Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 12

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from the original due date. You should make payments as soon
Where to File
as possible to reduce the interest you would otherwise owe.
For refunds and all other tax forms without payment
enclosed, mail your return to:
To ensure proper posting of your payment, write your SSN(s)
Department of Revenue Services
(optional) and “2011 Form CT-1040NR/PY” on the front of
your check.
PO Box 2968
Hartford CT 06104-2968
Mail payments to:
For all tax forms with payment enclosed, mail your return
Department of Revenue Services
with payment to:
Accounts Receivable Unit
Department of Revenue Services
PO Box 5088
PO Box 2969
Hartford CT 06102-5088
Hartford CT 06104-2969
May I File My Connecticut Income Tax Return
Estimated Tax Payments
Over the Internet
You must make estimated income tax payments if your
Most Connecticut taxpayers may use the DRS Taxpayer Service
Connecticut income tax (after tax credits) minus Connecticut
Center (TSC) to fi le their Connecticut income tax return at
tax withheld is $1,000 or more, and you expect your Connecticut
You may electronically fi le your Connecticut
income tax withheld to be less than your required annual
income tax return if all of the following are true:
payment for the 2012 taxable year.
 You fi led a Connecticut income tax return in the last three
Your required annual payment for the 2012 taxable year is the
years, or have never fi led a Connecticut income tax return, but
lesser of:
you have a valid Connecticut driver’s license or Connecticut
• 90% of the income tax shown on your 2012 Connecticut
non-driver ID;
income tax return; or
 Your fi ling status is the same as the last return DRS has on
• 100% of the income tax shown on your 2011 Connecticut
fi le. If your fi ling status changed from your last fi ling, you
income tax return if you fi led a 2011 Connecticut income tax
may be able to fi le electronically through the TSC. If the fi ling
return that covered a 12-month period.
status you want to use is not displayed in the drop-down menu
choice, you cannot fi le electronically through the TSC this
You do not have to make estimated income tax payments if:
year. Visit the DRS website at and select
• You were a Connecticut resident during the 2011 taxable year
E-Services for information on other efi ling options.
and you did not fi le a 2011 income tax return because you had
 You are not fi ling Form CT-8379, Nonobligated Spouse
no Connecticut income tax liability; or
Claim;
• You were a nonresident or part-year resident with Connecticut-
 You are not fi ling Form CT-1040CRC, Claim of Right
sourced income during the 2011 taxable year and you did not
Credit; and
fi le a 2011 income tax return because you had no Connecticut
 You have no more than ten W-2 or 1099 forms that show
income tax liability.
Connecticut income tax withheld.
If you were a nonresident or part-year resident and you did
not have Connecticut-sourced income during the 2011 taxable
year, you must use 90% of the income tax shown on your 2012
Connecticut income tax return as your required annual payment.
2012 Estimated Tax Due Dates
Due dates of installments and the amount of required payments for 2012 calendar year taxpayers are:
April 15, 2012*
25% of your required annual payment
25% of your required annual payment (A total of 50% of your required annual
June 15, 2012
payment should be paid by this date.)
25% of your required annual payment (A total of 75% of your required annual
September 15, 2012
payment should be paid by this date.)
25% of your required annual payment (A total of 100% of your required annual
January 15, 2013
payment should be paid by this date.)
An estimate will be considered timely fi led if received on or before the due date, or if the date shown by the U.S. Postal Service
cancellation mark is on or before the due date. Taxpayers who report on other than a calendar year basis should use their federal
estimated tax installment due dates. If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.
* In 2012, the fi rst installment due date falls on a Sunday and Monday is a legal holiday (Emancipation Day). Therefore, Connecticut returns and payments will be
considered timely if fi led on Tuesday, April 17, 2012.
Page 12

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