Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 11
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56Taxable Year and Method of Accounting
You do not need to fi le Form CT-1040 EXT if you:
You must use the same taxable year for Connecticut income
• Have requested an extension of time to fi le your 2011 federal
income tax return and you expect to owe no additional
tax purposes as you use for federal income tax purposes. Most
Connecticut income tax for the 2011 taxable year after taking
individuals use the calendar year as their taxable year for federal
into account any Connecticut income tax withheld from your
income tax purposes. However, if the calendar year is not your
wages and any Connecticut income tax payments you have
taxable year for federal income tax purposes, references in this
made; or
booklet to 2011 are references to your taxable year beginning
• Pay your expected 2011 Connecticut income tax due using a
during 2011.
credit card on or before the due date.
You must use the same method of accounting for Connecticut
You must fi le Form CT-1040 EXT if you:
income tax purposes as you use for federal income tax purposes.
• Did not request an extension of time to fi le your federal income
If your taxable year or method of accounting is changed for
tax return, but you are requesting an extension of time to fi le
federal income tax purposes, the same change must be made
your Connecticut income tax return; or
for Connecticut income tax purposes.
• Have requested an extension of time to fi le your federal income
tax return but you expect to owe additional Connecticut
When to File
income tax for 2011 and wish to submit a payment with Form
Your Connecticut income tax return is due on or before
CT-1040 EXT.
April 15, 2012. If you are not a calendar year fi ler, your return is
If you fi le an extension request with a payment after the due
due on or before the fi fteenth day of the fourth month following
date, generally April 15, DRS will deny your extension request.
the close of your taxable year. If the due date falls on a Saturday,
U.S. Citizens Living Abroad
Sunday, or legal holiday, the next business day is the due date.
If you are a U.S. citizen or resident living outside the United
See Due Date, on Page 3.
States and Puerto Rico, or if you are in the armed forces of the
Your return will meet the timely fi led and timely payment rules
United States serving outside the United States and Puerto Rico,
if the U.S. Postal Service cancellation date, or the date recorded
and are unable to fi le a Connecticut income tax return on time,
or marked by a designated private delivery service (PDS) using
you must fi le Form CT-1040 EXT. You must also pay the amount
a designated type of service, is on or before the due date. Not all
of tax due on or before the original due date of the return.
services provided by these designated PDSs qualify.
Include with Form CT-1040 EXT a statement that you are a U.S.
The following are the designated PDSs and designated types of
citizen or resident living outside the United States and Puerto
service at the time of publication:
Rico, or in the armed forces of the United States serving outside
Federal Express
United Parcel Service (UPS)
the United States and Puerto Rico, and that you qualify for a
(FedEx)
• UPS Next Day Air
federal automatic extension. If your application is approved,
• FedEx Priority Overnight
• UPS Next Day Air Saver
the due date will be extended for six months. If you are still
• FedEx Standard Overnight
• UPS 2nd Day Air
unable to fi le your return and you were granted an additional
• FedEx 2Day
• UPS 2nd Day Air A.M.
• FedEx International Priority
• UPS Worldwide Express Plus
extension of time to fi le for federal purposes, you may fi le your
• FedEx International First
• UPS Worldwide Express
Connecticut return using the federal extension due date. A copy
of the federal Form 2350 approval notice must be attached to
This list is subject to change. See Policy Statement 2008(3),
the front of your Connecticut return.
Designated Private Delivery Services and Designated Types of
Extension of Time to Pay
Service.
You may be eligible for a six-month extension of time to pay
If Form CT-1040NR/PY is fi led late or all the tax due is not
the tax due if you can show paying the tax by the due date will
paid with the return, see Interest and Penalties on Page 13 to
cause undue hardship. You may request an extension by fi ling
determine if interest and penalty must be reported with the return.
Form CT-1127, Application for Extension of Time for Payment
of Income Tax, on or before the due date of the original return.
Extension Requests
Attach Form CT-1127 to the front of Form CT-1040NR/PY or
Extension of Time to File
Form CT-1040 EXT and send it on or before the due date. As
To request an extension of time to fi le your return, you must fi le
evidence of the need for extension, you must attach:
Form CT-1040 EXT, Application for Extension of Time to File
• An explanation of why you cannot borrow money to pay the
Connecticut Income Tax Return for Individuals, and pay all the
tax due;
tax you expect to owe on or before the due date.
• A statement of your assets and liabilities; and
Form CT-1040 EXT extends only the time to fi le your return; it
• An itemized list of your receipts and disbursements for the
does not extend the time to pay your tax due. See Interest and
preceding three months.
Penalties on Page 13 if you do not pay all the tax due with your
If an extension of time to pay is granted and you pay all the tax
extension request.
due in full by the end of the extension period, a penalty will not
Visit to fi le your extension over the Internet.
be imposed. However, interest will accrue on any unpaid tax
Page 11
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Ct-1040nr/py - Connecticut Nonresident Or Part-year Resident Income Tax Return - 2004
Financial
Form Ct-1040 Nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return And Instructions - 2013
Financial
Form Ct-1040 Nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return And Instructions - 2012
Financial
Related Categories
Parent category: Financial