**Last updated March 27, 2020**
During days like these with so many unknowns and unreliable information floating around the internet, it can feel next to impossible to find solutions and resources available to small businesses. Munro-Delotto Law, LLC has compiled the following information in an effort to help small businesses find the resources they need to stay afloat in this period of uncertainty. As part of your Rhode Island and Connecticut communities, we’re here to help.
NOTE: This post discusses Connecticut state and federal assistance available to small businesses in the U.S. as well as new laws and changes in existing laws and regulations as they relate to sick leave, unemployment, and other topics related to small businesses.While this post discusses federal law, it is primarily geared toward Connecticut-based businesses. A post geared toward Rhode Island businesses is also posted on our “Blog” page.
Munro-Delotto Law, LLC is combining information from several sources, some with new and evolving laws, so we will do our best to summarize the laws accurately as applied to COVID-19. However, the information provided is for educational purposes only and does not substitute for competent legal advice. We reserve the right to modify, update, and do not warranty the information provided.
Federal Help for Businesses
On March 16, 2019, the U.S. Small Business Association approved Connecticut Governor Lamont’s request for small business disaster relief. Small businesses can now apply for a low-interest loan of up to $2 million to help meet business-related expenses amid the COVID-19 outbreak. Small business owners can find out more information about the SBA’s Economic Injury Disaster loans at SBA.gov/Disaster and can apply for these loans here: https://www.sba.gov/page/coronavirus-covid-19-small-business-guidance-loan-resources.
Currently, the federal government is looking into a combination of loans, direct checks (individual economic stimulus package), and liquidity for small businesses. Deferment of IRS payments is also a possibility, where small businesses may be able to defer up to $10 million in taxes. For the most up to date information on this, check with your accountant or tax attorney. We are hopeful for more information to come, and will keep this page updated with the latest federal developments.
State-based Resources for Connecticut Businesses
Small businesses with questions about the SBA loan program or other state-level assistance can call 860-500-2300 to speak directly to a DECD representative. Businesses can also stay informed on news and guidance related to COVID-19 and its impact on Connecticut by visiting the state’s dedicated coronavirus website, https://portal.ct.gov/coronavirus .
The CT Department of Economic and Community Development is launching the COVID-19 Business Emergency Response Unit to aid businesses in economic recovery and assist in navigating existing resources and developing new ones. Currently, one possible resource in development is the use of small business bridge loans at a lower percentage rate than SBA loans for the short term (3-12 months) with a cap on the dollar amount. Rollout is expected the week of March 24, and details could change in the meantime.
[March 27, 2020 Update] *New Connecticut Bridge Loan Information
To provide emergency cash flow relief to small businesses and nonprofits negatively impacted by the coronavirus, Connecticut is now offering qualifying organizations with 100 or fewer employees access to no-interest loans to qualifying businesses or nonprofit organization loans of up to $75,000 or three months of operating expenses (whichever is lesser). Must be in good standing with the Department of Revenue Services (DRS) & DECD, been profitable prior to March 10, 2020— with no adverse personal credit reports 60 days past due the past six months. Not applicable to these businesses: real estate, multi-level marketing, adult entertainment, cannabis or firearms; nor be a state elected public official or state employee.
Loan maximum of (a) $75,000 or (b) three months operating expenses, whichever is less, 0% interest rate for 12-month term (with 6-month extension available per request), and Personal guarantee and credit score required.
How to Apply
To apply for the Connecticut Recovery Bridge Loan Program, applicants must complete an application. Go to: https://portal.ct.gov/DECD/Content/Coronavirus-Business-Recovery/Emergency-Bridge-Loan-Application-Form
The following additional information will also be required:
- Project Financing Plan & Budget
- 2019 Income Statement (or) Profit and Loss Statement
- Internal Financial Statements (YTD)
- 3-month projected cash flow, demonstrating need
- Summary of adverse economic impact resulting from COVID-19
- Recent credit score report
- Applicant Structure Documents
- Personal Financial Statement
- Ownership Breakdown
- DRS Letter of Good Standing; for forms go to: https://portal.ct.gov/DRS/TSC/Help-Text/Status-Letter
Upon completing the application and obtaining the required documentation, organizations can submit the information online, via email to email@example.com. After the underwriting and due diligence process, if your loan application is approved DECD will issue a LOI with terms, have you execute a Standard Assistance Agreement and complete ACH paperwork so that funds can be transferred by wire. For questions go to: View Frequently Asked Questions at https://portal.ct.gov/DECD/Content/Coronavirus-Business-Recovery/CT-Recovery-Bridge-Loan-Program/FAQ or contact: Express Hotline at (860) 500-2333 or via email at firstname.lastname@example.org. Email preferred due to high volume on phone lines.
Additionally, the Department of Banking issued guidance to state-chartered banks and credit unions. Requests have been made by the state to eliminate interest until June 30 of this year, but there is currently no pending or active legislation at this time. We will keep monitoring progress on this.
Recognizing that many people’s incomes are affected at this time when most businesses have been forced to close, state Attorney General William Tong called for a moratorium on utilities under the Public Utilities Regulatory Authority (PURA), prohibiting utility companies from shutting off residential utility services if customers are unable to pay their bills. Additionally, as of Wednesday, March 18, Connecticut – and 13 other states, DC, and several counties around the US – has put an eviction freeze in place until further notice. More states and counties are instituting these freezes daily. Note that each order varies in length of time, rental property owner’s ability to file during the freeze, and whether there are exceptions in emergency situations like lockouts or habitability issues.
Like these residential policies, some business policies have been modified during this time. One such policy is the allowance as of March 20 for restaurants with certain types of liquor permits to sell alcohol with takeout orders. Restaurant owners and management should ensure that certain policies are followed, such as verifying that the person picking up the order is of legal drinking age and is not intoxicated. Additionally, the alcohol must be served in sealed containers as received by the wholesaler, and orders must include food. Specific details on what permissions are allowed for different permit holders are available here: https://portal.ct.gov/-/media/DCP/LIQUOR_CONTROL/Latest%20Liquor%20News%20Alerts/Implementation%20Order-%20DCP%20Final%20(003) .
Connecticut Paid Medical/Sick Leave
Required paid sick leave: consult the (federal) Family Medical Leave Act (as amended by the Families First Coronavirus Response Act passed in March 2020 – see below) and the state specific Connecticut Paid Sick Leave (“PSL”) Law, Connecticut General Statute 31-57r.
Our current understanding of the Families First Coronavirus Response Act, a federal law (not Connecticut-specific) is as follows:
TIME WORKING TO QUALIFY: An employee who has been employed for at least 30 calendar days. Note that this is a much lower threshold than the 12 month/1,250 hour tenure requirement that otherwise applies to FMLA leave.
SIZE OF BUSINESS TO QUALIFY: Private employers with fewer than 500 employees, and most public employers. For smaller employers, this bill could introduce FMLA coverage to their workplace. It is unclear if there are exclusions for emergency responders and/or businesses with less than 50 employees where the requirements would jeopardize that business as a going concern; traditional FMLA did not apply unless 50 or more employees – Munro-Delotto Law, LLC will continue looking into this exclusion.
QUALIFYING CONDITIONS FOR PAID SICK LEAVE: – paid leave seems to only cover COVID-19-related actual medical or caregiver leave BUT covers every employee caring for a child of the age needing care if school/childcare are unavailable – Munro-Delotto Law, LLC will be verifying this:
The Act requires emergency sick leave for employees who cannot work for any of the following reasons:
A. The employee is subject to a Federal, State, or local quarantine or isolation order related to COVID-19;
B. The employee has been advised by a health care provider to self-quarantine due to concerns related to COVID-19;
C. The employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis;
D. The employee is caring for an individual who is either (1) subject to a Federal, State, or local quarantine or isolation order related to COVID-19 or (2) has been advised by a health care provider to self-quarantine due to concerns related to COVID-19;
E. The employee is caring for a son or daughter of such employee if the school or place of care of the son or daughter has been closed, or the childcare provider of such son or daughter is unavailable, due to COVID-19 precautions;
F. The employee is experiencing any other substantially similar condition specified by the Secretary of Health and Human Services in consultation with the Secretary of the Treasury and the Secretary of Labor.
REQUIRES JOB PROTECTION: The FMLA’s job restoration requirements generally apply, with limited flexibility for employers with fewer than 25 employees – 25 employees and more require job restoration.
REQUIRES PAID FAMILY LEAVE AFTER AN INITIAL 10 DAYS PAID SICK LEAVE: Paid Leave Requirement: Unlike FMLA leave under the 1992 Act, this Act provides for paid leave for various durations for each of the new qualifying conditions. In more detail:
The first 10 days of leave is paid sick leave paid at 100% for conditions (A), (B), or (C) above and two-thirds of regular hourly rate or salary for qualifying conditions ((D), (E), or (F).
After 10 days of sick leave have been taken (where applicable), the employer must provide paid family leave for an additional 10 weeks for qualifying conditions (including children being out of school – see duration below). Paid leave must be an amount that is not less than two-thirds an employee’s regular rate of pay for the number of hours the employee would otherwise be normally scheduled to work. Subject to the specific conditions of forthcoming Treasury Department regulations, 100% of the emergency FMLA and paid sick leave wages may be reimbursed via payroll tax credits – Munro-Delotto Law, LLC is looking into the specifics.
PAYRATES: 100% of regular hourly rate or salary for the duration where the qualifying condition is (A), (B), or (C) above. 2/3rds of regular hourly rate or salary for the duration where qualifying condition is (D), (E), or (F). Family leave is two-thirds normal rate. Tipped workers likely minimum wage.
For leave reasons (A), (B), or (C): employees taking leave shall be paid at either their regular rate or the applicable minimum wage, whichever is higher, up to $511 per day and $5,110 in the aggregate (over a 2-week period).
For leave reasons (D) or (F): employees taking leave shall be paid at 2/3 their regular rate or 2/3 the applicable minimum wage, whichever is higher, up to $200 per day and $2,000 in the aggregate (over a 2-week period).
For leave reason (E): employees taking leave shall be paid at two-thirds their regular rate or two-thirds the applicable minimum wage, whichever is higher, up to $200 per day and $12,000 in the aggregate (over a 12-week period—two weeks of paid sick leave followed by up to 10 weeks of paid expanded family and medical leave).
Part Time: Part-time workers are paid the amount they typically earn in a two-week period.
Duration of Leave
For reasons (A)-(D) and (F): A full-time employee is eligible for up to 80 hours of leave, and a part-time employee is eligible for the number of hours of leave that the employee works on average over a two-week period.
For reason (E): A full-time employee is eligible for up to 12 weeks of leave at 40 hours a week, and a part-time employee is eligible for leave for the number of hours that the employee is normally scheduled to work over that period.
No Carryover: Emergency paid sick time provided by the Act does not carry over from one year to the next.
No Payout at Termination: Paid sick time not used at the time of an employee’s termination, resignation, or retirement does not need to be paid out to the employee.
May be Used Before Other Paid Leave: Employers may not require an employee to use other paid leave provided by the employer to the employee before the employee uses paid sick time provided for by the Act.
Expanded Definition of family members to include: foster, adoptive, step, parent of domestic partner, parental in-laws, guardians, and those who stood in loco parentis.
Effective Date: The Act takes effect not later than 15 days after the date the Act is enacted.
Sunset: The paid family leave requirement expires on December 31, 2020.
For business owners and those Self-employed (Applies to all US states): According to the New York Times, people who are self-employed or otherwise own a small business can also receive paid leave, assuming they pay taxes. According to the New York Times, self-employed people should calculate their average daily self-employment income for the year, then claim the amount they take as a tax credit (they can reduce their estimated quarterly tax payments in the meantime). Check with your accountant however as our accountant could not yet confirm this development.
Details on the Connecticut PSL Law, which has been in place since before the COVID-19 outbreak, are as follows:
Connecticut is one of a few states that requires employers to give paid sick days to employees.
In Connecticut, employers with 50 or more employees must provide paid sick leave to workers that are “Service Workers.” BE AWARE THAT THIS IS A BROAD DEFINITION – SEE JOB CATEGORIES BELOW.
These employees accrue one hour of paid sick leave for every 40 hours they work and may accrue up to 40 hours off per year (ACCRUES AT 1 HOUR PER EVERY 40 HOURS WORKED) and applies to part time.
Employees must be hourly/non-exempt (but temporary and per diem do not qualify). They paid time may use their time off for their own illnesses or to care for an ailing family member.
Service worker is entitled to use accrued paid sick leave upon completion of 680 hours of employment from the date of hire (if the employee works at least 10 hours per week av. prior quarter).
Hours (40) can be carried over per year but employee can only use 40 hours per year no matter how many accrued. The employee can be paid out of accrued sick time yearly rather than allowed to carry over but employer is not required to pay out accrued leave if it remains unused upon termination.
Other paid leave than can count toward compliance with the law may include, but not be limited to, paid vacation, personal days or paid time off.
Service workers who earn tip credit – because hourly rate is lower than minimum wage, would likely be paid minimum wage for any paid sick leave hours used; all others normal hourly wages during sick leave.
Manufacturing and non-profit (and potentially other) exemptions apply.
Break in service rules (if employee leaves then returns). With layoffs it is unclear if the accrued leave is gone upon re-employment or if it remains – normally with a break in service accrued leave starts over upon re-employment but with mass layoffs it is unclear how this will work.
Anti-Discrimination and Anti-Retaliation provisions and implied job protection.
Questions? Please call the Wage and Workplace Standards Division at (860) 263-6790 or the Office of Program Policy at (860) 263-6755. If you would like to email your questions, please contact: email@example.com or firstname.lastname@example.org or contact Munro-Delotto Law, LLC.
Under the PSL, “Service workers” are defined as:Food Service Managers, Medical and Health Services Managers, Social Workers, Social and Human Service Assistants, Community Health Workers, Community and Social Service Specialists, Librarians, Pharmacists, Physician Assistants, Therapists,Registered Nurses, Nurse Anesthetists, Nurse Midwives, Nurse Practitioners, Dental Hygienists, Radiologic Technologists, Emergency Medical Technicians and Paramedics, Health Practitioner Support Technologists, and Technicians, Licensed Practical and Licensed Vocational Nurses, Home Health Aides, Nursing Aides, Orderlies, and Attendants, Psychiatric Aides, Dental Assistants, Medical Assistants, Security Guards,Crossing Guards,Building Cleaning Workers, Ushers, Lobby Attendants, and Ticket Takers, Barbers, Hairdressers, Hairstylists, and Cosmetologists, Baggage Porters, Bellhops, and Concierges, Child Care Workers, Personal Care Aides, First-Line Supervisors of Sales Workers, Cashiers, Counter and Rental Clerks, Retail Salespersons, Tellers, Hotel, Motel, and Resort Desk Clerks, Supervisors of Food Preparation and Serving Workers, Cooks, Food Preparation Workers, Bartenders, Fast Food and Counter Workers, Waiters and Waitresses, Food Servers (Nonrestaurant), Dining Room and Cafeteria Attendants and Bartender Helpers, Dishwashers, Hosts and Hostesses – (Restaurant, Lounge, and Coffee Shop), Miscellaneous Food Preparation and Serving Related Workers, Janitors and Cleaners (Except Maids and Housekeeping Cleaners), Receptionists and Information Clerks, Couriers and Messengers, Secretaries and Administrative Assistants, Computer Operators, Data Entry and Information Processing Workers, Desktop Publishers, Insurance Claims and Policy Processing Clerks, Mail Clerks and Mail Machine Operators (Except Postal Service), Office Clerks (General), Office Machine Operators (Except Computer), Proofreaders and Copy Markers, Statistical Assistants, Miscellaneous Office and Administrative Support Workers, Statistical Assistants, Bakers, Butchers and Other Meat, Poultry, and Fish Processing Workers, Miscellaneous Food Processing Workers, Ambulance Drivers and Attendants (Except Emergency Medical Technicians), Bus Drivers, and Taxi Drivers and Chauffeurs.
The Connecticut Family Medical Leave Law (State “FMLA”): This is unpaid leave with job protection and anti-retaliation provisions; this state law largely duplicates federal FMLA, but has different qualification and allows for additional weeks of benefits.
The Connecticut Family Medical Leave Law requires employers with at least 75 employees to give eligible employees up to 16 weeks off in any 24-month period for the following reasons: for the employee to recover from a serious health condition; for the employee to care for a family member with a serious health condition (state law covers more family members than the federal FMLA, such as parents-in-law, domestic partners, and the children of domestic partners); for organ or bone marrow donation; or for the birth, adoption, or placement of a child.
Private Insurance Information for Employers
Private Business Interruption Insurance:
A business interruption insurance policy should list or describe the types of events it covers. Events that are not described in the policy are typically not covered. You should also determine if the policy requires your business interruption to last for a certain time period before you are entitled to any policy benefits. Business interruption coverage typically can only be triggered if you have property loss that leads to the business interruption. One example could be that a fire in your office has caused you to suspend your business activities. Because coverage varies across policies, you will need to read your particular policy and consult your broker, insurer or its agent for more information. Also consider checking with a contract litigation attorney to read the contract to see if this unique circumstance might be argued to be within coverage. Lack of case law (since we have never dealt with a pandemic) means there is always a chance. The Connecticut Insurance Department has an FAQ that provides more information (/CID/Coronavirus/Coronavirus-FAQs).
If you do not carry this insurance there may be coverage under another insurance policy such as part of a Business Owners Policy.
The Connecticut Insurance Department has an FAQ that provides more information (https://portal.ct.gov/CID/Coronavirus/Coronavirus-FAQs).
Unemployment Information for Employers
[March 27, 2020 Update] *Key Federal Changes to Unemployment
The Federal plan, as it has been explained at this very early date, will include many substantial changes that could benefit small businesses, or more specifically the owners and the employees. The Federal plan will modify the typical unemployment by adding features that are applicable to all states; how these are applied within each state’s plan will vary as states administer their own programs. Changes that should apply are:
Increases in Benefit Length and Amount:
- Additional 13 weeks of coverage
- Additional $600 per week (beyond states standard benefit) for four months where applicable
Example: So, if an employee normally earns $385 a week under a state employment plan, under the new legislation, the worker could expect $985 a week for four months ($600 in extra relief plus state benefits), followed by up to 23 weeks of $385 a week in standard state benefits. Unemployment benefits are generally taxable.
Broader Qualification Groups:
- Now self-employed workers (independent contractors/gig- like Uber and Lyft drivers/freelance) qualify (Labor Department should publish guidance about the specifics such as the documentation needed to prove wages and work history; tax forms such as 1099s and some sort of payment stub should suffice). Some business owners may qualify for unemployment – guidance to come. The guidance should clarify if gig workers can get benefits for a severe decline in income, rather than outright job loss.
- Now people seeking part-time work qualify (may not have before).
- Now workers who can’t reach their place of work as a result of COVID-19 qualify.
- Now those don’t have sufficient work history to otherwise qualify for benefits qualify.
- Those who quit their job as a “direct result of COVID-19” also qualify; normally people who quit their jobs don’t normally qualify for unemployment.
Expanded benefits would last through December 2020. Also stated maximum duration of unemployment benefits to 39 weeks — or, almost 10 months.
Layoff vs Furlough
The Federal plan willmake a distinction between furlough (temporary layoff) and a layoff which matters for purposes of benefits. In the case of a furlough, an employer can continue to pay medical benefits and the employee can retain benefits. By contrast, employees who are laid off cannot participate in the employer’s medical plan and can sign up for COBRA for medical benefits. According to Susan Houseman, director of research at the W. E. Upjohn Institute for Employment Research, furloughed workers can both collect unemployment and also be eligible for benefits.
Source: https://www.cnbc.com/2020/03/26/coronavirus-relief-bill-what-to-know-about-unemployment-benefits.html We are currently awaiting federal guidance and we will update this with more detail when such guidance is released.
•File at www.filectui.com – live chat is also available
•Employer separation packets available at: http://www.ctdol.state.ct.us/gendocs/employers.html
•General questions can be submitted to email@example.com (3-5 day expected response)
•Job Centers closed to in-person appointments, but you can call 860-263-6975 or 203-455-2653
•Remember that retaliation against employees for filing unemployment (under any circumstances) is unlawful under Conn. Gen. Stat. 31-266a.
To help your employees with faster processing, ensure employees have the employer’s registration number and ensure you provided an Unemployment Separation Package completed.
State Unemployment Changes:
•Employees directly impacted by COVID-19 no longer must be actively searching for work the qualify for unemployment assistance (and thus no requirement they are immediately employable such as if sick, assumedly)
•Employers who are furloughing workers can use the DOL shared work program, which allows business to reduce working hours to have those wages supplemented by unemployment insurance. If employer has to reduce hours from 10-60% unemployment could pick up the slack. (See below for full, updated information on the Connecticut Work Share Program)
Employees: If you have been recently laid off, or furloughed for at least two weeks or more and worked as a school employee even if you were not eligible to claim during summer, you can claim now under certain circumstances.
Unemployment may not be charged back to employers insurance due to state of emergency.
[March 27, 2020 Update] *What is Work Share?
Where anemployer needs to reduce hours and unemployment will cover the difference which benefits the employee in more pay (plus retaining benefits) and the employer (less possibly against unemployment insurance). REQ: Min employees are 2; only for employees with hours reduced between 10% and 60%, not less or more; employee must work one day per week it appears)
WORK SHARE INFO – CT Work Share Contact:
200 Folly Brook Boulevard, Wethersfield, CT 06109 / Phone: 860-263-6000
Employer contact DLT and requests – allows partially laid off workers (hours cut) and work partial time – pay difference comes from unemployment if the employer sets up a work share program with state unemployment entity.
Process – A company must contact unemployment to set up work share, and then the employee would file for partial benefits for just the lost work hours. Each week when the employee certifies they would enter the amount they earned and it appears the rest is covered by unemployment (within their normal formula). An employer can do work share as long as they are reducing the hours by not less than 10% and not more than 60%. Shared work has less impact on an employer’s unemployment taxes than a full layoff, AND as an added benefit, an employer is able to retain its skilled workforce.
Payment example: John works 40-hours per week and earns $20 an hour in regular pay. Under the Shared Work program, John’s hours are reduced by 20 hours per week, from 40 to 20 hours or a 50% reduction. Before the layoff, he would have earned $800 normally, but with unemployment compensation, he would earn only $400. However, if instead of laying him off, his hours were reduced by 50%, he would earn 20 hours for $400 and for the other 20 hours, he would earn $200 for unemployment, for a total of $600 rather than $400. It benefits the employee and should not affect unemployment insurance rates as much as a layoff.
Force Majeure Events and Clauses:
If you have contractual obligations to vendors or third-party contractors, review contracts for force majeure clauses.
A force majeure event refers to the occurrence of an event which is outside the reasonable control of a party and which prevents that party from performing its obligations under a contract. English common law has no general concept of force majeure (save for the limited doctrine of contractual frustration, which is addressed below). A party’s ability to claim relief for a force majeure event therefore depends upon the terms of the contract, and the force majeure provision in particular. Force majeure provisions are express terms and will not ordinarily be implied into contracts governed by English law. A party affected by such an event of force majeure will typically be relieved from performing the obligation affected for the duration and to the extent affected and may be entitled to compensation.
As with all matters dependent upon the terms of the contract, each force majeure provision must necessarily be considered on its precise terms and in its specific context.
Events Capable of Constituting Force Majeure
The “test” for force majeure usually requires the satisfaction of three distinct criteria:
- the event must be beyond the reasonable control of the affected party;
2. the affected party’s ability to perform its obligations under the contract must have been prevented, impeded or hindered by the event; and
3. the affected party must have taken all reasonable steps to seek to avoid or mitigate the event or its consequences.
Many contractual provisions set out a specific list of force majeure events which are deemed to be events of force majeure beyond the control of the parties, such as “pandemics,” “epidemics” or “diseases.” A specific reference to a “pandemic” will make it easier to bring a force majeure claim but will still require the other criteria for a force majeure test to be satisfied.
However, if the provision does not include language to that effect, then it will be necessary to consider whether COVID-19, or its impact on a business or a project, is captured by a different concept, such as an “Act of God,” “action by government” or a catch-all provision. Most force majeure provisions contain “catch-all” language in respect of events which are “outside the reasonable control of the party affected.” It seems fairly clear that a pandemic such as COVID-19 would qualify as force majeure under such a provision.
Additional Assistance for Staff and Individuals
New open enrollment: Coronavirus (COVID-19): Due to exceptional circumstances, qualified UNINSURED CT residents can enroll during a NEW SPECIAL ENROLLMENT PERIOD from March 19 to April 2, 2020. Coverage would start April 1st.
Call 855-365-2428 (8AM-5PM, Monday – Friday). Learn More here: http://bit.ly/2UgCJfh
Relevant Tax Information*
*Please note that Munro-Delotto Law does not employ a tax attorney; the following is additional information for businesses to look into with their own accountant or tax attorney.
FEDERAL Business Tax Filing / Payment Deadlines:
FEDRAL FILING DEADLINE CHANGED to JULY 15, 2020
U.S. Treasury Department and Internal Revenue Service (IRS) today issued guidance allowing all individual and other non-corporate tax filers to defer up to $1 million of federal income tax (including self-employment tax) payments due on April 15, 2020, until July 15, 2020, without penalties or interest. The guidance also allows corporate taxpayers a similar deferment of up to $10 million of federal income tax payments that would be due on April 15, 2020, until July 15, 2020, without penalties or interest.
TAX FILING DEADLINE NOW July 15 for filing deadline AND payments.
Quarterly payments to DOL due by April 30, 2020 may be extended.
Connecticut Business Tax Filing and payment deadlines:
(“certain annual tax returns due on or after March 15, 2020, are extended by at least 30 days”)
2019 Form CT-1065/CT-1120 SI– CT Pass-Through Entity Tax Return – filing extended to April 15, 2020; payment deadline extended to June 15, 2020 .
2019 Form CT-990T – CT Unrelated Business Income Tax Return – filing extended to June 15, 2020; payment deadline extended to June 15, 2020
2019 Form CT-1120/1120 CU– CT Corporation Business Tax Return – filing extended to June 15, 2020; payment deadline extended to June 15, 2020
Quarterly payments to DOL due by April 30, 2020 may be extended.
Questions? DRS@po.state.ct.us or 860-297-5962. Those who need to contact DRS regarding their specific situation may e-mail at DRS@po.state.ct.us or call 860-297-5962 (from anywhere); 800-382-9463 (within CT, outside Greater Hartford area only); or 860-297-4911 (Hearing Impaired, TDD/TT users only).
We will be updating this information as the crisis continues (or as we think of more relevant information to compile) so please feel free to let us know that you would like this ongoing information.
Paige Munro-Delotto Ph.D., Esq.
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