Non Filer Frequently Asked Questions

Residents of Connecticut:

• You had Connecticut income tax withheld;
• You made estimated tax payments to Connecticut or a payment with Form CT-1040 EXT;
• You meet the Gross Income Test*; or
• You had a federal alternative minimum tax liability.

You must file Form CT -1040NR/PY, Connecticut Nonresident and Part-Year Resident Income Tax Return, if you were a part-year resident or a nonresident for the entire year and any of the following is true for the taxable year:

• You had Connecticut income tax withheld;
• You made estimated tax payments to Connecticut or made a payment with Form CT-1040 EXT;
• You were a part-year resident who meets the Gross Income Test* or who had a federal alternative minimum tax liability; or
• You were a nonresident with Connecticut-sourced income who meets the Gross Income Test* or who had a federal alternative minimum tax liability.

*Note: The Gross Income Test may differ depending on the year. Refer to the instruction booklet for the year referenced on your notice for the Gross Income Test applicable to that specific year.

Question 3 - What is Connecticut Source Income of a Nonresident?

Answer:  Connecticut-sourced income of a nonresident is income derived from or connected with sources within Connecticut when the income is:

• Attributable to ownership or disposition of real or tangible personal property within Connecticut including but not limited to the income from the rental or sale of the property;
• Attributable to compensation for services performed in Connecticut or income from a business, trade, profession, or occupation carried on in Connecticut, including income derived directly or indirectly  by athletes, entertainers, or performing artists from closed-circuit and cable television transmissions of irregularly scheduled events if the transmissions are received or exhibited within Connecticut;
• Unemployment compensation received from the Connecticut Department of Labor;
• From a partnership or S corporation doing business in Connecticut;
• From a trust or estate with income derived from or connected with sources within Connecticut;
• From a nonqualified deferred compensation plan for services performed wholly or partly within Connecticut; or
• From reportable Connecticut Lottery Winnings. Winnings from the Connecticut Lottery, including Powerball, are reportable if the winner was issued a federal Form W-2G by the Connecticut Lottery Corporation. (In general, the Connecticut Lottery Corporation is required to issue a federal Form W-2G to a winner if the Connecticut Lottery winnings, including Powerball, are $600 or more and at least 300 times the amount of the wager. See Informational Publication 2015(23), Connecticut Income Tax Treatment of State Lottery Winnings Received by Residents and Nonresidents of Connecticut.

Answer:  If you are a part-year resident or a nonresident, your tax liability is computed based upon the greater of your Connecticut adjusted gross income or your total income from Connecticut sources.  You must calculate the tax in the same manner as a resident individual.  The tax is then prorated based on the percentage of your Connecticut adjusted gross income derived from or connected with Connecticut sources.

Question 5 - How do I file my Connecticut income tax return?

Answer: The following options are available to file your Connecticut income tax return:

1. File your return online using the Taxpayer Service Center (TSC).  This method is faster, safer, and generally more convenient than paper filing.  This option is only available for the three most recent income tax years.  If you elect to file using the TSC, do not submit a copy of your paper return.
2. File a paper return.  If you were a Connecticut resident, complete the Form CT-1040.  If you were a Connecticut part-year or a nonresident, complete Form CT-1040NR/PY.  Visit our Income Tax Prior Years webpage to download and print past year’s forms. You may also order forms to be mailed to you. Forms are year specific; be sure you complete the form for the correct tax year.

See Question 14 for information about where to send your documentation.

Answer: Provide a copy of your Connecticut return along with your Form(s) W-2 and income tax return(s) filed with other states, if applicable.  If you had a tax due and a payment was made to the State of Connecticut, include a copy of the front and back of your canceled check.

Before submitting your return, verify the following for accuracy:

Answer: Provide a complete copy of your federal income tax return including Form 2555, all your Form(s) W-2 and your work contract/employment agreement.  If you worked in the United States temporarily during the year referenced, include a copy of your state(s) income tax return(s).

Question 10 - I cannot locate my Form(s) W-2, where can I obtain copies?

Answer: You must contact your employer or the Internal Revenue Service (IRS) to obtain copies of your Form(s) W-2.  If you contact the IRS, you must specifically request that you need actual copies of your Form(s) W-2 showing your state withholding.  We cannot accept a computer transcript from the IRS of your Form(s) W-2 because it does not display the necessary state information.  The IRS can be contacted at 1-800-829-1040.

Answer: If you are unable to remit the entire balance, pay as much as possible when you file your return.  Once you receive a billing notice, contact our Collections and Enforcement Division at 860-297-4936 to make arrangements to pay the remaining balance.

There are three payment options:

1. Electronic Check Option using the Taxpayer Service Center (Checking or Savings Account)
2. Credit Card or Debit Card
3. Pay by Mail - Make your check or money order payable to: Commissioner of Revenue Services.  To ensure proper posting, write your SSN(s) (optional) and the year and form name on the front of your check. For example: "2016 Form CT-1040"

Answer: Failure to respond to this notice will result in an assessment based on the best available information.  The assessment may not include a property tax credit, modifications to Federal Adjusted Gross Income, or Connecticut withholding.

Also, if you have a state income tax obligation, under the federal Debt Collection Improvement Act your federal tax refund could be offset to pay all or a portion of a state income tax debt.

Answer:  If you meet the filing requirements to file Connecticut income tax returns in other taxable years but did not do so, you should file the outstanding years as soon as possible. Refer to Question 5 for information regarding your filing options.

Returns for years not referenced in your Failure to File Notice should be sent to the corresponding address shown on the return.

Answer:  Documentation that is being provided for the year referenced on the Failure to File Notice can be sent to DRS using the envelope provided in your mailing or faxed to 860-541-4599. If you have misplaced the enclosed envelope, you may mail your documents to the following address: