Form Ct-8379 - Nonobligated Spouse Claim - Connecticut Department Of Revenue

Form CT-8379 Instructions

Purpose: Use Form CT-8379, Nonobligated Spouse Claim, if:

Nonresidents and Part-Year Residents only - Complete the

chart below. Enter the joint amount of your Connecticut-sourced

• You are a nonobligated spouse and all or part of your overpayment

income as reported on your Form CT-1040NR/PY, Line 6, or

was (or is expected to be) applied against:

Form CT-1040X, Column C, Line 6. Separately allocate the

• Your spouse’s past due State of Connecticut debt (such as

Connecticut-sourced income between the two spouses. The sum

child support, student loan, or any debt to any Connecticut

of these must equal the amount reported as joint Connecticut-

state agency); or

sourced income.

• Your spouse’s tax debt owed to another state or the IRS; and

Nonresidents

Connecticut-Sourced Income

• You want your share of the joint overpayment refunded to you.

and Part-Year

(Form CT-1040NR/PY, Line 6, or

Residents Only

Form CT-1040X, Column C, Line 6)

General Instructions

Joint

Am I a Nonobligated Spouse?

Nonobligated Spouse $

You are a nonobligated spouse, if you meet all of the following

requirements:

Obligated Spouse

• You ﬁ led a joint Connecticut income tax return reporting an

b. Total tax: Enter the joint Connecticut tax liability as reported

overpayment of income tax, all or part of which was or is expected

on your joint Connecticut income tax return (Form CT-1040,

to be applied against past-due child support, a debt to any

Line 16; Form CT-1040NR/PY, Line 18; or Form CT-1040X,

Connecticut state agency, or a tax debt owed to another state or

Column C, Line 20).

the IRS by your spouse (the obligated spouse);

• You received income (such as wages, interest, etc.) reported on

c. Connecticut income tax withheld: Enter the joint Connecticut

the joint return; and

withholding as reported on your joint Connecticut income tax

• You made Connecticut income tax payments (such as withholding,

return (Form CT-1040, Line 18; Form CT-1040NR/PY, Line 20; or

estimated tax payments, or payments with an extension) reported

Form CT-1040X, Column C, Line 21). List each spouse’s share

on the joint return or qualify for the Connecticut earned income

separately as shown on your individual withholding forms (such

tax credit.

as W-2s or 1099s).

Filing the Return: File Form CT-8379 with Form CT-1040,

d. Separate estimated Connecticut income tax payments or

Connecticut Resident Income Tax Return, Form CT-1040NR/PY,

payments made with extension request: Enter any separately

Connecticut Nonresident or Part-Year Resident Income Tax Return,

paid estimated Connecticut income tax payments or payments

or Form CT-1040X, Amended Income Tax Return for Individuals.

paid with request for extension, in the appropriate spaces.

Paper filers, check the box for Form CT-8379 on the front of

e. Joint estimated Connecticut income tax payments or

your Connecticut income tax return. Place this form on top of

payments made with extension requests: Enter the

the completed Connecticut income tax return.

total amount of any joint estimated Connecticut income tax

payments or payments made with request for extension. Include

Electronic filers, select the indicator for Form CT-8379 on your

overpayments applied from the previous year if ﬁ ling jointly with

return, then mail this form directly to the Department of Revenue

the same spouse.

Services. See mailing address below.

f. Connecticut earned income tax credit: Enter the amount

If you previously filed your 2014 Connecticut income tax return

reported on your joint Connecticut income tax return (Form

and your refund was offset, do not file Form CT-1040X. Mail

CT-1040, Line 20a.; Form CT-1040X, Column C, Line 22a).

Form CT-8379 separately to:

g. Joint amount overpaid: Enter the joint amount overpaid as

Department of Revenue Services

reported on your joint Connecticut income tax return (Form

PO Box 5035

CT-1040, Line 22; Form CT-1040NR/PY, Line 24; or Form

Hartford CT 06102-5035

CT-1040X, Column C, Line 27).

Important: Attach copies of all forms W-2 and 1099

Nonobligated Spouse Refund: DRS will calculate the amount

showing Connecticut income tax withheld to Form CT- 8379.

of the nonobligated spouse’s refund. The nonobligated spouse’s

share of the joint Connecticut tax overpayment cannot exceed the

Speciﬁ c Instructions

joint overpayment.

Taxpayer Information: Enter the taxpayer information exactly as

Signature: The nonobligated spouse must sign this form.

it appears on your Connecticut income tax return. The name and

Social Security Number (SSN) entered ﬁ rst on the joint tax return

Others Who May Sign for the Nonobligated Spouse: Anyone

must also be entered ﬁ rst on Form CT-8379.

with a signed LGL-001, Power of Attorney, may sign on behalf of

the nonobligated spouse. Attach a copy of the LGL-001.

Allocation Items

a. Connecticut adjusted gross income: Enter the joint amount

Paid Preparer’s Signature: Anyone you pay to prepare your return

as reported on your joint Connecticut income tax return (Form

must sign and date it. Paid preparers must also enter their SSN or

CT-1040, Line 5; Form CT-1040NR/PY, Line 5; or Form CT-1040X,

Personal Tax Identiﬁ cation Number (PTIN), and their ﬁ rm’s Federal

Column C, Line 5).Then separately allocate the individual incomes

Employer Identiﬁ cation Number (FEIN) in the spaces provided.

according to which spouse earned the income. The sum of these

must equal the amount reported as joint income.

12/14

Form CT-8379 Back (Rev.

)

Form Ct-8379 - Nonobligated Spouse Claim - Connecticut Department Of Revenue - 2014 Page 2

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