Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XI - Returns › Section 12-725-1 - Signing of Connecticut income tax returns, declarations, statements or other documents

Current through July 10, 2024
(a)
General
. Except as provided in subsection (b) of this section, any
				Connecticut return shall be signed by the individual making or filing it. The
				individual shall sign the return in the manner prescribed in forms,
				instructions, or other appropriate guidance of the department. The fact that an
				individual's name is signed to a Connecticut return is prima facie evidence for
				all purposes that the individual actually signed such return. For purposes of
				this section, the term "return" means any return, statement or other document
				required or permitted to be made or filed under the Income Tax Act upon which a
				signature is required pursuant to forms or instructions issued by the
				Department.
(b)
Signature by
				agent
. When illness, absence, minority or other good cause prevents the
				person required or permitted to make or file any Connecticut return from doing
				so, an agent, or a fiduciary charged with the care of the person or property of
				such taxpayer, may make and sign such return. The agent or fiduciary shall sign
				the return in the manner prescribed in forms, instructions, or other
				appropriate guidance of the department. When a Connecticut return is made and
				signed by an agent, such agent assumes, and the principal retains,
				responsibility for making and signing such return, and incurs liability for the
				penalties provided for erroneous, false or fraudulent Connecticut returns.
				Whenever a return is made by an agent, the agent shall have obtained and shall
				retain a power of attorney (or a copy thereof) authorizing the agent to
				represent the principal in making, executing or filing the return. (A Form
				LGL-001, properly completed, is sufficient.)
(c)
Husband and wife signatures
.
(1) Except as provided below in the case of
				the death of a spouse, a joint return shall be signed by both the husband and
				wife unless the return is made by an agent of both spouses, or one spouse signs
				individually and as the agent of the other. Any spouse who makes a joint return
				through an agent retains the responsibility for making the return and incurs
				liability for the penalties provided for erroneous, false or fraudulent
				returns. One spouse cannot sign as the agent of the other unless the return is
				accompanied by a power of attorney that is executed by the spouse not signing
				the return authorizing the other spouse to sign the return therefor. However,
				if the signature or authorization of either spouse cannot be obtained because
				of disease or injury, and no power of attorney or written authorization is
				available for the same reason, a Connecticut return signed by one spouse and
				offered for filing as a joint return may be accepted as such where the
				signatures and evidence of authorization required under the applicable
				provisions of the Internal Revenue Code and regulations thereunder are attached
				to and made part of the return.
(2)
				In the case of death of one or both spouses during a taxable year for which a
				joint return is made under the circumstances referred to in §
										12-740-4(c)
				of this Part, the signatures and evidence of authorization required under the
				applicable provisions of the Internal Revenue Code and regulations thereunder
				shall be required for Connecticut income tax purposes.