Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2011 Page 12
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52Extension of Time to Pay
Extension Requests
You may be eligible for a six-month extension of time to pay
Extension of Time to File
the tax due if you can show that paying the tax by the due
To request an extension of time to fi le your return, you must
date will cause undue hardship. You may request an extension
fi le Form CT-1040 EXT, Application for Extension of Time to
by fi ling Form CT-1127, Application for Extension of Time
File Connecticut Income Tax Return for Individuals, and pay
for Payment of Income Tax, on or before the due date of the
all the tax you expect to owe on or before the due date. Visit
original return.
to fi le your extension over the Internet.
Attach Form CT-1127 to the front of Form CT-1040 or
Form CT-1040 EXT extends only the time to fi le your return;
Form CT-1040 EXT and send it on or before the due date. As
it does not extend the time to pay your tax due. See Interest
evidence of the need for extension, you must attach:
and Penalties on Page 14 if you do not pay all the tax due
• An explanation of why you cannot borrow money to pay
with your extension request.
the tax due;
You do not need to fi le Form CT-1040 EXT if you:
• A statement of your assets and liabilities; and
• Have requested an extension of time to fi le your 2011
• An itemized list of your receipts and disbursements for the
federal income tax return and you expect to owe no
preceding three months.
additional Connecticut income tax for the 2011 taxable
year after taking into account any Connecticut income tax
If an extension of time to pay is granted and you pay all the
withheld from your wages and any Connecticut income tax
tax due in full by the end of the extension period, a penalty
payments you have made; or
will not be imposed. However, interest will accrue on any
unpaid tax from the original due date. You should make
• Pay your expected 2011 Connecticut income tax due using
payments as soon as possible to reduce the interest you would
a credit card on or before the due date.
otherwise owe.
You must fi le Form CT-1040 EXT if you:
To ensure proper posting of your payment, write “2011 Form
• Did not request an extension of time to fi le your federal
CT-1040” and your SSN(s) (optional) on the front of your
income tax return, but you are requesting an extension of
check. Mail payments to:
time to fi le your Connecticut income tax return; or
Department of Revenue Services
• Have requested an extension of time to fi le your federal
Accounts Receivable Unit
income tax return but you expect to owe additional
PO Box 5088
Connecticut income tax for 2011 and wish to submit a
Hartford CT 06102-5088
payment with Form CT-1040 EXT.
If you fi le an extension request with a payment after the
Where to File
due date, generally April 15, DRS will deny your extension
For refunds and all other tax forms without payment
request.
enclosed, mail your return to:
U.S. Citizens Living Abroad
Department of Revenue Services
If you are a U.S. citizen or resident living outside the United
PO Box 2976
States and Puerto Rico, or if you are in the armed forces of
Hartford CT 06104-2976
the United States serving outside the United States and Puerto
For all tax forms with payment enclosed, mail your return
Rico and are unable to fi le a Connecticut income tax return
with payment to:
on time, you must fi le Form CT-1040 EXT. You must also
Department of Revenue Services
pay the amount of tax due on or before the original due date
PO Box 2977
of the return.
Hartford CT 06104-2977
Include with Form CT-1040 EXT a statement that you are
a U.S. citizen or resident living outside the United States
Estimated Tax Payments
and Puerto Rico, or in the armed forces of the United
You must make estimated income tax payments if your
States serving outside the United States and Puerto Rico,
Connecticut income tax (after tax credits) minus Connecticut
and that you qualify for a federal automatic extension. If
tax withheld is $1,000 or more and you expect your
your application is approved, the due date is extended for
Connecticut income tax withheld to be less than your required
six months. If you are still unable to fi le your return and
annual payment for the 2012 taxable year.
you were granted an additional extension of time to fi le
Your required annual payment for the 2012 taxable year is
for federal purposes, you may fi le your Connecticut return
the lesser of:
using the federal extension due date. A copy of the federal
Form 2350 approval notice must be attached to the front of
• 90% of the income tax shown on your 2012 Connecticut
your Connecticut return.
income tax return; or
Page 12
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial