Form Ip 2009 - Q & A On The 2009 Connecticut Tax Amnesty Program printable pdf download

STATE OF CONNECTICUT

IP 2009(12.1)

DEPARTMENT OF REVENUE SERVICES

25 Sigourney Street

Hartford CT 06106-5032

INFORMATIONAL PUBLICATION

Q & A on the 2009 Connecticut Tax Amnesty Program

Purpose: This Informational Publication answers

3. Who is an eligible taxpayer and qualifies

frequently-asked

questions

about

the

2009

for Tax Amnesty?

• Nonfiler: A taxpayer who was required by law to

Connecticut Tax Amnesty Program (Tax Amnesty).

file a tax return with the Department of Revenue

Services (DRS) for an eligible period and who did

Effective Date: November 25, 2008.

not file the tax return with DRS for the eligible

period and for whom no tax return for that eligible

tax period was made by DRS on behalf of the

taxpayer. If DRS posted a return for you, you

Statutory Authority: 2008 Conn. Pub. Acts 1, §8

would have received a bill for that return period.

(Nov. 24 Spec. Sess.).

• Underreporter: A taxpayer who previously filed

a tax return with DRS for an eligible tax period

but did not report all the tax that was due.

1. What is the Connecticut Tax Amnesty

Program?

The Connecticut Tax Amnesty Program provides an

4. Who is not an eligible taxpayer and does

opportunity for eligible individuals and businesses to

not qualify for Tax Amnesty (an ineligible

pay Connecticut taxes due for eligible tax periods

taxpayer)?

during the amnesty period (starting May 1, 2009, and

• A taxpayer who is currently under audit by DRS

ending June 25, 2009), to avoid penalties and

criminal prosecution and to be subject to a reduced

for an eligible period may not apply for Tax

interest rate. The program may not be used to claim

Amnesty for that tax type during the period under

refunds or credits, or to reduce existing bills.

audit;

• A taxpayer who is currently under criminal

investigation by DRS; or

2. What periods are eligible for Tax Amnesty?

• A taxpayer who is a party to any civil or criminal

Any

tax

period

ending

before

litigation that is pending on November 25, 2008,

November 30, 2008. There is no limit on how far

with DRS.

back an applicant may go in reporting back taxes. A

“tax period” is the period for which the tax is due.

However, a taxpayer who is not an eligible taxpayer

for a particular tax or for a particular eligible period

Example 1: A calendar year income tax filer may

may be an eligible taxpayer for other taxes or for

apply for amnesty for 2007 or a prior year, but not

other eligible periods.

for 2008 since the tax period for 2008 ends on

December 31, 2008.

Example 2: A sales tax filer who is a quarterly filer

5. What taxes are eligible for Tax Amnesty?

may apply for amnesty up through the period ending

Virtually all taxes administered by Connecticut DRS

September 30, 2008, and a monthly filer may apply for

are eligible. If you have a question about eligible

amnesty up through the period ending November 30,

taxes, visit the website for a

2008. An annual sales tax filer, however, may not

comprehensive list or contact DRS.

apply for amnesty for 2008 since the tax period does

not end until December 31, 2008.

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Form Ip 2009 - Q & A On The 2009 Connecticut Tax Amnesty Program

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