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Other Helpful Information



Taxable Year and Method of Accounting

You must use the same taxable year for Connecticut income tax purposes as you use for federal income tax purposes. Most individuals use the calendar year as their taxable year for federal income tax purposes. However, if the calendar year is not your taxable year for federal income tax purposes, references in this booklet to 2021 are references to your taxable year beginning during 2021.

You must use the same method of accounting for Connecticut income tax purposes as you use for federal income tax purposes.

If your taxable year or method of accounting is changed for federal income tax purposes, the same change must be made for Connecticut income tax purposes.


Income Tax Credits

Taxpayers must use Schedule CTIT Credit, Income Tax Credit Summary, to claim the angel investor tax credit, insurance reinvestment fund tax credit, or Connecticut minimum tax credit.

Angel Investor Income Tax Credit 

An angel investor must apply to Connecticut Innovations, Inc. (CII) to reserve the credit and must receive an Angel Investor Tax Credit Voucher from CII before claiming the credit on the income tax return.

Any tax credit claimed but not applied against the income tax liability may be carried forward for the five immediately succeeding taxable years until the full credit has been applied.

The Angel Investor Tax Credit may be assigned, transferred, or sold once. You must complete Schedule CTIT Credit, Income Tax Credit Summary, Part 3, Angel Investor Tax Credit, if you are selling, assigning, or transferring the credit. You must also complete this form if you have obtained the Angel Investor Tax Credit through a purchase, assignment, or transfer.


Additional Refund Information

Avoid Delaying Your Refund 

Follow these tips to avoid errors and to help us process your refund faster:

  • Be sure you have received all your federal Forms W‑2, 1099, and Schedules CT K‑1 before filing your Connecticut income tax return. Generally, you receive Forms W‑2 and 1099 on or before January 31, Schedule CT K‑1 on or before March 15, and Schedule CT‑1041 K‑1 on or before April 15. If you receive an additional federal Form W‑2, Form 1099, Schedule CT K‑1, or Schedule CT‑1041 K‑1 after filing your Connecticut income tax return, you may be required to file Form CT1040X, Amended Connecticut Income Tax Return for Individuals. See Amended Returns.
  • Most taxpayers qualify to electronically file their Connecticut income tax return. See Filing the Connecticut Income Tax Return Electronically.
  • If filing by paper, you must use blue or black ink to complete your return.
  • Complete and send all four pages of your return. If you do not provide DRS with all the completed pages of your return or do not provide all required information, the processing of your return will be delayed.
  • Enter your name, mailing address, your SSN or ITIN, and the name and SSN or ITIN for your spouse (if filing a joint return), and attach all required schedules or forms. If you do not provide an SSN or ITIN for all taxpayers, DRS can not process your tax return.
  • Do not send Forms W2, Forms 1099, Schedules CT K1, or Schedules CT1041 K1 with your Connecticut income tax return. Complete Columns A, B, and C of Section 3 of your return and Schedule CTPE, Pass‑Through Entity Tax Credit, if applicable. DRS will disallow your Connecticut withholding or PE Tax Credit if you fail to complete all columns or required schedules.
  • Round all figures to the nearest whole dollar. See Rounding Off to Whole Dollars
  • Check the correct filing status on your return.
  • Sign your return. If you and your spouse are filing jointly, both of you must sign.
  • Have your paid preparer sign the return and enter their tax preparer tax identification number (PTIN) issued by the Internal Revenue Service in the space provided.
  • Check the box next to the deceased taxpayer’s SSN if you are an executor, administrator, or spouse filing a return for a deceased taxpayer.
  • Check the box on the first page of your return if you are filing federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.
  • Check the box on the first page of your return if you are filing Form CT1040 CRC, Claim of Right Credit. If you are filing Form CT-1040 CRC, you must file a paper return.
  • Check the box on the first page of your return if you are filing Form CT2210, Underpayment of Estimated Income Tax by Individuals, Trust, and Estates.
  • Check the box on the first page of your return if you are filing Form CT8379, Nonobligated Spouse Claim. See Nonobligated Spouse.
  • If you filed joint estimated tax payments but elect or are required to file separate income tax returns, both you and your spouse must file your income tax returns at the same time. No refund will be processed until both Connecticut returns are received.
  • Use the correct DRS mailing address on the envelope when filing your paper return. One address is for all tax forms with payment. The other address is for refunds and all other tax forms without payment. See Mailing Addresses for Form CT‑1040.
  • If you qualify to claim the Connecticut Earned Income Tax Credit (CT EITC), complete and attach Schedule CTEITC, Connecticut Earned Income Tax Credit. Partyear residents and Nonresidents of Connecticut do not qualify for the CT EITC.
  • Elect direct deposit, by completing Lines 25a through 25c, for the fastest way to receive your refund. This option is not available to first-time filers. If you do not elect direct deposit, a refund check will be issued and refund processing may be delayed.
  • If you have additional tax due with your electronically filed income tax return, and you elect not to pay electronically, send your payment with Form CT1040V, Connecticut Electronic Filing Payment Voucher. Do not send a paper copy of your electronically filed return with the payment.
  • If you are filing an estimated income tax payment that is due April 15 using Form CT1040ES, Estimated Connecticut Income Tax Payment Coupon for Individuals, and you are filing Form CT1040V, Connecticut Electronic Filing Payment Voucher, to pay any additional tax due, make sure you include the correct payment that corresponds with each form.
  • If you are completing Form CT2210, Underpayment of Estimated Income Tax by Individuals, Trusts, and Estates, to calculate interest due or lower or eliminate interest that would otherwise apply on your underpaid estimated Connecticut income tax, make sure you check the appropriate box on Part 1, Reasons For Filing, if applicable.

Refund Status

To check on the status of your refund, visit portal.ct.gov/DRS-myconneCT and select Where’s my Refund and follow the prompts or call 8003829463 (Connecticut calls outside the Greater Hartford calling area only) or 8602975962 (from anywhere). You must provide your SSN (and your spouse’s if married filing jointly) and the exact amount of the refund requested.

 

If DRS does not issue your refund on or before the ninetieth day after we receive your claim for refund, you may be entitled to interest on your overpayment. Interest is computed at the rate of two thirds of one percent (2/3%) for each month or fraction of a month between the ninetieth day following receipt of your properly completed claim for a refund or the due date of your return, whichever is later, and the date of notice that your refund is due. Interest will not be paid on refunds of overpayment resulting from a PE Tax Credit claim.


Special Rules for Married Individuals

When one spouse is a Connecticut resident or a nonresident and the other spouse is a part-year resident, each spouse who is required to file a Connecticut income tax return must file as married filing separately.

When one spouse is a Connecticut resident and the other is a nonresident, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless they:

  • File jointly for federal income tax purposes; and
  • Elect to be treated as if both were Connecticut residents for the entire taxable year.

When both spouses are part-year residents of Connecticut but do not have the same period of residency, married filing separately is their Connecticut income tax filing status.

When both spouses are part-year residents of Connecticut and have the same period of residency, they may choose married filing jointly or married filing separately as their Connecticut income tax filing status.

When both spouses are nonresidents of Connecticut and only one has income derived from or connected with sources within Connecticut, only that spouse is required to file a Connecticut income tax return and that spouse’s Connecticut income tax filing status is married filing separately for Connecticut unless they both elect to file a joint Connecticut income tax return. If an election is made, married filing jointly is their Connecticut income tax filing status.

When one spouse is a nonresident alien and the other is a citizen or resident of the United States, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless:

  • An election is made by the nonresident alien and his or her spouse to file a joint federal income tax return;
  • A married filing joint return is filed for federal income tax purposes; and
  • The spouses are otherwise required or permitted to file a joint Connecticut income tax return.

The election to file a joint return means the joint federal adjusted gross income must be used on Form CT‑1040, Line 1. It also means the spouse who would not otherwise be required to file is now jointly and severally liable for any tax liability associated with the filing of the income tax return.

If you are filing a joint federal return with your spouse but are required to file a separate Connecticut return, each of you will have to recompute your federal adjusted gross income as if you were each filing as married filing separately for federal income tax purposes. Enter on Form CT‑1040, Line 1, your income as recalculated.


Nonobligated Spouse

When a joint return is filed and only one spouse owes past-due child support, a debt to any Connecticut state agency, or tax due to another state or the IRS, the spouse who is not obligated may be eligible to claim a share of a joint income tax refund. A nonobligated spouse who received income in 2021 and who made Connecticut income tax payments (withholding or estimates) or had a PE Tax Credit for the 2021 taxable year may be eligible to claim his or her share of any refund if:

  • A joint Connecticut tax return was filed for 2021; and
  • There was an overpayment of tax.

If you are a nonobligated spouse, you may claim your share of a joint refund by filing Form CT8379, Nonobligated Spouse Claim.

If you are filing a paper Form CT‑1040, check the box on the front of your return to indicate that you are filing Form CT‑8379.  Attach Form CT‑8379 and all Forms W‑2 and 1099, and Schedules CT K‑1 and CT‑1041 K‑1, to the front of your return.

If you are filing Form CT‑1040 electronically, select the Form CT‑8379 indicator on your return. Mail the completed Form CT‑8379 and all Forms W‑2 and 1099, and Schedules CT K‑1 and CT‑1041 K‑1, to the Department of Revenue Services, P.O. Box 5035, Hartford, CT 06102‑5035.

Do not use Form CT‑8379 to claim your share of a Connecticut income tax refund that was applied to your spouse’s federal income tax liability. For information about IRS offsets, contact the IRS at the telephone number listed on the Notice of Refund Offset issued to you.


Relief from Joint Liability

In general, if you and your spouse file a joint income tax return, you are both responsible for paying the full amount of tax, interest, and penalties due on your joint return. However, in very limited and specific cases, relief may be granted if you believe all or any part of the amount due should be paid only by your spouse.

You may request consideration by filing Form CT8857, Request for Innocent Spouse Relief (And Separation of Liability and Equitable Relief).

The statute of limitations for requesting innocent spouse relief or separation of liability is two years from the date on which DRS begins collection activities against you.

For equitable relief requests, the statute of limitations applicable to federal equitable relief requests will be applicable to Connecticut equitable relief requests. This statute of limitations is applicable to all open equitable relief requests.

See Policy Statement 2016(2), Innocent Spouse Relief, Separation of Liability, and Equitable Relief.


Title 19 Recipients

If you are a Title 19 recipient, you must file a Connecticut income tax return if you meet the requirements for Who Must File a Connecticut Resident Return.

However, if you do not have funds to pay your Connecticut income tax, complete Form CT19IT, Title 19 Status Release, and attach it to the front of your Connecticut income tax return if the following two conditions apply:

  • You were a Title 19 recipient during 2021; and
  • Medicaid assisted in the payment of your long‑term care in a nursing or convalescent home during 2021.

Completing this form authorizes DRS to verify your Title 19 status for 2021 with the Department of Social Services.


Deceased Taxpayers

An executor, administrator, or surviving spouse must file a Connecticut income tax return, for that portion of the year before the taxpayer’s death, for a taxpayer who died during the year if the requirements for Who Must File a Connecticut Resident Return are met. The executor, administrator, or surviving spouse must check the box next to the deceased taxpayer’s SSN on the front page of the return; sign for the deceased taxpayer on the signature line; and indicate the date of death.

Generally, the Connecticut and federal filing status must be the same. A surviving spouse may file a joint Connecticut income tax return if the surviving spouse filed a joint federal income tax return. Write “filing as surviving spouse” in the deceased spouse’s signature line on the return. If both spouses died in 2021, their legal representative must file a final return.

Claiming a Refund for a Deceased Taxpayer

Check the box on the first page of your return if you are filing federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. If you check the box on Form CT-1040, you must file a paper return. Provide DRS with a copy of federal Form 1310, along with all applicable documents required, to have the refund issued in a name different from the deceased taxpayer.

Do not check the box if either of the following are true:

  • You are not claiming a refund on Form CT-1040 (this includes returns with zero balance or tax due).
  • You would like the Connecticut refund check to be issued in the name of the estate.

Refund claims for deceased taxpayers should be made as soon as possible during the annual filing period. Under federal law, personal Social Security Numbers are not protected after death and will be disclosed by the Social Security Administration upon request. This is a major cause of fraudulent refund claims filed and paid before the legitimate taxpayer’s claim is filed.

Income received by the estate of the decedent for the portion of the year after the decedent’s death, and for succeeding taxable years until the estate is closed, must be reported each year on Form CT1041, Connecticut Income Tax Return for Trusts and Estates.


Waiver of Penalty

To request a waiver of penalty, taxpayers must complete and submit Form DRSPW, Request for Waiver of Civil Penalty, to the DRS Operations Bureau/Penalty Waiver. Taxpayers may mail Form DRS‑PW to the address listed below or fax it to the Operations Bureau/Penalty Waiver at 8602975727.

Department of Revenue Services
Operations Bureau/Penalty Waiver
PO Box 5089
Hartford CT 06102-5089

Form DRSPW must be filed no later than one year from the date that the first notice of the penalty was sent to the taxpayer or, if the penalty was reported on a return, no later than one year from the date the return was filed. DRS will not consider a penalty waiver request unless Form DRS-PW is fully completed, signed, and sent to DRS with supporting documentation. For detailed information about the penalty waiver process, see Policy Statement 2019(3), Requests for Waiver of Civil Penalties.


Protecting Taxpayer Security

Tax fraud and refund theft are very serious concerns.

DRS is committed to protecting taxpayer identity information. We continue to increase our anti-fraud efforts in coordination with the IRS, other state tax agencies, and tax preparers.

We encourage taxpayers to file and pay electronically and choose direct deposit of refunds. However, if we determine that there is a high probability of fraud, we will ignore a direct deposit request and issue a paper check. If we suspect that a return has been fraudulently filed, the refund request will be delayed while we confirm with the taxpayer that the filing and the refund request are legitimate.

If you receive a refund before you file your Connecticut income tax return, please contact DRS Fraud Unit immediately at 8558421441.

Income Tax Fraud

Income tax fraud has been categorized as a class D felony, which carries a fine of not more than $5,000 or imprisonment for not more than five years, or both.


Mailing Addresses for Form CT-1040

Make your check payable to Commissioner of Revenue Services. To ensure proper posting of your payment, write

“2021 Form CT1040" and your SSN(s) (optional) on the front of your check. Sign your check and paper clip it to the front of your return. Do not send cash. DRS may submit your check to your bank electronically.

Failure to file or failure to pay the proper amount of tax when due will result in penalty and interest charges. It is to your advantage to file when your return is due whether you or not are able to make full payment.

For tax forms with payment enclosed:

Department of Revenue Services
PO Box 2977
Hartford CT 06104-2977

For tax forms requesting refunds or tax forms without payment enclosed:

Department of Revenue Services
PO Box 2976
Hartford CT 06104-2976

For payments without tax forms:

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

To ensure proper posting of your payment, write “2021 Form CT1040" and your SSN(s) (optional) on the front of your check.

Rounding Off to Whole Dollars

You must round off cents to the nearest whole dollar on your return and schedules. If you do not round, DRS will disregard the cents. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total.

Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on the line.

DRS does not round when issuing refunds.


Order of Attachments

If you are submitting any of the following, paper clip them to the front of your Connecticut income tax return in the following order:

  • Your check for payment of the tax due. See Mailing Addresses for Form CT-1040;
  • Form CT‑19IT, Title 19 Status Release;
  • Form CT‑1127, Application for Extension of Time for Payment of Income Tax;
  • Form CT‑8379, Nonobligated Spouse Claim; and
  • Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.

If you are submitting any of the following, attach them to the back of your return:

  • Supplemental Schedule CT‑1040WH, Connecticut Income Tax Withholding;
  • Schedule CT‑PE, Pass‑Through Entity Tax Credit;
  • Form CT‑1040 CRC, Claim of Right Credit;
  • Schedule CT‑IT Credit, Income Tax Credit Summary;
  • Schedule CT‑CHET, Connecticut Higher Education Trust (CHET) 529 College Savings Plan Contribution; and
  • Schedule CT‑EITC, Connecticut Earned Income Tax Credit.

You do not need to attach a copy of your previously‑filed Form CT‑1040 EXT.


Filing Your Return

Keep a copy of this return and all attachments for your records. Attach to this return any required schedules and forms. Do not attach copies of your federal income tax return or federal schedules.

DRS does not provide return envelopes for mailing completed forms. See Mailing Addresses for Form CT-1040, for the correct address to use for returns with payments, returns with refunds, or payments only.


Recordkeeping

Make copies of your tax return; completed worksheets and schedules; and records of all items appearing on the tax return (such as Forms W‑2 and 1099, and Schedules CT K‑1, and copies of other states’ returns if claiming a credit for taxes paid to a qualifying jurisdiction). Retain copies until the statute of limitations expires for that return. Usually, this is three years from the date the return was due or filed, whichever is later.  You may need this information to prepare future returns or to file amended returns.

Copies of Returns

You may request a copy of a previously-filed Connecticut income tax return from DRS by completing LGL002Request for Disclosure of Tax Return or Tax Return Information. You can usually expect to receive your copy in approximately three weeks.

You may also visit portal.ct.gov/DRS-myconneCT to view and print copies of your Connecticut income tax returns for the current year and for the two prior years.

Taxpayer’s Email Address

DRS tax returns have a line for taxpayers to enter their email address. If you provide an email address, DRS may use it to notify you of tax changes and programs. However, DRS will never use email to ask for sensitive information, such as your Social Security Number. If you ever have questions about an email claiming to be from DRS, contact DRS directly.

Paid Preparer Signature

Anyone you pay to prepare your return must sign and date it. Paid preparers must also enter their Preparer Tax Identification Number (PTIN), and their firm’s Federal Employer Identification Number (FEIN) in the spaces provided.

Alternative Signature Methods

DRS conforms to IRS Notice 2004‑54, which provides for alternative preparer signature procedures for federal income tax paper returns that paid practitioners prepare on behalf of their clients.  Specifically, income tax return preparers may sign original returns, amended returns, or requests for filing extensions by rubber stamp, mechanical device, or computer software program. These alternative methods of signing must include either a facsimile of the individual preparer’s signature or the individual preparer’s printed name.

Income tax return preparers who use alternative methods of signing must provide all of the other preparer information that is required on returns and extensions, such as the name, address, relevant employer identification number, the preparer’s individual tax preparer tax identification number (PTIN), and phone number.

Paid preparers can follow the same procedure with respect to paper Connecticut income tax returns prepared on behalf of their clients. This procedure only applies to preparers’ signatures. It does not affect other signature requirements for taxpayers, and does not apply to documents other than tax returns.

Third Party Designee

To authorize DRS to contact your friend, family member, or any other person to discuss your 2021 tax return, enter the designee’s name, telephone number, and any five numbers the designee chooses as his or her personal identification number (PIN). To authorize DRS to contact the paid preparer who signed your return, enter “Preparer” in the space for the designee’s name. You do not have to provide the other information requested.

If you enter a designee’s name, you and your spouse, if filing a joint return, are authorizing DRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:

  • Give DRS any information missing from your return;
  • Call DRS for information about the processing of your return or the status of your refund or payment; and
  • Respond to certain DRS notices you have shared with the designee about math errors, offsets, and return preparation. The notices will not be sent to the designee.

Once DRS processes the return, the authorization ends. The authorization cannot be revoked. However, the authorization will automatically end no later than the due date (without regard to extensions) for filing your 2022 tax return. This is April 15, 2023, for most taxpayers.

Selecting a designee does not replace a power of attorney and will not authorize the designee to receive refunds, bind you to anything (including additional tax liabilities), or represent you before DRS.  To authorize another individual to represent you or act on your behalf, you must complete LGL001Power of Attorney.

Power of Attorney

To authorize one or more individuals to represent you or your business before the Department of Revenue Services (DRS), use LGL-001Power of Attorney. This authorization allows your representative(s) to receive and inspect confidential tax information and to act on your behalf in matters before DRS.

Submit LGL-001 electronically by sending it to DRS through a secure web message in myconneCT. Log in to myconneCT, open the More …menu, locate the Correspondence group and click the Send a Message hyperlink.


Amended Returns

Purpose: Use a 2021 Form CT‑1040X to amend a previously‑filed 2021 Connecticut income tax return for individuals. Visit portal.ct.gov/DRS-myconneCT to file Form CT‑1040X online.

If Form CT‑1040X is filed to have an overpayment of Connecticut income tax refunded or credited, it must be filed before the Connecticut statute of limitations expires. Generally, the Connecticut statute of limitations for refunding or crediting any Connecticut income tax overpayment expires three years after the due date of the return, but if a timely request for an extension of time to file a return was filed, the statute of limitations expires three years after the extended due date of the return or three years after the date of filing the return, whichever is earlier. If you were required to file an amended return, but failed to do so, a penalty may be imposed. Interest will also be assessed on any additional Connecticut income tax not paid on or before the due date. See Interest and Penalties.

You must file Form CT1040X in the following circumstances:

  1. The IRS or federal courts change or correct your federal income tax return and the change or correction results in your Connecticut income tax being overpaid or underpaid.

File Form CT1040X no later than 90 days after final determination.

If you file Form CT‑1040X no later than 90 days after the date of the final determination, any Connecticut income tax overpayment resulting from the final determination will be refunded or credited to you even if the Connecticut statute of limitations has otherwise expired.

  1. You filed a timely amended federal income tax return and the amendment results in your Connecticut income tax being overpaid or underpaid.

File Form CT1040X no later than 90 days after final determination.

If you file Form CT‑1040X no later than 90 days after the date of the final determination, any Connecticut income tax overpayment resulting from filing the timely amended federal income tax return will be refunded or credited to you even if the Connecticut statute of limitations has otherwise expired.

  1. You claimed a credit for income tax paid to a qualifying jurisdiction on your original income tax return and the tax officials or courts of the qualifying jurisdiction made a change or correction to your income tax return and the change or correction results in your Connecticut income tax being overpaid or underpaid (by increasing or decreasing the amount of your allowable credit).

File Form CT1040X no later than 90 days after final determination.

If you file Form CT‑1040X no later than 90 days after the date of the final determination and you claimed credit for income tax paid to a qualifying jurisdiction on your original income tax return, any Connecticut income tax overpayment resulting from the final determination will be refunded or credited to you even if the Connecticut statute of limitations has otherwise expired

  1. You claimed a credit for income tax paid to a qualifying jurisdiction on your original income tax return and you filed a timely amended income tax return with that qualifying jurisdiction and the amendment results in your Connecticut income tax being overpaid or underpaid (by increasing or decreasing the amount of your allowable credit).

File Form CT1040X no later than 90 days after final determination.

If you file Form CT‑1040X no later than 90 days after the date of the final determination on a timely-amended return with a qualifying jurisdiction and you claimed credit for income tax paid to a qualifying jurisdiction on your original income tax return, any Connecticut income tax overpayment resulting from the final determination will be refunded or credited to you even if the Connecticut statute of limitations has otherwise expired.

  1. If none of the above circumstances apply, but you made a mistake or omission on your Connecticut income tax return and the mistake or omission results in your Connecticut income tax being overpaid or underpaid.

File Form CT1040X no later than three years after the due date of your return, or if you filed a timely request for an extension of time to file, three years after the date of filing the return or three years after the extended due date, whichever is earlier.

Do not file Form CT1040X for any of the following reasons:

  • To have an overpayment refunded instead of applied to next year’s estimated tax or to change your contributions to designated charities. The elections that you made on your original return cannot be changed by filing Form CT‑1040X.
  • To amend your Connecticut income tax return for an earlier year to claim a credit for income tax paid on income included in your Connecticut adjusted gross income for that year and repaid in a later taxable year. File Form CT1040 CRCClaim of Right Credit, with your Connecticut income tax return for the later taxable year.

Financial Disability

If you are financially disabled, as defined in IRC § 6511(h)(2), the time for having an overpayment of Connecticut income tax refunded or credited to you is extended for as long as you are financially disabled. You are considered financially disabled if you are unable to manage your own affairs by reason of a medically determinable physical or mental impairment that has lasted or can be expected to last for a continuous period of not less than 12 months. You are not considered financially disabled during any period that your spouse or any other person is authorized to act on your behalf in financial matters. See Policy Statement 2001(14), Claims for Refund Made by Financially Disabled Individual.