Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2011 Page 21
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525
Amount You Owe
Third Party Designee
To authorize DRS to contact your friend, family member, or
Line 26: Tax Due
any other person to discuss your 2011 tax return, enter the
If Line 17 is greater than Line 21, subtract Line 21 from
designee’s name, telephone number, and any fi ve numbers
Line 17 and enter the result. This is the amount of tax you
the designee chooses as his or her personal identifi cation
owe. See Estimated Tax Payments on Page 12.
number (PIN). To authorize DRS to contact the paid preparer
Line 27: Penalty for Late Payment or Late Filing
who signed your return, enter “Preparer” in the space for
the designee’s name. You do not have to provide the other
Late Payment Penalty: The penalty for late payment or
information requested.
underpayment of income or use tax is 10% of the amount
due. See Penalty for Late Payment or Late Filing on Page 14.
If you enter a designee’s name, you and your spouse, if fi ling
a joint return, are authorizing DRS to call the designee to
Late Filing Penalty: In the event that no tax is due, DRS
answer any questions that may arise during the processing of
may impose a $50 penalty for the late fi ling of any return or
your return. You are also authorizing the designee to:
report required by law to be fi led.
• Give DRS any information missing from your return;
Line 28: Interest for Late Payment or Late Filing
• Call DRS for information about the processing of your
If you fail to pay the tax when due, interest will be charged
return or the status of your refund or payment; and
at 1% per month or fraction of a month from the due date
until payment is made.
• Respond to certain DRS notices you have shared with the
designee about math errors, offsets, and return preparation.
Line 29: Interest on Underpayment of Estimated
The notices will not be sent to the designee.
Tax
Once DRS processes the return, the authorization ends. The
If Line 14 minus Line 18 is $1,000 or more, you may owe
authorization cannot be revoked. However, the authorization
interest on estimated tax you either underpaid or paid late.
will automatically end no later than the due date (without
Form CT-2210, Underpayment of Estimated Income Tax
regard to extensions) for fi ling your 2012 tax return. This is
by Individuals, Trusts and Estates, can help you determine
April 15, 2013, for most taxpayers.
whether you did underestimate and will help you calculate
interest. However, this is a complex form and you may
Selecting a designee does not replace a power of attorney and
prefer to have DRS calculate the interest. If so, do not fi le
will not authorize the designee to receive refunds, bind you
Form CT-2210; leave this line blank and DRS will send you
to anything (including additional tax liabilities), or represent
a bill. Interest on underpayment of estimated income tax
you before DRS. To authorize another individual to represent
stops accruing on the earlier of the day you pay your tax or
you or act on your behalf, you must complete LGL-001,
April 15, 2012.
Power of Attorney.
Line 30: Total Amount Due
Order of Attachments
Add Lines 26 through 29 and enter the total. This is the total
Paper clip your check in payment of the tax due to the front of
amount you owe. Pay the amount in full with your return.
the income tax form in the appropriate area marked “Clip check
See Payment Options on Page 15.
here.” To ensure proper posting of your payment, write “2011
Form CT-1040” and your SSN(s) (optional) on the front of
6
Sign Your Return
your check.
After you complete Form CT-1040, sign your name and write
If you must fi le any of the following forms, attach the form(s)
the date you signed the return. Your spouse must also sign
to the front of your income tax return in the following order:
and enter the date if this is a joint return. The signature line
is on Page 2 of Form CT-1040.
• Form CT-1040CRC, Claim of Right Credit
If you fi le a joint return, you must review the information with
• Form CT-19IT, Title 19 Status Release
your spouse. When both you and your spouse sign the return,
• Form CT-1127, Application for Extension of Time for
you become jointly and severally responsible for paying the
Payment of Income Tax
full amount of tax, interest, and penalties due. In addition, you
• Form CT-8379, Nonobligated Spouse Claim
and your spouse will be jointly entitled to any refund which
• Federal Form 1310, Statement of Person Claiming Refund
will be issued to both names listed on the return.
Due a Deceased Taxpayer
Paid Preparer Signature
Attach other required forms and schedules, including
Anyone you pay to prepare your return must sign and date
Supplemental Schedule CT-1040WH; Schedule CT-IT
it. Paid preparers must also enter their SSN or Preparer
Credit; and Schedule CT-EITC, to the back of your return
Tax Identifi cation Number (PTIN), and their fi rm’s Federal
or as directed on the form. You do not need to attach a copy
Employer Identification Number (FEIN) in the spaces
of your previously-fi led Form CT-1040 EXT.
provided.
Page 21
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