Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2012 Page 35
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52Amended Returns
Purpose: Use a 2012 Form CT-1040X to amend a
three years after the due date of the return, but if a timely
request for an extension of time to fi le a return was fi led, the
previously-fi led 2012 Connecticut income tax return for
statute of limitations expires three years after the extended
individuals. Visit the DRS Taxpayer Service Center (TSC) at
due date of the return or three years after the date of fi ling
to fi le Form CT-1040X online.
the return, whichever is earlier. If you were required to fi le an
If Form CT-1040X is filed to have an overpayment of
amended return, but failed to do so, a penalty may be imposed.
Connecticut income tax refunded or credited, it must be
Interest will also be assessed on any additional Connecticut
fi led before the Connecticut statute of limitations expires.
income tax not paid on or before the due date. See Interest
Generally, the Connecticut statute of limitations for refunding
and Penalties on Page 14.
or crediting any Connecticut income tax overpayment expires
You must fi le Form CT-1040X in the following circumstances:
File Form CT-1040X no later than 90 days after fi nal determination.
1. The IRS or federal courts change or correct your
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
federal income tax return and the change or
determination, any Connecticut income tax overpayment resulting from
correction results in your Connecticut income tax
the fi nal determination will be refunded or credited to you even if the
being overpaid or underpaid.
Connecticut statute of limitations has otherwise expired.
2. You fi led a timely amended federal income tax return
File Form CT-1040X no later than 90 days after fi nal determination.
and the amendment results in your Connecticut
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
income tax being overpaid or underpaid.
determination, any Connecticut income tax overpayment resulting from fi ling
the timely amended federal income tax return will be refunded or credited to
you even if the Connecticut statute of limitations has otherwise expired.
3. You claimed a credit for income tax paid to a
File Form CT-1040X no later than 90 days after fi nal determination.
qualifying jurisdiction on your original income tax
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
determination and you claimed credit for income tax paid to a qualifying
return and the tax offi cials or courts of the qualifying
jurisdiction made a change or correction to your
jurisdiction on your original income tax return, any Connecticut income
income tax return and the change or correction results
tax overpayment resulting from the fi nal determination will be refunded
in your Connecticut income tax being overpaid or
or credited to you even if the Connecticut statute of limitations has
underpaid (by increasing or decreasing the amount
otherwise expired.
of your allowable credit).
File Form CT-1040X no later than 90 days after fi nal determination.
4. You claimed a credit for income tax paid to a
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
qualifying jurisdiction on your original income
determination on a timely-amended return with a qualifying jurisdiction
tax return and you fi led a timely amended income
and you claimed credit for income tax paid to a qualifying jurisdiction on
tax return with that qualifying jurisdiction and the
your original income tax return, any Connecticut income tax overpayment
amendment results in your Connecticut income
resulting from the fi nal determination will be refunded or credited to you
tax being overpaid or underpaid (by increasing or
even if the Connecticut statute of limitations has otherwise expired.
decreasing the amount of your allowable credit).
File Form CT-1040X no later than three years after the due date of
5. If none of the above circumstances apply, but you
your return, or if you fi led a timely request for an extension of time to
made a mistake or omission on your Connecticut
fi le, three years after the date of fi ling the return or three years after the
income tax return and the mistake or omission results
extended due date, whichever is earlier.
in your Connecticut income tax being overpaid or
underpaid.
Do not fi le Form CT-1040X for any of the following reasons:
Financial Disability
If you are fi nancially disabled, as defi ned in IRC §6511(h)(2),
• To have an overpayment refunded instead of applied to
the time for having an overpayment of Connecticut income tax
next year’s estimated tax or to change your contributions
refunded or credited to you is extended for as long as you are
to designated charities. The elections that you made on
fi nancially disabled. You are considered fi nancially disabled
your original return cannot be changed by fi ling Form
if you are unable to manage your own affairs by reason of a
CT-1040X.
medically determinable physical or mental impairment that
• To amend your Connecticut income tax return for an
has lasted or can be expected to last for a continuous period
earlier year to claim a credit for income tax paid on income
of not less than 12 months. You are not considered fi nancially
included in your Connecticut adjusted gross income for
disabled during any period that your spouse or any other
that year and repaid in a later taxable year. File Form
person is authorized to act on your behalf in fi nancial matters.
CT-1040CRC, Claim of Right Credit, with your Connecticut
See Policy Statement 2001(14), Claims for Refund Made by
income tax return for the later taxable year.
Financially Disabled Individuals.
Page 35
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