Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 38
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56Amended Returns
Purpose: Use a 2013 Form CT-1040X to amend a previously-fi led 2013 Connecticut income tax return for individuals. Visit the DRS
Taxpayer Service Center (TSC) at to fi le Form CT-1040X online.
If Form CT-1040X is fi led to have an overpayment of Connecticut income tax refunded or credited, it must be fi led before the Connecticut
statute of limitations expires. Generally, the Connecticut statute of limitations for refunding or crediting any Connecticut income tax
overpayment expires 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
statute of limitations expires three years after the extended due date 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 return, but failed to do so, a penalty may be imposed. Interest will also be assessed on
any additional Connecticut income tax not paid on or before the due date. See Interest and Penalties on Page 12.
You must fi le Form CT-1040X in the following circumstances:
1. The IRS or federal courts change or correct your federal
File Form CT-1040X no later than 90 days after fi nal determination.
income tax return and the change or correction results
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
in your Connecticut income tax being overpaid or
determination, any Connecticut income tax overpayment resulting from the
underpaid.
fi nal determination will be refunded or credited to you even if the 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 income
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
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 qualifying
File Form CT-1040X no later than 90 days after fi nal determination.
jurisdiction on your original income tax return and the
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
tax offi cials or courts of the qualifying jurisdiction made
determination and you claimed credit for income tax paid to a qualifying
a change or correction to your income tax return and
jurisdiction on your original income tax return, any Connecticut income tax
the change or correction results in your Connecticut
overpayment resulting from the fi nal determination will be refunded or credited
income tax being overpaid or underpaid (by increasing
to you even if the Connecticut statute of limitations has otherwise expired.
or decreasing the amount of your allowable credit).
4. You claimed a credit for income tax paid to a qualifying
File Form CT-1040X no later than 90 days after fi nal determination.
jurisdiction on your original income tax return and
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
you fi led a timely amended income tax return with
determination on a timely-amended return with a qualifying jurisdiction
that qualifying jurisdiction and the amendment results
and you claimed credit for income tax paid to a qualifying jurisdiction on
in your Connecticut income tax being overpaid or
your original income tax return, any Connecticut income tax overpayment
underpaid (by increasing or decreasing the amount of
resulting from the fi nal determination will be refunded or credited to you
your allowable credit).
even if the Connecticut statute of limitations has otherwise expired.
5. If none of the above circumstances apply, but you made
File Form CT-1040X no later than three years after the due date of your
a mistake or omission on your Connecticut income
return, or if you fi led a timely request for an extension of time to fi le, three
tax return and the mistake or omission results in your
years after the date of fi ling the return or three years after the extended due
Connecticut income tax being overpaid or underpaid.
date, whichever is earlier.
Do not fi le Form CT-1040X for any of the following reasons:
• To have an overpayment refunded instead of applied to next year’s estimated tax or to change your contributions to designated charities.
The elections that you made on your original return cannot be changed by fi ling Form CT-1040X.
• To amend your Connecticut income tax return for an earlier year to claim a credit for income tax paid on income included in your
Connecticut adjusted gross income for that year and repaid in a later taxable year. File Form CT-1040CRC, Claim of Right Credit, with
your Connecticut income tax return for the later taxable year.
Financial Disability
If you are fi nancially disabled, as defi ned in IRC §6511(h)(2), the time for having an overpayment of Connecticut income tax refunded
or credited to you is extended for as long as you are fi nancially disabled. You are considered fi nancially disabled if you are unable to
manage your own affairs by reason of a medically determinable
physical or mental impairment that has lasted or can be expected to
QRCs for websites, DRS
last for a continuous period of not less than 12 months. You are not
publications, telephone
considered fi nancially disabled during any period that your spouse
numbers, and email
or any other person is authorized to act on your behalf in fi nancial
addresses referenced on
matters. See Policy Statement 2001(14), Claims for Refund Made
this page.
PS 2001(14)
TSC Website
by Financially Disabled Individuals.
Page 38
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