Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 10
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56Taxable Year and Method of Accounting
Visit to fi le your extension over the Internet.
You must use the same taxable year for Connecticut income
You do not need to fi le Form CT-1040 EXT if you:
tax purposes as you use for federal income tax purposes. Most
• Have requested an extension of time to fi le your 2013 federal
individuals use the calendar year as their taxable year for federal
income tax return and you expect to owe no additional
income tax purposes. However, if the calendar year is not your
Connecticut income tax for the 2013 taxable year after taking
taxable year for federal income tax purposes, references in this
into account any Connecticut income tax withheld from your
booklet to 2013 are references to your taxable year beginning
wages and any Connecticut income tax payments you have
during 2013.
made; or
You must use the same method of accounting for Connecticut
• Pay your expected 2013 Connecticut income tax due using a
income tax purposes as you use for federal income tax purposes.
credit card on or before the due date.
If your taxable year or method of accounting is changed for
You must fi le Form CT-1040 EXT if you:
federal income tax purposes, the same change must be made for
• Did not request an extension of time to fi le your federal income
Connecticut income tax purposes.
tax return, but you are requesting an extension of time to fi le
your Connecticut income tax return; or
When to File
• Have requested an extension of time to fi le your federal income
tax return but you expect to owe additional Connecticut income
Your Connecticut income tax return is due on or before
tax for 2013 and will submit a payment with Form CT-1040 EXT.
April 15, 2014. If you are not a calendar year fi ler, your return is
due on or before the fi fteenth day of the fourth month following
If you fi le an extension request with a payment after the due date,
the close of your taxable year. If the due date falls on a Saturday,
generally April 15, DRS will deny your extension request.
Sunday, or legal holiday, the next business day is the due date.
U.S. Citizens Living Abroad
Your return will meet the timely fi led and timely payment rules
If you are a U.S. citizen or resident living outside the United States
if the U.S. Postal Service cancellation date, or the date recorded
and Puerto Rico, or if you are in the armed forces of the United
or marked by a designated private delivery service (PDS) using
States serving outside the United States and Puerto Rico, and are
a designated type of service, is on or before the due date. Not all
unable to fi le a Connecticut income tax return on time, you must
services provided by these designated PDSs qualify.
fi le Form CT-1040 EXT. You must also pay the amount of tax due
The following are the designated PDSs and designated types of
on or before the original due date of the return.
service at the time of publication:
Include with Form CT-1040 EXT a statement that you are a U.S.
Federal Express (FedEx)
United Parcel Service (UPS)
citizen or resident living outside the United States and Puerto Rico,
• FedEx Priority Overnight
• UPS Next Day Air
or in the armed forces of the United States serving outside the
• FedEx Standard Overnight
• UPS Next Day Air Saver
United States and Puerto Rico, and that you qualify for a federal
• FedEx 2Day
• UPS 2nd Day Air
automatic extension. If your application is approved, the due date
• FedEx International Priority
• UPS 2nd Day Air A.M.
will be extended for six months.
• FedEx International First
• UPS Worldwide Express Plus
• UPS Worldwide Express
If you received a federal extension of time to fi le beyond six
DHL Express (DHL)
months, to qualify for the federal foreign earned income exclusion
• DHL Same Day Service
and for the foreign housing exclusion or deduction, you may fi le
your Connecticut return using the federal extension due date.
This list is subject to change. See Policy Statement 2012(2),
Submit a copy of the approved federal Form 2350, Application
Designated Private Delivery Services and Designated Types of Service.
for Extension of Time to File U.S. Income Tax return by attaching
If Form CT-1040NR/PY is fi led late or all the tax due is not paid
it to the front of your Form CT-1040NR/PY.
with the return, see Interest and Penalties, on Page 12 to determine
Extension of Time to Pay
if interest and penalty must be reported with the return.
You may be eligible for a six-month extension of time to pay
the tax due if you can show paying the tax by the due date will
Extension Requests
cause undue hardship. You may request an extension by fi ling
Extension of Time to File
Form CT-1127, Application for Extension of Time for Payment
of Income Tax, on or before the due date of the original return.
To request an extension of time to fi le your return, you must fi le
Form CT-1040 EXT, Application for Extension of Time to File
Attach Form CT-1127 to the front of Form CT-1040NR/PY or
Connecticut Income Tax Return for Individuals, and pay all the
Form CT-1040 EXT and send it on or before the due date. As
tax you expect to owe on or before the due date.
evidence of the need for extension, you must attach:
Form CT-1040 EXT extends only the time to fi le your return; it
• An explanation of why you cannot borrow money to pay the
does not extend the time to pay your tax due. See Interest and
tax due;
Penalties, on Page 12 if you do not pay all the tax due with your
• A statement of your assets and liabilities; and
extension request.
• An itemized list of your receipts and disbursements for the
preceding three months.
QRCs for websites, DRS
If an extension of time to pay is granted and you pay all the tax
publications, telephone
due in full by the end of the extension period, a penalty will not be
numbers, and email
imposed. However, interest will accrue on any unpaid tax from the
addresses referenced on
this page.
original due date. You should make payments as soon as possible
PS 2012(2)
TSC Website
to reduce the interest you would otherwise owe.
Page 10
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