Federal State Electronic Filing

Federal/State Electronic Filing

I. Introduction

II. Modernized e‑file (MeF) Basics

III. Contact Names and Telephone Numbers

IV. Federal/State Modernized e-file (MeF)Program

V. Filing Process

VI. Error Resolution

VII. Refund Returns

VIII. Balance Due Returns

IX. Responsibilities of EROs and Transmitters

X. Reminders

XI. MeF Checklist

XII. Appendix

I. Introduction

The Connecticut Federal/State Electronic Filing Modernized e‑file (MeF) Program is a coordinated tax filing program between the Internal Revenue Service (IRS) and the Connecticut Department of Revenue Services (DRS). The MeF program enables tax preparers and transmitters to file Federal and Connecticut Personal Income Tax, Trusts and Estates Income Tax, Pass-Through Entity Tax, and Corporation Business Tax returns in one single transmission.

The information displayed on this website is a companion to the IRS Publication 1345, Handbook for Authorized IRS e‑file Providers of Individual Income Tax Returns. DRS recommends all participants read IRS Publication 1345 before viewing this website. The detailed instructions on hardware, transmission procedures, and policies provided by the IRS apply to the Connecticut MeF program.

As most functions of the Connecticut MeF program are the same as the federal MeF program, this information being provided highlights the special and unique features of the Connecticut program. All rules and regulations published by the IRS governing tax preparers, transmitters, and originators of returns are in effect for Connecticut. The procedures and requirements for the MeF program are outlined in IRS Publication 3112, IRS e‑file Application and Participation. DRS requires that all participants be accepted into the federal MeF program to participate in the Connecticut MeF program.

II. Modernized e‑file (MeF) Basics

An electronic withdrawal payment record, Form CT‑1040 EFW, Connecticut Electronic Withdrawal Payment Record, will be generated by the MeF program. This form is provided to taxpayers for their records when electronic payment is requested for the taxable year.

DRS will accept MeF decedent returns.
Form CT‑1040V, Connecticut Electronic Filing Payment Voucher, provides a scan line which will facilitate processing of paper payments.
The MeF requirement threshold remains at 50 prior year returns. See IV. Federal/State Modernized e‑file Program,
Any PE Tax Credit reported to the member on Schedule CT K‑1, Member’s Share of Certain Connecticut Items, Part 3, Line 1, must be included on the member’s Connecticut income tax return as well as on Schedule CT‑PE, Pass‑Through Entity Tax Credit.
Any PE Tax Credit reported to the beneficiary on Schedule CT‑1041 K‑1, Beneficiary’s Share of Certain Connecticut Items, Part 4, Line 1, must be included on the beneficiary’s Connecticut income tax return as well as on Schedule CT‑PE, Pass‑Through Entity Tax Credit.
A beneficiary of a trust or estate cannot claim withholding or estimated payments made by the trust or estate.
Electronic Return Originators (EROs) are not required to mail income tax returns for other jurisdictions when a credit for income taxes paid to another jurisdiction is claimed on a taxpayer’s Connecticut income tax return. EROs must keep the supporting documentation for four years from the date of completion or the due date of the return, whichever is later.

Due Date(s):

March 15: A calendar year Pass‑Through Entity Tax Return will be considered timely if filed on March 15. For fiscal year filers, the return is due on the fifteenth day of the third month after the end of the Pass‑Through Entity’s taxable year.
April 15: The Connecticut Income Tax Return (and payments) will be considered timely if filed on or before April 15.
May 15: A calendar year Corporation Business Tax Return will be considered timely if filed on May 15. For fiscal year filers, the return is generally due on the fifteenth day of the fifth month after the end of the Corporation’s taxable year.
Estimated Payments and Extension Requests: Estimated payments and extension requests can be filed using MeF. Check with your software company for additional information and availability.

Extension requests displaying an amount of tax due must have an electronic payment included with the submission.

If an electronic payment for the amount of tax due is not included, the submission will be rejected.

Refund Information: There are two refund options available: direct deposit or paper check.

DRS recommends that taxpayers use direct deposit. The fastest way for taxpayers to get a refund is to file their return electronically and elect direct deposit. If a taxpayer does not elect direct deposit, DRS will issue their refund by paper check.

DRS reserves the right to send a paper check on any requested refund. Direct deposit is not available to first time filers. Any returns suspected to be fraudulent should be reported to DRS Special Investigations Section at 855‑842‑1441.

When the taxpayer requests the direct deposit of a refund, federal banking rules require DRS to inquire whether a direct deposit is going into a foreign bank account. DRS will not deposit a refund into a foreign bank account. Instead, DRS will issue a paper check.

Taxpayers may choose to have all or part of their overpayment:

Applied to their estimated tax for the next tax year;
Donated to funds designated on the return; or
Refunded.

Earned Income Tax Credit: A Connecticut resident taxpayer may claim an earned income tax credit (CT EITC) against the Connecticut income tax due for the taxable year. The CT EITC is a percentage of the earned income credit claimed and allowed on the federal income tax return for the same taxable year. If the CT EITC exceeds the taxpayer’s Connecticut income tax liability, the excess is considered an overpayment and will be refunded without interest. Complete Schedule CT‑EITC, Connecticut Earned Income Tax Credit, to claim the CT EITC.

Any taxpayer who has requested an extension of time to file for federal income tax purposes and has paid all Connecticut income tax due on or before April 15, is not required to file Form CT‑1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals.
DRS accepts an approved IRS five‑digit self-selected PIN or an approved IRS Practitioner PIN as the electronic signature on the Connecticut tax return. See Paperless Signature Procedure.

III. Contact Names and Telephone Numbers

State of Connecticut MeF Help Desk

DRS operates a Help Desk for electronic transmitters and preparers who experience problems. The Help Desk is exclusively for electronic transmitters and preparers. These numbers should not be provided to or used by taxpayers.

For questions and comments about Connecticut’s MeF program, contact the CT MeF coordinator, by:

Email: Ct.efile@ct.gov;
Telephone: 860‑297‑4973; or
Fax: 860‑297‑4761.

Visit the DRS website at portal.ct.gov/DRS for additional information.

IRS MeF Help Desk

For questions or comments about the IRS MeF program, contact the Connecticut/Rhode Island District Office by:

Telephone: 866‑255‑0654 and ask to speak to the electronic tax administrator; or
Internet: www.irs.gov/e‑services.

The MeF Help Desk has been designated as the first point of contact for e-filing issues. Software developers, transmitters, EROs, accounting firms, and large taxpayers should contact the e‑Help Desk at 866‑255‑0654 for assistance in the following areas:

IRS MeF application;
ATS or Communication Testing;
Transmission issues;
Strong authentication for Application to Application (A2A);
Rejects; or
Technical questions on schemas or business rules.

If the e‑Help Desk is unable to answer the question at the time of the call, the inquiry will be forwarded to the appropriate area for a response.

Tax Assistance for Taxpayers

Taxpayers can use the secure online option of myconneCT to check the status of a refund.

Visit myconneCT at portal.ct.gov/DRS-myconneCT;
Select Click here to File, Pay, or Register Now on myconneCT!; and
Select Where’s My Refund? from the menu on the left.

Users must have their Social Security Number (SSN) or their spouse’s SSN if it is a joint return and their spouse was listed first on the return and the exact amount of the refund request as reported on the Connecticut income tax return. Enter the whole dollar amount of the refund requested; do not include cents. For example, if the taxpayer requested a refund of $375.43, enter 375.

The DRS refund information line provides taxpayers with information about their refunds. The refund information line is available anytime. Preparers should advise taxpayers to confirm acknowledgment of their MeF return with their practitioner or transmitter before calling to check on the status of their refund.

For automated refund information, call:

800‑382‑9463 (Connecticut calls outside the Greater Hartford calling area only); or
860‑297‑5962 (from anywhere).

To obtain refund status information, taxpayers must know:

Their SSN or joint filer’s SSN if listed first on the return; and
The amount of the refund: dollars and cents.

Fraudulent Returns

Any returns suspected to be fraudulent should be reported to the DRS Special Investigations Section at 855‑842‑1441.

Paid Preparers

If you are a paid tax preparer preparing any Connecticut personal income tax returns, you are required to comply with certain requirements. You may also be required to obtain a tax preparer permit from DRS. See Special Notice 2017(8), New Requirements for Income Tax Preparers and Facilitators of Refund Anticipation Loans or Checks, and Special Notice 2019(4), Permit Requirements for Tax Preparers and Facilitators.

IV. Federal/State Modernized e-file (MeF) Program

DRS has participated in the joint Federal/State Program since 1994. More than 90% of all Connecticut income tax returns are received via MeF. Conn. Agencies Regs. § 12‑690‑1 requires return preparers who prepared 50 or more Connecticut income tax returns, to file Connecticut income tax returns electronically using the Federal/State MeF Program.

To participate in MeF preparers must become an Electronic Return Originator (ERO). Visit the DRS website at portal.ct.gov/DRS or the IRS website at www.irs.gov for more details.

How The Federal/State MeF Program Works

DRS allows tax preparers and transmitters accepted in the IRS MeF program to participate in the Connecticut MeF program. Our joint program works best when you file your federal and Connecticut income tax returns together in one transmission. However, in the event the federal return has been accepted and the Connecticut return has not been accepted, you may be able to send a State Only Return through the MeF program for processing. Returns are transmitted directly to the IRS using approved software. The IRS, after acknowledging acceptance of the federal return and receipt of the Connecticut return, makes the state return available for retrieval by DRS. After the Connecticut return has been retrieved, DRS will process the information received.

DRS will acknowledge receipt of all returns retrieved from the IRS to the transmitter. Transmitters may retrieve the Connecticut acknowledgments within one day from the time acknowledgments are received from the IRS.

Electronic filing is a computer and data processing service subject to Connecticut sales tax. Therefore, if you charge a separate fee for electronically filing a return, you must register with DRS and charge the appropriate sales tax.

Who May Participate

Federal/State MeF for Connecticut returns is available to all participants who have been accepted into the federal MeF program and are authorized to transmit returns to the IRS. The application process for the MeF program is outlined below.

Application and Acceptance Process

Application Process

To participate in the joint MeF program, a software provider must register with the IRS to become an authorized e-file provider. In order to become an authorized e-file provider, a provider must create an IRS e‑services account, submit an application and pass a suitability check. Additional information regarding how to become an authorized e-file provider can be found in IRS Publication 3112, IRS e‑file Application and Participation.

No additional application form is necessary for DRS. Once you are approved by the IRS you are automatically eligible to file Connecticut returns electronically. IRS Publication 1345, Handbook for Authorized IRS e‑file Providers of Individual Income Tax Returns, specifies the application process and requirements for federal participation. The IRS definitions of the categories of electronic filers apply for Connecticut electronic filing purposes under the MeF program.

Acceptance Process

DRS recognizes the federal acceptance process. Acceptance into the federal MeF program allows an ERO, transmitter, or preparer automatic acceptance into the Connecticut MeF program. However, DRS will conduct suitability checks on all applicants for the MeF program and will notify any applicant who is not eligible to participate.

Applicants must have:

Timely and accurately filed all applicable State of Connecticut personal and business tax returns;
No current tax delinquency with DRS. However, DRS may conditionally accept applicants with outstanding tax liabilities if they file or pay the taxes in question before filing electronic returns; and
Not been suspended or rejected from the program in a prior year. Suspension or rejection is permanent until corrective action is taken, and reinstatement is approved by the IRS and DRS.

The IRS assigns the Electronic Filing Identification Number (EFIN) and Electronic Transmitter Identification Number (ETIN). DRS uses the same EFIN and ETIN as the IRS in the MeF program.

The EFIN and ETIN are used in the acknowledgment system to identify preparers and transmitters.

Connecticut Testing

Preparers, EROs, and transmitters are not required to participate in the Connecticut Software Testing Program.

Software developers are required to pass Connecticut testing before releasing their software to commercial and individual customers. Preparers, EROs, and transmitters may contact DRS to verify a software company has passed Connecticut testing.

Filing Status Options

The filing status options are:

Married filing separately;
Single;
Head of household;
Married filing jointly; and
Qualifying surviving spouse.

V. Filing Process

What Can Be Transmitted Using the MeF Program

The Connecticut portion of an electronic return consists of data transmitted electronically and supporting paper documents. In total, an electronic return contains the same information as a comparable return filed entirely on paper.

The following forms and schedules may be transmitted using the MeF Program:

Form CT‑1040ES, Estimated Connecticut Income Tax Payment for Individuals;
Form CT‑1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals;
Form CT‑1040, Connecticut Resident Income Tax Return;
Form CT‑1040NR/PY, Connecticut Nonresident and Part-Year Resident Income Tax Return;
Form CT‑1040X, Amended Connecticut Income Tax Return for Individuals;
Returns subject to the Connecticut alternative minimum tax with Form CT‑6251, Connecticut Alternative Minimum Tax Return — Individuals, attached;
Form CT‑6251, Connecticut Alternative Minimum Tax Return — Individuals, attached;
Form CT‑1065/CT‑1120SI, Connecticut Pass-Through Entity Tax Return;
Form CT‑1065/CT-1120SI ES, Estimated Connecticut Pass‑Through Entity Tax Payment Coupon;
Form CT‑1065/CT‑1120SI EXT, Application for Extension of Time to File Connecticut Pass‑Through Entity Tax Return;
Form CT‑1120ES, Estimated Connecticut Corporation Business Tax Payment;
Form CT‑1120 EXT, Application for Extension of Time to File Connecticut Corporation Business Tax Return;
Form CT‑1120, Corporation Business Tax Return;
Form CT‑1120CU, Combined Unitary Corporation Business Tax Return;
Form CT‑1041ES, Estimated Connecticut Income Tax Payment for Trusts and Estates;
Form CT‑1041 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Trusts and Estates; and
Form CT‑1041, Connecticut Income Tax Return for Trusts and Estates

Supporting federal returns and schedules are required for all electronically filed returns.

What Cannot Be Transmitted Using the MeF Program

In addition to the tax returns listed in IRS Publication 1345 as excluded from the MeF program, the following documents and forms are not accepted for Connecticut through MeF:

Balance due returns with IAT electronic payments. See II. Modernized e‑file (MeF) Basics.
Non‑calendar year returns (individual income tax only); and
Returns with Form W‑2, Wage and Tax Statement, with the state employer identification number missing.

Paperless Signature Procedure

If the taxpayer elects to use the IRS self‑select PIN or the IRS practitioner PIN for the MeF program and the IRS accepts it, DRS accepts this PIN as the electronic signature for the Connecticut tax return. EROs are still required to keep all the supporting documents as outlined below.

Documents Retained by ERO

In addition to federal Form 8879, IRS e‑file Signature Authorization, or federal Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, the ERO must also keep the following forms:

State copies of Forms W‑2, W‑2G, 1099, and Form CT‑4852, Substitute for Form W‑2, Wage and Tax Statement, or federal Form 1099‑R, Distributions From Pensions, Annuities, Retirement or Profit‑Sharing Plans, IRAs, Insurance Contracts, etc;
Copies of another state’s return if claiming credit for income tax paid to another state. If credit is claimed for income taxes paid to more than two other qualifying jurisdictions, you must keep additional copies of Schedule 2 from Form CT‑1040, Form CT‑1040NR/PY, or Form CT-1040X;
Individual Use Tax Worksheet if required;
Other informational documents not covered above and supporting material voluntarily included by the taxpayer; and
Supporting documents and schedules requiring signatures, if applicable (as described in IRS Publication 1345).

The ERO must keep all supporting documents for four years from the date of completion or the due date of the return, whichever is later. Do not mail these documents to DRS.

Transmission Process

The MeF program works best when the federal and Connecticut returns are filed together in one transmission to the IRS. If the federal return has already been accepted and the state return has not been accepted, a State Only Return may be retransmitted.

Since all MeF returns are transmitted through the IRS, the transmitter must follow all electronic transmitting procedures, communication requirements, and technical specifications required by the IRS as defined in IRS Publication 1345.

Participants in the MeF program must confirm with their software developer or direct transmitter that the software has the capability of processing and transmitting the Connecticut data along with the federal data.

Reject Codes Received From the IRS Service Center

If a federal return is rejected due to errors, the accompanying state return will also be rejected. IRS Publication 1345, Handbook for Authorized IRS e‑file Providers of Individual Income Tax Returns, offers a list of all reject codes. Federal Form 8453, U.S. Individual Income Tax Transmittal for an IRS e‑file Return, informs taxpayers their return may be rejected due to errors on their state return and, consequently, their federal return may be delayed. If the error is one that can be corrected and the record processed, both return records may be retransmitted to the IRS. If a state return cannot be corrected, the filer has the option of retransmitting the federal return data and filing the state return by mail. If the federal return has already been accepted and the state return has not, a State Only Return may be sent by itself through the MeF program.

Connecticut Acknowledgment

The Connecticut acknowledgment informs transmitters that the Connecticut return data was retrieved and is being processed by DRS. Connecticut acknowledgments will be transmitted through the IRS acknowledgment system. Both the federal and Connecticut returns must be acknowledged. Do not assume an acknowledgment from the IRS means Connecticut return data was received by DRS.

DRS acknowledges receipt of the Connecticut data packet from the IRS. Acknowledgments of returns are posted hourly upon retrieval from the IRS.

The Connecticut acknowledgment is generally available to a transmitter within two hours of the time the federal acknowledgment is received from the IRS.

Transmitters who transmit for EROs and preparers must notify the EROs and preparers at the time of receipt of the Connecticut acknowledgment. Transmitters are encouraged to regularly inquire about the status of returns transmitted.

Checking the Connecticut Acknowledgment

Once DRS acknowledges an electronic return, transmitters must notify their EROs of acceptance within five business days after receipt of the acknowledgment from DRS.

A Connecticut acknowledgment indicates the return has been received and will be processed. A Connecticut indicator on the federal acknowledgment only indicates a State of Connecticut return was attached to the federal return. The indicator is not a Connecticut acknowledgment for the Connecticut return.

How to Handle a Rejected Return

EROs may resend a rejected Connecticut return to DRS. EROs should follow software instructions to send only the Connecticut tax return through the MeF program. All current exclusions apply. See What Cannot Be Transmitted Using the MeF Program.

If the electronically filed Connecticut return cannot be retransmitted, the ERO must submit a paper tax return to:

Department of Revenue Services
State of Connecticut
PO Box 2964
Hartford CT 06104-2964

The taxpayer is not required to sign the paper copy of Form CT‑1040, Form CT‑1040NR/PY, or CT‑1040X if all appropriate signatures are included on the federal signature document. DRS will process properly submitted paper returns on a priority basis. The ERO is responsible for notifying the taxpayer that a paper return was filed with DRS. Repeated rejection of transmissions could cause the IRS to rescind the electronic filing privileges of an ERO.

Rejected returns may be corrected and resubmitted within five business days after the due date.

VI. Error Resolution

Errors may be identified on Connecticut returns when they enter the tax return processing cycle at DRS. These errors will be handled through the DRS error resolution process. Some errors that might be identified are duplicate returns, duplicate Social Security Numbers, computation errors, or debt offsets on refunds. Should errors occur on the Connecticut return, DRS will communicate directly with the preparer in most cases. Transmitters are not given information about the tax return other than acknowledgment of receipt by DRS through the acknowledgment system.

Handling Problems

DRS operates a Help Desk for electronic transmitters and preparers who experience problems. For help with problems related to electronically filed Connecticut returns, call 860‑297‑4973 and ask for the MeF Help Desk.

The MeF Help Desk number is not for taxpayers. EROs should not give taxpayers the telephone number for the MeF Help Desk. This telephone line is reserved for businesses accepted into the electronic filing program. For general tax inquiries or to check the status of a refund, taxpayers may call 800‑382‑9463

(Connecticut calls outside the Greater Hartford area) or 860‑297‑5962 (from anywhere). Taxpayers may also visit the DRS website at portal.ct.gov/DRS.

VII. Refund Returns

Taxpayers may choose to have all or part of their overpayment:

Applied to their estimated tax for the next tax year;
Donated to funds designated on the return;
Deposited in a specific Connecticut Higher Education Trust (CHET) 529 College Savings Plan; or
Refunded.

Refund Options

There are two refund options available: direct deposit or paper check.

DRS recommends that taxpayers use direct deposit. The fastest way for taxpayers to get a refund is to file their return electronically and elect direct deposit. Generally, if a taxpayer does not elect direct deposit, DRS will issue their refund by paper check.

Direct deposit is not an option for first-time filers. DRS reserves the right to send a paper check on any requested refund.

DRS is not responsible when a financial institution refuses a direct deposit. If a refund cannot be directly deposited into an account, DRS generally issues a paper check. If the taxpayer does not choose the direct deposit option, the paper check is mailed to the taxpayer.

Fraudulent Returns

Any returns suspected to be fraudulent should be reported to DRS Special Investigations Section at 855‑842‑1441

Foreign Bank Accounts

Refund Anticipation Loans

If an ERO offers refund anticipation loans, they should be aware that many Connecticut refunds are offset to satisfy obligations owed to the State of Connecticut or another qualifying entity such as the IRS.

Additionally, EROs offering refund anticipation loans may be required to obtain a facilitator permit. Review Special Notice 2017(8), New Requirements for Income Tax Preparers and Facilitators of Refund Anticipation Loans or Checks, and Special Notice 2019(4), Permit Requirements for Tax Preparers and Facilitators, for the facilitator permit requirements.

Refund Delays

If a taxpayer owes money to DRS or another agency, the amount owed may be deducted from the refund. This debt delays the processing of the refund because all claims against the refund must be resolved before a refund check can be processed. This policy also applies to a paper return.

A delay in receiving a federal refund will not impact the time to receive a Connecticut refund.

VIII. Balance Due Returns

DRS accepts balance due or zero liability returns. Preparers must inform their clients of the procedures for payment of Connecticut balance due returns as outlined below. Preparers must also inform their clients that full payment must be made on or before the due date, to avoid penalty and interest. If a preparer is filing a return for which an extension of time to file has been granted by DRS, the preparer is under an obligation to inform his or her clients that the return will be electronically filed and that any additional Connecticut income tax due must be remitted to DRS using one of the balance due payment options at the time the return is filed.

To comply with federal banking rules, taxpayers who elect to pay electronically will be asked if the funds are originating from an account outside of the United States. If the funds for payment will come from a banking institution outside of the United States, the payment must be made by paper check. Returns with electronic payments originating outside of the United States will be rejected.

If the balance due is paid by check, to avoid a penalty for late payment, the payment must be postmarked on whichever is earlier, the date of acceptance of the electronic return or the extended due date.

Making Payments for Balance Due Returns

Taxpayers who owe additional Connecticut income tax may pay the balance due either at the time of electronic filing or at a later date. Payment is due on or before the original due date of the return, to avoid penalty and interest. Taxpayers have the following balance due payment options.

Payment Options

Direct Payment

Connecticut supports direct payment as a payment option for balance due returns. If a taxpayer elects direct payment, the preparer must provide information used to debit the taxpayer’s financial institution for the total amount due on the date selected. This information includes the routing transit number, bank account number, type of account, and requested payment date. If the funds for payment will come from a banking institution outside of the United States, the payment must be made by paper check. Returns with electronic payments originating outside of the U.S. will be rejected.

A withdrawal payment record, Form CT‑1040 EFW, Connecticut Electronic Withdrawal Payment Record, will be generated by the MeF software. This form is provided to taxpayers for their records when electronic payment is requested for the tax year indicated. Form CT‑1040 EFW should not be mailed to DRS.

EROs should caution taxpayers to determine before they file if the funds for payment will come from a banking institution outside of the United States and if their financial institution supports direct debit requests from the designated account. Payments cannot be authorized for this purpose from some credit union share accounts.

Pay Electronically

Taxpayers can also use myconneCT to make a payment for current year taxes, estimated payments, or payments on past due income taxes. If a taxpayer elects to use this option, a preparer must provide the same information to debit the financial institution as listed in the direct payment option. Payment can be scheduled any time prior to the due date. Penalty and interest are assessed for late payments.

To make a payment, log into myconneCT, and select Click here to File, Pay, or Register Now on myconneCT!. Using this option authorizes DRS to electronically withdraw from the taxpayer’s bank account (checking or savings) a payment on a date the taxpayer selects up to the due date. As a reminder, even if an electronic payment is made, the return must still be filed by the due date. Tax not paid on or before the due date will be subject to penalty and interest.

Pay by Credit Card or Debit Card

The taxpayer may elect to pay their tax liability using a credit card (American Express®, Discover®, Master Card®, or Visa®) or comparable debit card. A convenience fee will be charged by the service provider. You will be informed of the amount of the fee and may elect to cancel the transaction. At the end of the transaction, you will be given a confirmation number for your records.

To pay by credit card or comparable debit card visit myconneCT and select Click here to File, Pay, or Register Now on myconneCT!

The payment will be effective on the date the taxpayer makes the charge.

Pay by Mail

The requested payment date is the date a taxpayer wants the payment withdrawn from their account. For a timely‑filed return, this date can be any time between the date the return is filed and the original due date of the return. See II. Modernized e‑file (MeF) Basics.

A payment made on the due date is timely even though it may take DRS up to five banking days to complete the debit provided the return is filed on or before the original due date. Penalty and interest are assessed for late payments.

The direct payment amount must equal the total balance due.

Preparers must provide Form CT‑1040V, Connecticut Electronic Filing Payment Voucher, to taxpayers filing balance due returns using the MeF program.

Form CT‑1040V has a scan line which will facilitate payment processing.

Enter on Form CT‑1040V, the total amount enclosed.

For proper credit, Form CT‑1040V must be enclosed with the taxpayer’s check. DRS does not accept cash. Taxpayers should be advised to:

Make the check payable to Commissioner of Revenue Services;
Write the associated tax year “(20___ Form CT‑1040V)” on the front of the check to ensure payment is applied to their account; and
Sign the check.

DRS may submit their checks to the bank electronically.

Advise taxpayers that Form CT-1040V should not be used to make an estimated tax payment. Also, advise taxpayers not to mail paper copies of their Form CT-1040 or Form CT-1040NR/PY with their payment. This will cause DRS to record a duplicate return and may result in the taxpayer being billed.

If the due date falls on a Saturday, Sunday, or legal holiday, the payment will be considered timely if paid by the next business day.

IX. Responsibilities of EROs and Transmitters

EROs and transmitters must maintain a high degree of integrity, compliance, and accuracy to continue participation in the MeF program. They must also abide by the following requirements.

Compliance

All EROs and transmitters (or MeF program participants) must comply with the requirements and specifications published in IRS Publication 1345; and the Connecticut MeF record layout specifications for individual income tax returns. Failure to comply with all requirements and specifications for the electronic portion and the non‑electronic portion of the return will result in being suspended from the program.

The following are reasons for suspension from the program:

Use of unapproved software;
Rejection of transmitted returns;
Disclosure of facts or conduct of a disreputable nature that reflect adversely on the program; or
Purposeful submission of fraudulent returns.

DRS makes every attempt to assist participants in resolving problems. However, repeat offenders will be suspended from the program.

Timeliness of Filing

Transmitters must ensure electronic returns are filed in a timely manner. The receipt date of the electronic transmission by the IRS is the filing date for a Connecticut return if the federal return is acknowledged as accepted by the IRS.

Further, transmitters should confirm acknowledgment of the Connecticut return by DRS before considering the Connecticut return received.

Deadline for Filing

DRS will accept electronically filed Connecticut returns submitted for transmission to the IRS Service Center on or before the IRS’ annual shutdown date. Any Connecticut returns submitted after the IRS’ annual shutdown date, must be filed as paper returns or in myconneCT.

Form CT‑1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals, only extends the time to file a return; it does not extend the time to pay. Penalty and interest will be assessed on any tax not paid by the original due date.

Responsibility to Clients

Preparers are entrusted with the task of filing their client’s tax return and assume the responsibility of ensuring the return arrives at DRS. In the event the electronic return fails to arrive at its destination, preparers must file a paper return for their clients.

EROs must provide taxpayers with signed copies of Form CT‑1040, Form CT‑1040NR/PY, or CT‑1040X and all supporting documents. The preparer should advise the taxpayer to:

Keep copies of all materials;
Use myconneCT to file amended returns, or file the paper Form CT‑1040X, Amended Connecticut Income Tax Return for Individuals, if it is necessary to amend the return (Form CT-1040X can be filed electronically. Check with your software provider for availability.); and
Use the IRS self‑select PIN or IRS Practitioner PIN programs. If the IRS approves the PIN, DRS accepts the PIN as the electronic signature for the Connecticut tax return. EROs must keep all documents as outlined in Documents Retained by ERO.

If a return shows a balance due, the ERO must inform the taxpayer of their payment options and provide them with a computer-generated Form CT‑1040V. See Making Payments for Balance Due Returns. Upon the request of the taxpayer, the ERO must provide the taxpayer with the Declaration Control Number (DCN) and the date the electronic portion of the tax return was acknowledged as accepted by the IRS and DRS.

If you are a paid tax preparer preparing any Connecticut personal income tax returns, you are required to sign the returns and include your Preparer Tax Identification Number (PTIN) issued by the Internal Revenue Service. You are no longer allowed to use your Social Security Number. You must use your PTIN. If your PTIN is not used, a civil penalty of $500 may be imposed. See Special Notice 2017(8), New Requirements for Income Tax Preparers and Facilitators of Refund Anticipation Loans or Checks.

Changes to the Return

If the ERO or taxpayer wishes to make any changes after the return has been accepted and acknowledged, the taxpayer must file Form CT‑1040X to amend the return. Amended returns can be filed through MeF, check with your software provider for availability. Amended returns may also be filed using myconneCT or by using the paper document filing process.

Advertising Guidelines

Advertisements including but not limited to newspaper, radio, or television should not imply any special relationship with DRS. The use of improper advertising is grounds for suspension from the program. Acceptance into the MeF program by DRS does not imply endorsement by DRS towards the quality of the services provided by the electronic filer.

X. Reminders

Most Connecticut residents, nonresidents, and part‑year residents can file through the MeF program.
The address on the Connecticut MeF return must be the correct mailing address for the taxpayer.
Any PE Tax Credit reported to the member on Schedule CT K‑1, Member’s Share of Certain Connecticut Items, Part 3, Line 1, must be included on the member’s Connecticut tax return as well as Schedule CT‑PE, Pass‑Through Entity Tax Credit.
Any PE Tax Credit reported to the beneficiary on Schedule CT‑1041 K‑1, Beneficiary’s Share of Certain Connecticut Items, Part 4, Line 1, must be included on the beneficiary’s Connecticut tax return as well as on Schedule CT‑PE, Pass‑Through Entity Tax Credit.
A beneficiary of a trust or estate cannot claim withholding or estimated payments made by the trust or estate.
Taxpayers will receive their refund quicker by electing direct deposit.
Direct deposit is not available to first time filers.
If a taxpayer has a balance due, encourage the use of the MeF direct payment method at the time of filing or visit myconneCT to make an electronic payment. If the taxpayer does not elect to use direct payment, Form CT-1040V, Connecticut Electronic Filing Payment Voucher, should be provided. Taxpayers should be informed that payments are due on or before the original due date of the return. See Making Payments for Balance Due Returns.
Do not attach copies of the Connecticut MeF return to the Form CT-1040V. The voucher should be remitted to DRS with only the check attached.
Encourage clients to use the IRS self‑select PIN program. If the IRS approves the PIN, DRS accepts the PIN as the electronic signature for the Connecticut tax return. EROs must keep all supporting documents as outlined in Documents Retained by ERO.
If the ERO cannot produce the original documents with all attachments when requested, credit for the tax withheld may be disallowed and the ERO may be suspended from the program.
If there is a problem with the Connecticut return transmittal, the software should allow the return to be corrected and retransmitted.

XI. MeF Checklist

Confirm that Connecticut forms are transmittable.
Verify the taxpayer wants to use the IRS self‑select PIN program.
Use only whole dollar amounts.
Have the taxpayer(s) sign all documents requiring original signatures.
Electronically transmit the Connecticut and federal information at the same time.
Give the taxpayers copies of all forms that apply to them.
Confirm the IRS acknowledgment.
Confirm the Connecticut acknowledgment.
Keep any supporting documents as part of permanent records for four years from the date of completion or the due date of the return, whichever is later.
Do not mail anything to DRS except for payments made with Form CT-1040V.

Connecticut State Department of Revenue Services