Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 14
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56For more information on DRS tax refund debit cards, visit
If you are fi ling Form CT-1040NR/PY electronically, select the
Form CT-8379 indicator on your return. Mail the completed
, select Individuals, and select Debit Card FAQs.
Form CT-8379 and all W-2 and 1099 forms showing Connecticut
Check the status of your refund using TSC by visiting
income tax withheld to the Department of Revenue Services, P.O.
or call 800-382-9463 (Connecticut calls
Box 5035, Hartford, CT 06102-5035.
outside the Greater Hartford calling area only) or 860-297-5962 (from
Do not use Form CT-8379 to claim your share of a Connecticut
anywhere). You must provide your SSN (and your spouse’s if fi ling
income tax refund that was applied to your spouse’s federal
jointly) and the exact amount of the refund requested.
income tax liability. For information about IRS offsets, contact
If DRS does not issue your refund on or before the ninetieth day
the IRS at the telephone number listed on the Notice of Refund
after we receive your claim for refund, you may be entitled to
Offset issued to you.
interest on your overpayment. Interest is computed at the rate of
2
/
% for each month or fraction of a month between the ninetieth
3
Income Tax Credits
day following receipt of your properly completed claim for a
The following credits are applicable against the income tax. If you
refund or the due date of your return, whichever is later, and the
qualify you may claim the credits on Schedule CT-IT Credit,
date of notice that your refund is due.
Income Tax Credit Summary.
Offset Against Debts
For more information about additional requirements and
If you are due a refund, all or part of your overpayment may
limitations to these credits, see Special Notice 2010(3), 2010
be used to pay outstanding debts or taxes. Your overpayment
Legislative Changes Affecting the Income Tax; Special Notice
will be applied in the following order: penalty and interest you
2012(6), 2012 Legislative Changes Aff ecting the Income Tax; or
owe; other taxes you owe DRS; debts to other Connecticut state
contact the Department of Economic Development (DECD) or
agencies; federal taxes you owe the IRS; taxes you owe to other
Connecticut Innovations Inc.
states; amounts designated by you to be applied to your 2013
These tax credits may be claimed by the shareholders or partners
estimated tax; and charitable contributions designated by you.
of an S corporation or an entity treated as a partnership for federal
Any remaining balance will be refunded to you. If your refund is
income tax purposes. If the entity is a single member limited
reduced, you will receive an explanation for the reduction.
liability company that is disregarded as an entity separate from
its owner, the tax credit may be claimed by the limited liability
Connecticut Lottery Winners Who Are
company owner provided the owner is a person subject to
Delinquent Taxpayers
Connecticut income tax.
DRS is required to provide to the Connecticut Lottery Corporation
Qualifi ed Small Business Job Creation Tax Credit
a list of delinquent taxpayers who have an unpaid tax liability,
An employer with less than 50 employees in Connecticut may earn
including penalties and interest, more than 30 days old, from
a credit equal to $200 per month for hiring a new employee after
the date on which the taxes were due, that is not the subject of
May 6, 2010, who resides in Connecticut. The new employee
a timely administrative appeal to DRS or a timely-fi led appeal
must be hired to fi ll a full time job during the taxable years
pending before any court.
beginning on or after January 1, 2010, and before January 1, 2013.
The Connecticut Lottery Corporation will check the name of any
The tax credit may be used against the tax liability under Chapter
person who submits a lottery claim of $5,000 or more against the
229 or against the tax liability under Chapter 207 or 208 of the
delinquent taxpayer list provided by DRS. If there is a match, the
Connecticut General Statutes, for the taxable year in which the
Connecticut Lottery Corporation will deduct and withhold from
new employee is hired, and if eligible, the two immediately
the lottery prize payment payable to that person the amount of the
succeeding taxable years. However, this credit cannot be used
tax liability specifi ed on the delinquent taxpayer list.
against an employer’s withholding tax liability. Additionally,
this credit does not carry forward, is nonrefundable, and, if used
Nonobligated Spouse
against an income tax liability imposed under Chapter 229 of the
Connecticut General Statutes, is limited by the amount of the
When a joint return is filed and only one spouse owes
tax. The tax credit is not available for an taxable year if the new
past-due child support, a debt to any Connecticut state agency,
employee was not employed by the employer at the close of that
or tax due to another state, the spouse who is not obligated
taxable year. The tax credit is administered by DECD.
may be eligible to claim a share of a joint income tax refund. A
nonobligated spouse who received income in 2012 and who made
Job Expansion Tax Credit
Connecticut income tax payments (withholding or estimates) for
Beginning on or after January 1, 2012, a taxpayer may be allowed
the 2012 taxable year may be eligible to claim his or her share
a credit for each new qualifying employee or veteran employee
of any refund if:
hired on or after January 1, 2012, and prior to January 1, 2014. The
• A joint Connecticut tax return was fi led for 2012; and
credit may be applied against tax imposed under chapters 207, 208,
• An overpayment of tax was made.
212, or 229, but not against the withholding tax liability imposed
under §12-707. The credit cannot exceed the amount of tax due.
If you are a nonobligated spouse, you may claim your share of a
joint refund by fi ling Form CT-8379, Nonobligated Spouse Claim.
The amount of the credit is:
If you are fi ling a paper Form CT-1040NR/PY, check the box
• $500 per month for each new employee; or
on the front of your return to indicate that you are fi ling Form
• $900 per month for each qualifying or veteran employee.
CT-8379. Attach Form CT-8379 and all W-2 and 1099 forms showing
Connecticut income tax withheld to the front of your return.
Page 14
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