Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 11

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If Form CT-1040NR/PY is fi led late or all the tax due is not paid
Attach Form CT-1127 to the front of Form CT-1040NR/PY or
with the return, see Interest and Penalties, on Page 13 to determine
Form CT-1040 EXT and send it on or before the due date. As
if interest and penalty must be reported with the return.
evidence of the need for extension, you must attach:
• An explanation of why you cannot borrow money to pay the
Extension Requests
tax due;
• A statement of your assets and liabilities; and
Extension of Time to File
• An itemized list of your receipts and disbursements for the
To request an extension of time to fi le your return, you must fi le
preceding three months.
Form CT-1040 EXT, Application for Extension of Time to File
Connecticut Income Tax Return for Individuals, and pay all the
If an extension of time to pay is granted and you pay all the tax
tax you expect to owe on or before the due date.
due in full by the end of the extension period, a penalty will not be
imposed. However, interest will accrue on any unpaid tax from the
Form CT-1040 EXT extends only the time to fi le your return; it
original due date. You should make payments as soon as possible
does not extend the time to pay your tax due. See Interest and
to reduce the interest you would otherwise owe.
Penalties, on Page 13 if you do not pay all the tax due with your
extension request.
May I File My Connecticut Income Tax Return
Visit to fi le your extension over the Internet.
Over the Internet
You do not need to fi le Form CT-1040 EXT if you:
Most Connecticut taxpayers may use the DRS Taxpayer Service
• Have requested an extension of time to fi le your 2012 federal
Center (TSC) to fi le their Connecticut income tax return at www.
income tax return and you expect to owe no additional
ct.gov/TSC. You may electronically fi le your Connecticut income
Connecticut income tax for the 2012 taxable year after taking
tax return if all of the following are true:
into account any Connecticut income tax withheld from your
 You fi led a Connecticut income tax return in the last three
wages and any Connecticut income tax payments you have
years, or have never fi led a Connecticut income tax return, but
made; or
you have a valid Connecticut driver’s license or Connecticut
• Pay your expected 2012 Connecticut income tax due using a
non-driver ID;
credit card on or before the due date.
 Your fi ling status is the same as the last return DRS has on fi le.
You must fi le Form CT-1040 EXT if you:
If your fi ling status changed from your last fi ling, you may be
• Did not request an extension of time to fi le your federal income
able to fi le electronically through the TSC. If the fi ling status
tax return, but you are requesting an extension of time to fi le
you want to use is not displayed in the drop-down menu choice,
your Connecticut income tax return; or
you cannot fi le electronically through the TSC this year. Visit
• Have requested an extension of time to fi le your federal income
the DRS website at and select E-Services
tax return but you expect to owe additional Connecticut income
for information on other e-fi ling options.
tax for 2012 and will submit a payment with Form CT-1040 EXT.
 You are not fi ling Form CT-1040CRC, Claim of Right Credit;
If you fi le an extension request with a payment after the due date,
and
generally April 15, DRS will deny your extension request.
 You have no more than ten W-2 or 1099 forms that show
Connecticut income tax withheld.
U.S. Citizens Living Abroad
If you are a U.S. citizen or resident living outside the United States
Mailing Addresses for Form CT-1040NR/PY
and Puerto Rico, or if you are in the armed forces of the United
States serving outside the United States and Puerto Rico, and are
For tax forms requesting refunds or tax forms without payment
unable to fi le a Connecticut income tax return on time, you must
enclosed:
fi le Form CT-1040 EXT. You must also pay the amount of tax due
Department of Revenue Services
on or before the original due date of the return.
PO Box 2968
Include with Form CT-1040 EXT a statement that you are a U.S.
Hartford CT 06104-2968
citizen or resident living outside the United States and Puerto
For tax forms with payment enclosed:
Rico, or in the armed forces of the United States serving outside
the United States and Puerto Rico, and that you qualify for a
Department of Revenue Services
federal automatic extension. If your application is approved, the
PO Box 2969
due date will be extended for six months. If you are still unable
Hartford CT 06104-2969
to fi le your return and you were granted an additional extension
For payments without tax forms:
of time to fi le for federal purposes, you may fi le your Connecticut
Department of Revenue Services
return using the federal extension due date. A copy of the federal
Accounts Receivable Unit
Form 2350 approval notice must be attached to the front of your
Connecticut return.
PO Box 5088
Hartford CT 06102-5088
Extension of Time to Pay
To ensure proper posting of your payment, write “2012 Form
You may be eligible for a six-month extension of time to pay
CT-1040NR/PY” and your SSN(s) (optional) on the front of
the tax due if you can show paying the tax by the due date will
your check.
cause undue hardship. You may request an extension by fi ling
Form CT-1127, Application for Extension of Time for Payment
of Income Tax, on or before the due date of the original return.
Page 11

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