Connecticut Income Tax Audit Programs
The mission of the Connecticut Department of Revenue Services (DRS) is to administer the tax laws of the state of Connecticut and collect the tax revenues in the most cost effective manner. An important part of meeting our mission is to ensure that individuals who are required to file a Connecticut income tax return, for any given tax year, have done so.
We have developed this webpage which includes the most frequently asked questions to better assist you. If you have any questions after reviewing this information, you may contact the Department of Revenue Services by telephone at 860-541-4542 Monday through Friday between the hours of 8:30 a.m. and 4:30 p.m.
Non Filer Program
Through the sophisticated use of technology and data mining along with information provided by the Internal Revenue Service, the Department is able to identify nonfilers and reasonably estimate their income tax liability to Connecticut. This has been made possible by the use of the Department’s new data warehouse. The data warehouse and its ability to sift through tremendous amounts of data sources has given the DRS the tools to identify these nonfilers.
In our effort to contact taxpayers who are liable for the Connecticut income tax and did not file a return, inquiries are sometimes made to individuals who were not required to file a return. If you received a Failure to File Notice and you disagree with our findings, simply check off the appropriate box on the back of the notice and enclose the required documentation.
Frequently Asked Questions about the Non Filer Program
Discrepancy Programs
Information provided by the Internal Revenue Service in conjunction with the use of technology by DRS, enables the Department to make comparisons between federal and state returns to ensure compliance with Connecticut General Statutes. We are able to identify discrepancies, whether resulting from an IRS adjustment, IRS audit, or by some other means and take the necessary steps to correct filing errors.
If you received a notice from the Income Tax Audit Unit and disagree with our findings, follow the steps outlined on the first page of the notice. If you have any additional questions, contact the examiner on the notice.