This records isn’t always modern and is being provided for reference purposes onlyIP 2009(31)Attorney Occupational Tax and Client Security Fund Fee
This guide has been outdated through IP 2014(thirteen)
Purpose: This Informational Publication answers often-requested questions about the attorney occupational tax and the patron protection fund price.
Effective Date: For calendar years beginning on or after January 1, 2009.
Statutory Authority: Conn. Gen. Stat. §§12-30, fifty one-81b, and 51-81d.
1. Who is issue to the attorney occupational tax?
Any character admitted as an lawyer by using the judges of the Connecticut Superior Court and who engaged within the practice of regulation in Connecticut all through the preceding calendar 12 months is subject to the tax and required to file Form 472, Attorney Occupational Tax Return.
2. What does admitted as an attorney mean?
For legal professional occupational tax functions, being admitted as an legal professional manner that you have been sworn in as an legal professional by way of a decide of the Connecticut Superior Court. Being admitted as an legal professional also consists of being admitted:
On movement and briefly accredited to exercise regulation in Connecticut; or
Pro hac vice through the Superior Court, Appellate Court, or Connecticut Supreme Court to appear in a Connecticut state court intending.
3. What does being engaged in the exercise of regulation in Connecticut imply?
For attorney occupational tax purposes, being engaged in the practice of law in Connecticut manner acting any act in Connecticut considered to be the exercise of law, as defined in Section 2-44A, Definition of the Practice of Law, of the Connecticut Practice Book, Superior Court Rules and Rules of Appellate Procedure.
You are engaged in the practice of law in case you are hired with the aid of an employer that isn’t always a law corporation, consisting of an accounting firm or an coverage employer, and you are hired as an attorney or being an attorney is a issue on your employment.
four. How do I record the legal professional occupational tax and while is it due?
Use Form 472 to report and pay the legal professional occupational tax. This return can be filed electronically thru the Department of Revenue Services (DRS) Taxpayer Service Center (TSC). The TSC lets in taxpayers to electronically record, pay, and control state tax obligations. Visit www.ct.gov/TSC (BUSINESS SIDE) to make digital transactions or administer your tax account online.
The go back is due January 15 of every 12 months whether or not or now not tax is owed. If January 15 falls on a Saturday, Sunday, or criminal holiday, the following business day is the due date.
Form 472 is mailed to all lawyers indexed at the roll of attorneys maintained by means of the Superior Court. If you do not get hold of Form 472 via January 1, you can request one from DRS. You also can visit the DRS internet site to achieve a shape. Failure to get hold of Form 472 does now not relieve you out of your obligation to report it on or earlier than the due date.
6. What if I pay or file overdue?
If you’re concern to the tax and pay overdue, the late payment penalty is $50. Interest accrues on past due payments at the fee of 1% in line with month or fraction of a month from the due date. If you’re exempt from the tax however record Form 472 late, a overdue filing penalty of $50 may be imposed.
Your return will meet the timely filed and timely price rules if the U.S. Postal Service cancellation date, or the date recorded or marked via a chosen non-public shipping provider (PDS) using a designated kind of service, is on or earlier than the due date. Not all services provided with the aid of those particular PDSs qualify. See Policy Statement 2008(three), Designated Private Delivery Services and Designated Types of Service.
7. What is the amount of the legal professional occupational tax?
The legal professional occupational tax is $565 per calendar 12 months. If you were admitted as an legal professional and engaged in the exercise of regulation in Connecticut but now not for the complete calendar yr, the tax due is $565. No proration of the tax is allowed. If you have been admitted as an attorney and engaged in the exercise of law in Connecticut for the complete calendar 12 months, and have been concern to tax for a part of the 12 months and exempt from the tax for the rest of the year, the tax due is $565.
8. Is a person who’s an authorized residence recommend below Section 2-15A, Authorized House Counsel, of the Connecticut Practice Book, Superior Court Rules and Rules of Appellate Procedure, situation to the attorney occupational tax?
Yes. A character who’s an authorized residence recommend is difficulty to the attorney occupational tax and is required to document Form 472 because she or he is both admitted as an legal professional below Section 2-15A by the Superior Court and engaged inside the exercise of law in Connecticut. Under Section 2-15A, powerful January 1, 2008, someone who needs to be licensed as authorized residence counsel is required to record an application with the Bar Examining Committee. Upon advice of the Bar Examining Committee, the Superior Court may also certify the applicant as authorized house suggest.
nine. Is someone who’s legal to offer felony offerings on a brief foundation in Connecticut below subparagraph (c)(3) or (4) of Rule 5.5, Unauthorized Practice of Law, of the Connecticut Practice Book, Rules of Professional Conduct, concern to the attorney occupational tax?
No. Although a person legal to provide prison services on a temporary foundation in Connecticut under subparagraph (c)(three) or (four) of Rule five.five is engaged in the exercise of law in Connecticut, she or he is not admitted as an lawyer with the aid of the judges of the Superior Court and, therefore, is not difficulty to the attorney occupational tax and isn’t required to file Form 472.
Subparagraphs (c)(3) and (four) of Rule 5.5 are effective January 1, 2008. A man or woman wishing to achieve the privileges described in subparagraph (c)(three) or (four) of Rule five.five is required to inform the Statewide Bar Counsel.
10. Who is exempt from the attorney occupational tax?
Even if you had been admitted as an legal professional and were engaged inside the exercise of regulation in Connecticut, you will be exempt from the tax if one of the following exemptions applies to you. Form 472 must be filed on or before the due date even in case you claim one of the following exemptions.
A.Your name became removed from the roll of lawyers maintained by way of the Clerk of the Superior Court for the Judicial District of Hartford. If your call was eliminated from the roll whenever in the course of the calendar 12 months, even on December 31, you are exempt from the tax for that year.
Attorneys who die are considered to have had their names removed from the roll as of the date of loss of life and are exempt for the calendar yr during which their demise takes place.
Attorneys who are disbarred are considered eliminated from the roll and exempt for the calendar 12 months disbarment occurs. A disbarred legal professional who’s sooner or later readmitted to exercise regulation in Connecticut is subject to the tax for the year the readmission takes place.
Attorneys suspended from the exercise of regulation for a particular period aren’t considered eliminated from the roll and are situation to the tax.
B. You engaged within the exercise of law in Connecticut, however not as an profession, and obtained less than $450 from the practice of law in Connecticut. The necessities of this exemption are conjunctive. You need to were engaged within the exercise of regulation in Connecticut, however not as an occupation, and the repayment you obtained from the practice of law in Connecticut ought to had been less than $450 throughout the calendar 12 months.
Engaged in the practice of law, but no longer as an career, method you are primarily engaged in an occupation other than regulation and being an attorney isn’t a aspect in your employment. For example, you can have been hired as a faculty trainer, medical doctor, or law enforcement officer even as admitted as an legal professional in Connecticut. If you have been employed in an career other than regulation and also you obtained less than $450 from appearing criminal work, you qualify for the exemption.
If you engaged inside the exercise of regulation in Connecticut as an career, you do now not qualify for this exemption even if you received less than $450 during the calendar yr from the practice of law in Connecticut.
C.You were a decide, senior judge, or referee and did now not in any other case have interaction within the exercise of law in Connecticut. This exemption applies to all Connecticut kingdom court docket judges together with circle of relatives help magistrates legal beneath Conn. Gen. Stat. §46b-231, magistrates appointed below Conn. Gen. Stat. §fifty one-193l et seq., probate court judges, and federal judges who worked completely as judges or magistrates and did not in any other case interact within the practice of regulation in Connecticut at some stage in the calendar 12 months.