Child Tax Rebate - A new child tax rebate was recently authorized by the Connecticut General Assembly, click here to learn more.

Gas Tax - For updated information on the Suspension of the Motor Fuels Tax click here

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END OF FILING SEASON FREQUENTLY ASKED QUESTIONS AND ANSWERS

Tax Year 2021

The following questions and answers will assist you in the final days of the filing season.

Question 1:     I mailed the return but forgot to send the payment. How do I make a payment?

Answer:          If you filed your income tax return but did not enclose the payment, you have the option to submit your payment electronically or through the mail.

DRS recommends that you make your payments electronically. The Taxpayer Service Centers (TSC) offers a fast, secure and easy way to pay your taxes online. The TSC provides a confirmation number with the time and date your payment was submitted, and reduces the possibility of errors, lost or stolen checks.

The following payment options are available:

  1. Direct (Electronic) Payment: Use the TSC for individuals TSC-IND. You may pay electronically even if you mailed a paper return. Tax payment is by Direct Pay from your checking or savings account, you will need your bank account number and your bank routing transit number.
    • Log in: Log in to the TSC-IND. After you log in, from Main Menu under Select a Payment Option select Make a Payment Only.
    • Without logging in: On the TSC-IND Welcome page select Make a Bill Payment from the left toolbar.
  2. Credit Card: Use ACI Payments, Inc. at www.acipayonline.com: (You will be charged a convenience fee. The convenience fee is generally 2.35% of the payment amount, with a minimum charge of $3.95. You will be informed of the amount of the fee and may elect to cancel the transaction. Your payment will be effective on the date you make the charge.)
    • From the ACI Payments home page, select STATE PAYMENTS. The Make A Payment page is displayed.
    • Payment Entity: Select Connecticut Dept. of Revenue Services.
    • Payment Type: Select Individual Income Tax (Current Year Taxes).
  • Enter Jurisdiction Code: 1777 then select the Make A Payment Button; or
  • Complete the drop down options:
    • State or Territory: Select Connecticut.
  • Click the Make a Payment button.
  • In the Payment Amount box enter the amount you are paying.
  • Under Payment Options: click the radio button next to the Debit or Credit Card you are using.
  • Click the Continue button.
  • Payment type, Payment Amount, Service Fee and Total Payment are displayed. If you agree, click the Accept button.
  • Follow the prompts to Login, Create an Account, or Continue as Guest.
  • Payment Type: click Balance Due Taxes radio button. Follow the prompts to continue with your payment.

There is no telephone option to pay by credit card.

  1. Mail a Check: If the non-paper payment methods (Electronic or Credit Card) are not possible and you are mailing a payment, do not send a paper copy of your previously filed Connecticut income tax return with your payment.  Mail payment using one of the following options.
  1. Mail payment with Form CT-1040V, Connecticut Electronic Filing Payment Voucher, to the address on the form; or
  2. Mail payment to the following address with a check or money order made payable to the Commissioner of Revenue Services and include your social security number (recommended but optional) and the words "2021 Form CT-1040” to:

    Department of Revenue Services
    Processing
    PO Box 5088
    Hartford, CT 06102-5088

  3. You may use a private delivery service as described in PS 2016(4), Designated Private Delivery Service and Designated Types of Service. If using a private delivery service, mail your payment to:

Department of Revenue Services
Processing
PO Box 5088
Hartford, CT 06102-5088

Question 2:    What constitutes timely filing/payment?

Answer:          The following deadlines apply to all 2021 Connecticut individual income tax returns, Connecticut individual income tax payments, the first installment of 2022 estimated income tax payment, as well as use tax.

  • TSC-IND: Midnight EST April 18, 2022.
  • Credit Card: Midnight EST April 18, 2022 (must be done on-line through ACI).
  • Mailed: If the date shown by the U.S. Postal Service cancellation mark is on or before April 18, 2022.
  • Timely mailing using a private delivery service as explained in PS 2016(4).

Question 3:    I don’t have all the information I need to file my return by April 18.

Answer:          If you are unable file a timely return because you do not have all the necessary information to file your return, use Form CT-1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals, to request a six-month extension of time to file. (This does not grant you an extension of time to pay, see Form CT-1127, Application for Extension of Time for Payment of Income Tax, in Question 5.)

Form CT-1040 EXT must be filed, and any tax due must be paid, on or before April 18, 2022. In general, interest and penalty apply to any portion of the tax not paid on or before April 18, 2022.

Exception: If you expect to owe no additional Connecticut income tax for the 2021 taxable year, after taking into account any Connecticut income tax withheld from your wages, any estimated Connecticut income tax payments you have made, any pass-through entity tax credit, or all, and you have requested an extension of time to file your 2021 federal income tax return, you are not required to file Form CT‑1040 EXT.

If you file an extension request after the due date, DRS will deny your request.

Electronically: Most taxpayers are able to file their Connecticut income tax return electronically by logging into the Taxpayer Service Center (TSC). The TSC offers a fast, secure and easy way of ensuring that your return is submitted on time. The TSC provides confirmation of receipt and reduces the possibility of errors, lost or stolen mail.

  • Use the TSC for Individuals (TSC-IND):
    • Log in:  Log in to the TSC-IND. After you log in, from Main Menu under Select a Filing Option select Form CT-1040 EXT Extension of Time to File.
      • If you expect to owe, payment is by Direct Pay from your checking or savings account.
    • Without logging in: On the TSC-IND Welcome page select File an Extension from the left toolbar.
  • E-file using your home computer or electronic device; or

With a tax professional who uses e-file.

Paper: Mail Form CT-1040 EXT

Credit Card: Use ACI Payments, Inc. at www.acipayonline.com (You will be charged a convenience fee. The convenience fee is generally 2.35% of the payment amount, with a minimum charge of $3.95. You will be informed of the amount of the fee and may elect to cancel the transaction. Your payment will be effective on the date you make the charge.)

  • From the ACI Payments home page, select STATE PAYMENTS. Make A Payment page displayed.

  • Enter Jurisdiction Code: 1777 and click the Make A Payment Button; or

  • Complete the drop down options: 

  • State or Territory: Select Connecticut.

  • Payment Entity: Select Connecticut Dept. of Revenue Services.

  • Payment Type: Select Individual Income Tax (Current Year Taxes).

  • Click the Make a Payment button. 

  • In the Payment Amount box enter the amount you are paying.

  • Under Payment Options: click the radio button next to the Debit or Credit Card you are using.

  • Click the Continue button. 

  • Payment type, Payment Amount, Service Fee and Total Payment are displayed. If you agree, click the Accept button. 

  • Follow prompts to Login, or Create an Account, or Continue as Guest

  • Payment Type: click Estimated Taxes radio button.

  • Follow the prompts to continue with your estimated tax payment.

There is no telephone option to pay by credit card.

Paper: Mail Form CT-1040 EXT and enclose a check or money order of your tax due.

DRS will notify you only if your request is denied.

Question 4:    Where should I mail the extension of time to file?

Answer:          As stated earlier any taxpayer can use electronic methods, see Question 3, for a resident, nonresident, part year resident to file an extension of time to file. 

Form CT-1040 EXT should be mailed to:

(With Payment)

Department of Revenue Services
State of Connecticut
PO Box 2977
Hartford, CT 06104-2977

 (Without Payment)

Department of Revenue Services
State of Connecticut
PO Box 2976
Hartford, CT 06104-2976

Question 5:    What if I cannot pay all that I owe by April 18?

Answer: If you have all of the information necessary to file the Connecticut income tax return but do not have enough money to pay you should file your return on time and pay as much as possible. 

  • If you can demonstrate undue hardship, file Form CT-1127, Application for Extension of Time for Payment of Income Tax, on or before April 18. See Form CT-1127 below.
  • If you do not qualify to file Form CT-1127, do not wait for a bill, you should continue to make payments (see Question 1 for payment methods).After DRS sends you a bill, you can request a payment arrangement. See Payment Arrangements below.

Form CT-1127: Use Form CT-1127 to request a six-month extension to pay without penalty. Interest applies. This does not grant you an extension of time to file. Form CT‑1127 must be filed on or before April 18, 2022. 

Important information:

  • File Form CT-1127 only if you can show it will cause you undue hardship to pay the tax. As evidence of the need for extension, you must attach:
  • An explanation of why you cannot borrow money to pay the tax due;
  • A statement of your assets and liabilities; and
  • An itemized list of your receipts and disbursements for the preceding three months.
  • If you cannot prove undue hardship and you cannot pay all of your tax due by April 18, see Payment Arrangements below.
  • File your return on time and pay as much as possible. (Timely payment of even part of the tax due will reduce the penalty and interest due on the unpaid balance.)
  • Attach Form CT-1127 on top of your completed Connecticut income tax return.
  • If you are requesting an extension of time to file and to pay, attach Form CT‑1127 on top of your Form CT-1040 EXT (make any payment that you can). 
  • If you filed Form CT-1040, Form CT-1040NR/PY or Form CT-1040 EXT electronically, mail your completed Form CT-1127 to the street address on the upper left of Form CT-1127. Form CT-1127 cannot be filed electronically.
  • DRS will notify you only if your request is denied.
  • If your request is approved (not denied) and the tax due is paid on or before October 15, 2022, no penalty will be assessed. However, if the total amount due is not paid by October 15, the 10% penalty applies to the total unpaid amount as of April 18, 2022.
  • Form CT-1127 does not affect interest. Any unpaid amount is subject to interest of 1% per month or fraction of a month, whether or not Form CT-1127 was filed. Interest applies each month beginning April 19 and accrues on the fifteenth day of each month on any unpaid balance.
  • Do not wait to be contacted by DRS, make your income tax payment(s). See Question 1 for payment methods.

Payment Arrangements: You cannot make a payment arrangement or installment agreement until a liability exists; however, you may make an income tax payment at any time. See Question 1 for payment options.

You should make every effort to pay your Connecticut taxes in full. While the Department of Revenue Service (DRS) is not a lending institution, we do understand that there are times when individuals experience temporary, legitimate financial difficulties and require extra time to pay a tax debt.  If you cannot pay in full, you should pay as much as you can:

  1. Log into the TSC-IND and set up a Payment Agreement if all of the following apply:
    • Your account is not in collection status with DRS or with a collection agency working on behalf of DRS;
    • Your account is not under warrant, bankruptcy, suspense or criminal investigation by DRS;
    • All tax return filings are current;
    • Current liabilities are $10,000 or less; and
    • Payment plan terms must not exceed twelve months.

    If all of the above are true, go to the TSC-IND option and log in using your SSN. Once you are logged in, under the Main Menu option you will see the link for Request Payment Agreement. (If you simply schedule payments using make a bill payment option or by not logging in, this is not the same as a payment agreement.) Follow the screen prompts from this point on. NOTE: The first payment is withdrawn the day the agreement is made.

  2. If you cannot set up a payment plan using the TSC-IND (you do not qualify or do not have electronic access), please contact a Revenue Agent in the DRS Collections Division at 860-297-4936.  If you are under warrant call 860‑297‑5883.

Even if you have a payment agreement with DRS the following remain applicable:

  • A one-time 10% penalty is applied to any portion of the tax not paid on or before April 18, 2022.  
  • Interest of 1% applies to any portion of the tax not paid on or before April 18, 2022. On the fifteenth day of each subsequent month interest of 1% per month or fraction of a month will apply to the unpaid tax until the tax is paid in full.
  • A tax lien may be placed on your property to secure DRS’ ability to collect the tax, see PS 2017(1), Your Rights as a Connecticut Taxpayer.
  • Offsets from a DRS or IRS overpayment will occur.

Question 6:    I forgot to sign my return. What Should I do?

Answer:          Do not send in a second return. DRS will contact you if there is a problem with your return. Do not be concerned if you are not contacted.

Question 7:    I received my refund but have to amend my return and will owe more income tax. What should I do with my refund check? (My refund will be less or I will now owe.)

Answer:          If you have not deposited the check, return it to DRS as soon as possible (with "VOID" written across the check) along with a letter explaining that an amended return will be filed that will reduce the refund. DRS will redeposit the money and credit it to your account and it will be applied against the balance due when you file the amended return. The check and letter should be mailed to:

Department of Revenue Services Revenue Accounting, 11th floor 450 Columbus Blvd, Ste 1 Hartford, CT 06103

If you have already cashed your refund check, you will have to pay using the TSC‑IND, credit card through (ACI), or write a check for the full amount due when you file the amended return. If possible, make any payment on or before the due date, to avoid charges for late payment.

Question 8:    How far back can I go to amend and claim a refund of an overpayment?

Answer:          In general, you may amend a previously filed return within three years of the original due date or extended due date (if you requested an extension of time to file the original return). You may amend a return for 2018 to request a refund only until April 15, 2022. (Note: the extended due date did not apply to the three year statute of limitations to file an unfiled 2018 return and claim a refund. Also, there is no extension for filing a 2018 Form CT-1040X to claim a refund, but if the taxpayer filed for an extension of time to file for 2018 then the due date to file Form CT-1040X is three years from the date the 2018 return was filed or October 15, 2022, whichever is earlier.)

See Form CT-1040X for instructions on amending returns based on changes to the federal return, another’s states return, as well as for exceptions to the three year limitation.

Question 9:    Where can I get a form?

Answer:          Forms are available 24 hours a day on the DRS forms webpage.

Note: Forms are no longer available at community locations: For the 2021 income tax filing season, DRS does not plan to send paper booklets and forms to community locations. This decision is largely due to IRS tax changes being finalized at the end of the calendar year, which makes it extremely difficult to provide the best, most updated information to partners in a timely manner. In addition, DRS continues to focus on how best to provide services while protecting health and safety during the pandemic. See DRS Forms, Instructions, & Assistance (formerly Bulk Distribution) on the DRS website.

Question 10:  I can’t get a form. What can I do to avoid penalty and interest?

Answer:          As long as you pay all the tax you expect to owe on time, generally, you may file the return later without penalty.  See Payment Options listed in Question 1.

Question 11:  Can I file by telephone?

Answer:          No, a Connecticut income tax return cannot be filed by telephone.

Question 12:  Can I file my return electronically on April 18?

Answer:          Yes. Remember, if you owe tax, you must pay through the TSC-IND, use the credit card payment option, or mail in the payment, on or before April 18. Be sure the payment, if mailed, is timely. See the timely filing options in Question 2.

The TSC-IND is available all year to file returns. However, if you file after April 18 and you owe tax, the tax due will be subject to penalty (10%) and interest (1% per month or fraction of a month).

Question 13:  I know that I paid property tax but I am not sure how much I paid.

Answer:          In order to qualify for the property tax credit, you, or your spouse if married filing jointly, must be 65 years of age or older during the taxable year, or you must have claimed at least one dependent on your federal income tax return. The maximum income tax credit for taxes paid to Connecticut municipalities remains at $200. Also, there are phase-out thresholds.

To claim the credit you should know the exact amount of property tax that you paid and enter that amount on your CT income tax return.  If you do not know the exact amount you may call your local town hall for the information, file your return without claiming the credit and then amend to claim the credit after you know the exact amount, or you may request an extension of time to file.  (Remember if you owe any tax it must be paid on time.)

Question 14:  I do not owe any tax because of the property tax credit. Do I have to file? 

Answer:          Yes, if:

  • You meet the gross income;
  • If you had any Connecticut income tax withheld;
  • You made any Connecticut estimated income tax payments; or
  • You have an alternative minimum tax liability. 

Even if the tax liability is reduced to zero by the property tax credit, you must file a Connecticut income tax return if you meet any of the requirements listed above.

Question 15:  We received our refund check but it was (lost, stolen, mangled, etc.).

Answer:          Complete Form CT-3911, Taxpayer Statement Regarding State of Connecticut Tax Refund, and mail it to the address on the form, or fax to the fax number on the form. 

Question 16:  DRS told me my refund was direct deposited but my bank records do not show that the money was deposited.

Answer:          Complete Form CT-3911, Taxpayer Statement Regarding State of Connecticut Tax Refund, and mail it to the address on the form, or fax to the fax number on the form. 

Question 17:  I filed my return but forgot to enter the estimated payments (or payment applied from last year), should I file an amended return?

Answer:          Do not file an amended return. DRS will automatically check your account for payments and if we find that you made an estimated payment or made a mistake in entering the amount of the estimated payment, we will correct that error and will issue you the correct refund. However, it will delay the processing of your return even if you or your accountant e-filed. 

Question 18:  I moved after filing my return. What will happen to my refund check?

Answer:          If you gave the post office a forwarding address, the check will be returned to DRS with your new address. We will then send the check to your new address.

If the check is returned to us without a forwarding address, we will check our address data base. If we find your new address, we will mail the check to your new address.

If you do not receive your check and we tell you that it was not returned to us, fill out Form CT-3911, Taxpayer Statement Regarding State of Connecticut Tax Refund.