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

Completing Form CT-1040X

Line numbers on Form CT-1040X may be different from the line

Line 11: Residents and Part-Year Residents: Enter the amount

numbers on your original return.

from Schedule 2, Line 59, in Column C. See instructions to Form

CT-1040 or Form CT-1040NR/PY.

Step 1: Check the box labeled Federal or state changes on Page 1

if you are amending your return because the IRS or federal

Line 13: If changes are being made to your Connecticut

court changed or corrected your federal income tax return, if tax

Alternative Minimum Tax, you must complete a corrected

ofﬁ cials or courts of a qualifying jurisdiction made a change or

Form CT-6251, Connecticut Alternative Minimum Tax Return -

correction to an income tax return ﬁ led with that jurisdiction and

Individuals. Write the word “Amended” across the top and attach

for which you claimed a credit in your Connecticut return for taxes

it to Form CT-1040X.

paid to that jurisdiction, or because you ﬁ led a timely-amended

Line 15: Residents: Enter the amount from Schedule 3, Line 68,

federal or other state’s income tax return. Enter the date of the

in Column C. You must attach Schedule 3 to your return or your

ﬁ nal determination by the IRS or by the other jurisdiction.

credit will be disallowed.

Step 2: Refer to your original return and identify all the changes

Nonresidents and Part-Year Residents: Enter “0” in Column C.

that need to be made.

Line 17: If changes are being made to your allowable credits, you

Step 3: Find the corresponding line items on Form CT-1040X.

must complete a corrected Schedule CT-IT Credit, Income Tax

Credit Summary. Write the word “Amended” across the top and

Step 4: Complete Schedules 1, 2, 3, and 4. Enter the corrected

attach it to Form CT-1040X. You must also attach a corrected

amounts for each line. If you are not making corrections, enter

Form CT-8801, Credit for Prior Year Connecticut Minimum Tax

the amounts reported on your original return.

for Individuals, Trusts, and Estates if the prior year alternative

Step 5: Use Column A to enter the amounts shown on your

minimum tax credit is being changed. If you are ﬁ ling a corrected

original or previously-adjusted return.

Form CT-8801, write the word “Amended” across the top and

Step 6: Use Column B to enter the net increase or decrease for

attach it to Form CT-1040X.

each line you are changing.

Line 19: Enter the amount from Schedule 4, Line 69, in Column C.

Step 7: Explain each change in the space provided on Page 2

Line 21: If changes are being made to your Connecticut income

of Form CT-1040X.

tax withholding, complete the Withholding Schedule on Form

Step 8: Use Column C to report the corrected amounts for each

CT-1040X, Page 3, and enter the total from Line 70 in Column C.

line. If there is no change, enter the amount from Column A in

You must complete all columns or your withholding will be

Column C.

disallowed. Do not send W-2 or 1099 forms or Schedule

CT K-1 with your return. If the withholding you are reporting

Form CT-1040X Instructions

is from Schedule CT K-1, check the box on the withholding

Filing Status

schedule. If you have more than seven federal W-2 and 1099

Any reference in these instructions to ﬁ ling jointly includes

forms or Schedule CT K-1s, you must complete Supplemental

ﬁ ling jointly for federal and Connecticut and ﬁ ling jointly for

Schedule CT-1040WH and attach it to the back of your amended

Connecticut only. Likewise, ﬁ ling separately includes ﬁ ling

Connecticut income tax return. Enter the total from Supplemental

separately for federal and Connecticut and ﬁ ling separately for

Schedule CT-1040WH, Line 3, on Line 70h, Column C.

Connecticut only.

Line 22a: Connecticut Earned Income Tax Credit: Complete

Generally, your ﬁ ling status for Connecticut income tax purposes

Schedule CT-EITC, Connecticut Earned Income Tax Credit, to

must match your federal income tax ﬁ ling status for the year.

calculate your earned income tax credit. Enter the amount from

See Spouses With Different Residency Status in the instructions

Schedule CT-EITC, Line 16. You must attach a copy of your

for Form CT-1040 or Form CT-1040NR/PY.

schedule or the credit will be disallowed.

Line 2 and Line 4: Enter the amount from Schedule 1, Line 39,

Only full-year residents can claim the Connecticut earned income

on Line 2, Column C, and the amount from Schedule 1, Line 50,

tax credit (CT EITC). Part-year residents and nonresidents do

on Line 4, Column C.

not qualify for the credit.

Interest

Lines 6 through 9: Nonresidents and Part-Year Residents

Interest at 1% per month or fraction of a month will continue to

Only: Refer to your previously-ﬁ led Form CT-1040NR/PY

accrue from the original due date until the tax is paid in full. A

when completing this section. Attach a copy of your corrected

month is measured from the sixteenth day of the ﬁ rst month to

Schedule CT-SI, Nonresident or Part-Year Resident

the ﬁ fteenth day of the next month. Any fraction of a month is

Schedule of Income from Connecticut Sources. Part-Year

considered a whole month.

Residents: Also attach a copy of your corrected Schedule

CT-1040AW, Part-Year Resident Income Allocation.

Schedules 1 Through 4

Line 8: Calculate the tax on the amount you entered on

If you are making corrections to any of these schedules

Line 7, Column C, using the 2012 Tax Calculation Schedule

(Modiﬁ cations to Federal Adjusted Gross Income, Credit for

on Page 6.

Income Taxes Paid to Qualifying Jurisdictions, Property Tax

Credit, and Individual Use Tax), refer to the Form CT-1040 or

Enter the result on Line 8, Column C.

Form CT-1040NR/PY instruction booklet for line instructions

Line 10: Residents: Calculate the tax on the amount you entered

and schedules.

on Line 5, Column C, using the 2012 Tax Calculation Schedule

Enter the corrected amounts for each line. If you are not making

on Page 6. Enter the result in Column C.

corrections, enter the amounts reported on your original return.

Nonresidents and Part-Year Residents: Multiply Line 9,

Enter all amounts as positive numbers.

Column C, by Line 8, Column C. Enter the result in Column C.

CT-1040X (Rev. 1/13)

Page 5 of 9

Form Ct-1040x - Amended Connecticut Income Tax Return For Individuals - 2012 Page 5

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