Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2012 Page 12
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52Mailing Addresses for Form CT-1040
You must fi le Form CT-1040 EXT if you:
• Did not request an extension of time to fi le your federal
For tax forms requesting refunds or tax forms without
income tax return, but you are requesting an extension of
payment enclosed:
time to fi le your Connecticut income tax return; or
Department of Revenue Services
PO Box 2976
• Have requested an extension of time to fi le your federal
Hartford CT 06104-2976
income tax return but you expect to owe additional
Connecticut income tax for 2012 and wish to submit a
For tax forms with payment enclosed:
payment with Form CT-1040 EXT.
Department of Revenue Services
If you fi le an extension request with a payment after the
PO Box 2977
due date, generally April 15, DRS will deny your extension
Hartford CT 06104-2977
request.
For payments without tax forms:
U.S. Citizens Living Abroad
Department of Revenue Services
Accounts Receivable Unit
If you are a U.S. citizen or resident living outside the United
PO Box 5088
States and Puerto Rico, or if you are in the armed forces of
Hartford CT 06102-5088
the United States serving outside the United States and Puerto
Rico and are unable to fi le a Connecticut income tax return
To ensure proper posting of your payment, write “2012 Form
on time, you must fi le Form CT-1040 EXT. You must also
CT-1040” and your SSN(s) (optional) on the front of your
pay the amount of tax due on or before the original due date
check.
of the return.
Estimated Tax Payments
Include with Form CT-1040 EXT a statement that you are
a U.S. citizen or resident living outside the United States
You must make estimated income tax payments if your
and Puerto Rico, or in the armed forces of the United
Connecticut income tax (after tax credits) minus Connecticut
States serving outside the United States and Puerto Rico,
tax withheld is $1,000 or more and you expect your
and that you qualify for a federal automatic extension. If
Connecticut income tax withheld to be less than your required
annual payment for the 2013 taxable year.
your application is approved, the due date is extended for
six months. If you are still unable to fi le your return and
Your required annual payment for the 2013 taxable year is
you were granted an additional extension of time to fi le
the lesser of:
for federal purposes, you may fi le your Connecticut return
• 90% of the income tax shown on your 2013 Connecticut
using the federal extension due date. A copy of the federal
income tax return; or
Form 2350 approval notice must be attached to the front of
• 100% of the income tax shown on your 2012 Connecticut
your Connecticut return.
income tax return, if you fi led a 2012 Connecticut income
Extension of Time to Pay
tax return that covered a 12-month period.
You may be eligible for a six-month extension of time to pay
You do not have to make estimated income tax payments if:
the tax due if you can show that paying the tax by the due
• You were a Connecticut resident during the 2012 taxable
date will cause undue hardship. You may request an extension
year, and you did not fi le a 2012 income tax return because
by fi ling Form CT-1127, Application for Extension of Time
you had no Connecticut income tax liability; or
for Payment of Income Tax, on or before the due date of the
original return.
• You were a nonresident or part-year resident with
Connecticut-sourced income during the 2012 taxable year
Attach Form CT-1127 to the front of Form CT-1040 or
and you did not fi le a 2012 income tax return because you
Form CT-1040 EXT and send it on or before the due date. As
had no Connecticut income tax liability.
evidence of the need for extension, you must attach:
If you were a nonresident or part-year resident and you did
• An explanation of why you cannot borrow money to pay
not have Connecticut-sourced income during the 2012 taxable
the tax due;
year, your required annual payment is 90% of the income tax
• A statement of your assets and liabilities; and
shown on your 2013 Connecticut income tax return.
• An itemized list of your receipts and disbursements for the
Annualized Income Installment Method
preceding three months.
If your income varies throughout the year, you may be able
If an extension of time to pay is granted and you pay all the
to reduce or eliminate the amount of your estimated tax
tax due in full by the end of the extension period, a penalty
payment for one or more periods by using the annualized
will not be imposed. However, interest will accrue on any
income installment method. See Informational Publication
unpaid tax from the original due date. You should make
2012(16), A Guide to Calculating Your Annualized Estimated
payments as soon as possible to reduce the interest you would
Income Tax Installments and Worksheet CT-1040 AES.
otherwise owe.
Page 12
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