how to file ct attorney occupational tax

Use Form 472 to file and pay the attorney occupational tax. Form 472 must be filed and paid electronically through the Department of Revenue Services (DRS) Taxpayer Service Center (TSC) at portal.ct.gov/TSC.

Full Answer

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

File Form 472 Electronically. Name. Description. Revised Date. Due Date. Form 472. Attorney Occupational Tax Return. 01/2021. 01/15/2021.

What is the Connecticut attorney's occupational tax?

Attorney Occupational Tax and Client Security Fund Fee. Call the Clerk’s Office at 860-548-2700, Ext. 3723; Call the Office of the Client Security Fund Committee at 860-568-3450; or. Download it from the Judicial Branch’s website.

How do I file and pay the Attorney occupational tax?

WHO MUST FILE AN ATTORNEY'S OCCUPATIONAL TAX RETURN? Form 472, Attorney's Occupational Tax Return, must be filed by all attorneys admitted to practice in Connecticut, as described above, whether or not the tax is owed, on or before January 15. If January 15 falls on a Saturday, Sunday or legal holiday, as defined in Conn. Gen. Stat. §1-4, the return must be filed …

Who must file a Connecticut state income tax return?

4. How do I report the attorney occupational tax and when is it due? Use Form 472 to file and pay the attorney occupational tax. Form 472 must be filed and paid electronically through the Department of Revenue Services (DRS) Taxpayer Service Center (TSC) at portal.ct.gov/TSC. The TSC allows taxpayers to electronically file, pay,

How much is the attorney occupational tax in CT?

What is the amount of the attorney occupational tax? 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.

Where do I pay my occupational tax?

The place of payment is the province or city where the professional practices his profession or where he maintains his principal office. Once the professional tax is paid to any province or city, the profession may be exercised anywhere in the country.Jan 28, 2019

Is CT State tax mandatory?

You must file a Connecticut income tax return if your gross income for the taxable year exceeds: $12,000 and you are married filing separately; $15,000 and you are filing single; $19,000 and you are filing head of household; or.

How much does it cost to file CT taxes?

Connecticut state income tax ratesTax rateSingle or married filing separatelyMarried filing jointly or qualifying widow(er)3%$10,000 or less$20,000 or less5%$10,001–$50,000$20,001–$100,005.5%$50,001–$100,000$100,001–$200,0006%$100,001–$200,000$200,001–$400,0003 more rows•Nov 17, 2020

How much is occupational tax receipt?

STEP 1: Mayor's Permit I got an Occupational Tax Receipt (OTR) as a Digital Content Creator from Cebu City Hall and I paid PHP 190. If you are a freelancer, you can add your specialization if you want.Jan 15, 2020

How do I get an occupational tax receipt?

To get a PTR / an OTR, go to your local Treasurer's Office with a contract copy from any of your existing clients. Some cities, like Muntinlya, will also require you to secure a health permit before giving you your PTR / OTR.Aug 12, 2021

Who Must File Form CT 1040NR PY?

nonresidentA nonresident with Connecticut sourced income is required to file Form CT-1040NR/PY, Nonresident and Part-Year Resident Income Tax Return, if any of the following is true for the taxable year: Connecticut income tax was withheld from his or her wages or other payments or.

When can I file my 2021 CT state taxes?

Connecticut State Income Taxes for Tax Year 2021 (January 1 - Dec. 31, 2021) can be prepared and e-Filed now along with an IRS or Federal Income Tax Return (or you can learn how to only prepare and file a CT state return). The Connecticut tax filing and tax payment deadline is April 18, 2022.

Does Connecticut tax Social Security?

In general, social security benefits that are taxable for federal income tax purposes will also be subject to Connecticut income tax. However, Connecticut income taxation of social security benefits is limited to 50% of the benefits received, even if a greater percentage of benefits is subject to federal income tax.

What are the CT income tax brackets for 2021?

Connecticut state income tax rate table for the 2020 - 2021 filing season has seven income tax brackets with CT tax rates of 3%, 5%, 5.5%, 6%, 6.5%, 6.9% and 6.99% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses.Nov 25, 2020

What income is taxable in CT?

Basis and RateFiling StatusConnecticut Taxable IncomeRate of TaxSingle/ Married Filing SeparateNot over $10,0003%Over $10,000$300, plus 4.5% of the excess over $10,000Head of HouseholdNot over $16,0003%Over $16,000$480, plus 4.5% of the excess over $16,0002 more rows

When can you file CT State taxes 2022?

The DRS Taxpayer Service Center (see TSC-Individual Login) will begin accepting online individual income tax returns beginning the week of Tuesday, January 18, 2022.Jan 20, 2022

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 $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 $565.

When is TSC due?

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.

What does "engaged in the practice of law" mean?

Engaged in the practice of law, but not as an occupation, means you are primarily engaged in an occupation other than law and being an attorney is not a factor in your employment. For example, you may have been employed as a school teacher, physician, or law enforcement officer while admitted as an attorney in Connecticut.

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 is informational publication?

EFFECT OF THIS DOCUMENT: An Informational Publication is a document that addresses frequently asked questions about a current Department position, policy or practice, usually in a less technical question and answer format.

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 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).

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.

Is a temporary attorney required to file a 472?

No. Although a person authorized to provide legal services on a temporary basis in Connecticut under Rule 5.5, subparagraph (c)(3) or (4) is engaged in the practice of law in Connecticut, he or she is not admitted as an attorney by the judges of the Superior Court and, therefore, is not subject to the attorney occupational tax and is not required to file Form 472.

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 DRS myconnec?

DRS myconneCT will replace the TaxpayerService Center (TSC) as part of a multi-year,multi-phase project. Each year, additional tax types will be transitioned out of the TSC and into myconneCT. Using myconneCT, taxpayers will be able to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week. For updated information as to the progress of this project and the transition schedule for specific taxes, please visit the DRS website at

What is a retired attorney?

1. any attorney whose name has been removed from the roll of attorneys maintained by the clerk of the superior court for the judicial district of Hartford; 2. any attorney who has 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; .

What does "pro hac vice" mean?

As you know, the term pro hac vice means “for this occasion” or “for this event”. It is a legal term usually referring to a lawyer who has not been admitted to practice in a certain jurisdiction, but who has been allowed to participate in a particular case in that jurisdiction. OCCUPATIONAL TAX FOR ATTORNEYS .