Form Ct-1040x - Amended Connecticut Income Tax Return For Individuals

Department of Revenue Services

Form CT-1040X

2013

State of Connecticut

Instructions for Amended Connecticut Income Tax Return

(Rev 12/13)

Purpose: Use this form to amend a previously-ﬁ led 2013

after the due date of the return, but if a timely request for

Connecticut income tax return for individuals. This form may

an extension of time to ﬁ le a return was ﬁ led, the statute of

not be used to amend any other year’s return. Do not use this

limitations expires three years after the extended due date

form to amend Form CT-1041 or Form CT-1065/CT-1120SI.

of the return or three years after the date of ﬁ ling the return,

whichever is earlier. If you were required to ﬁ le an amended

Visit the Department of Revenue Services Taxpayer Service

return, but failed to do so, a penalty may be imposed. Interest

Center (TSC) at to ﬁ le Form CT-1040X

will also be assessed on any additional Connecticut income tax

online.

not paid on or before the due date.

If Form CT-1040X is filed to have an overpayment of

If you are ﬁ ling Form CT-1040X due to federal or another state’s

Connecticut income tax refunded or credited, it must be ﬁ led

changes or corrections to your federal or other state’s income

before the Connecticut statute of limitations expires. Generally,

tax return, you must check the box labeled Federal or state

the Connecticut statute of limitations for refunding or crediting

changes and enter the date of the ﬁ nal determination on Page 1.

any Connecticut income tax overpayment expires three years

You must ﬁ le Form CT-1040X in the following circumstances:

1. The IRS or federal courts change or correct your

File Form CT-1040X no later than 90 days after ﬁ nal determination.

If you ﬁ le Form CT-1040X no later than 90 days after the date of the

federal income tax return and the change or

ﬁ nal determination, any Connecticut income tax overpayment resulting

correction results in your Connecticut income tax

from the ﬁ nal determination will be refunded or credited to you even

being overpaid or underpaid.

if the Connecticut statute of limitations has otherwise expired.

2. You filed a timely amended federal income

File Form CT-1040X no later than 90 days after ﬁ nal determination.

tax return and the amendment results in your

If you ﬁ le Form CT-1040X no later than 90 days after the date of

the ﬁ nal determination, any Connecticut income tax overpayment

Connecticut income tax being overpaid or

resulting from ﬁ ling the timely amended federal income tax return

underpaid.

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

If you ﬁ le Form CT-1040X no later than 90 days after the date of the ﬁ nal

tax return and the tax ofﬁ cials or courts of the

determination and you claimed credit for income tax paid to a qualifying

qualifying jurisdiction made a change or correction

jurisdiction on your original income tax return, any Connecticut income

to your income tax return and the change or

tax overpayment resulting from the ﬁ nal determination will be refunded

correction results in your Connecticut income tax

or credited to you even if the Connecticut statute of limitations has

being overpaid or underpaid (by increasing or

otherwise expired.

decreasing the amount of your allowable credit).

4. 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

return and you ﬁ led a timely amended income

determination on a timely-amended return with a qualifying jurisdiction

tax return with that qualifying jurisdiction and the

and you claimed credit for income tax paid to a qualifying jurisdiction on

amendment results in your Connecticut income

your original income tax return, any Connecticut income tax overpayment

tax being overpaid or underpaid (by increasing or

resulting from the ﬁ nal determination will be refunded or credited to you

decreasing the amount of your allowable credit).

even if the Connecticut statute of limitations has otherwise expired.

5. If none of the above circumstances apply, but you

File Form CT-1040X no later than three years after the due date

made a mistake or omission on your Connecticut

of your return, or if you ﬁ led a timely request for an extension of time

income tax return and the mistake or omission

to ﬁ le, three years after the date of ﬁ ling the return or three years after

results in your Connecticut income tax being

the extended due date, whichever is earlier.

overpaid or underpaid.

Financial Disability: If you are ﬁ nancially disabled, as deﬁ ned

Do not ﬁ le Form CT-1040X for any of the following reasons:

in IRC §6511(h)(2), the time for having an overpayment of

• To have an overpayment refunded instead of applied to

Connecticut income tax refunded or credited to you is extended

next year’s estimated tax or to change your contributions to

for as long as you are ﬁ nancially disabled. You are considered

designated charities. The elections that you made on your

ﬁ nancially disabled if you are unable to manage your own

original return cannot be changed by ﬁ ling Form CT-1040X.

affairs by reason of a medically determinable physical or

• To amend your Connecticut income tax return for an

mental impairment that has lasted or can be expected to last

earlier year to claim a credit for income tax paid on income

for a continuous period of not less than 12 months. You are

included in your Connecticut adjusted gross income for

not considered ﬁ nancially disabled during any period that your

that year and repaid in a later taxable year. File Form

spouse or any other person is authorized to act on your behalf

CT-1040CRC, Claim of Right Credit, with your Connecticut

in ﬁ nancial matters. See Policy Statement 2001(14), Claims for

income tax return for the later taxable year.

Refund Made by Financially Disabled Individuals.

CT-1040X (Rev. 12/13)

Page 4 of 9

Form Ct-1040x - Amended Connecticut Income Tax Return For Individuals - 2013 Page 4

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