Form Ct-1040 Ext - Application For Extension Of Time To File Connecticut Income Tax Return For Individuals - 2016 Page 2

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Form CT-1040 EXT Instructions
are still unable to fi le your return by the extended due date and
Form CT-1040 EXT only extends the time to fi le your Connecticut
income tax return. Form CT-1040 EXT does not extend the time
you have applied for and were granted an extension of time to fi le
to pay your income tax. You must pay the amount of tax that you
for federal purposes using federal Form 2350, you must fi le your
expect to owe on or before the original due date of the return. See
Connecticut return using the federal extension due date. You must
Interest and Penalty.
attach a copy of the federal Form 2350 approval notice to the front
of your Connecticut return.
You may qualify for a six-month extension of time to pay your tax.
To request this extension, you must fi le Form CT-1127, Application
When to File Form CT-1040 EXT
for Extension of Time for Payment of Income Tax, with your timely
File Form CT-1040 EXT on or before April 18, 2017. If your taxable
fi led Connecticut income tax return or extension.
year is other than the calendar year, fi le Form CT-1040 EXT on or
Purpose: Use Form CT-1040 EXT to request a six-month
before the fi fteenth day of the fourth month following the close of
extension to fi le your Connecticut income tax return for individuals.
your taxable year. If the due date falls on a Saturday, Sunday, or
This form also extends the time to fi le your individual use tax. It is
legal holiday, your extension request will be considered timely if
not necessary to include a reason for the Connecticut extension
fi led on the next business day. Form CT-1040 EXT for taxable year
request if you have already fi led an extension request on federal
2016 is due April 15, 2017, which falls on a Saturday, and Monday
Form 4868 with the Internal Revenue Service. If you did not fi le
April 17 is a legal holiday in the District of Columbia (Emancipation
federal Form 4868, you can apply for a six-month extension to fi le
Day). Therefore, if you fi le Form CT-1040 EXT on April 18, 2017, it
your Connecticut income tax return provided you have good cause
will be considered timely fi led.
for your request.
Payment Options
Exception: If you expect to owe no additional Connecticut
Pay Electronically: This option is only available if you fi le Form
income tax for the 2016 taxable year, after taking into account any
CT-1040 EXT electronically and make a payment electronically
Connecticut income tax withheld from your wages or any estimated
on the DRS website through the TSC. You can fi le your return
Connecticut income tax payments you have made, or both, and
any time before the due date and designate the amount
you have requested an extension of time to fi le your 2016 federal
of payment and date of transfer. Your bank account will be
income tax return, you are not required to fi le Form CT-1040 EXT.
debited on the date you indicate. You must pay the balance
The Department of Revenue Services (DRS) will automatically grant
due on or before April 18, 2017, to avoid penalty and interest.
you a six-month extension of time to fi le your 2016 Connecticut
income tax return. If you did not request an extension of time to fi le
Pay by Credit Card or Debit Card: You may elect to pay your
your federal income tax return, but you are requesting an extension
expected 2016 Connecticut income tax liability using your credit
of time to fi le your Connecticut income tax return, you must fi le
card (American Express®, Discover®, MasterCard®, VISA®) or
Form CT-1040 EXT whether or not you owe additional Connecticut
comparable debit card. A convenience fee will be charged by the
income tax.
service provider. You will be informed of the amount of the fee and
you may elect to cancel the transaction. At the end of the transaction,
Electronically File Form CT-1040 EXT
you will be given a confi rmation number for your records.
All taxpayers can fi le Form CT-1040 EXT
• Visit: and select State Payments; or
over the Internet using the Taxpayer Service
• Call Offi cial Payments Corporation toll-free at 1-800-487-4567.
Center (TSC). DRS encourages Connecticut
income tax fi lers to electronically fi le through
Do not send in Form CT-1040 EXT if you make your payment by
the TSC. The TSC is an interactive tool that offers
credit card. All credit card payments for extension requests will
a free, fast, easy, and secure way to conduct business. The TSC
be accepted by the credit card service provider. However, if your
allows taxpayers to securely fi le, pay, and manage their state tax
payment is late, DRS will notify you in writing that your request is denied.
responsibilities electronically at
Pay by Mail: Make your check payable to Commissioner of Revenue
Services. To ensure proper posting of your payment, write “2016 Form
How to Get an Extension to File
CT-1040 EXT” and your Social Security Number(s) (optional) on the
To obtain a Connecticut extension of time to fi le if the exception
front of your check. Be sure to sign your check and paper clip it to
above does not apply, you must:
the front of your return. Do not send cash. DRS may submit your
• Complete Form CT-1040 EXT in its entirety;
check to your bank electronically.
• File it on or before the due date of your return; and
Interest and Penalty
• Pay the amount shown on Line 7.
In general, interest and penalty apply to any portion of the tax not paid
Any payment made with this form is considered an income tax
on or before the original due date of the return. Interest is computed
payment regardless of the amounts you enter on Line 1 and Line 2.
on the underpayment of tax at 1% per month or fraction of a month
Your signature is not required on this form. DRS will notify you only
computed from the original due date to the date of payment.
if your request is denied.
Late Payment Penalty: The penalty for underpayment of tax is 10%
U.S. Citizens or Residents Living Outside the U.S. and Puerto Rico
of the tax that is not paid on or before the original due date of the return.
You must fi le this form if you are:
Late Filing Penalty: If no tax is due, DRS may impose a $50 penalty
• A U.S. citizen or resident living outside the U.S. and Puerto Rico
for the late fi ling of any return or report that is required by law to be fi led.
and your tax home (within the meaning of Internal Revenue Code
(IRC) §162(a)(2)) is outside the U.S. and Puerto Rico; or
Line Instructions
• In the armed forces of the U.S. serving outside the U.S. and
Line 1: Enter the amount that you expect to enter on:
Puerto Rico on the date your federal income tax return is due
Form CT-1040, Line 14, or Form CT-1040NR/PY, Line 16.
and are unable to fi le a timely Connecticut income tax return.
Line 2: Enter the amount that you expect to enter on:
Explain on the front of this form that you are a U.S. citizen or resident
Form CT-1040, Line 15, or Form CT-1040NR/PY, Line 17.
living outside the U.S. and Puerto Rico, or are in the armed forces
Line 4: Enter the amount that you expect to enter on:
of the U.S. serving outside the U.S. and Puerto Rico, and that you
Form CT-1040, Line 18, or Form CT-1040NR/PY, Line 20.
qualify for an automatic, two-month federal income tax extension.
Line 5: Enter the amount that you expect to enter on:
If your application is approved, the due date will be extended for
Form CT-1040, Line 19, or Form CT-1040NR/PY, Line 21.
six months (October 15, 2017, for calendar year taxpayers). If you
Form CT-1040 EXT Back (Rev. 12/16)

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