Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-732(a)-2 - Claim for refund by nonobligated spouse

Current through July 10, 2024
(a) Except as
				otherwise provided in §
									12-732(b)-1
				of this Part or in section
				12-732 of the
				Connecticut General Statutes, if a joint Connecticut income tax return has been
				filed by an obligated spouse and a nonobligated spouse, and the tax imposed by
				the Income Tax Act has been overpaid, the nonobligated spouse may file a
				written claim for refund of the nonobligated spouse's share of the joint
				Connecticut income tax overpayment with the Commissioner within three years
				from the due date for which such overpayment was made, stating the specific
				grounds upon which such claim is founded. The nonobligated spouse's share of
				the joint Connecticut income tax overpayment shall be determined by subtracting
				the nonobligated spouse's share of the joint Connecticut income tax liability
				from the nonobligated spouse's contribution to the joint Connecticut income tax
				liability, provided, the nonobligated spouse's share of the joint Connecticut
				income tax overpayment may not exceed the joint overpayment.
(b) A nonobligated spouse may claim his or
				her share of the joint Connecticut income tax overpayment by attaching, as the
				cover page, a Form CT-8379 (Nonobligated Spouse Claim) to his or her tax return
				or amended tax return, as the case may be.
(c) For purposes of this section-
(1) "Nonobligated spouse" is the person who
				is married to, and has filed a joint Connecticut income tax return with, an
				obligated spouse.
(2) "Obligated
				spouse" means the person who is married to, and has filed a joint Connecticut
				income tax return with, a nonobligated spouse and (A) who owes a debt or
				obligation for which the Commissioner of Administrative Services is seeking
				reimbursement (and against which debt or obligation the obligated spouse's
				share of a joint Connecticut income tax overpayment may be credited by the
				Commissioner of Revenue Services in accordance with §
										12-742-1
				) or (B) against whom an order of the superior court or a family support
				magistrate for support of a minor child or children has been issued and who
				owes past-due support of, in a case under the temporary assistance for needy
				families (T.A.N.F.) program pursuant to Title IV-A of the Social Security Act (
				42 USC
				601 et seq., $150 or more and, in a
				non-T.A.N.F. IV-D support case (as defined in Section
				46b-231(b)
				of the Connecticut General Statutes), $500 or more.
(3) "Nonobligated spouse's share of a joint
				Connecticut income tax liability" shall be determined by multiplying the joint
				Connecticut income tax liability by a fraction, the numerator of which is the
				nonobligated spouse's separate Connecticut income tax liability (as if a joint
				Connecticut income tax return had not been filed) and the denominator of which
				is the sum of each spouse's separate Connecticut income tax liability (as if a
				joint Connecticut income tax return had not been filed).
(4) "Nonobligated spouse's contribution to
				the joint Connecticut income tax liability" shall be determined by adding to
				such spouse's share of joint estimated Connecticut income tax payments, if any,
				and such spouse's share of joint tentative Connecticut income tax payments, if
				any, accompanying a Form CT-1040 EXT or Form CT-1127, the sum of (A)
				Connecticut income tax withheld from the nonobligated spouse's income and (B)
				separate estimated Connecticut income tax payments, if any, made by the
				nonobligated spouse.
(5)
				"Nonobligated spouse's share of joint estimated Connecticut income tax
				payments" shall be determined by multiplying the joint estimated Connecticut
				income tax payments by a fraction, the numerator of which is the nonobligated
				spouse's separate Connecticut income tax liability (as if a joint Connecticut
				income tax return had not been filed) and the denominator of which is the sum
				of each spouse's separate Connecticut income tax liability (as if a joint
				Connecticut income tax return had not been filed).
(6) "Nonobligated spouse's share of joint
				tentative Connecticut income tax payments" shall be determined by multiplying
				the joint tentative Connecticut income tax payments by a fraction, the
				numerator of which is the nonobligated spouse's separate Connecticut income tax
				liability (as if a joint Connecticut income tax return had not been filed) and
				the denominator of which is the sum of each spouse's separate Connecticut
				income tax liability (as if a joint Connecticut income tax return had not been
				filed).
(7) "Tax return" means the
				Form CT-1040 or Form CT-1040NR/PY, as the case may be.
(8) "Amended tax return" means the Form
				CT-1040X.