reglab/statecodes huggingface dataset:
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IX - Withholding › Section 12-705(c)-3 - Voluntary withholding for military retirees

Current through July 10, 2024
(a) The
				United States Department of Defense has entered into an agreement with the
				Department of Revenue Services under
				10
				U.S.C. §
										1045 and 32 C.F.R. § 78.7
				to withhold Connecticut income tax from the monthly retired pay of members who
				are retired from the regular and reserve components of the Uniformed Services,
				who are resident individuals, and who request in writing that the Uniformed
				Services withhold Connecticut income tax from their monthly retired
				pay.
(b) For purposes of this
				section:
(1) the term "Uniformed Services"
				refers to the Army, Navy, Air Force, Marine Corps, Coast Guard, commissioned
				corps of the Public Health Service, and commissioned corps of the National
				Oceanic and Atmospheric Administration;
(2) the term "member" means a person
				originally appointed or enlisted in, or conscripted into, a Uniformed Service
				who has retired from such regular or reserve component of such Uniformed
				Service;
(3) the term "retired pay"
				means retainer pay or pay and benefits received by a member based on conditions
				of the retirement law, pay grade, years of service, date of retirement,
				transfer to the Fleet Reserve or Fleet Marine Corps Reserve, or
				disability.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IX - Withholding › Section 12-705(c)-4 - Voluntary withholding for civil service retirees

Current through July 10, 2024
(a) The
				United States Office of Personnel Management (U.S.O.P.M.) has entered into an
				agreement with the Department of Revenue Services pursuant to
				5
				U.S.C. §
										8345(k) and 5
				U.S.C. § 8469 under which agreement Connecticut income tax shall be
				deducted and withheld by U.S.O.P.M. from the regular, recurring monthly civil
				service annuity payments of retired civil service employees who are resident
				individuals and who have made a request to U.S.O.P.M., in the manner specified
				by U.S.O.P.M., that Connecticut income tax be deducted and withheld from their
				regular, recurring monthly civil service annuity payments.
(b) Under the agreement between U.S.O.P.M.
				and the Department of Revenue Services, income tax may be deducted and withheld
				for only one state at a time. Annuitants who wish to change the state for which
				they have income tax deducted and withheld shall make a request to U.S.O.P.M.,
				in the manner specified by U.S.O.P.M., to revoke their prior request and to
				initiate the deduction and withholding of income tax for a new state.
				Annuitants may also change the amount of Connecticut income tax being deducted
				and withheld, or may revoke their prior request to have Connecticut income tax
				deducted and withheld by making a request to U.S.O.P.M., in the manner
				specified by U.S.O.P.M., to change or revoke their prior request.
Full section history for 2002 amendment reads as follows:
					 "Amended February 28, 2002, applicable to taxable years beginning on or after
					 January 1, 2002." Abbreviated note in section history inserted 11/4/2014 as a
					 result of automated publishing restrictions. (November 4,
					 2014)
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IX - Withholding › Section 12-706(b)-1 - Wage and tax statement

Current through July 10, 2024
(a)
(1) Each employer that paid Connecticut wages
				to an employee during a calendar year shall furnish to each such employee by
				January 31 of the succeeding year a federal Form W-2, showing the correct
				amount of Connecticut wages paid by the employer to the employee and the
				correct amount of Connecticut income tax deducted and withheld from such
				wages.
(2) If an employer that paid
				Connecticut wages to an employee during a calendar year subsequently files a
				Form CT-941 for a calendar quarter of such calendar year as a final return, the
				employer shall furnish to the employee, on or before the last day of the month
				in which the final return is required to be filed, a federal Form W-2, showing
				the correct amount of Connecticut wages paid by the employer to the employee
				and the correct amount of Connecticut income tax deducted and withheld from
				such wages.
(3) If an employee's
				employment is terminated before the close of a calendar year, the employer, at
				the employer's option, shall furnish the federal Form W-2 to the employee at
				any time after the termination but no later than January 31 of the succeeding
				year, except that if an employee whose employment is terminated before the
				close of a calendar year requests the employer to furnish the federal Form W-2
				to the employee at a time earlier than January 31 of the succeeding year, and
				if there is no reasonable expectation on the part of both employer and employee
				of further employment during such calendar year, then the employer shall
				furnish the federal Form W-2 to the employee on or before (A) the later of (i)
				the thirtieth day after the date of the request or (ii) the thirtieth day after
				the date on which the last payment of wages is made, or (B) if the employer
				files a Form CT-941 for a calendar quarter of such calendar year as a final
				return, the date that the employer is required to furnish the federal Form W-2
				to the employee under subdivision (2) of this subsection, whichever is
				earlier.
(4) See §
										12-735(d)-1
				of Part XII for the penalty for failure to timely furnish such correct
				information.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IX - Withholding › Section 12-706(c)-1 - Withheld amounts to be credited against income tax liability of employees (Repealed)

Current through July 10, 2024
For 2014 repeal, see Sec. 54 of Public Act 14-187. (June
					 11, 2014)
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IX - Withholding › Section 12-707-1 - Schedule for filing withholding tax returns and payment of taxes

Current through July 10, 2024
(a) Each employer required to deduct and
				withhold Connecticut income tax from wages shall, depending on whether the
				employer is a weekly remitter, monthly remitter or quarterly remitter, as those
				terms are used in section
				12-707
				of the Connecticut General Statutes, pay over the deducted and withheld
				Connecticut income tax to the department on or before the date specified in
				subparagraph (A) of subdivision (3), (4) or (5) of subsection (b) of said
				section
				12-707,
				and, if not required to pay over such tax by electronic funds transfer pursuant
				to Chapter 228g of the Connecticut General Statutes and the Regulations adopted
				thereunder, file Form CT-WH with such payment.
(b)
(1)
				Each employer shall file a Form CT-941, Connecticut quarterly reconciliation of
				withholding, for the calendar quarters ending March 31, June 30, September 30
				and December 31 on or before the last day of the first calendar month following
				the period for which the return is made (namely, April 30, July 31, October 31
				and January 31, respectively). However, a return may be filed on or before the
				tenth day of the second calendar month following such period if timely deposits
				of Connecticut withholding tax have been made in full payment of such taxes due
				for such period. The employer shall file a Form CT-941 for the first calendar
				quarter for which the employer is registered with the department to deduct and
				withhold Connecticut income tax from Connecticut wages, as defined in §
				12-706(b)-1(c) of this part, and for each subsequent quarter until the employer
				in any calendar quarter ceases to pay wages and files a Form CT-941 for such
				quarter as a final return. An employer that has only temporarily ceased to pay
				wages, because of seasonal activities or for other reasons, shall not make a
				final return but shall continue to file returns.
(2) A return made as a final return shall be
				marked "final return" by the employer and shall show the date of the last
				payment of wages. There shall be executed as a part of each final return a
				statement showing the address at which the records required by the regulations
				of this part will be kept, the name of the person keeping such records, and, if
				the business of an employer has been sold or otherwise transferred to another
				person, the name and address of such person and the date on which such sale or
				transfer took place. If no such sale or transfer occurred or the employer does
				not know the name of the person to whom the business was sold or transferred,
				that fact should be included in the statement. Such statement shall include all
				information required by this section regarding the date of the last payment of
				wages.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IX - Withholding › Section 12-707-2 - Liability for tax

Current through July 10, 2024
(a) Every employer
				required under the Income Tax Act to deduct and withhold tax from the wages of
				an employee is liable for the payment of such tax whether or not it is
				collected from the employee. If, for example, an employer deducts less than the
				correct amount of the tax, or fails to deduct any part of the tax, such
				employer is nevertheless liable for the correct amount of the tax.
(b) If an employer fails to deduct and
				withhold the tax as required under the Income Tax Act, and thereafter the
				income tax against which the withheld tax may be credited is paid by the
				employee, the employer shall not be liable for the withholding tax. However,
				despite such payment of the withholding tax, such employer shall still be
				liable for any penalties and interest (which shall accrue from the time at
				which the tax was required to be paid over to the department until the time at
				which the tax is paid either by the employee or by the employer) otherwise
				attributable to the employer's failure to deduct and withhold. Such employer
				shall not be relieved of liability for the payment of the tax required to be
				withheld unless the employer can prove that the tax has been paid.
(c) While this section pertains to Section
				12-707
				of the general statutes, for purposes of supplementary interpretation, as the
				phrase is used in Section
				12-2
				of the general statutes, the adoption of this section is authorized by Section
				12-740(a)
				of the general statutes.
Full section history for 2002 amendment reads as follows:
					 "Amended February 28, 2002, applicable to taxable years beginning on or after
					 January 1, 2002." Abbreviated note in section history inserted 11/4/2014 as a
					 result of automated publishing restrictions. (November 4,
					 2014)
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IX - Withholding › Section 12-707-3 - Withheld taxes trust fund

Current through July 10, 2024
(a) Any amount of
				Connecticut income tax deducted and withheld constitutes a special fund in
				trust for the State of Connecticut, Department of Revenue Services.
(b) If the Commissioner determines that any
				person required to collect, account for, and pay over any Connecticut income
				tax has failed to collect, truthfully account for, or pay over any such tax, or
				make deposits, payments, or returns on any such tax, at the time and manner
				prescribed by the Income Tax Act or regulations thereunder, such person, if
				notified to do so by the Commissioner, shall--
(1) collect, at the times and in the manner
				provided by the Income Tax Act or regulations thereunder, all taxes which
				become collectible by such person after receipt of such notice;
(2) deposit the taxes so collected, not later
				than the end of the second banking day after collection, with a bank, as
				defined in section 581 of the Internal Revenue Code, in a separate account
				established in accordance with subsection (c) of this section; and
(3) keep in such account the taxes so
				deposited until payment thereof is made to the Department as required by the
				Income Tax Act or regulations thereunder.
The separate bank account requirements of this section are
				  applicable to Connecticut income tax deducted and withheld after receipt of the
				  notice from the Commissioner, irrespective of whether the income on which such
				  tax was deducted and withheld was earned prior to or after receipt of the
				  notice.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part X - Extensions › Section 12-723-1 - Extension of time for filing returns

Current through July 10, 2024
(a)
General
. Except as set forth herein, no taxpayer shall receive any
				extension of time for filing a Connecticut income tax return. Any taxpayer who
				requests an extension of time for filing a return pursuant to this Part can
				assume that the Commissioner has acquiesced to the request unless otherwise
				notified. Consequently, a taxpayer shall not receive any confirmation that a
				request for extension has been accepted, but shall be notified if such request
				is denied. An extension of time to file shall terminate six months from the
				original due date of the return. An application for extension of time to file
				does not extend the time for payment of tax (see §
									12-723-3
				of this Part). Any person who is granted an extension under the provisions of
				this section shall attach a copy of the form applying for such extension to the
				face of the return when filed.
(b)
Federal extension requested
.
(1)
				Any individual, partnership, S corporation or fiduciary of a trust or estate
				which has requested an extension of time for filing the federal income tax
				return for the taxable year shall be granted an extension of time for filing
				the Connecticut return for such taxable year, if the requirements of either
				subdivision (2) or subdivision (3) of this subsection are met. The extension of
				time for filing the Connecticut income tax return for the taxable year shall be
				for the maximum period allowable under section 6081(a) of the Internal Revenue
				Code. A further extension of time for filing the Connecticut return for such
				taxable year shall be granted under subsection (c) of this section, if the
				taxpayer can demonstrate good cause for still being unable to file the
				return.
(2) An individual shall be
				granted an extension of time for filing the Connecticut return for such taxable
				year, if a tentative tax, as computed under subsection (d) of this section, is
				due from such individual, provided such individual files an application on the
				appropriate Form (Form CT-1040 EXT) and pays the tentative tax on or before the
				original due date of the Connecticut return. A partnership, S Corporation or
				fiduciary of a trust or estate shall be granted an extension of time for filing
				the Connecticut return for such taxable year, provided such partnership, S
				Corporation or fiduciary files an application on the appropriate Form (form
				CT-1065 EXT, Form CT-1120SI EXT, or Form CT-1041 EXT, respectively), and pays
				the tentative tax, if any, on or before the original due date of the
				Connecticut return.
(3) An
				individual shall be granted an extension of time for filing the Connecticut
				return for such taxable year without having to file Form CT-1040 EXT if no
				tentative tax, as computed under subsection (d) of this section, is due from
				such individual.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part X - Extensions › Section 12-723-3 - Extension of time for payment of Connecticut income tax

Current through July 10, 2024
(a) The Commissioner may, apart from any
				extension of time to file a Connecticut income or withholding tax return, grant
				a reasonable extension of time for payment of Connecticut tax upon the filing
				on or before the original due date of the Connecticut tax return (determined
				without regard to any extension of time) by the taxpayer of a Form CT-1127
				(Application For Extension of Time For Payment of Income Tax) that gives
				complete information as to the reasons for such taxpayer's inability by reason
				of undue hardship, as the term is defined in
				26 C.F.R. §
										1.6161-1(b), to make payment
				of the tax on or before the original due date of the Connecticut tax return
				(determined without regard to any extension of time). The period of such
				extension shall not be in excess of six months from the original due date of
				the Connecticut tax return (determined without regard to any extension of
				time). No further extension of time for payment of Connecticut tax shall be
				granted by the Commissioner.
(b) If
				an extension of time for payment of Connecticut tax has been granted pursuant
				to this Section, interest shall be added at the statutory rate under Section
				12-723 of
				the General Statutes for each month or fraction thereof on any balance due from
				the original due date of the Connecticut tax return (determined without regard
				to any extension of time) to the date of actual payment. If such balance due is
				not paid on or before the extended due date for payment, a penalty shall apply
				to such balance in accordance with Section
				12-735
				of the General Statutes.
(c) If an
				extension of time for payment of Connecticut tax has not been granted pursuant
				to this section, interest shall be added at the statutory rate under Section
				12-735
				of the General Statutes for each month or fraction thereof on any balance due
				from the original due date of the Connecticut tax return (determined without
				regard to any extension of time) to the date of actual payment. Except as
				otherwise provided in subparagraph (B) of subdivision (3) of subsection (d) of
				Section
				12-723-1
				of this part, a penalty shall apply to such balance in accordance with Section
				12-735
				of the General Statutes.
(d) For
				the definition of "month or fraction thereof," see §
									12-701(b)-1 of Part
				XIV.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part X - Extensions › Section 12-723-4 - Extension of time to file informational returns

Current through July 10, 2024
(a) Any
				person required to file informational returns, whether on paper or magnetic
				media, may request an extension of time to file such returns upon demonstrating
				good cause by filing a Form CT-8809 (Request For Extension of Time to File
				Informational Returns) on or before the original due date of the
				returns.
(b) Where an extension is
				requested for filing federal informational returns, an extension of time to
				file such returns with the Department may be requested by filing a Form
				CT-8809, together with a copy of the letter from the Internal Revenue Service
				approving the request for a federal extension, with the Department.
(c) In general, if a request for extension
				was granted for federal tax purposes, an extension also shall be granted for
				Connecticut tax purposes. However, if a federal extension was not applied for
				or was not granted, good cause for granting an extension of time for
				Connecticut purposes may be demonstrated by furnishing an explanation on Form
				CT-8809.
(d) An extension of time
				to file informational returns shall not be automatically granted. The
				Department shall notify the applicant whether the application is approved or
				denied.
(e) The time to file
				informational returns shall be extended for 30 days from the original due date
				of the returns. If additional time to file is needed beyond the original
				extension period, an additional 30 days may be requested by submitting another
				Form CT-8809 and a copy of the first approval letter from the Department before
				the end of the original extension period.
(f) Approval of a request for an extension of
				time to file only extends the due date for filing the returns. It shall not
				extend the due date for furnishing the required copies or statements to the
				employees or payees.
(g) For
				purposes of this section, "informational returns" means a duplicate of the
				"state copy" of federal Forms W-2 (reporting payment of Connecticut wages),
				W-2G (for winnings paid to resident individuals, even if no Connecticut income
				tax was withheld), 1099-MISC (for payments to resident individuals or, if the
				payments relate to services performed wholly or partly within Connecticut,
				payments to nonresident individuals, even if no Connecticut income tax was
				withheld), 1099-R (for payments or distributions to resident individuals, but
				only if Connecticut income tax was withheld) and 1099-S (for all Connecticut
				real estate transactions).
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part X - Extensions › Section 12-723-5 - Extension of time to file withholding tax returns

Current through July 10, 2024
(a)
				Where, for good cause, a federal Form 941 is filed late, a Connecticut
				quarterly withholding tax return (Form CT-941) also may be filed late. In such
				a case, a copy of the statement attached to the late-filed federal Form 941
				shall be attached to the late-filed Form CT-941.
(b) Where an extension is requested for
				filing a federal Form W-3, an extension of time to file a Form CT-W3 may be
				requested by filing a Form CT-8809 (Request For Extension of Time to File
				Informational Returns), together with a copy of the letter from the Internal
				Revenue Service approving or denying the request for a federal extension, with
				the Department.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part X - Extensions › Section 12-723-6 - Person other than taxpayer requesting extension

Current through July 10, 2024
(a)
Extension of time to file
.
(1)
				Any person who is authorized by §
										12-725-1
				of Part XI to sign a return on behalf of another person may request an
				extension of time for filing a return on behalf of such person, subject to the
				same conditions that would apply had such other person requested the
				extension.
(2) Any person standing
				in a close personal or business relationship, as the term is used in
				26 C.F.R. §
											1.6081-1(b)(4), to another
				person may request an extension of time for filing a return on behalf of such
				other person, subject to the same conditions that would apply had such other
				person requested the extension.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part X - Extensions › Section 12-723-7 - Definitions

Current through July 10, 2024
As used in this Part, unless the context otherwise
				  requires:
(1) "Return" includes a
				return, declaration, 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.
(2) "Taxpayer" includes any person required
				or permitted under the Income Tax Act to file a return.
(3) "Original due date" means the date
				prescribed by law for the filing of a return (determined without regard to any
				extension of time for filing).
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XI - Returns › Section 12-727(a)-2 - Informational reporting by certain employers, payers or real estate reporting persons

Current through July 10, 2024
(a)
(1) Except as otherwise provided in this
				subsection, where, during a calendar year, an employer pays remuneration which
				is not subject to federal income tax withholding, but which is subject under
				federal law to informational reporting on a federal Form W-3, to an employee
				who is a resident individual, regardless of where the employee's services are
				performed, or to an employee who is a nonresident individual, where the
				employee's services are performed entirely or partly within Connecticut, the
				employer shall file a Form CT-W3, with a duplicate of the "state copy" of the
				federal Form W-2, with the Department on or before the last day of February of
				the next succeeding calendar year. Some examples of remuneration subject to
				such informational reporting include remuneration paid to household domestic
				employees, ministers or members of religious orders.
(2) Where an employer has filed
				electronically federal Forms W-2 and the Department has announced that
				employers may file electronically the "state copy" of all federal Forms W-2
				reporting Connecticut remuneration paid during the preceding calendar year, and
				the employer chooses to file electronically the "state copy" of those federal
				Forms W-2 with the Department, such employer shall file electronically the
				"state copy" of those federal Forms W-2 with the Department on or before the
				last day of March of the next succeeding calendar year.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XI - Returns › Section 12-740-2 - Returns by or for minors or persons under a disability

Current through July 10, 2024
For Connecticut income tax purposes, a minor or person under
				  a disability is subject to the same requirements for making Connecticut returns
				  as are other individuals. The Connecticut return required for an individual who
				  is unable to make a return by reason of minority, insanity or other disability
				  shall be made and filed by such individual's guardian, conservator, fiduciary
				  or other person charged with the care of the individual's person or property or
				  by a duly authorized agent. In such a case, the fiduciary or other person
				  charged with the care of such individual's person or property is liable for any
				  filings and payments required of the individual under the Income Tax Act. For
				  purposes of this section, the term "return" means any return, declaration,
				  statement or other document required to be made or filed under the Income Tax
				  Act.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XI - Returns › Section 12-740-3 - Returns by receivers

Current through July 10, 2024
A receiver of all the property of a person in receivership
				  shall make an income tax return of, and pay any income tax due on, the income
				  from such property. If the person in receivership is a Connecticut resident
				  individual, the entire income from such property, wherever located, shall be
				  reported. If the person in receivership is a nonresident individual, only
				  income derived from or connected with Connecticut sources shall be reported. If
				  the receiver is not in possession of all of the property, no liability for
				  making or filing a Connecticut income tax return or paying Connecticut income
				  tax rests upon such receiver, and the person in receivership shall make such
				  person's own return.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XI - Returns › Section 12-740-4 - Returns for decedents

Current through July 10, 2024
(a)
General
. The executor or administrator of the estate of an
				individual who died during the taxable year, or any other person charged with
				the property of such a decedent, shall make and file a Connecticut income tax
				return for the decedent on the form which would have been appropriate had the
				decedent lived (Form CT-1040 or CT-1040NR/PY). The decedent's taxable year ends
				with the date of death and covers the period during which the decedent was
				alive. If a person other than a surviving spouse files the decedent's
				Connecticut income tax return, and a refund is claimed thereon, a copy of the
				completed federal Form 1310 (Statement of Person Claiming Refund Due A Deceased
				Taxpayer) shall be attached thereto.
(b)
Due date for filing decedent's
				return
. The due date for filing a Connecticut income tax return for a
				decedent, covering the period up to the date of death, is the same as if the
				decedent had lived until the end of his or her usual taxable year. Therefore,
				if the decedent reported on a calendar year basis, the Connecticut tax return
				for that year is due on April 15 of the following year, regardless of when his
				or her death occurred during the taxable year. Such return may be filed at any
				time after the appointment and qualification of the executor or administrator,
				without waiting for the close of the decedent's usual taxable year. If a
				surviving spouse meets the provisions of subsection (c) of this section and
				properly files a joint Connecticut income tax return with the deceased spouse,
				the due date for such joint return is the fifteenth day of the fourth month
				following the close of the taxable year of the surviving spouse.
(c)
Joint Connecticut income tax return
				after death
.
(1) Where one or both
				spouses die during the year and would have been entitled to file a joint
				Connecticut income tax return had they lived, a joint Connecticut income tax
				return may be made if:
(A) a joint federal
				income tax return was made for the taxable year;
(B) the taxable year of both decedents, or of
				the decedent and the surviving spouse (as the case may be), began on the same
				day and ended on different days only because of the death of either or
				both;
(C) neither taxpayer was
				reporting for a part of a year as a result of a change in accounting period;
				and
(D) the surviving spouse did
				not remarry before the end of the taxable year.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XI - Returns › Section 12-740-5 - Filing of fiduciary income tax return

Current through July 10, 2024
(a) A fiduciary
				of a trust or estate shall make and file the Connecticut fiduciary income tax
				return (Form CT-1041). When the fiduciary is a trustee of two or more trusts,
				the fiduciary shall make a separate Connecticut fiduciary income tax return for
				each trust, even though such trusts were created by the same grantor for the
				same beneficiary or beneficiaries. Where a trust or estate has more than one
				fiduciary, the return may be made and filed by any one of them.
(b)
(1)
				Where the grantor or another person is treated as the owner of a portion of a
				trust, pursuant to sections 671 through 679 of the Internal Revenue Code, and
				items of income, deduction and credit attributable to such portion shall, for
				federal tax purposes, be shown on a separate statement attached to the federal
				Form 1041, the fiduciary shall, for Connecticut income tax purposes, submit a
				copy of the federal Form 1041 and a copy of such separate statement with the
				Form CT-1041 filed with the Department.
(2) Where the same individual is both grantor
				and trustee or co-trustee of the same trust, and such individual is treated as
				owner of all of the trust assets pursuant to section 676 of the Internal
				Revenue Code, and, for federal income tax purposes, all items of income,
				deduction and credit from the trust are reported on such individual's federal
				Form 1040, rather than the federal Form 1041, such individual shall, for
				Connecticut income tax purposes, attach a copy of the grantor's federal Form
				1040 with the Form CT-1040 filed with the Department.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XI - Returns › Section 12-740-6 - Connecticut income tax returns for short taxable periods

Current through July 10, 2024
(a)
Resident and nonresident
				individuals
.
(1) In determining whether
				a resident individual who has a short taxable year due to a change in
				accounting period (as explained in Part XIII) is required to file a Connecticut
				income tax return for such short taxable period, §
										12-740-1(a)(1)
				of this Part applies, except that the reference to federal gross income and any
				applicable modifications under §
										12-701(a)(20)-2
				of Part I shall be limited to federal gross income and such modifications,
				respectively, for the short taxable period, and the Connecticut personal
				exemption shall be prorated as provided in subdivision (3) of this
				subsection.
(2) In determining
				whether a nonresident individual who has a short taxable year due to a change
				in accounting period (as explained in Part XIII) is required to file a
				Connecticut income tax return for such short taxable period, §
										12-740-1(a)(3)
				of this Part applies, except that the reference to federal gross income, any
				applicable modifications under §
										12-701(a)(20)-2
				of Part I, and income derived from or connected with Connecticut sources shall
				be limited to federal gross income, such modifications and such income,
				respectively, for the short taxable period, and the Connecticut personal
				exemption shall be prorated as provided in subdivision (3) of this subsection.
				However, notwithstanding the preceding sentence, a Connecticut nonresident
				income tax return shall be filed for a short taxable period where a nonresident
				individual incurs a net operating loss for Connecticut income tax purposes but
				does not incur such a loss for federal income tax purposes.
(3) Where a resident or nonresident
				individual has a short taxable period, such individual's Connecticut personal
				exemption shall be prorated to the same extent that the number of months in
				such short taxable period bears to twelve months.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XI - Returns › Section 12-740-7 - Returns must be made and filed even if not mailed by the department (Repealed)

Current through July 10, 2024
For 2014 repeal, see Sec. 54 of Public Act 14-187. (June
					 11, 2014)
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-728(a)-1 - Interest on deficiency assessments

Current through July 10, 2024
(a) If a deficiency
				is assessed by the Commissioner after examination of a final return pursuant to
				Section
				12-728
				of the general statutes, the amount of the deficiency shall bear interest at
				the statutory rate under Section
				12-728
				of the General Statutes for each month or fraction thereof from the date when
				the original tax became due and payable.
(b) For purposes of Section
				12-728(a)
				of the general statutes and this section, the "date when the original tax
				became due and payable" does not mean the due date(s) of any installments of
				estimated tax required under Part VIII, but means the due date of the final tax
				return required to be filed by the fifteenth day of the fourth month following
				the close of the taxable year with respect to which such installments of
				estimated tax were made, and of such other returns as may be required under the
				Income Tax Act.
(c) Interest shall
				accrue pursuant to this section irrespective of whether or not a deficiency
				assessment has become final for purposes of Section
				12-729(a)
				of the general statutes.
(d) For
				the definition of "month or fraction thereof," see §
									12-701(b)-1 of Part
				XIV.
(e) While this section
				pertains to Section
				12-728(a)
				of the general statutes, for purposes of supplementary interpretation, as the
				phrase is used in Section
				12-2
				of the general statutes, the adoption of this section is authorized by Section
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-728(a)-2 - Penalties on deficiency assessments

Current through July 10, 2024
(a) A penalty of
				10% shall be imposed on the amount of any deficiency assessment in the case of
				negligence or intentional disregard of the provisions of the Income Tax Act or
				any rule or regulation adopted thereunder. In the case of fraud or intent to
				evade the provisions of said Act, rules or regulations, the penalty shall be
				25% of the amount of the deficiency assessment.
(b) No person shall be subject to more than
				one penalty under subsection (a) of this section in relation to the same tax
				period. Thus, the 10% penalty and the 25% penalty may not be aggregated;
				however, nothing in this section shall be construed to prohibit the
				Commissioner from substituting one penalty for another prior to the issuance of
				a final determination pursuant to Section
				12-729
				of the general statutes, should the facts and circumstances warrant such a
				change.
(c) While this section
				pertains to Section
				12-728(a)
				of the general statutes, for purposes of supplementary interpretation, as the
				phrase is used in Section
				12-2
				of the general statutes, the adoption of this section is authorized by Section
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-728(b)-1 - Notice of deficiency

Current through July 10, 2024
(a) A notice of
				deficiency shall set forth the reason for the proposed assessment, and shall be
				mailed to the taxpayer's last known address, as shown in the records of the
				Department. It is the responsibility of the taxpayer, or of the taxpayer's
				legal representative, to give written notification to the Commissioner of any
				change of address, status or circumstances, and such notification shall be
				received by the Commissioner prior to the date of any notice of
				deficiency.
(b) While this section
				pertains to Section
				12-728(b)
				of the general statutes, for purposes of supplementary interpretation, as the
				phrase is used in Section
				12-2
				of the general statutes, the adoption of this section is authorized by Section
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-731-1 - Mathematical errors

Current through July 10, 2024
(a) If the amount
				of tax is understated on a return due to a mathematical error, the Commissioner
				shall notify the taxpayer that an amount of tax in excess of that shown on the
				return, plus interest at the statutory rate under Section
				12-731
				of the General Statutes for each month or fraction thereof from the due date of
				such tax, is due and has been assessed. Such a notice of additional tax due to
				a mathematical error shall not be considered a notice of a deficiency, nor
				shall the taxpayer have any right of protest or appeal of any assessment of
				additional tax under this section.
(b) Mathematical errors are to be
				distinguished from deficiency assessments resulting from the audit, examination
				or investigation of a return after it is accepted and processed. The assertion
				of tax due to a mathematical error enables the Commissioner with a minimum of
				correspondence and inconvenience to taxpayers to process or to complete the
				processing of returns containing such mathematical errors. The term
				"mathematical error" includes, generally, such defects as:
(1) arithmetic errors or incorrect
				computations on the return or supporting schedules;
(2) entries on the wrong lines; and
(3) omission of required supporting forms or
				schedules or of the information in whole or in part called for
				thereon.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-732(a)-1 - Claim for refund

Current through July 10, 2024
(a) Except as
				otherwise provided in §
									12-732(b)-1
				of this Part, if any tax imposed by the Income Tax Act has been overpaid, a
				taxpayer may file a claim for refund in writing with the Commissioner within
				three years from the due date for which such overpayment was made (or if an
				agreement between the Department and the taxpayer is executed in accordance
				with §
									12-733(f)-1,
				during the time within which a deficiency may be assessed pursuant to the
				agreement), stating the specific grounds upon which such claim is founded. For
				purposes of this section, the "due date for which such overpayment was made"
				means the original due date of the tax, even if a request for extension of time
				for payment of the tax has been granted pursuant to §
									12-723-3
				of Part X.
(b) To the amount of any
				refund, other than (i) any refund of tax paid with a tentative tax return or
				(ii) any refund credited under Section
				12-742
				of the general statutes against a debt or obligation for which the Commissioner
				of Administrative Services sought reimbursement or (iii) any refund contributed
				in accordance with 1993 Conn. Pub. Acts 233, interest shall be added at the
				rate of 0.75% per month or fraction thereof elapsing between the ninetieth day
				following receipt of the claim for refund by the Department and the date of
				notice by the Department that such refund is due. A claim for refund may be
				made by filing a properly completed (1) tax return that reports tax overpaid,
				whether payment was made through withholding or through installments of
				estimated tax or with a tentative tax return or (2) amended tax return that
				reports tax overpaid with a tax return.
(c) Because no interest shall be added to any
				refund of tax paid with a tentative tax return, where a taxpayer has filed a
				tentative tax return and a refund is claimed on the taxpayer's subsequently
				filed tax return, interest may be added only to that portion of the refund that
				exceeds the payment that accompanied the tentative tax return. This limitation
				shall not apply where a taxpayer subsequently files an amended tax return, and
				interest may be added to the amount of any refund claimed, even if the payment
				that accompanied the previously filed tentative tax return exceeds the amount
				of the refund claimed.
(d) For
				purposes of this section:
(1) "Tax return"
				means the Form CT-1040, Form CT-1040NR/PY, Form CT-1041 or any other tax return
				as may be required under the Income Tax Act.
(2) "Tentative tax return" means the Form
				CT-1040EXT, Form CT-1041EXT or any other tentative tax return as may be
				required under the Income Tax Act.
(3) "Amended tax return" means the Form
				CT-1040X or any other amended tax return as may be required under the Income
				Tax Act.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-732(b)-1 - Timely filing of claim for refund after the three-year period provided by section 12-732(a)

Current through July 10, 2024
(a)
(1) If a change to or correction of a
				taxpayer's federal tax return by the Internal Revenue Service or other
				competent authority, or a renegotiation of a contract or subcontract with the
				United States, decreases the taxpayer's Connecticut income tax liability for
				the same taxable period, a claim for refund pertaining to such change or
				correction shall be deemed to be timely filed, notwithstanding the three-year
				limitation provided by subsection (a) of section
				12-732 of the
				general statutes, if the taxpayer has timely complied with §
										12-727(b)-1
				of Part XIV.
(2) If a timely
				amendment by a taxpayer of the taxpayer's federal tax return decreases the
				taxpayer's Connecticut income tax liability for the same taxable period, a
				claim for refund pertaining to such amendment shall be deemed to be timely
				filed, notwithstanding the three-year limitation provided by subsection (a) of
				section
				12-732 of the
				general statutes, if the taxpayer has timely complied with §
										12-727(b)-2
				of Part XIV.
(3) As used in this
				subsection, "Connecticut income tax liability" means the liability for
				Connecticut income tax, as defined in § 12-701(b)-1(a)(10) of this
				Part.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-733(a)-1 - Notice of proposed deficiency

Current through July 10, 2024
(a)
(1) Except as otherwise provided in the
				Income Tax Act or in subdivision(2) or (3) of this subsection, a notice of
				proposed deficiency assessment for a taxable year shall be mailed to the
				taxpayer on or before the date that is three years after the date that the
				return for such taxable year is filed, or on or before the date that is three
				years after the due date of the return for such taxable year, determined
				without regard to any extension of time for filing, whichever is
				later.
(2) Where, within the 60-day
				period ending on the last day described in subdivision (1) of this subsection
				for mailing a notice of proposed deficiency assessment for a taxable year, the
				commissioner receives a written document signed by a taxpayer showing that the
				taxpayer owes an additional amount of tax for such taxable year, a notice of
				proposed deficiency assessment shall be mailed to the taxpayer on or before the
				date that is 60 days after the day on which the commissioner receives such
				document.
(3) If the last day
				described in subdivision (1) or (2) of this subsection for mailing a notice of
				proposed deficiency assessment falls on a Saturday, Sunday or legal holiday, as
				defined in subsection (b) of Section
				12-39a
				of the General Statutes, such notice may be mailed to the taxpayer on the next
				succeeding day that is not a Saturday, Sunday or legal holiday.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-733(f)-1 - Agreement extending time for assessing deficiency or claiming refund

Current through July 10, 2024
(a) If, within the time prescribed in §
									12-733(a)-1
				of this Part for the assessment of a deficiency, a written agreement between
				the Department and a taxpayer has been executed, extending the time during
				which a deficiency may be assessed with respect to a taxable year, then a claim
				for refund may be filed with respect to such taxable year during the time
				within which a deficiency may be assessed pursuant to such agreement. For
				purposes of this section, where a joint Connecticut income tax return has been
				filed, both spouses shall sign the written agreement to extend the time during
				which a deficiency may be assessed or a claim for refund may be
				filed.
(b) While this section
				pertains to Section
				12-733(f)
				of the general statutes, for purposes of supplementary interpretation, as the
				phrase is used in Section
				12-2
				of the general statutes, the adoption of this section is authorized by Section
				12-740(a)
				of the general statutes.