What's New?

Increase to Subtraction Modification of Pension and Annuity Income

Increase to Subtraction Modification of Pension and Annuity Income For the taxable year beginning on January 1, 2020, the subtraction modification of pension and annuity income is increased from 14% to 28% of any pension or annuity income received for the taxable year. See Line 48b instructions for more information.

Check Box for Federal Form 1310 Filers

For the taxable year beginning on January 1, 2020, Form CT‑1040 has been updated to provide a check box for filers of federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Check the box on the first page of Form CT‑1040 if you have filed federal Form 1310. If you have filed federal Form 1310, you must file Form CT‑1040 by paper. For more information, see Claiming a Refund for a Deceased Taxpayer.

Estimated Payment Deadline Extensions for Tax Year 2020

To provide relief to Connecticut taxpayers during the COVID-19 pandemic, the Connecticut Department of Revenue Services (DRS) extended the deadlines for the first and second quarter 2020 income tax estimated payments to July 15, 2020. Form CT-2210, Underpayment of Estimated Tax by Individuals, Trusts, and Estates, has been updated for the 2020 tax year to account for these deadline extensions. Ensure you are using the 2020 form to properly calculate the amount of interest due. You may use Form CT-2210 to calculate and report any interest due with your return. Alternatively, DRS will calculate interest on any underpayment of estimated tax and send you a bill.