This information is not current and is being provided for reference purposes only
IP 96(8)
FEDERAL/STATE ELECTRONIC FILING ELECTRONIC TAX FILING
This publication has been superseded by IP 96(8.1)
WELCOME TO THE WORLD OF ELECTRONIC FILING
In coordination with the Internal Revenue Service (IRS), the Connecticut Department of Revenue Services (DRS) is offering Connecticut resident individuals the ability to file their income tax returns electronically as part of the Federal/State Electronic Filing (ELF) Program.
WHAT IS FEDERAL/STATE ELF?
Federal/State ELF is a one-stop filing program between the IRS and DRS. The project allows the filing of both federal and Connecticut income tax returns electronically through the IRS.
As tax preparers, you will be able to offer this "one stop" filing service to your clients. In addition, you are assured that your returns have been received through the use of acknowledgment records from both the IRS and DRS.
DRS will only accept refund and zero balance due returns. Refer to IP 94(8.2), 1997 Connecticut Handbook - Federal/State Electronic Filing (Form CT-1345), for a listing of Connecticut exclusions from electronic filing. Refunds will be issued within 10 days from the date that DRS receives Form CT-8453, Income Tax Declaration for Electronic Filing by Individuals (signature documents).
CAN A CONNECTICUT RETURN BE ELECTRONICALLY FILED BY ITSELF?
No. The Connecticut income tax return must be transmitted with the federal return. If the federal return has been accepted and the Connecticut return is rejected, the Connecticut return cannot be retransmitted electronically through the IRS.
HOW DOES FEDERAL/STATE ELECTRONIC FILING WORK?
Tax preparers and transmitters accepted into the IRS electronic filing program are permitted to file both the federal and Connecticut return in one transmission to the IRS Center located in Andover, MA. The IRS, after acknowledging acceptance of the federal return to the transmitter, then creates a file containing state information that becomes available for electronic retrieval by DRS. DRS will acknowledge the receipt of the Connecticut return through EDS - TAX CONNECT Bulletin Board.
WHAT ARE THE BENEFITS OF FEDERAL/STATE ELECTRONIC FILING?
Everyone benefits! Taxpayers will receive both their Federal and Connecticut income tax refunds faster. Electronic filers are assured of accurate transmission and acknowledgment of receipt of returns from the IRS within 48 hours, and from DRS within 72 hours. DRS benefits from increased accuracy of documents and increased efficiency in forms processing. The IRS promotes wider acceptance of electronic filing through the cooperative Federal/State program.
DIRECT DEPOSIT
DRS will be providing taxpayers with the option of having their refunds deposited directly into their checking or savings account. DRS does not support Refund Anticipation Loans (RAL) due to existing offset agreements.
BALANCE DUE RETURNS
At this time DRS does not allow balance due returns to be filed electronically.
HOW DO I PARTICIPATE IN FEDERAL/STATE ELECTRONIC FILING?
Federal/State electronic filing for Connecticut returns is open to participants who have been accepted in the federal electronic filing program. All participants must use software approved for state electronic filing. Electronic filing transmitters wishing to participate must complete Form CT-8633, Application to Participate in the Individual Income Tax Electronic Filing Program. The completed application must be submitted to DRS by December 15, 1996. Applications can be faxed to 860-297-5978 or mailed to:
CONNECTICUT DEPARTMENT OF REVENUE SERVICES
ELECTRONIC FILING OFFICE
PO BOX 2964
HARTFORD, CT 06104-2964
In addition, the transmitter must subscribe or have access to EDS-TAXCONNECT (the Electronic Data Systems Electronic Filing Acknowledgment Service). Before subscribing contact your software company to see if access to EDS-TAXCONNECT is part of their service.
WHY IS THE IRS OFFERING FEDERAL/STATE ELF?
The concept is a winning one for all involved. The taxpayer gets a faster refund, the tax preparer has a new service to offer clients, and the software developers benefit from the additional market. The program will increase participation in electronic filing, reduce processing costs (for both the IRS and DRS) and lessen the burden on the taxpayers.
HOW CAN I LEARN ABOUT FILING CONNECTICUT RETURNS?
The IP 94(8.2), 1997 Connecticut Handbook - Federal/State Electronic Filing (Form CT-1345), is available from DRS. This handbook provides a background on the Federal/State ELF Program, details on the application process and instructions on filing paper documents associated with electronic filing. Additionally, the handbook includes problem resolution contacts and preparer responsibilities.
CONNECTICUT ELECTRONIC FILING CALENDAR
Federal/State Software Testing = November 2, 1996
Application Deadline for DRS = December 15, 1996
Federal/State ELF Operational = January 10, 1997
Last Date to Timely File Electronic Returns = April 15, 1997
Last Date to Transmit Connecticut Returns = April 15, 1997
DO I NEED ANY SPECIAL EQUIPMENT TO PARTICIPATE?
Electronic filing requires a PC with a modem which will give you access to the IRS computer system. Federal requirements are listed in the IRS Publication 1345, and Connecticut requirements are listed in IP 94(8.2), 1997 Connecticut Handbook - Federal/State Electronic Filing (Form CT-1345).
IS MY SOFTWARE COMPANY PROVIDING ELECTRONIC FILING?
Contact your software representative and ask if they will be supporting Federal/State Electronic Filing for Connecticut. Most major software companies participate in the program.
FOR ADDITIONAL INFORMATION:
CONNECTICUT DEPARTMENT OF REVENUE SERVICES
ELECTRONIC FILING OFFICE
PO BOX 2964
HARTFORD, CT 06104-2964
IP 96(8)
All taxes
Issued: 8/22/96