What Is the Connecticut Attorney Occupational Tax?
Understand the Connecticut Attorney Occupational Tax, a professional requirement for lawyers. Learn how to navigate the process to ensure compliance and maintain standing.
The Connecticut Attorney Occupational Tax is an annual tax levied on attorneys admitted to the state bar. The tax is distinct from other professional licensing fees and is a specific obligation for those in the legal profession. All individuals on the official roll of attorneys must file a return, regardless of whether they owe any tax for the year.
Determining Your Tax Obligation
The obligation to pay the Attorney Occupational Tax hinges on being admitted to the bar by the state’s courts and actively engaging in the practice of law within Connecticut. The tax amount is $565 per year. This fee is not prorated; an attorney who practices for even a small part of the year is liable for the full amount. The state considers individuals certified as Authorized House Counsel to be subject to the tax from the moment of their certification.
Several specific exemptions from payment exist, though filing a return is still mandatory to claim an exemption. Attorneys whose names have been removed from the official roll of attorneys are exempt for that calendar year. Those serving as judges, senior judges, or referees in state or federal courts are not required to pay. Government employees, including those working for the state’s executive or judicial branches or for a probate court, are also exempt.
Additional exemptions apply to attorneys not actively practicing law, such as those on inactive status with the Statewide Grievance Committee, members of the military on active duty, and any attorney who is suspended from practice. An exemption is also available for attorneys who do not practice law as an occupation and earn less than $1,000 from legal services during the year. To claim any of these exemptions, the attorney must indicate the specific reason on their annual tax filing.
Required Information and Form Completion
Before filing, attorneys must gather their Juris Number. This unique identifier is assigned by the Connecticut Judicial Branch and is a requirement for the tax filing process. Attorneys can find their Juris Number on previous registration forms or by searching the Judicial Branch website. It is important to ensure the address on file with the Statewide Grievance Committee is current, as this is often used for official correspondence.
The official document for this obligation is Form 472, the Attorney Occupational Tax Return. This form can be downloaded directly from the Connecticut Department of Revenue Services (DRS) website. When completing the form, you will need to enter your name, Social Security Number, and Juris Number accurately.
The form requires you to state whether you are subject to the tax or claiming an exemption. If claiming an exemption, you must select the appropriate category from the provided list. The form must be signed and dated to be considered valid.
The Payment and Filing Process
Filing the return and paying the tax must be done electronically through the Department of Revenue Services (DRS) online portal, myconneCT. This system allows for direct submission of the return and payment via an electronic withdrawal from a bank account or by credit card. While paying by credit card is an option, it involves a convenience fee charged by a third-party processor. A paper return may only be filed if an attorney has requested and been granted a waiver from the electronic filing requirement by the DRS.
The annual deadline for both filing the return and paying the tax is January 15. If this date falls on a weekend or holiday, the deadline shifts to the next business day.
Consequences of Non-Compliance
Failure to meet the deadline carries specific financial and professional consequences. The state imposes an immediate late payment penalty of $50 for anyone who is subject to the tax and does not pay on time. Interest also accrues on the unpaid tax balance at a rate of 1% per month from the original due date. Even attorneys who are exempt from the tax but fail to file Form 472 on time may be assessed a $50 late filing penalty.
Beyond monetary penalties, non-compliance can lead to professional repercussions. The Statewide Grievance Committee has the authority to place attorneys who fail to pay the occupational tax on administrative suspension. This suspension prohibits the attorney from practicing law in the state until the tax obligation is met and they are formally reinstated.