DRS COVID-19 RESPONSE: FREQUENTLY ASKED QUESTIONS
Issued: March 25, 2020
Please check back regularly for updates.
The Department of Revenue Services (DRS) extended filing and payment deadlines for certain state tax returns, to align with federal changes. The impacted Connecticut returns and the associated filing dates and payment deadlines are set forth in the table below.
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Overview of Extensions |
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| Type of Tax Return | Form | 2020 Deadline |
| Individual Income Tax Return & Payment | Form CT-1040, CT-1040-NR/PY | 07/15/2020 |
| Individual Income Tax Estimates | Form CT-1040 ES (for 1st and 2nd quarter payments) | 07/15/2020 |
| Trust & Estate Tax Return & Payment | Form CT-1041 (for returns due between April 1, 2020, and July 15, 2020) | 07/15/2020 |
| Trust & Estate Tax Return Estimates | Form CT-1041 ES (for any estimated payments due between April 1, 2020,and July 15, 2020) | 07/15/2020 |
| Pass-through Entity Return & Payment | Form CT-1065/1120SI (for returns due between March 15, 2020,and July 15, 2020) | 07/15/2020 |
| Pass-through Entity Tax Estimated Payments | Form CT-1065/1120SI ES (for any estimated payments due between March 15, 2020,and July 15, 2020) | 07/15/2020 |
| Corporation Tax Return & Payment | Form CT-1120, CT-1120CU (for returns due between March 15, 2020,and July 15, 2020) | 07/15/2020 |
| Corporation Tax Estimated Payments | Form CT-1120 ES (for any estimated payments due between March 15, 2020,and July 15, 2020) | 07/15/2020 |
| Estate Tax Return & Payment | Form CT-706/709 (for returns due between April 1, 2020,and July 15, 2020) | 07/15/2020 |
| Gift Tax Return & Payment | Form CT-706/709 (for returns due between April 1, 2020,and July 15, 2020) | 07/15/2020 |
| Unrelated Business Income Tax Return & Payment | Form CT-990T (for returns due between March 15, 2020,and July 15, 2020) | 07/15/2020 |
| Unrelated Business Income Tax Estimated Payments | Form CT-990T ES (for returns due between March 15, 2020,and July 15, 2020) | 07/15/2020 |
Select a topic or tax type:
- General Information
- Federal Stimulus Checks
- CARES Act (added 7/7/2020)
- Plastic Bag Fee
- Connecticut Earned Income Tax Credit (EITC)
- Neighborhood Assistance Act
- Gift Tax
- Individual Income Tax
- Business Income Tax
- Archive
General Information
Will DRS be available to assist taxpayers during the COVID-19 outbreak?
Yes. DRS employees are answering emails and phone calls; processing returns, payments, and refunds; and completing other essential agency functions.
How can I contact DRS during the COVID-19 outbreak?
If you have a question or need assistance, visit the DRS website for many answers and updated information. Taxpayers may also email DRS at drs@po.state.ct.us, or call DRS during regular business hours (between 8:30 a.m. to 4:30 p.m.) at 860-297-5962.
Are DRS walk-in services available?
No. Walk-in services at DRS branch offices in Hartford, Waterbury, Norwich, and Bridgeport have been suspended until further notice.
What public announcements has DRS made in response to the COVID-19 outbreak and emergency declarations issued by Gov. Lamont?
7/07/2020: Reminder: Connecticut Individual Income Tax Returns and Payments Due July 15th
6/26/2020: Reminder: Single-Use Plastic Bag Fee Suspension Set to Expire June 30th
5/28/2020: DRS Reminds Taxpayers of June 1 Deadline: Filing and Payment Due Date for Sales and Room Occupancy Tax
5/26/2020: DRS Reminds Taxpayers of Services Available
5/08/2020: DRS extends deadlines for filing certain administrative protests and tax appeals
5/05/2020: DRS Extends Application Deadline for Municipalities to Submit Neighborhood Assistance Act Proposals
4/29/2020: DRS Reminds Connecticut Employers of Withholding Tax Return Due Date
4/18/2020: DRS Reminder: File Your Connecticut Individual Income Tax Returns Electronically
4/17/2020: DRS Announces Priority One Taxpayer Assistance Program
4/14/2020: DRS Extends Filing Payment Deadlines for Certain State Tax Returns to Align with Federal Changes
3/30/2020: State Extends Filing and Payment Deadlines for Sales Tax and Room Occupancy Tax
3/30/2020: Connecticut's Single-Use Plastic Bag Fee Temporarily Suspended
3/30/2020: DRS issues waiver of certain International Fuel Tax Agreement requirements
3/20/2020: DRS extends filing, payment deadlines for personal income tax returns to July 15, 2020
3/17/2020: DRS branch offices closed to the public
3/16/2020: DRS extends filing deadline for certain annual state business tax returns
Federal Stimulus Checks
Where can I get more information about my federal stimulus check?
Stimulus checks – also known as Economic Impact Payments – are administered by the federal government's Internal Revenue Service (IRS), not the State of Connecticut. More information can be found on the IRS website:
Economic Impact Payment Information Center
Get My Payment Frequently Asked Questions
CARES Act
Office of the Commissioner Guidance - OCG-10, Regarding the Connecticut Tax Implications of the CARES Act
Office of the Commissioner Guidance - OCG-11, Regarding Depreciation of Qualified Improvement Property for Connecticut Tax Purposes
Plastic Bag Fee
Has the Plastic Bag Fee been suspended? (updated 5/13/2020)
Yes. Pursuant to Executive Order No. 7N and No. 7NN issued by Governor Lamont, the Plastic Bag Fee is suspended from March 26, 2020, through June 30, 2020.
When are retailers required to begin collecting the Plastic Bag Fee again? (updated 5/13/2020)
Retailers will be required to collect the Plastic Bag Fee again starting July 1, 2020, unless otherwise notified.
Are retailers required to remit the Plastic Bag Fees that they collected through March 26, 2020? (added 3/29/2020)
Yes. Any retailer that collected Plastic Bag Fees through March 26, 2020, must remit those fees to DRS on the applicable sales and use tax return (Form OS-114).
Does sales tax apply if a retailer charges a customer for a plastic bag during the temporary suspension? (added 3/29/2020)
Yes. If a store charges a customer a fee for a plastic bag, the charge for the bag is subject to sales tax. Similarly, if a store charges a customer for a paper bag or a reusable bag, the charge for the paper bag or a reusable bag is also subject to sales tax.
Connecticut Earned Income Tax Credit (EITC)
I received a DRS letter requesting additional documentation to support my Connecticut EITC claim. Has DRS extended the 30-day deadline in the letter to submit this documentation? (added 4/01/2020)
Yes. The deadline to submit additional documentation for a Connecticut EITC claim has been extended to July 15, 2020.
Neighborhood Assistance Act
Has DRS extended the application deadline for municipalities to submit their locally approved Neighborhood Assistance Act (NAA) proposals to the agency? (added 5/6/2020)
Yes, the municipal application deadline for 2020 NAA program proposals has been extended to July 31, 2020. For more NAA information, click here.
Gift Tax
Has DRS extended the filing and payment deadline for gift tax returns reporting gifts made during taxable year 2019? (added 4/02/2020)
Yes. The filing and payment deadline for gift tax returns reporting gifts made during taxable year 2019 is automatically extended from April 15, 2020, to July 15, 2020. Gifts made during taxable year 2019 are reported on Form CT-706/709.
Individual Income Tax
Has DRS extended the filing and payment deadlines for individual income tax returns?
Yes. On March 20, 2020, DRS announced that the due date for 2019 individual income tax returns and payments was extended to July 15, 2020, for Forms CT-1040, CT-1040NR/PY, and CT-1041.
Has DRS extended the filing and payment deadlines for individual income tax return estimates?
Yes. The deadlines to remit first and second quarter estimated payments for taxable year 2020 have been extended to July 15, 2020.
Does the extension apply to withholding tax?
No.
Has DRS extended the filing and payment deadlines for Form CT-1041?
Yes. Form CT-1041 returns and payments with a due date of April 15, 2020, have been extended to July 15, 2020.
Has DRS extended the filing and payment deadlines for Form CT-1041 estimates? (added 4/8/2020)
Yes. The deadlines to remit first and second quarter estimated payments for taxable year 2020 have been extended to July 15, 2020.
How do I check the status of my state income tax refund?
To check the status of your state income tax refund, click here.
Will processing of my refund or payment be delayed?
The quickest way to receive your refund is to file electronically. Unless we need to ask you for additional information to verify what you submitted on your return, DRS does not anticipate processing delays.
Due to social distancing directives and remote work procedures, paper tax returns and payments by check will take longer to be processed. DRS strongly encourages taxpayers and tax professionals to file and pay electronically, if possible.
I filed my return and paid my taxes before April 15, 2020, can DRS return the payment so I can take advantage of the extended July 15th due date?
No. Once your return is filed and paid the payment cannot be returned.
I already filed my 2019 individual income tax return that would have been due on April 15, 2020 and scheduled a payment of taxes for April 15, 2020. Will this payment be automatically rescheduled to July 15, 2020?
No. The payment will be made on the date you selected. At this point it is too late to cancel your scheduled payment as the 4/15/2020 scheduled payments have already been sent to the bank for processing.
Has the deadline for filing an amended 2016 Form CT-1040, CT-1040NR/PY, or CT-1041 been extended?
No.
Can I request an extension of time to file my 2019 Connecticut individual income tax return beyond July 15th? (added 7/6/2020)
Yes. Individual taxpayers who need additional time to file beyond the July 15th deadline can request an extension until October 15, 2020, by filing Form CT-1040EXT. Taxpayers requesting additional time to file should estimate their tax liability and pay any taxes owed by the July 15th deadline to avoid additional interest and penalties.