 | Website | https://portal.ct.gov/drs |
| Where’s My Refund | https://portal.ct.gov/DRS/…/Status-of-Refund | |
| Information for Tax Pros | https://portal.ct.gov/DRS/…/Practitioners | |
| Tax Assistance | (860) 297-5962 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – Return preparers who prepared 50 or more Connecticut income tax returns must now file returns electronically.
E-File Registration Requirements – Acceptance in the Connecticut e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years
State Only Return Requirements – Connecticut state returns can be filed with the federal return or if the federal return was previously accepted, sent state-only through the Federal/State Electronic Filing Program.
Amended Returns – Connecticut does not currently support electronic filing for Form 1040-X. Taxpayers must file a paper return, and mail it to the appropriate address. (See Mailing Addresses below). Form 1040-X can be accessed in the program by selecting Miscellaneous Forms from the main menu of the Connecticut return.
Electronic Signatures – Income Tax Declaration for Electronic Filing by Individuals, has been eliminated. If the taxpayer elects to use the IRS self-select PIN or the IRS practitioner PIN for the MeF program and the IRS accepts it, DRS accepts this PIN as the electronic signature for the Connecticut tax return.
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions – To request an extension of time to file your return, taxpayers must file Form CT-1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals, and pay all the tax they expect to owe on or before the due date. To access Form CT-1040 EXT in the program, from the main menu of the CT return select Miscellaneous Forms CT Extension of Time to File (CT-1040EXT).
Driver’s License/Government Issued Photo Identification: Connecticut does not require this information to file the tax return. Providing the information will help identify the taxpayer’s identity and can prevent unnecessary delays in tax return processing. To enter Identification Information, from the main menu of the Connecticut return select Personal Information Driver’s License Information.
Filing Status Information
Generally, Connecticut filing status must match federal filing status. If the taxpayer is a qualifying widower with a dependent child on federal Form 1040, do not enter the deceased spouse’s name or Social Security number on Form CT-1040. Special rules for married individuals. Spouses filing jointly for federal purposes may be required to file separate Connecticut returns.
Residency Status Information for Connecticut Returns
Residents: An individual is a resident of Connecticut if:
- Connecticut was the individual’s domicile (permanent legal residence) for the entire year, or
- The individual maintained a permanent place of abode in Connecticut during the entire tax year and spent a total of more than 183 days in Connecticut during the tax year.
Part-year resident: An individual who changed legal residence by moving into or out of Connecticut during the year. A part-year resident may not elect to be treated as a resident individual.
Nonresidents: An individual who is neither a resident nor a part-year resident.
Military Personnel/Military Spouses
Residents: Military personnel and their spouses who claim Connecticut as a residence, but are stationed elsewhere, are subject to Connecticut income tax.
Nonresidents: Military personnel whose domicile is outside Connecticut do not become residents because they are stationed in Connecticut. Connecticut-source income of a nonresident does not include compensation received for active service in the U.S. military. Other income from Connecticut sources may be subject to Connecticut income tax.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – Connecticut mandates that most business tax returns and associate payments be electronically filed and paid. The only exceptions to the e-file mandate are Fiduciary Returns, Amended Returns and taxpayers that have valid waivers from the Department of Revenue. To obtain a one-year hardship waiver from filing and paying electronically the entity must request a waiver no later than 30 days before the due date of the first electronic filing or payment. See: Form DRS-EWVR, Electronic Filing and Payment Waiver Request.
Business Return General Information
Connecticut currently requires electronic filing for most business returns. Connecticut supports the current and two prior years. Keystone Tax Solutions Pro and Connecticut do not currently support electronic filing of the Connecticut Fiduciary tax return Form CT-1041.
Due Dates for Connecticut Business Returns
Corporations – Returns are due by the 1st day of the month following the due date of the federal return of the taxable year. The due date will generally be the first day of the fifth month after the close of the Corporation’s tax year. The only exception is for a Corporation with a June 30th year end which will have a due date of October 1st.
S-Corporations – Returns are due the 15th day of the fourth month following the close of the tax year. Calendar year S-Corporation returns are due on April 15.
Partnerships – Returns are due the 15th day of the fourth month following the close of the tax year. Calendar year Partnership returns are due on April 15.
Fiduciary & Estate – Returns are due the 15th day of the fourth month following the close of the tax year. Calendar year Estate returns are due on April 15.
Business Extensions
Corporation – A corporation can request a five month extension of time to file a Connecticut Form CT-1120. Corporations whose year ends June 30 can request a six-month extension. To receive the extension, a Corporation must electronically file and pay any tax liability with Form CT-1120 EXT, Application for Extension of Time to File Corporation Business Tax Return and this form must be submitted by the original due date of the return. To access this extension form, from the main menu of the CT return select Miscellaneous Forms > CT Extension of Time to File (CT-1065/CT-1120SI EXT). If the Corporation files a federal extension, the entity must still electronically file the CT-1120 EXT. If the Corporation does not file a federal extension it can still file Form CT-1120 EXT, but the Corporation must provide reasonable cause for requesting the extension.
Partnership/S-Corporation – A pass-through entity can request a five month extension of time to file Connecticut Form CT-1065/CT-1120SI, and the same extension applies to file Schedule CT K-1 to its members. The Pass-Through Entity must electronically file Form CT-1065/CT-1120SI EXT, Application for Extension of Time to File Connecticut Composite Income Tax Return by the original due date of the return. If the entity files a federal extension, the entity must still electronically file the CT-1065/CT-1120SI EXT. If the entity does not file a federal extension it can still file Form CT-1065/CT-1120SI EXT, but the entity must provide reasonable cause for requesting the extension. To access the extension, from the main menu of the CT return select Miscellaneous Forms > CT Extension of Time to File (CT-1065/CT-1120SI EXT).
Fiduciary – Connecticut will grant a 5 ½ month extension to file Form CT-1041. To receive the extension, a Fiduciary must file and pay any tax liability with Form CT-1041 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Trusts and Estates and this form must be submitted by the original due date of the return. The CT-1041 EXT cannot be electronically filed. To access this extension form, from the main menu of the CT return select CT Extension of Time to File (CT-1041 EXT). If the Fiduciary files a federal extension, the entity must still mail the CT-1120 EXT. If the Fiduciary does not file a federal extension it can still file Form CT-1041 EXT, but the Fiduciary must provide reasonable cause for requesting the extension.
Amended Business Returns
Connecticut Amended Business Returns cannot be e-filed. Amended business returns must be mailed.
Corporation – Corporations must complete Form CT-1120X. A Form CT-1120X must be filed by paper and sent to the address listed below. To mark Form CT-1120 as an amended return, from the main menu of the Connecticut return, select Miscellaneous > 1120X Amended Return.
S-Corporation/Partnerships – An amended Form CT-1065/CT-1120SI must be filed by paper and sent to the address listed below. Pass-Through entity taxpayers such as S-Corporations or Partnerships must complete an amended Form CT-1065/CT-1120SI and mail it to the appropriate mailing address with the amended box checked. To mark Form CT-1065/CT-1120SI as an amended return, from the main menu of the appropriate Connecticut return, select Heading Information > Amended.
Fiduciary – Fiduciary taxpayers must complete an amended Form CT-1041 must be filed by paper and sent to the appropriate mailing address with the amended box checked. (See mailing addresses below). To mark Form CT-1041 as an amended return, from the main menu of the Connecticut return, select Heading Information > Amended.
Mailing Addresses
Individual Income Tax Mailing Addresses
If the address you are looking for is not on the Connecticut Department of Revenue mailing addresses list, use the address printed on the form.
Business Income Tax Mailing Addresses
Corporations (Form CT-1120)
| Paper returns without payment | Paper returns with payment |
| Department of RevenueState of ConnecticutPO Box 150406Hartford, CT 06115-0406 | Department of RevenueState of ConnecticutPO Box 2974Hartford, CT 06104-2974 |
S-Corporations/Partnership (Form CT-1065/CT-1120SI)
| Paper returns without payment | Paper returns with payment |
| Department of RevenueState of ConnecticutPO Box 2967Hartford, CT 06104-2967 | Department of RevenueState of ConnecticutPO Box 5019Hartford, CT 06102-5019 |
Fiduciary Returns (Form CT-1041)
| Paper returns with or without payment | Payments without tax forms |
| Department of RevenueState of ConnecticutPO Box 2934Hartford, CT 06104-2934 | Department of RevenueState of ConnecticutPO Box 5088Hartford, CT 06102-5088 |
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.