was transferred, enter the name and FEIN or SSN of
the transferor. The transferor may be subject to the controlling
interest transfer tax.
Line 2c -Enter the transferee(s) name(s) and the transfer date
if the answer was Yes to either Line 2a or Line 2b. Attach a
list of property addresses of the Connecticut realty owner
according to the above transfer.
The entity in which a direct or indirect controlling interest was
transferred is required to file Form AU‑331, Controlling Interest
Transfer Taxes Informational Return.
Line 3 - If any other corporation owns a majority of the voting
stock of this corporation, enter the name and FEIN of the
corporation.
Line 4 - Enter the last taxable year this corporation was
audited by the IRS. Corrections to taxable income by the
IRS must be reported to the Commissioner of Revenue
Services on or before 90 days after the final determination
of the change.

Form CT-1120 Instructions (Rev. 12/23)	

3. Final Return
Check the corresponding box providing the reason for the
final return:
•	

Dissolution
To properly dissolve a domestic corporation you must file
a Certificate of Dissolution with the Connecticut Office
of the Secretary of the State. A dissolved corporation
must file a return for the period up to the date of legal
dissolution or the date of the final liquidation of assets,
whichever is later.
Any dissolved corporation that continues to conduct
business must file Form CT‑1120 and pay any taxes
due. If a corporation has been dissolved by forfeiture and
wishes to be reinstated, it must submit a written request
for a tax clearance to:
Department of Revenue Services
State of Connecticut
Corporation Tax Audit Unit
450 Columbus Blvd Ste 1
Hartford CT 06103-1837
The tax clearance and certificate of reinstatement must
be filed with the Connecticut Office of the Secretary of
the State.

•	

Withdrawal From State
A foreign corporation that wishes to withdraw from
Connecticut must file a written application for withdrawal
with the Connecticut Office of the Secretary of the State.
Any corporation that has withdrawn must file Form CT‑1120
up to the date of withdrawal and pay any taxes due.
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•	

Mergers and Reorganizations
A corporation that has merged must file a written
application with the Connecticut Office of the Secretary
of the State. Any corporation that has merged must file
Form CT‑1120 covering the period up to the date of
merger and pay any tax due.
Any organization that is reorganized must submit the
details concerning the reorganization in writing and
disclose the survivor’s Connecticut Tax Registration
Number to:
DRS Operations Bureau/Registration
450 Columbus Blvd Ste 1
Hartford CT 06103-1837
If the corporation already has a Connecticut Tax
Registration Number, additional taxes for which the
corporation is liable may be added to the registration
by contacting the DRS at 800‑382‑9463 (Connecticut
calls outside the Greater Hartford calling area only); or
860‑297‑5962 (from anywhere).

For further information about withdrawal from the state,
mergers and reorganizations, or dissolutions, contact
the Connecticut Office of the Secretary of the State at
860‑509‑6003.
4. Type of Federal Return Filed
Check the appropriate box for the type of federal return filed.
If the Consolidated Basis box is checked, you must enter the
parent company’s name and FEIN.

9. Annualization
Check the corresponding box if the corporation used the
annualized installment method to calculate its estimated tax
payments for this year.
Complete Form CT‑1120I, Computation of Interest Due
on Underpayment of Estimated Tax, and attach it to Form
CT‑1120. For more information, see portal.ct.gov/DRS/
Corporation-Tax/Tax-Information.
10. Interest Add Back
Check the corresponding box if the corporation paid, accrued,
or incurred interest expenses or intangible expenses, costs,
and related interest expenses to a related member. Complete
Form CT‑1120AB, Summary of Add Back and Exceptions to
Add Back of Interest and Intangible Expenses, and attach it
to Form CT‑1120.

Signature
The return must be signed by a duly authorized officer.

Paid Preparer Signature
A paid preparer must sign and date Form CT‑1120. Paid
preparers must also enter their Social Security Number (SSN)
or Preparer Tax Identification Number (PTIN) and their firm’s
FEIN in the spaces provided.

Paid Preparer Authorization

An S corporation should file Form CT‑1065/CT‑1120SI,
Connecticut Pass‑Through Entity Tax Return. A limited liability
company (LLC) should file Form CT‑1120 only if the company
elects to be taxed as a corporation for federal income tax
purposes.

If the corporation wants to authorize DRS to contact the
paid preparer who signed the 2023 Connecticut Corporation
Business Tax Return to discuss it, check the Yes box in the
signature area of the return. This authorization applies only to
the individual whose signature appears in the Paid preparer’s
signature section of the return. It does not apply to the firm, if
any, shown in that section.

5. Previous Combined Unitary Return
Indicate whether the corporation filed as part of a combined
return on Form CT‑1120CU, Combined Unitary Corporation
Business Tax Return, for the previous income year and is no
longer a member of the combined group.

If the Yes box is checked, the corporation is authorizing DRS
to contact the paid preparer to answer any questions that
may arise during the processing of the 2023 Connecticut
Corporation Business Tax Return. The corporation is also
authorizing the paid preparer to:

6. Non-Unitary Business Income
Indicate if the corporation files as part of Form CT‑1120CU,
Combined Unitary Corporation Business Tax Return, in the
current income year and is filing this Form CT‑1120 to report
non-unitary business income.
7. Principal Place of Business
If the principal place of business is located outside Connecticut,
enter the name of the state where it is located.
Enter the state in which the corporation filed its Articles of
Incorporation and the date of organization. If incorporated
outside of Connecticut, enter the date qualified to do business
in Connecticut. A corporation must enter the date it began
business operations in Connecticut.
8. Exempt Corporation
If the corporation is exempt from Connecticut Corporation
Business Tax, check this box and attach an explanation of
the exemption, and a statutory cite for the exemption.
Form CT-1120 Instructions (Rev. 12/23)	

•	

Give DRS any information that is missing from the return;

•	

Contact DRS for information about the processing of
the corporation’s return or the status of the corporation’s
refund or payment; and

•	

Respond to certain DRS notices that the corporation may
have shared with the preparer regarding math errors,
offsets, and return preparation. The notices will not be
sent to the preparer.

The corporation is not authorizing the paid preparer to receive
any refund check, bind the corporation to anything, including
additional tax liability, or otherwise represent the corporation
before DRS. The authorization cannot be revoked. However,
the authorization will automatically end no later than the
due date, without regard to extensions, for filing the 2024
Connecticut Corporation Business Tax Return. This is on or
before the fifteenth day of the month following the due date
of the corporation’s corresponding federal income tax return
for the income year (May 15 for calendar year filers).

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