Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 39
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56Amended Returns
Use a 2012 Form CT-1040X to amend a previously-fi led 2012
the due date of the return, but if a timely request for an extension
Connecticut income tax return for individuals. Visit the DRS
of time to fi le a return was fi led, the statute of limitations expires
Taxpayer Service Center (TSC) at to fi le
three years after the extended due date of the return or three years
Form CT-1040X online.
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
If Form CT-1040X is fi led to have an overpayment of Connecticut
may be imposed. Interest will also be assessed on any additional
income tax refunded or credited, it must be fi led before the
Connecticut income tax not paid on or before the due date. See
Connecticut statute of limitations expires. Generally, the
Interest and Penalties, on Page 13.
Connecticut statute of limitations for refunding or crediting any
Connecticut income tax overpayment expires three years after
You must fi le Form CT-1040X in the following circumstances:
File Form CT-1040X no later than 90 days after fi nal determination.
1. The IRS or federal courts change or correct your
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
federal income tax return and the change or
determination, any Connecticut income tax overpayment resulting from
correction results in your Connecticut income tax
the fi nal determination will be refunded or credited to you, even if the
being overpaid or underpaid.
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.
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
and the amendment results in your Connecticut
determination, any Connecticut income tax overpayment resulting from fi ling
income tax being overpaid or underpaid.
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
File Form CT-1040X no later than 90 days after fi nal determination.
qualifying jurisdiction on your original income tax
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
return and the tax offi cials or courts of the qualifying
determination and you claimed credit for income tax paid to a qualifying
jurisdiction on your original income tax return, any Connecticut income
jurisdiction made a change or correction to your
income tax return and the change or correction results
tax overpayment resulting from the fi nal determination will be refunded
in your Connecticut income tax being overpaid or
or credited to you, even if the Connecticut statute of limitations has
underpaid (by increasing or decreasing the amount
otherwise expired.
of your allowable credit).
File Form CT-1040X no later than 90 days after fi nal determination.
4. You claimed a credit for income tax paid to a
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
qualifying jurisdiction on your original income
determination on a timely-amended return with a qualifying jurisdiction
tax return and you fi led a timely amended income
and you claimed credit for income tax paid to a qualifying jurisdiction on
tax return with that qualifying jurisdiction and the
your original income tax return, any Connecticut income tax overpayment
amendment results in your Connecticut income
resulting from the fi nal determination will be refunded or credited to
tax being overpaid or underpaid (by increasing or
you, even if the Connecticut statute of limitations has otherwise expired.
decreasing the amount of your allowable credit).
File Form CT-1040X no later than three years after the due date of
5. If none of the above circumstances apply, but you
your return, or if you fi led a timely request for an extension of time to
made a mistake or omission on your Connecticut
income tax return and the mistake or omission results
fi le, three years after the date of fi ling the return or three years after the
extended due date, whichever is earlier.
in your Connecticut income tax being overpaid or
underpaid.
Do not fi le Form CT-1040X for any of the following reasons:
Financial Disability: If you are fi nancially disabled, as defi ned
in I.R.C. §6511(h)(2), the time for having an overpayment of
• To have an overpayment refunded instead of applied to
Connecticut income tax refunded or credited to you is extended
next year’s estimated tax or to change your contributions to
for as long as you are fi nancially disabled. You are considered
designated charities. The elections that you made on your
fi nancially disabled if you are unable to manage your own affairs by
original return cannot be changed by fi ling Form CT-1040X.
reason of a medically determinable physical or mental impairment
• To amend your Connecticut income tax return for an
that has lasted or can be expected to last for a continuous period
earlier year to claim a credit for income tax paid on income
of not less than 12 months. You are not considered fi nancially
included in your Connecticut adjusted gross income for
disabled during any period that your spouse or any other person
that year and repaid in a later taxable year. File Form
is authorized to act on your behalf in fi nancial matters. See Policy
CT-1040CRC, Claim of Right Credit, with your Connecticut
Statement 2001(14), Claims for Refund Made by Financially
income tax return for the later taxable year.
Disabled Individuals.
Page 39
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