Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 39
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56Amended Returns
any Connecticut income tax overpayment expires three years
Use a 2011 Form CT-1040X to amend a previously-fi led 2011
after the due date of the return, but if a timely request for
Connecticut income tax return for individuals. Visit the DRS
an extension of time to fi le a return was fi led, the statute of
Taxpayer Service Center (TSC) at to fi le
limitations expires three years after the extended due date of the
Form CT-1040X online.
return or three years after the date of fi ling the return, whichever
If Form CT-1040X is filed to have an overpayment of
is earlier. If you were required to fi le an amended return, but
Connecticut income tax refunded or credited, it must be fi led
failed to do so, a penalty may be imposed. Interest will also be
before the Connecticut statute of limitations expires. Generally,
assessed on any additional Connecticut income tax not paid on
the Connecticut statute of limitations for refunding or crediting
or before the due date. See Interest and Penalties on Page 13.
You must fi le Form CT-1040X in the following circumstances:
1. The IRS or federal courts change or correct your
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
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.
and the amendment results in your Connecticut
If you fi le Form CT-1040X no later than 90 days after the date of the fi nal
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.
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 tax
return and the tax offi cials or courts of the qualifying
determination and you claimed credit for income tax paid to a qualifying
jurisdiction made a change or correction to your
jurisdiction on your original income tax return, any Connecticut income
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 you,
tax being overpaid or underpaid (by increasing or
even if the Connecticut statute of limitations has otherwise expired.
decreasing the amount of your allowable credit).
5. If none of the above circumstances apply, but you
File Form CT-1040X no later than three years after the due date of
your return, or if you fi led a timely request for an extension of time to
made a mistake or omission on your Connecticut
fi le, three years after the date of fi ling the return or three years after the
income tax return and the mistake or omission results
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
original return cannot be changed by fi ling Form CT-1040X.
affairs by reason of a medically determinable physical or
• To amend your Connecticut income tax return for an
mental impairment that has lasted or can be expected to last
earlier year to claim a credit for income tax paid on income
for a continuous period of not less than 12 months. You are
included in your Connecticut adjusted gross income for
not considered fi nancially disabled during any period that your
that year and repaid in a later taxable year. File Form
spouse or any other person is authorized to act on your behalf
CT-1040CRC, Claim of Right Credit, with your Connecticut
in fi nancial matters. See Policy Statement 2001(14), Claims for
income tax return for the later taxable year.
Refund Made by Financially Disabled Individuals.
Page 39
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