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Fresh Start Help Page


Business Filing Instructions Page

CT Fresh Start is a voluntary compliance program that is available to both individuals and businesses.  This program provides incentives to taxpayers who report and pay their outstanding, unreported tax liabilities to the Department of Revenue Services (“DRS”).

Under this program, participating taxpayers must disclose their unreported tax liabilities to DRS.  In exchange, DRS will agree not to impose penalties and will significantly reduce the interest on the taxes reported.  Additionally, DRS may agree not to pursue older, unfiled returns by limiting how far back a taxpayer must “look-back” when reporting the tax that it owes.

The program may not be used to claim refunds or credits.

Who is an eligible taxpayer and qualifies for CT Fresh Start?

  • Taxpayers who failed to file a return or failed to report the full amount of tax owed on a previously filed return, for any tax return due on or before December 31, 2016, are generally eligible to participate in the CT Fresh Start program.

Who is not an eligible taxpayer and does not qualify for CT Fresh Start (an “ineligible taxpayer”)?

Taxpayers who:

  • Have received a bill from DRS for the tax type and tax periods for which the taxpayer is seeking a CT Fresh Start Agreement
  • Are under audit for the tax type and periods for which the taxpayer is seeking a CT Fresh Start agreement.
  • Are party to a closing agreement with DRS in relation to the tax type and taxable periods for which they are seeking a CT Fresh Start Agreement
  • Have made an offer of compromise that has been accepted by DRS in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement
  • Have protested a determination of an audit for the tax type and taxable period or periods for which the taxpayer is seeking a CT Fresh Start Agreement
  • Are a party to litigation against the Commissioner in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement

Note, a taxpayer who is not an eligible taxpayer for a particular tax or for a particular eligible period may be an eligible taxpayer for other taxes or for other eligible periods.

For more information visit the CT Fresh Start Frequently Asked Questions.

To return to the CT Fresh Start Application, close this browser page.

If you do not already have a Connecticut Tax Registration Number for your business (10-13 digit number assigned by DRS and found on all returns and correspondence from DRS), you must apply for one during the CT Fresh Start Application process.

If you do not have a Connecticut Tax Registration Number, click "no" on the Registration Page and select the "next" button to begin the Registration Application.  Once the Registration Application is completed, you will be able to continue with your CT Fresh Start Application.

To return to the CT Fresh Start Application, close this browser page.

FEIN:  Federal Employer Identification Number:   Enter this 9-digit number if your business was assigned an FEIN by the Internal Revenue Service.  If you do not have an FEIN for your business, leave it blank.

Organization Name:  Enter name of Sole Proprietor, Partnership, Corporation, or LLC. Do not use the Trade Name (DBA) if it is different from the Organization Name.

Contact Name:  Enter the first and last name of the person DRS should contact if there are questions about this application. (Example:  John Smith).  DRS will use this information to contact you about the CT Fresh Start Application.    IMPORTANT:  DRS cannot and will not discuss your CT Fresh Start Application with anyone else.  If you designate a Contact Name other than your own, discussion will be limited to issues regarding electronic filing difficulties.

Email address:  Enter the contact person's email address in the following format: _____@______.xxx (Example: Suzie@work.net (.com, etc).

To return to the CT Fresh Start Application, close this browser page.

An Eligible Period is any tax period with a return due on or before December 31, 2016.  There is no limit on how far back an applicant may go in reporting back taxes.  A “tax period” is the period for which the tax is due.

Example 1: A calendar year income tax filer may apply for CT Fresh Start for 2015 or a prior year, but not for 2016 since the tax return for 2016 is due after December 31, 2016.

Example 2: A sales tax filer who is a quarterly filer may apply for CT Fresh Start up through the period ending September 30, 2016, and a monthly filer may apply for CT Fresh Start up through the period ending November 30, 2016.  An annual sales tax filer, however, may not apply for CT Fresh Start for 2016 since the tax return is due after December 31, 2016.

  • Nonfiler: You were required to file but did not file for this period.
  • Underreporter: You filed a return for this period but did not report or underreported the proper tax due.
To return to the CT Fresh Start Application, close this browser page

You can review your entries and make any necessary corrections before submitting your CT Fresh Start Application.

Did you make a mistake?  You cannot edit the values on the validation page; however, if you made a mistake on any row, you can delete the row and add the period again with the correct information.  To delete a row, check the box on the left of the row and then select the "delete" button. 

Adding Another Period to your Application: To add a period, select the "add" button.

How is interest calculated?  Interest is calculated on the amount in the subtotal column at the reduced rate of 0.50% per month (or fraction of a month) from the original due date until paid in full.

To return to the CT Fresh Start Application, close this browser page.

Payment Options Page

You must make full payment with this application.  There are 3 payment options:

  1. Pay by Direct Payment.  Pay with your application by electing to have your funds automatically withdrawn from your bank account.  You must have your bank routing number and bank account (checking or savings) number ready.
  2. Pay by Credit Card.  A convenience fee will be charged by the credit card service provider.  There will be a link at the end of the application process to the Official Payments Corporation website.
  3. Pay by ACH Credit.  Only those taxpayers who are currently registered for and who already pay by ACH Credit may use this option.

NOTE: If full payment is not initiated on the same day as the CT Fresh Start application, then the CT Fresh Start application will be denied.

To return to the CT Fresh Start Application, close this browser page.

Trust and Estate/Composite Income Tax Filing Instructions Page

CT Fresh Start is a voluntary compliance program that is available to both individuals and businesses.  This program provides incentives to taxpayers who report and pay their outstanding, unreported tax liabilities to the Department of Revenue Services (“DRS”).

Under this program, participating taxpayers must disclose their unreported tax liabilities to DRS.  In exchange, DRS will agree not to impose penalties and will significantly reduce the interest on the taxes reported.  Additionally, DRS may agree not to pursue older, unfiled returns by limiting how far back a taxpayer must “look-back” when reporting the tax that it owes.

The program may not be used to claim refunds or credits.

Who is an eligible taxpayer and qualifies for CT Fresh Start?

  • Taxpayers who failed to file a return or failed to report the full amount of tax owed on a previously filed return, for any tax return due on or before December 31, 2016, are generally eligible to participate in the CT Fresh Start program.

Who is not an eligible taxpayer and does not qualify for CT Fresh Start (an “ineligible taxpayer”)?

Taxpayers who:

  • Have received a bill from DRS for the tax type and tax periods for which the taxpayer is seeking a CT Fresh Start Agreement
  • Are under audit for the tax type and periods for which the taxpayer is seeking a CT Fresh Start agreement.
  • Are party to a closing agreement with DRS in relation to the tax type and taxable periods for which they are seeking a CT Fresh Start Agreement
  • Have made an offer of compromise that has been accepted by DRS in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement
  • Have protested a determination of an audit for the tax type and taxable period or periods for which the taxpayer is seeking a CT Fresh Start Agreement
  • Are a party to litigation against the Commissioner in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement 

Note, a taxpayer who is not an eligible taxpayer for a particular tax or for a particular eligible period may be an eligible taxpayer for other taxes or for other eligible periods.

For more information visit the CT Fresh Start Frequently Asked Questions.

To return to the CT Fresh Start Application, close this browser page.

S Corporations and Partnerships

  • For taxable years beginning on or after January 1, 2004, a PE is required to file Form CT-1065/CT-1120SI, Connecticut Composite Income Tax Return, where it is required to file federal Form 1065, U.S. Return of Partnership Income, or federal Form 1120S, U.S. Income Tax Return for an S Corporation, and has any income, gain, loss, or deduction derived from or connected with sources within Connecticut.
  • For taxable years beginning on or after January 1, 1991 but before January 1, 2004, Form CT-1065, Connecticut Partnership Income Tax Return, was filed by partnerships and Form CT-1120SI, Connecticut S Corporation Composite and Income Tax Return, was filed by S Corporations.

To return to the CT Fresh Start Application, close this browser page.

Individual Tax Filing Instructions

CT Fresh Start is a voluntary compliance program that is available to both individuals and businesses.  This program provides incentives to taxpayers who report and pay their outstanding, unreported tax liabilities to the Department of Revenue Services (“DRS”).

Under this program, participating taxpayers must disclose their unreported tax liabilities to DRS.  In exchange, DRS will agree not to impose penalties and will significantly reduce the interest on the taxes reported.  Additionally, DRS may agree not to pursue older, unfiled returns by limiting how far back a taxpayer must “look-back” when reporting the tax that it owes.

The program may not be used to claim refunds or credits.

Who is an eligible taxpayer and qualifies for CT Fresh Start?

  • Taxpayers who failed to file a return or failed to report the full amount of tax owed on a previously filed return, for any tax return due on or before December 31, 2016, are generally eligible to participate in the CT Fresh Start program.

Who is not an eligible taxpayer and does not qualify for Tax CT Fresh Start (an “ineligible taxpayer”)?

Taxpayers who:

  • Have received a bill from DRS for the tax type and tax periods for which the taxpayer is seeking a CT Fresh Start Agreement
  • Are under audit for the tax type and periods for which the taxpayer is seeking a CT Fresh Start agreement.
  • Are party to a closing agreement with DRS in relation to the tax type and taxable periods for which they are seeking a CT Fresh Start Agreement
  • Have made an offer of compromise that has been accepted by DRS in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement
  • Have protested a determination of an audit for the tax type and taxable period or periods for which the taxpayer is seeking a CT Fresh Start Agreement
  • Are a party to litigation against the Commissioner in relation to the tax type and taxable period or periods for which the taxpayer is seeking a fresh start agreement

Note, a taxpayer who is not an eligible taxpayer for a particular tax or for a particular eligible period may be an eligible taxpayer for other taxes or for other eligible periods.

For more information visit the CT Fresh Start Frequently Asked Questions.

To return to the CT Fresh Start Application, close this browser page.
Tax Type (Individual)

The following individual (non-business) taxes are eligible for the CT Fresh Start Program:

  • Income Tax/Use Tax
  • Use Tax
  • Gift Tax
  • Attorney Occupational Tax
  • Cigarette Tax
  • Controlled Substance Tax

Information on the Use Tax?  You must pay the Connecticut use tax on taxable goods and services when a Connecticut merchant fails to collect Connecticut sales tax from you or when you purchase taxable goods or services for use in Connecticut from an out-of-state merchant.  You can report the use tax on the same CT Fresh Start Application as you report income tax (select "Income Tax/Use Tax" from the drop down box) or, if you don't need to file an income tax return for that period, you can select "use tax" from the drop down box.  For more information on the use tax, see IP 2016(19), Q&A on the Connecticut Individual Use Tax.

Information on the Gift Tax and the Unified Estate and Gift Tax

(For Gifts Made Before January 1, 2005)

Gift Tax

The gift tax is the tax that is imposed on the transfer of property by gift during each calendar year.  In general, all transfers of real or personal property by gift, whether tangible (such as a car, boat or jewelry) or intangible (such as cash) that are made by you (the donor) to someone else (the donee) are subject to the gift tax if the fair market value of the property (less encumbrances) exceeds the amount received (in money or other type of payment) for the property.  Therefore, if you give property to another person or entity or if you sell it (other than in the regular course of business) for less than it is.

(For gifts made and estates of decedents dying on or after January 1, 2005)

Unified Estate and Gift Tax

For estates of decedents dying on or after January 1, 2005, a unified estate and gift tax return must be filed for all deceased Connecticut residents, and nonresidents owning real or tangible personal property located in Connecticut.

For gifts alone (not an estate) made in calendar years beginning on or after January 1, 2005, Form CT-706/709 must be filed with DRS.

Please review SN 2005(10), 2005 Legislation Repealing the Succession Tax and Amending the Connecticut Gift Tax and the Connecticut Estate Tax, for detailed information.

To apply for CT Fresh Start for the Unified Estate and Gift Tax, call the CT Fresh Start Hot Line during business hours at 1-877-729-6691.

Attorney Occupational Tax

Any person admitted as an attorney by the judges of the Connecticut Superior Court and who engaged in the practice of law in Connecticut during the preceding calendar year is subject to the tax.  For more information, see IP 2014(13), Attorney Occupational Tax and Client Security Fund Fee.

Information on the Cigarette Tax on Unstamped Cigarettes

The cigarette tax on the storage or use within Connecticut of any unstamped cigarettes in the possession of any person other than a licensed cigarette distributor or licensed cigarette dealer, or a carrier for transit from outside Connecticut to a licensed cigarette distributor or licensed cigarette dealer in Connecticut.  In addition to the cigarette tax, unstamped cigarettes are also subject to Connecticut sales and use tax.  For information on how to calculate the cigarette tax, see Form AU-75, Tax Return for Persons in Possession of Unstamped Cigarettes.

To return to the CT Fresh Start Application, close this browser page.

Taxpayer Profile Help Page

Filing Status Information (for Income Tax Filers Only)

Filing Status: Choose the filing status from the drop down box that applies to the year for which you are applying for CT Fresh Start.  For example, if you are applying for CT Fresh Start for 2014 income tax and you were single in 2014, select Single from the drop down box.  In general, you will choose the same filing status for Connecticut as you did when you filed your federal return for that year.  For exceptions, see the instructions in the income tax booklet for the year you are filing. 

Applying for More than One Year? 

  • If you are filing for CT Fresh Start for more than one year and your filing status changed from one year to the other, you must submit two separate CT Fresh Start applications. 
  • If your filing status was the same for all years, you may include each year on the same application by selecting the Add button on the Validation Page.

Example 1:  You were married and filed a joint federal return for 2009 and 2010.  You want to apply for CT Fresh Start for both years.  You may submit one CT Fresh Start Application and include both years on the application because your filing status is the same.  After entering the information for 2009, select the Add button on the Validation Page to enter the information for 2010.

Example 2: You were married and filed a joint federal income tax return for 2010 but you filed as single for 2011.  You want to apply for CT Fresh Start for 2010 and 2011.  You will have to file two separate CT Fresh Start applications because your filing status changed.   File one application for 2010 and another application for 2011. To submit another application, select the CT Fresh Start Welcome button on the Confirmation Page.

Filing a Joint Application? Remember, if you are applying for CT Fresh Start using the status Filing Jointly, both parties must agree to the Declaration on the Taxpayer Signature page.

Contact Name:  Enter the first and last name of the person DRS should contact if there are questions about this application. (Example:  John Smith).  DRS will use this information to contact you about the CT Fresh Start application.

IMPORTANT:  DRS cannot and will not discuss your CT Fresh Start Application with anyone else.  If you designate a Contact Name other than your own, discussion will be limited to issues regarding electronic filing difficulties.

email address:  Enter the contact person's email address in the following format: _____@______.xxx (Example: Suzie@work.net (.com, etc)

To return to the CT Fresh Start Application, close this browser page.

Eligible Periods Help Page

Select the Year:  Choose the year for which you are applying for CT Fresh Start from the drop box.  If you are applying for more than one year (with the same filing status) you will be able to add another year after you enter the information for the first year.  Select the Add button on the Validation page.

Select Nonfiler or Underreporter:

  • Nonfiler: You were required to file but did not file for this period.
  • Underreporter: You filed a return for this period but did not report or underreported the proper tax due.

Total Tax or Income Tax: 

  • Nonfilers: Enter the amount of income tax you owe for the year selected.
  • Underreporters: Enter only the additional amount of income tax not reported on the original return (or amended return) that you previously filed for this period.

For Income Tax Filers Only

Use tax: is the tax you pay when Connecticut sales tax is not paid to a retailer. Enter the amount of use tax that you owe and have not previously reported for the year selected.  To help calculate the use tax due, go to Form OP-186, Connecticut Individual Use Tax Return.

CT Tax Withheld:

  • Nonfilers: Enter only Connecticut tax withheld as reported to you on the W-2 or 1099 form issued to you by your employer or payer. Do not enter federal withholding or withholding for other states.
  • Underreporters: Enter only the additional amount of CT withholding that was not reported on the original return (or amended return) that you previously filed for this period.

Pre-Payments:

  • Nonfilers: Pre-payments are only allowed for nonfilers. Underreporters must enter zero. Any pre-payments you enter on this application are subject to validation.
  • Underreporters: Do not enter pre-payments. Any payments you made with your original return have already been credited.

To return to the CT Fresh Start Application, close this browser page.

Validation Help Page

You can review your entries and make any necessary corrections before submitting your CT Fresh Start Application.

Did you make a mistake?  You cannot edit the values on the validation page; however, if you made a mistake on any row, you can delete the row and add the period again with the correct information. To delete a row, check the box on the left of the row and then select the "delete" button. 

Adding Another Period to your Application: To add a period, select the "add" button.

Income Tax Filers: You may add another filing year to this application if the filing status is the same. If the filing status is different, you must submit a separate application.

How is interest calculated?  Interest is calculated on the amount in the subtotal column at the reduced rate of 0.50% per month (or fraction of a month) from the original due date until paid in full.

To return to the CT Fresh Start Application, close this browser page.

Payment Options Help Page

You must make full payment with this application.  There are 3 payment options:

  1. Pay by Direct Payment.  Pay with your application by electing to have your funds automatically withdrawn from your bank account.  You must have your bank routing number and bank account (checking or savings) number ready.
  2. Pay by Credit Card.  A convenience fee will be charged by the credit card service provider.  There will be a link at the end of the application process to the Official Payments Corporation website.
  3. Pay by ACH Credit.  Only those taxpayers who are currently registered for and who already pay by ACH Credit may use this option.

NOTE: Full payment must be made at the time you apply for CT Fresh Start.  If full payment is not initiated on the same day as the CT Fresh Start application, then the CT Fresh Start application will be denied.