Form Sn 2002(12) - 2002 Legislation Affecting The Connecticut Income Tax Page 3

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required to report Connecticut Lottery winnings to the
response to changes in State or federal laws or
Internal Revenue Service if the amount paid to the
regulations or to judicial decisions. A Special Notice
winner is $600 or more, and at least 300 times the
indicates an informal interpretation of Connecticut tax
amount of the wager. Prior law subjected nonresidents
law by DRS and may be referred to for general
to Connecticut income tax on their reportable
guidance by taxpayers or tax practitioners
.
Connecticut Lottery winnings only if the proceeds from
the wager exceeded $5,000. The $5,000 threshold has
Effect on Other Documents: None affected.
been
eliminated.
For
more
information,
see
Announcement 2002(5), Nonresidents Now Subject to
For Further Information: Please call DRS during
Connecticut Income Tax on Reportable Connecticut
business hours, 8:00 a.m. to 5:00 p.m., Monday
Lottery Winnings, and Informational Publication
through Friday:
2002(18), Connecticut Income Tax Treatment of State
•
1-800-382-9463 (in-state), or
Lottery
Winnings
Received
by
Residents
and
•
860-297-5962 (from anywhere)
Nonresidents of Connecticut.
TTY, TDD, and Text Telephone users only may
Conn. Gen. Stat. §12-711(b), as amended by 2002 Conn.
transmit inquiries 24 hours a day by calling
Pub. Acts 1, §81 (May 9 Spec. Sess.), applicable to
860-297-4911.
taxable years beginning on or after January 1, 2002.
Forms and Publications: Forms and publications
Nonresident Gambling Winnings Other Than
are available all day, seven days a week:
Connecticut Lottery Winnings: A provision
•
Internet: Preview and download forms
making nonresidents subject to Connecticut income
and publications from the DRS Web site:
tax on their other gambling winnings derived from any
wager, wagering transaction, or gambling activity in
•
this state, if the proceeds were required to be reported
DRS TAX-FAX:
Call 860-297-5698 from the
by the payer to the Internal Revenue Service, was
handset attached to your fax machine and select
enacted into law (2002 Conn. Pub. Acts 1, §81 (May 9
from the menu.
Spec. Sess.)) and then repealed before taking effect
•
Telephone: Call 860-297-4753 (from anywhere), or
(2002 Conn. Pub. Acts 4, §17 (May 9 Spec. Sess.)).
1-800-382-9463 (in-state) and select Option 2 from
a touch-tone phone.
No Addition to Tax: No individual, trust, or estate will
be subject to an addition to tax in the case of any
Paperless Filing Methods
(fast, easy, free, and
underpayment of estimated tax required to be paid on or
confidential):
before July 15, 2002, to the extent such underpayment
•
For
business
returns:
Use
Fast-File
to
was created or increased by any provision of 2002 Conn.
electronically file sales and use taxes, business use
Pub. Acts 1 (May 9 Spec. Sess.), such as the bonus
tax, room occupancy tax, or withholding tax
depreciation decoupling modification, the delay in the
returns over the internet or telephone. Visit the
annual increase in the personal exemption for single
DRS Web site at: and
filers, the delay in the annual increase in the personal
credit for single filers, or the lowering of the threshold at
click on Business Taxes Fast File Program.
which nonresidents are subject to Connecticut income tax
•
For resident income tax returns: Use WebFile to
on Connecticut Lottery winnings.
file personal income tax returns over the Internet.
2002 Conn. Pub. Acts 4, §3 (May 9 Spec. Sess.),
Visit
the
DRS
Web
site
at:
effective from passage (August 15, 2002).
and click on Income Tax
Web Filing.
Effect of This Document: A Special Notice is a
document that announces a new policy or practice in
SN 2002(12)
Income Tax
2002 Income Tax Legislation
Issued: 09/13/2002
Page 3 of 3

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