AN 2001(8)

Extension for Victims of Disasters at World Trade Center and Pentagon

This publication has been superseded by AN 2001 (8.1)

Purpose:   This Announcement explains the automatic one-month extension of time that the Connecticut Department of Revenue Services (DRS) is granting to taxpayers who are unable to meet certain Connecticut filing and payment deadlines as a result of the September 11, 2001 attacks on the World Trade Center and Pentagon and the Pennsylvania crash, including the passengers and crew of hijacked American Airlines Flights 11 and 77 and United Airlines Flights 93 and 175.

Effective Date: Upon issuance.

Statutory Authority: Conn. Gen. Stat. §12-2(a)(5)

No Interest, Penalty, or Addition to Tax To Be Imposed on Affected Taxpayers:  Because the Commissioner of Revenue Services has determined that, by reason of the September 11, 2001 disasters, imposition of interest, penalty, or addition to tax would be against equity and good conscience, DRS is granting an automatic one-month extension of time to affected taxpayers.  Affected taxpayers are taxpayers who are unable to meet certain Connecticut filing and payment deadlines as a result of the September 11, 2001 attacks on the World Trade Center and the Pentagon and the Pennsylvania crash, including the passengers and crew of hijacked American Airlines Flights 11 and 77 and United Airlines Flights 93 and 175.  Affected taxpayers includes taxpayers whose family members or tax prepares were affected by the September 11, 2001 attacks.

Marking of Returns:  Returns, extensions, and estimated tax payments filed late by affected taxpayers should be marked “World Trade Center or Pentagon” on the top center of the first page (affected taxpayers who usually Fast-File their returns must use a paper return). 

Businesses whose addresses are not within the World Trade Center must include an explanation of how the disaster adversely affected their ability to meet their filing and payment obligations.

Corporation Business Tax or Unrelated Business Income Tax:   Affected taxpayers whose estimated tax payment is due on September 17, 2001, may make such payment on October 15, 2001.  Affected taxpayers whose original or extended due date for filing a return falls on October 1, 2001, may file and pay any tax due on November 1, 2001.  Affected taxpayers following the instructions under Marking of Returns will not be subject to interest, late payment penalty, or addition to tax.  Affected taxpayers who cannot meet the November 1, 2001 extended filing due date may apply for an additional extension of time by filing the appropriate extension form on or before November 1, 2001, together with payment of the appropriate amount of tax estimated to be due.

Sales and Use Taxes:  Affected taxpayers whose due date for filing a tax return falls on October 1, 2001, may file and pay any tax due on October 31, 2001.  Affected  taxpayers following the instructions under Marking of Returns will not be subject to interest or late payment penalty.

Motor Vehicles Fuel Taxes: Affected taxpayers whose due date for filing a type 50, 51, 52, or 57 tax return falls on September 25, 2001, may file and pay any tax due on October 25, 2001.  Affected taxpayers following the instructions under Marking of Returns will not be subject to interest or late payment penalty.

Withholding Taxes: Employers whose Connecticut withholding taxes are due between September 11, 2001 and October 31, 2001, may pay such taxes within one month.  Affected taxpayers following the instructions under Marking of Returns will not be subject to interest or late payment penalty.  Any payment required to be made with Form CT-941, Connecticut Quarterly Reconciliation of Withholding for the quarter ending September 30, 2001, may be paid on or before November 30, 2001.

Income Tax:  Affected taxpayers whose estimated tax payment is due on September 17, 2001, may make such payment on October 15, 2001.  Affected taxpayers whose original or extended due date for filing a return falls on October 15, 2001, may file and pay any tax due on November 15, 2001.  Affected taxpayers following the instructions under Marking of Returns will not be subject to interest, late payment penalty, or addition to tax.  Affected taxpayers who cannot meet the extended filing due date may apply for an additional extension of time by filing the appropriate extension form on or before November 15, 2001, together with payment of the appropriate amount of tax estimated to be due.

Taxpayers making payments by credit card should send a brief explanation of the nature of the request for the extension to:

Electronic Funds Transfers:   EFT filers who are affected taxpayers and who avail themselves of this provision should send a brief explanation to:

All Other Taxes:  Abatements of interest, late payment penalties, or addition to tax for affected taxpayers on late filing or payments that are not expressly mentioned in this Announcement will be handled on a case-by-case basis.

Further Extension May Be Granted:  As of the date of issuance of this Announcement, the Internal Revenue Service (IRS) has not announced the duration of time affected taxpayers will have to meet their federal tax filing and payment deadlines without being subject to interest, penalty, or addition to tax.  DRS will be awaiting that announcement by the I.R.S. and, once that announcement is made, DRS will decide whether to grant affected taxpayers a further automatic extension of time to meet their Connecticut tax filing and payment deadlines.

Effect on Other Documents:  None affected.

Effect of This Document: Announcements alert taxpayers to new developments including new administrative positions, policies, or practices.

AN 2001(8)
All Taxes
Extension for Victims of Disasters
Issued:  09/13/2001