Form Ip 2009 - Q & A On The 2009 Connecticut Tax Amnesty Program (Page 3 of 5) in pdf

11. Will an extension of time to apply for Tax

taxable goods or services from an out-of-state retailer

Amnesty or to make payment be granted?

without paying Connecticut sales tax, creating a use

tax liability, or your business may have sold

No. Extensions of time for filing or payment will not

particular goods without collecting Connecticut sales

be granted. Applications and payment in full must be

tax because you incorrectly assumed the goods were

made on or after May 1, 2009, and on or before

nontaxable.

June 25, 2009.

15. I am not a resident of Connecticut but I

12. I purchased merchandise in another

have Connecticut source income. While I file

state, over the Internet, or from a mail-order

an income tax return with my home state, I

company, and had the items shipped to

have not filed a Connecticut income tax

Connecticut for my use here. I paid no sales

return. Why would I be interested in Tax

tax on these items. Do I owe any Connecticut

Amnesty?

tax on these purchases, and if I do, am I

eligible for Tax Amnesty on these purchases?

Nonresidents who earned Connecticut source income,

including income from the sale or rental of property

When the seller of goods does not collect sales tax,

located in Connecticut, income from work performed

you must pay the 6% Connecticut use tax on those

in Connecticut, or income from a business conducted

items that are otherwise subject to Connecticut sales

in this state, are generally liable for Connecticut

tax. Use tax also applies to items you purchase by

income tax on that income and required to file a

phone or mail order or over the Internet from

Connecticut income tax return. In most cases, the

companies located outside Connecticut. (For more

nonresident is entitled to claim a credit against his or

information about use tax, see Informational

her home state income tax for income tax that is due

Publication 2003(31), Q&A on the Connecticut Use

and paid to Connecticut.

Tax

for

Businesses

and

Professions,

and

Informational Publication 2007(27), Q & A on the

Connecticut Individual Use Tax.) If you determine

that you owe tax on these items, you are eligible for

16. Must I file actual tax returns or amended

Tax Amnesty on these purchases.

tax returns with my Tax Amnesty application?

No. Do not file a tax return or amended tax return for

the period in which you are seeking amnesty. Your

13. Currently my business is not registered

completed

and

filed

amnesty

application

with DRS, but I am liable for Connecticut

considered your tax return.

taxes. What should I do?

Tax Amnesty provides an opportunity for nonfilers

voluntarily to report taxes that were due but not

17. How do I find out how much I owe?

reported. The amnesty application on the TSC will

Before beginning the Amnesty TSC application

guide you through the registration process to obtain a

process you must know the tax type, tax period, and

tax registration number. Once the registration process

tax that you owe for that period. We strongly

is completed, you can proceed with the amnesty

recommend that you complete a Connecticut tax

application.

return or an amended return for each period as a

“worksheet” to aid you in completing your amnesty

application. By completing a return (or returns), you

14. My business is registered with DRS and

increase the accuracy of your tax calculation and

has made occasional mistakes on its tax

ensure that you take advantage of any available

returns with the result being that not all the

credits, as well as having a copy of a return in your

taxes due to Connecticut were reported. My

records available to you for other purposes. Do not

business is not currently under audit. Why

file a tax return or amended tax return with your

should I be interested in Tax Amnesty?

amnesty application.

Tax

Amnesty

provides

opportunity

for

The electronic Amnesty TSC application will

underreporters to pay additional tax liability resulting

automatically calculate interest owed based upon the

from underreporting without the assessment of a

tax type, tax period, and tax amount you enter in the

penalty and at a reduced interest rate. If errors are

amnesty application.

discovered in an audit, your business may be subject

to penalty and will be subject to full interest on those

taxes. For example, your business may have purchased

Page 3 of 5

Form Ip 2009 - Q & A On The 2009 Connecticut Tax Amnesty Program Page 3

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