Holiday Closing - The Department of Revenue Services will be closed on Monday, May 27th, a state holiday.

Other Helpful Information


Waiver of Penalty

If you believe that a penalty should be waived because the failure to pay the tax on time was due to reasonable cause and was not intentional or due to neglect, you have the right to request a penalty waiver. Interest cannot be waived. You MUST pay all tax and interest due before a penalty waiver request will be considered.

For detailed information about the penalty waiver, see Penalty Waiver Request, Offer of Compromise or Protest.


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 a line.


Private Delivery Services

Your return will meet the timely filed and timely payment rules if the U.S. Postal Service cancellation date, or the date recorded or marked by a designated private delivery service (PDS) using a designated type of service, is on or before the due date. Not all services provided by the designated PDSs qualify. The following are the designated PDSs and designated types of service at the time of publication:

DHL Express:

  • DHL Express 9:00
  • DHL Express 10:30
  • DHL Express 12:00
  • DHL Express Worldwide
  • DHL Express Envelope
  • DHL Import Express 10:30
  • DHL Import Express 12:00
  • DHL Import Express Worldwide

Federal Express (FedEx):

  • FedEx First Overnight
  • FedEx Priority Overnight
  • FedEx Standard Overnight
  • FedEx 2 Day
  • FedEx International First Next Flight Out
  • FedEx International Priority
  • FedEx International First
  • FedEx International Economy

United Parcel Service (UPS):

  • UPS Next Day Air Early AM
  • UPS Next Day Air
  • UPS Next Day Air Saver
  • UPS 2nd Day Air
  • UPS 2nd Day Air A.M.
  • UPS Worldwide Express Plus
  • UPS Worldwide Express

This list is subject to change. See Policy Statement 2016(4)Designated Private Delivery Services and Designated Types of Service


Refund Information

Receipt of a refund claimed does not constitute acceptance by DRS of Form CT‑706/709 as filed. DRS may examine your refund claim within three years from the later of the due date or filing date of your return. The examination could result in additional tax, penalty, and interest charges. A closing letter will not be issued to the estate or the probate court until the examination of the return is completed.


Recordkeeping

Keep a copy of the tax return, worksheets, and records of all items appearing on the return 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.


Amended Form CT-706/709 Tax Returns

Use Form CT‑706/709, Connecticut Estate and Gift Tax Return, for the year you are amending. Include a statement explaining why the return is being amended and check the Amended Return box on the front of the return. Enter the amount paid with the original return on Line 18.

If you overpaid your Connecticut gift or estate tax, you must amend Form CT‑706/709 within three years after the due date for which the overpayment was made. If additional tax is due, interest applies. See Interest and Penalties.

The following circumstances require filing an amended Form CT‑706/709 for gift or estate tax.

The IRS or federal courts change or correct the federal gift or estate tax return and the change or correction results in the Connecticut gift or estate tax being overpaid or underpaid.
File no later than 90 days after the final determination. If you file an amended Form CT‑706/709 no later than 90 days after the final determination, any Connecticut gift or estate tax overpayment resulting from the final determination will be refunded even if the Connecticut statute of limitations has otherwise expired. 
 The donor files a timely amended federal gift or estate tax return and the amendment results in the Connecticut gift or estate tax being overpaid or underpaid.  File no later than 90 days after the date of filing the timely amended federal gift or estate tax return. If you file an amended Form CT‑706/709 no later than 90 days after the date of filing the timely amended federal gift or estate tax return, any Connecticut gift or estate tax overpayment resulting from filing the timely amended federal gift or estate tax return will be refunded even if the Connecticut statute of limitations has otherwise expired.
 The donor made a mistake or omission on Form CT‑706/709 and the mistake or omission results in the Connecticut gift or estate tax being overpaid or underpaid.  File no later than three years after the due date for which the overpayment was made.

Person Responsible for Filing Return and Paying Tax

If Form CT‑706/709 must be filed, the donor is responsible for filing Form CT‑706/709 and paying the tax due.

If a donor becomes legally incompetent or dies before filing the return, the donor’s guardian, conservator, executor, or administrator is responsible for filing the return. If there is no duly qualified executor or administrator, the donor’s heirs, legatees, devisees, or distributees are required to pay the tax to the extent of the value of their inheritances, bequests, devises, or distributive shares of the donor’s estate.

If the gift tax is not paid when due, each donee is personally liable for the tax to the extent of the value of the gift received.


Financial Disability

If you, as the donor, are financially disabled as defined in IRC § 6511(h)(2), the statute of limitations for having an overpayment of Connecticut gift tax refunded to you is extended for as long as you are financially disabled. You are 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 financially disabled during any period your spouse or any other person is authorized to act on your behalf in financial matters.


Power of Attorney

To authorize one or more individuals to represent you or your business before the Department of Revenue Services (DRS), use LGL-001, Power 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.


Change of Address

Taxpayers can change their address through myconneCT.

  1. Log in to myconneCT.
  2. Open the More... menu.
  3. Locate the Taxpayer Updates group and click the Manage Names & Addresses hyperlink.
  4. Continue to follow the prompts on the screen.

Declaration

Anyone signing the return is declaring that the return and any accompanying schedules and statements are true, complete, and correct to the best of the signatory’s knowledge. Willfully delivering a false return or document to DRS is a Class D Felony. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.