Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2011 Page 3
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52What’s New
Due Date – April 17, 2012
Connecticut Form 1099-G
Connecticut taxpayers who itemize their deductions for federal
The 2011 Connecticut income tax return (and payments)
income tax purposes and wish to obtain their Connecticut
will be considered timely if fi led on Tuesday, April 17, 2012.
In 2012, the due date for fi ling a Connecticut income tax return
Form 1099-G information may do so by visiting the DRS website
(April 15) falls on a Sunday and Monday is a legal holiday
at and selecting What’s My 1099-G Amount?
Paper copies of the Connecticut Form 1099-G are no longer
(Emancipation Day). Therefore, for fi ling purposes the next
mailed to taxpayers.
business day is Tuesday, April 17, 2012.
DRS Regional Offi ces Reopened
Return Envelopes Removed
In an effort to reduce costs, return envelopes are no longer
The following DRS fi eld offi ces are scheduled to reopen in 2012
to provide personal assistance to taxpayers:
provided in the income tax books. Where to File, on Page 12,
lists the proper mailing address for returns with refunds or
• Bridgeport 10 Middle St
returns with payments.
• Norwich 401 West Thames St, Building #700
• Waterbury 55 West Main St, Suite 100
Refunds Issued by Debit Card
All calls are answered at our Customer Service Center in
In an effort to reduce costs and provide alternative refund access
Hartford, not at the fi eld offi ces.
to taxpayers, DRS may issue debit cards for income tax refunds
Free personal taxpayer assistance and forms are available by
not designated for direct deposit. The debit cards will provide
visiting our offi ces. Walk-in assistance at all DRS locations is
taxpayers with immediate access to their funds through ATMs,
available Monday through Friday, 8:30 a.m. to 4:30 p.m. (arrive
qualifi ed debit card purchases, and teller assisted withdrawals.
by 4:00 p.m.). Directions to DRS offi ces are available using the
A PIN protected security authentication and activation process
DRS phone menu or by visiting the DRS website. If you require
will be required. Instructions for activation and use of the debit
special accommodations, please advise the DRS representative.
cards will be provided to all cardholders.
Income Tax Rates
Property Tax Credit
For taxable years beginning on or after January 1, 2011,
For taxable years beginning on or after January 1, 2011, the
individuals are subject to the following rates if their fi ling
maximum property tax credit is reduced from $500 to $300.
status is:
The maximum property tax credit is phased out based on the
taxpayer’s fi ling status and the taxpayer’s Connecticut adjusted
Single or fi ling separately
gross income (AGI). The phase-out rate was increased from
At a 3% rate on the fi rst $10,000 of Connecticut taxable income; at
10% to 15% for every $10,000 in additional Connecticut AGI
a rate of 5% on the excess over $10,000, but not over $50,000; at a
over $56,500 for taxpayers fi ling as single; for every $5,000 in
rate of 5.5% on the excess over $50,000, but not over $100,000; at
additional Connecticut AGI over $50,250 for married taxpayers
a rate of 6% on the excess over $100,000, but not over $200,000; at
fi ling separately; for every $10,000 in additional Connecticut
a rate of 6.5% on the excess over $200,000, but not over $250,000;
AGI over $78,500 for taxpayers fi ling as head of household; and
and at a rate of 6.7% on the excess over $250,000.
for every $10,000 in additional Connecticut AGI over $100,500
Head of household
for taxpayers fi ling a joint return.
At a 3% rate on the fi rst $16,000 of Connecticut taxable income; at
Earned Income Tax Credit
a rate of 5% on the excess over $16,000, but not over $80,000; at a
rate of 5.5% on the excess over $80,000, but not over $160,000; at
For taxable years beginning on or after January 1, 2011, a
a rate of 6% on the excess over $160,000, but not over $320,000; at
Connecticut resident taxpayer may claim an earned income tax
a rate of 6.5% on the excess over $320,000, but not over $400,000;
credit (CT EITC) against the Connecticut income tax due for
and at a rate of 6.7% on the excess over $400,000.
the taxable year. Complete Schedule CT-EITC, Connecticut
Earned Income Tax Credit, to claim the CT EITC.
Filing jointly or qualifying widow(er)
The amount of the CT EITC is 30% of the earned income credit
At a 3% rate on the fi rst $20,000 of Connecticut taxable income;
claimed and allowed on the federal income tax return for the
at a rate of 5% on the excess over $20,000, but not over $100,000;
same taxable year.
at a rate of 5.5% on the excess over $100,000, but not over
$200,000; at a rate of 6% on the excess over $200,000, but not
If the CT EITC exceeds the taxpayer’s Connecticut income tax
over $400,000; at a rate of 6.5% on the excess over $400,000,
liability, the excess is considered an overpayment and will be
but not over $500,000; and at a rate of 6.7% on the excess over
refunded without interest.
$500,000.
The fl at income tax rate for trusts and estates was increased to
6.7%.
Page 3
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