how do i check if i paid my connecticut attorney occuptational tax

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.

Full Answer

Do you have to file taxes as an attorney in CT?

Any person admitted as an attorney by the judges of the Connecticut Superior Court and who engaged in the practice of law in Connecticut during the preceding calendar year is subject to the tax and required to file Form 472, Attorney Occupational Tax Return. 2. What does admitted as an attorney mean?

Where can I find the official record of attorneys in Connecticut?

The official record of attorneys admitted to practice law in Connecticut, as well as attorneys disciplined by the Superior Court in Connecticut, is kept by the Clerk of the Superior Court for the Harford Judicial District.

How do I file a CT state tax return?

The TSC allows taxpayers to electronically file, pay, and manage state tax responsibilities. Visit www.ct.gov/TSC (BUSINESS SIDE) to make electronic transactions or administer your tax account online. The return is due January 15 of each year whether or not tax is owed.

How much is the Attorney occupational tax in Connecticut?

The attorney occupational tax is $565 per calendar year. If you were admitted as an attorney and engaged in the practice of law in Connecticut but not for the entire calendar year, the tax due is $565. No proration of the tax is authorized.

How do I pay my CT occupational tax?

Business and individual taxpayers can use the TSC at www.ct.gov/TSC to file a variety of tax returns, update account information, and make payments online. File Electronically: You can choose first-time filer information and filing assistance or log directly into the TSC to file returns and pay taxes.

What is CT Form 472?

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.

How do I find my CT Tax Registration Number?

How do I get my Income Tax Identification Number? You can register online at the CT Department of Revenue (DOR) website. Contact the agency directly at 1-860-297-5962 for registration assistance or to check if a tax identification number is already assigned for your business.

How to change address on Connecticut tax return?

To change your address with the Department of Revenue Services, fax a written notice of the change, including your Connecticut Tax Registration Number as it appears on Form 472, Attorney’s Occupational Tax Return (not your juris number or social security number) to 860-297-4757, or mail the notice to:

When do you have to file your Connecticut state tax return?

Any person who has been admitted as an attorney by the judges of the Superior Court and who was engaged in the practice of law in Connecticut in the preceding calendar year must file a return and pay the tax by January 15.

What is an occupational tax in Connecticut?

PURPOSE: The Connecticut attorney's occupational tax is an annual tax imposed on any person who has been admitted as an attorney by the judges of the Connecticut Superior Court, and who was engaged in the practice of law in Connecticut in the preceding calendar year. This publication is intended to answer some of the most frequently-asked questions concerning the application of this tax.

How much is the penalty for filing a 472?

Even those attorneys who claim exemption from payment of the tax must file the return by the due date. The Commissioner may impose a $50 penalty for late filing of Form 472, even if no tax is due.

What are some examples of acts in Connecticut?

Examples of such acts include, but are not limited to, entering an appearance in a case in Connecticut court or Connecticut federal district court, meeting with a client in Connecticut, witnessing a document or taking an acknowledgment as Commissioner of the Superior Court in Connecticut.

What is an attorney engaged in the practice of law?

For purposes of the attorney's occupational tax, being engaged in the practice of law means performing any act within Connecticut, or any act with respect to any judicial or administrative proceeding within Connecticut, in your capacity as an attorney, whether or not you receive any remuneration for such act.

What is the penalty for late filing of a 472?

The penalty for late payment of the tax and for late filing of the return is $50 . The Commissioner may impose a $50 penalty for late filing of Form 472, even if no tax is due. The interest on late payments is 1% per month or fraction of a month from the due date.

What to do if address changes in Connecticut?

If your address changes, you should notify both DRS and the Statewide Grievance Committee. Notifying only DRS does not constitute compliance with Connecticut Practice Book Section 2-26 or 2-27(d).

How much is occupational tax in Connecticut?

The attorney occupational tax is $565 per calendar year. If you were admitted as an attorney and engaged in the practice of law in Connecticut but not for the entire calendar year, the tax due is still $565. No proration of the tax is authorized. If you were admitted as an attorney and engaged in the practice of law in Connecticut for the entire calendar year, and were subject to tax for part of the year and exempt from the tax for the rest of the year, the tax due is still $565.

What branch assigns juris number?

The Judicial Branch assigns and mails your juris number to you after you have been sworn in to the bar. You can inquire about your juris number by:

What is practice of law in Connecticut?

For attorney occupational tax purposes, being engaged in the practice of law in Connecticut means performing any act in Connecticut considered to be the practice of law, as defined in Connecticut Practice Book , Section 2-44A, Definition of the Practice of Law.

What does it mean to be admitted as an attorney?

For attorney occupational tax purposes, being admitted as an attorney means that you were sworn in as an attorney by a judge of the Connecticut Superior Court. Being admitted as an attorney also includes being admitted:

Who is required to file a 472?

Any person admitted as an attorney by the judges of the Connecticut Superior Court and who engaged in the practice of law in Connecticut during the preceding calendar year is subject to the tax and required to file Form 472, Attorney Occupational Tax Return.

Do you have to file a 472 in Connecticut?

Yes. A person who is an authorized house counsel is subject to the attorney occupational tax and is required to file Form 472 because he or she is both certified as house counsel in Connecticut under Section 2-15A by the Superior Court and engaged in the practice of law in Connecticut. Under Section 2-15A, a person who wishes to be certified as authorized house counsel is required to file an application with the Bar Examining Committee. Upon recommendation of the Bar Examining Committee, the Superior Court may certify the applicant as authorized house counsel.

Who must notify the DRS of a failure to pay taxes?

The law requires the DRS commissioner to notify the chief court administrator of the failure of any person to pay the tax and the chief court administrator must notify the superior court judges of such failure(CGS §51-81b(c)).

Where is the district court in Connecticut?

The court has offices in Bridgeport, Hartford, and New Haven. In order to represent a party in a case in a district court, a person must be an attorney at law and generally must be admitted to the bar of that particular court.

What is the penalty for not paying taxes?

Any person who fails to pay the tax on time is subject to a penalty of $50, which the DRS Commissioner may collect. In addition, if any tax is not paid when due, interest is added at the rate of one per cent per month from the date the tax became due until it is paid.

When do you have to file an annual return for DRS?

By law, anyone who has been admitted as an attorney by the judges of the Superior Court must annually by January 15th, file an annual return prescribed or furnished by the DRS commissioner. If he was engaged in the practice of law in the year preceding the year in which an occupational tax is due, he must, pay to the commissioner a tax in ...

Who must sign all pleadings, briefs and other papers filed with the court?

The rule also requires that a member of the Connecticut bar be present at all proceedings and must sign all pleadings, briefs and other papers filed with the court and assume full responsibility for them and for the conduct of the cause and of the attorney to whom such privilege is accorded.

Who must file a return for a pro hoc vice?

The law requires that any person who has been admitted as an attorney pro hac vice in accordance with the rules of court must file a return and pay the tax for any year in which he was admitted pro hac vice and engaged in the practice of law in Connecticut (CGS § 51-81b(a)). The law requires the DRS commissioner to notify ...

Connecticut State Department of Revenue Services

Filing Season - DRS asks that you strongly consider filing your Connecticut individual income tax return electronically. Electronic filing is free, simple, secure, and accessible from the comfort of your own home. Click here for Income tax filing information.

Attorney Occupational Tax Form

THIS IS A MOCK FORM WITH WATERMARKS, YOU CANNOT USE IT TO FILE BY PAPER. THE DEPT. WILL NOT MAIL YOU A PAPER FORM. THIS FORM MUST BE FILED ELECTRONICALLY.

Who to contact about attorney occupational tax?

If you have questions or concerns about the attorney occupational tax, you should contact the Occupational Tax Department of the Department of Revenue Services at 860-297-5962. More information about the attorney occupational tax.

When is attorney registration required in Connecticut?

What is attorney registration? The attorney registration process is governed by Section 2-27 (d) of the Connecticut Practice Book and occurs each year from the beginning of January until the beginning of March. The registration requirement applies to:

What happens if I don't register in Connecticut?

An attorney who has not registered is not eligible to receive a certificate of good standing.

Can a lawyer register a post office box?

Lawyers are urged to take a broad reading of the requirement to register an office address with the Statewide Grievance Committee. The Statewide Grievance Committee has determined that it is acceptable for an attorney to register a post office box as an office address to mitigate against the disclosure of home addresses.

Does Connecticut exempt retired attorneys from registration?

Section 2-27 of the Connecticut Practice Book does not exempt retired attorneys from the registration requirement. There are no fees involved with the registration process, the only requirement is that you register annually, and notify the Statewide Grievance Committee of any changes pertinent to registration. 13.

Can a pro hac vice attorney use an e-form?

Pro hac vice attorneys are not given access to E-Services; they register by paper form. Attorneys located in foreign countries, including U.S. territories, are also prohibited from using E-Services; they also register by paper form. Top.

Can an attorney retire in Connecticut?

Yes. Attorneys can elect retirement status pursuant to Section 2-55 of the Connecticut Practice Book. Retire ment does not constitute removal from the bar or the roll of attorneys. Retirement is not permanent and can be revoked at any time.

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Commissioner Boughton

I would like to welcome you to the Connecticut Department of Revenue Services (DRS) website. It is my honor to serve the State of Connecticut and you, the taxpayer. We appreciate the opportunity to answer your questions, provide you with tools and guidance needed to complete tax filings, and report to you on state tax administration efforts.