Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 14
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56If no tax is due, DRS may impose a $50 penalty for the late
Nonobligated Spouse
fi ling of any return or report that is required by law to be fi led.
When a joint return is filed and only one spouse owes
past-due child support, a debt to any Connecticut state agency,
Penalty for Failure to File
or tax due to another state, the spouse who is not obligated
If you do not fi le your return and DRS fi les a return for you,
may be eligible to claim a share of a joint income tax refund.
the penalty for failure to fi le is 10% of the balance due or $50,
A nonobligated spouse who received income in 2011 and
whichever is greater. If you are required to fi le Form CT-1040X,
who made Connecticut income tax payments (withholding or
Amended Connecticut Income Tax Return for Individuals, and
estimates) for the 2011 taxable year may be eligible to claim his
fail to do so, a penalty may be imposed.
or her share of any refund if:
Waiver of Penalty
• A joint Connecticut tax return was fi led for 2011; and
To make a waiver of penalty request, taxpayers must complete
• An overpayment of tax was made.
and submit Form DRS-PW, Request for Waiver of Civil Penalty,
If you are a nonobligated spouse, you may claim your share of
to the Department of Revenue Services, Penalty Waiver Unit.
a joint refund by fi ling Form CT-8379, Nonobligated Spouse
Taxpayers may mail Form DRS-PW to the address listed below
Claim. When fi ling Form CT-8379, attach all W-2 and 1099 forms
or fax it to the Penalty Waiver Unit at 860-297-4797.
showing Connecticut income tax withheld. Remember to check
Department of Revenue Services
the box on the front of your Connecticut income tax return and
Penalty Waiver Unit
attach Form CT-8379 to the front of your return.
PO Box 5089
Do not use Form CT-8379 to claim your share of a Connecticut
Hartford CT 06102-5089
income tax refund that was applied to your spouse’s federal
DRS will not consider a penalty waiver request unless it is
income tax liability. For information about IRS offsets, contact
accompanied by a fully completed and properly executed
the IRS at the telephone number listed on the Notice of Refund
Form DRS-PW. For detailed information on the penalty waiver
Offset issued to you.
process, see Policy Statement 2010(1), Requests for Waiver of
Civil Penalties.
Income Tax Credits
Refund Information
Effective for taxable years beginning on or after January 1, 2010,
the following credits are applicable against the income tax. If you
The fastest way to get your refund is to file your return
qualify you may claim the credits on Schedule CT-IT Credit,
electronically and elect direct deposit of your refund. If you
Income Tax Credit Summary.
do not elect to direct deposit, DRS may issue debit cards for
For more information about additional requirements and
your income tax refunds. See Refunds Issued by Debit Card,
limitations to these credits, see Special Notice 2010(3), 2010
on Page 3.
Legislative Changes Affecting the Income Tax, or contact the
For returns fi led on paper, you must allow 10 to 12 weeks from
Department of Economic Development (DECD) or Connecticut
the date you mailed the return before checking on the status of
Innovations Inc.
your refund. Your refund could be delayed if additional review
These three tax credits may be claimed by the shareholders or
is required.
partners of an S corporation or an entity treated as a partnership
You can check on the status of your refund on the TSC at
for federal income tax purposes. If the entity is a single member
or you may call 800-382-9463
limited liability company that is disregarded as an entity separate
(Connecticut calls outside the Greater Hartford calling area only)
from its owner, the tax credit may be claimed by the limited
or 860-297-5962 (from anywhere).
liability company owner provided the owner is a person subject
Be ready to provide your SSN (and your spouse’s if fi ling jointly)
to Connecticut income tax.
and the exact amount of the refund you requested. If DRS does
Qualifi ed Small Business Job Creation Tax Credit
not issue your refund on or before the ninetieth day after we
receive your claim for refund, you may be entitled to interest
An employer with less than 50 employees in Connecticut may earn
on your overpayment. Interest is computed at the rate of
2
/
%
a credit equal to $200 per month for hiring a new employee after
3
May 6, 2010, who resides in Connecticut. The new employee
for each month or fraction of a month between the ninetieth day
must be hired to fi ll a full time job during the income years
following receipt of your properly completed claim for a refund
or the due date of your return, whichever is later, and the date
beginning on or after January 1, 2010, and before January 1, 2013.
of notice that your refund is due.
The tax credit may be used against the tax liability under Chapter
229 or against the tax liability under Chapter 207 or 208 of the
Offset Against Debts
Connecticut General Statutes, for the income year in which the
If you are due a refund, all or part of your overpayment may
new employee is hired, and if eligible, the two immediately
be used to pay outstanding debts or taxes. Your overpayment
succeeding income years. However, this credit cannot be used
will be applied in the following order: penalty and interest you
against an employer’s withholding tax liability. Additionally,
owe; other taxes you owe DRS; debts to other Connecticut state
this credit does not carry forward, is nonrefundable, and, if used
agencies; federal taxes you owe the IRS; taxes you owe to other
against an income tax liability imposed under Chapter 229 of
states; amounts designated by you to be applied to your 2012
the Connecticut General Statutes, is limited by the amount of
estimated tax; and charitable contributions designated by you.
the tax. The tax credit is not available for an income year if the
Any remaining balance will be refunded to you. If your refund
new employee was not employed by the employer at the close
is reduced, you will receive an explanation for the reduction.
of that income year. The tax credit is administered by DECD.
Page 14
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