Form 1040 Resident Individual Income Tax Returns

File Form 1040 if any of the following apply:

The taxpayer:

1. Is a full year Connecticut resident

2. Has Connecticut income tax withheld form wages

3. Is a minor that has gross income in excess of the personal exemption plus the standard deduction       based on the filing status

4. Is a resident of Connecticut employed out of state

5. Is a resident of Connecticut employed in a foreign country on a temporary or transitory basis

6. Is a survivor or representative of a deceased taxpayer

Residency:

1. Resident:

   An individual who:

   - Who thinks of Connecticut as his/her permanent home

   - Whose center of financial, social, and family life is Connecticut

   - Who intends to come back to Connecticut when away

2. Part-Year Resident:

   An individual who:

   - Moved into Connecticut during the year to maintain residence from another state or country

   - Moved out of Connecticut during the year to maintain residence in another state or country

3. Non-Resident:

   An individual:

   - Whose permanent home is outside of Connecticut all year

Underpayment of Estimated Tax Penalty:

A penalty is applicable if any of the following apply:

The taxpayer:

1. Fails to file the required estimated tax return and pay the tax within the time allowed

2. Underestimated the required amount

Penalty:

The penalty rate is 1% per month. Penalty is charge for the underpayment of tax from the due date to the date of payment.

Late Filing Penalty:

For returns not filed by the due date, Connecticut may impose a late filing penalty of 10% of the tax due or $50 which ever is greater.

Late Payment Penalty:

For taxes not paid by the due date, the taxpayer is subject to a late payment penalty of 10% of the tax due.

Late Payment Interest:

Interest is charged on any taxes not paid by the return due date even if a Connecticut extension of time is granted. Interest will be charged at 1% per month on unpaid balance.

Form 1040NR Nonresident Individual Income Tax Return

File Form 40NR if:

1. The taxpayer is not a resident of Connecticut, and

2. The taxpayer received taxable income from Connecticut sources, and

3. The taxpayer's gross income from Connecticut sources exceeds the

   allowable prorated personal exemption amount

Residency:

1. A resident is an individual who

   - lives in Connecticut

   - has their permanent home in Connecticut

   - intends to return to Connecticut when absent

2. A part-year resident is an individual who

   - moved into Connecticut during the year from another state or

     country to maintain residence in Connecticut, or

   - moved out of Connecticut during the year to maintain residence

     in another state or country

3. A nonresident is an individual who

   - has their permanent home outside of Connecticut the entire year

Underpayment of Estimated Tax Penalty:

A penalty is applicable if any of the following apply:

The taxpayer:

1. Fails to file the required estimated tax return and pay the tax within the time allowed

2. Underestimated the required amount

Penalty:

The penalty rate is 1% per month. Penalty is charge for the underpayment of tax from the due date to the date of payment.

Late Filing Penalty:

For returns not filed by the due date, Connecticut may impose a late filing penalty of 10% of the tax due or $50 which ever is greater .

Late Payment Penalty:

For taxes not paid by the due date, the taxpayer is subject to a late payment penalty of 10% of the tax due.

Late Payment Interest:

Interest is charged on any taxes not paid by the return due date even if a Connecticut extension of time is granted. Interest will be charged at 1% per month on unpaid balance.

Form 1040X Amended Individual Income Tax Resident Return

File Form 40X to correct any errors made on the originally filed Connecticut individual income tax return. In general, if the taxpayer amended the Federal individual income tax return, the Connecticut individual income tax return must also be amended.

NOTE:

An amended return can be filed within 3 years of the original

due date of the return, including extensions.

Schedule CT-1040AW Part-Year Resident Income Allocation

Part-year residents must complete schedule CT-1040AW before completing Schedule CT-SI. Schedule CT-1040AW reports Federal income, Connecticut income during the resident period and Connecticut income during the nonresident period.  Schedule CT-1040AW also report information concerning the dates moved into and out of Connecticut.

Schedule CT-SI Nonresident or Part Year Resident Schedule of Income From Connecticut Sources

Taxpayers who were nonresidents or Part-year residents of Connecticut during the tax year mmust complete Schedule CT-SI. Schedule CT-SI reports the income earned in Connecticut during the part-year or nonresident period. Use Schedule CT-SI to also apportion income based on the number or working days inside and outside of Connecticut.

Form CT-6251 Connecticut Alternative Minimum Tax Return

Taxpayers who are subject to and required to pay federal alternative minimum tax are subject to the Connecticut alternative minimum tax. Taxpayers who were Connecticut residents part-year residents and had a federal alternative minimum tax liability are required to file CT-6251.  Taxpayers  who were Connecticut nonresidents with a federal alternative minimum tax liability and had Connecticut income are required to file CT-6251.

Form CT 1040ES Estimated Tax Payments

File Form CT-1040ES to pay Connecticut income tax liability not prepaid through withholding.

File Form CT-1040ES if all of the following apply:

The taxpayer:

1. Does not have at least 90% of his/her annual Connecticut income tax liability prepaid through withholding

2. Has an annual tax liability that exceeds $1,000.

Form CT 2210 Penalty on Underestimate of Individual Income Tax

File Form 1040 ES to pay Connecticut income tax liability not prepaid through withholding.

File Form 2210 if tax minus withholding is $1,000 or more.

Penalty:

Underestimating the required amount of tax or failure to file estimated tax returns and pay the tax within the time allowed will result in an assessment of interest. The interest rate is 1% per month of the underpayment of tax from the due date to the date of payment.

Form CT-1040 EXT Application for Automatic Extension of Time

File Form CT-1040 EXT to request a six month extension of time to file the Connecticut individual income tax return.

If the taxpayer expects to owe additional tax, all of the state taxes due must be paid with Form CT-1040 EXT by the return due date.

Late Payment Interest:

If any state taxes due are paid after the return due date, the taxpayer will be charged an additional amount for late payment interest. The interest will be charged from the due date of the

return until date of payment. The interest rate is 1% per month or fraction thereof.

Late Filing Penalty:

If the Connecticut individual income tax return is not filed by the extended due date of the return, the taxpayer will be charged an additional amount for late filing penalty. The penalty rate

is 10% of the tax due or $50, which ever is greater.

NOTE:  Form CT-1040EXT only extends the time to file the Connecticut

       individual income tax return, it does not extend the

       time to pay any Connecticut income taxes due.

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