Connecticut – Guidance on unitary combined reporting requirements

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March 2016


On March 2, 2016, the Connecticut Department of Revenue Services issued Special Notice 2016(1), explaining unitary combined reporting requirements for corporations, which became effective for tax years beginning on or after January 1, 2016.

The Special Notice describes the mechanics of identifying the groups of companies that must file a unitary combined return and the calculation of a group’s Corporation Business Tax liability, including several examples of unique situations.

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Peter Michalowski

Peter Michalowski

State and Local Tax Leader, PwC US

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