Connecticut Tax Form CT-1040EZ - Connecticut Resident EZ Income Tax Return Instructions

What's New

Filing Status Options: For taxable year 2008, the Connecticut filing status options are single, filing jointly for federal and Connecticut, filing jointly for Connecticut only, filing separately for federal and Connecticut, filing separately for Connecticut only, head of household, and qualifying widow(er) with dependent child.

The filing status for individuals who are parties to a civil union recognized under Connecticut law or in a marriage under Kerrigan v. Commissioner of Public Health, 289 Conn. 135 (2008) (Kerrigan) is either filing jointly for Connecticut only or filing separately for Connecticut only. See Filing Status Page 13.

The chart below illustrates how the new Connecticut filing status options for the 2008 taxable year relate to the filing status options for the 2007 taxable year.

2007 Filing Status Option 2008 Filing Status Option

Single Single

Head of household Head of household

Qualifying widow(er) with dependent child Qualifying widow(er) with dependent child

Married filing jointly Filing jointly for federal and Connecticut

Married filing separately Filing separately for federal and Connecticut

Civil union filing jointly Filing jointly for Connecticut only

Civil union filing separately Filing separately for Connecticut only

Except as otherwise noted, any reference in these instructions to filing jointly includes filing jointly for federal and Connecticut and filing jointly for Connecticut only. Likewise, filing separately includes filing separately for federal and Connecticut and filing separately for Connecticut only.
Personal Exemption and Credits: The personal exemption for individuals whose filing status is single has increased to $13,000 for the 2008 taxable year. There is a $1,000 reduction in the exemption for every $1,000 of Connecticut adjusted gross income over $26,000. See the Tax Calculation Schedule on Pages 44 and 45.
Property Tax Credit Limitation: The property tax credit limitation for any taxpayer who files as a single individual has increased to $56,500. The amount of the credit is reduced by 10% for each $10,000 or fraction of $10,000 that your Connecticut adjusted gross income exceeds $56,500.
Homecare Option Program for the Elderly: New legislation expands the allowed subtraction modi.cation to include dividends or capital gains. An individual isallowed, in computing his or her Connecticut adjusted gross income, to subtract from federal adjusted gross income (AGI) interest, dividends, or capital gains earned on contributions to accounts established for a designated bene.ciary under the Connecticut Homecare Option Program for the Elderly. This modification is allowed to the extent that the interest, dividends, or capital gains is properly includable in the gross income of the designated beneficiary for federal income tax purposes.

The legislation modifies the de.nition of designated beneficiary to include any individual who has been designated as a bene.ciary in the participation agreement and may include any individual who enters into a participation agreement or is subsequently designated as a spouse or the partner to a civil union of the designated bene. ciary.

To make the modification to federal AGI for the Homecare Option Program for the Elderly, a taxpayer must file Form CT-1040, Connecticut Resident Income Tax Return, or Form CT-1040NR/PY, Connecticut Nonresident and Part-Year Resident Income Tax Return.

Military Pension Benefits: For taxable years beginning on or after January 1, 2008, Conn. Gen. Stat. §12-701(a) (20)(B) allows an individual, to the extent properly includable in federal AGI, in computing his or her Connecticut adjusted gross income, to subtract from his or her federal AGI 50% of the income received from the U.S. government as retirement pay for a retired member of the armed forces of the United States or the National Guard (retired member).

This legislation allows a retired member, for Connecticut income tax purposes, who received retirement pay from the U.S. government to exclude 50% of the retirement pay received from the U.S. government when computing adjusted federal tentative minimum tax and adjusted federal alternative minimum taxable income.

Benefits received by a benefi.ciary under an option or election made by a retired member and which commenced with the member's death are covered by this subtraction modi.cation.

To make the military pension modification to federal AGI for 50% of a qualifying military pension, a taxpayer must file Form CT-1040, Connecticut Resident Income Tax Return, or Form CT-1040NR/PY, Connecticut Nonresident and Part-Year Resident Income Tax Return.

Mailing Labels: The Department of Revenue Services (DRS) no longer provides a preprinted peel-off label. You must enter your name, mailing address, SSN, and the name and SSN for your spouse (if filing a joint return) on the return.

Tax Assistance

DRS is ready to help you and offers several resources where you can get answers to your Connecticut tax questions. Visit the DRS website at www.ct.gov/DRS or for personal assistance, refer to the back cover of this booklet for a list of DRS walk-in offices, telephone numbers, and of. ce hours. If you visit, be sure to bring:

Copy 2 of your federal Forms W-2 and any other forms showing Connecticut income tax withholding;
Your Social Security Number (SSN) card, photo identification, and proof of qualifying property tax payments if you are claiming a property tax credit; and
Your completed federal Form 1040EZ, 1040A, or 1040.

Personal telephone assistance is available Monday through Friday, 8:30 a.m. to 4:30 p.m. Automated information may answer your questions anytime. Call CONN-TAX, the DRS information line, at 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) or 860-297-5962 (from anywhere) or visit the DRS website for details.

Forms and Publications

Visit the DRS website at www.ct.gov/DRS to download and print Connecticut tax forms and publications anytime. Forms are also available during regular business hours at any of the DRS walk-in offices and the other sources listed on the back cover of this booklet and at most public libraries, town halls, and post offices during the tax filing season.

Important Reminders

You must use blue or black ink only to complete your return.
Remember to send all four pages of your return. If you do not provide DRS with all the completed pages of your return or do not provide all required information (such as your name, SSN, ITIN, or attachments), the processing of your return will be delayed.
Be sure you have received all your federal W-2 and 1099 forms before filing your Connecticut income tax return. Generally, you receive the forms on or before January 31. If you receive an additional federal W-2 or 1099 form after filing your Connecticut income tax return, you may be required to file Form CT-1040X, Amended Connecticut Income Tax Return for Individuals. See Amended Returns on Page 21.
Do not send W-2, 1099, or Schedule CT K-1 forms with your Connecticut income tax return. To avoid significant delays in processing your return, be sure to complete Columns A, B, and C of Section 3 of your return. DRS will disallow your Connecticut withholding if you fail to complete all columns.
Check the correct filing status on your return.
Sign your return. If you and your spouse are filing jointly, both of you must sign.
Have your paid preparer sign the return and enter the firm's Federal Employer Identification Number (FEIN) in the space provided.
Except as otherwise noted, any reference in these instructions to a spouse also refers to a party to a civil union recognized under Connecticut law.
Except as otherwise noted, any reference in these instructions to filing jointly includes filing jointly for federal and Connecticut and filing jointly for Connecticut only. Likewise, filing separately includes filing separately for federal and Connecticut and filing separately for Connecticut only.
File the correct form. Most taxpayers qualify to electronically file their Connecticut income tax return or file Form CT-1040EZ, Connecticut Resident EZ Income Tax Return. See May I File My Connecticut Income Tax Return Over the Telephone Using Telefile, May I File My Connecticut Income Tax Return Over the Internet, or May I File Form CT-1040EZ on Page 7.
If you receive federally taxable Social Security benefits, you must file Form CT-1040, Connecticut Resident Income Tax Return.
If you are an executor, administrator, or spouse filing a return for a deceased taxpayer, remember to check the box next to the deceased taxpayer's SSN.
Remember to check the box on the first page of your return if you are filing Form CT-1040CRC, Claim of Right Credit.
Check the box on the first page of your return if you are filing Form CT-8379, Nonobligated Spouse Claim.
DRS no longer provides a preprinted peel-off label. You must enter your name, mailing address, SSN, and the name and SSN for your spouse (if filing a joint return) on the return.
Round all figures to the nearest whole dollar. See Rounding Off to Whole Dollars on Page 10.
Be sure both you and your spouse file your income tax returns at the same time if you filed joint estimated tax payments but elect or are required to file separate income tax returns. No refund will be processed until both Connecticut returns are received.
Use the correct DRS mailing label on the envelope when filing your return. One label is for refunds and all other tax forms without payment. The other label is for all tax forms with payment.

Who Must File a Connecticut Resident Return

You must file a Connecticut resident income tax return if you were a resident for the entire year and any of the following is true for the 2008 taxable year:

You had Connecticut income tax withheld;
You made estimated tax payments to Connecticut or a payment with Form CT-1040 EXT;
You meet the Gross Income Test; or
You had a federal alternative minimum tax liability.

If none of the above apply, do not file a Connecticut resident income tax return.

Gross Income Test

You must file a Connecticut income tax return if your gross income for the 2008 taxable year exceeds:

$12,000 and you are filing separately;
$13,000 and you are filing single;
$19,000 and you are filing head of household; or
$24,000 and you are filing jointly or qualifying widow(er) with dependent child.

Gross income means all income you received in the form of money, goods, property, services not exempt from federal income tax, and any additions to income required to be reported on Form CT-1040, Schedule 1.

Gross income includes but is not limited to:

Compensation for services, including wages, fees, commissions, taxable fringe benefits, and similar items;
Gross income from a business;
Capital gains;
Interest and dividends;
Gross rental income;
Gambling winnings;
Alimony;
Taxable pensions and annuities;
Prizes and awards;
Your share of income from partnerships, S corporations, estates, or trusts;
IRA distributions;
Unemployment compensation;
Federally taxable Social Security benefits; and
Federally taxable disability benefits.

The following examples explain the gross income test for a Connecticut resident:

Example 1: Your only income is from a sole proprietorship and you file federal Form 1040 reporting the following on Schedule C:
Gross Income ......$100,000
Expenses...............($92,000)
Net Income............. $8,000

Because the gross income of $100,000 exceeds the minimum requirement, you must file a Connecticut income tax return.

Example 2: You received $8,000 in federally nontaxable Social Security benefits and $11,000 in interest income. Since nontaxable Social Security benefits are not included in gross income, you do not have to file a Connecticut income tax return unless Connecticut tax was withheld or estimated tax payments were made.

Example 3: You file as single on a Connecticut income tax return and received $12,625 in wage income and $1,000 in federally-exempt interest from California state bonds. Your federal gross income with additions from Form CT-1040, Schedule 1 (interest on state or local obligations other than Connecticut) is $13,625. Therefore, you must file a Connecticut income tax return.

Resident, Part-Year Resident, or Nonresident

The following terms are used in this section:

Domicile (permanent legal residence) is the place you intend to have as your permanent home. It is the place you intend to return to whenever you are away. You can have only one domicile although you may have more than one place to live. Your domicile does not change until you move to a new location and de.nitely intend to make your permanent home there. If you move to a new location but intend to stay there only for a limited time (no matter how long), your domicile
does not change. This also applies if you are working in a foreign country.

Permanent place of abode is a residence (a building or structure where a person can live) that you permanently maintain, whether or not you own it, and generally includes a residence owned by or leased to your spouse. A place of abode is not permanent if it is maintained only during a temporary stay for the accomplishment of a particular purpose.

You are a resident for the 2008 taxable year if:

Connecticut was your domicile (permanent legal residence) for the entire 2008 taxable year; or
You maintained a permanent place of abode in Connecticut during the entire 2008 taxable year and spent a total of more than 183 days in Connecticut during the 2008 taxable year.

Nonresident aliens who meet either of these conditions are considered Connecticut residents even if federal Form 1040NR-EZ or federal Form 1040NR is filed for federal income tax purposes. See also Spouses With Different Residency Status on Page 14 and Special Information for Nonresident Aliens on this page.

If you are a resident and you meet the requirements for Who Must File a Connecticut Resident Return for the 2008 taxable year, you must file Form CT-1040EZ or Form CT-1040.

You are a part-year resident for the 2008 taxable year if you changed your permanent legal residence by moving into or out of Connecticut during the 2008 taxable year. If you are a part-year resident, you may not elect to be treated as a resident individual.

If you are a part-year resident and you meet the requirements for Who Must File Form CT-1040NR/PY for the 2008 taxable year, you must file Form CT-1040NR/PY, Connecticut Nonresident and Part-Year Resident Income Tax Return.

You are a nonresident for the 2008 taxable year if you are neither a resident nor a part-year resident for the 2008 taxable year.

If you are a nonresident and you meet the requirements for Who Must File Form CT-1040NR/PY for the 2008 taxable year, you must file Form CT-1040NR/PY.

Although you and your spouse file jointly for federal purposes, you may be required to file separate Connecticut returns. See Spouses With Different Residency Status on Page 10.

If you meet all of the conditions in Group A or Group B, you may be treated as a nonresident for 2008 even if your domicile was Connecticut.

Group A

You did not maintain a permanent place of abode in Connecticut for the entire 2008 taxable year;
You maintained a permanent place of abode outside of Connecticut for the entire 2008 taxable year; and
You spent not more than 30 days in the aggregate in Connecticut during the 2008 taxable year.

Group B

You were in a foreign country for at least 450 days during any period of 548 consecutive days;
During this period of 548 consecutive days, you did not spend more than 90 days in Connecticut and you did not maintain a permanent place of abode in Connecticut at which your spouse (unless legally separated) or minor children spent more than 90 days; and
During the nonresident portion of the taxable year in which the 548-day period begins, and during the nonresident portion of the taxable year in which the 548-day period ends, you were present in Connecticut for no more than the number of days that bears the same ratio to 90 as the number of days in the portion of the taxable year bears to 548. See the calculation below:

(Number of days in the nonresident portion / 548 ) x 90 = Maximum days allowed in Connecticut

See Special Notice 2000(17), 2000 Legislation Affecting the Connecticut Income Tax.

Military Personnel Filing Requirements

Military personnel who claim Connecticut as a residence but are stationed elsewhere are subject to Connecticut income tax. If you enlisted in the service as a Connecticut resident and have not established a new domicile (permanent legal residence) elsewhere, you are required to file a resident income tax return unless you meet all of the conditions in Group A or Group B for being treated as a nonresident. See Resident, Part-Year Resident, or Nonresident on Page 5.

If your permanent home (domicile) was outside Connecticut when you entered the military, you do not become a Connecticut resident because you are stationed and live in Connecticut. As a nonresident, your military pay is not subject to Connecticut income tax. However, income you receive from Connecticut sources while you are a nonresident (including your spouse's nonmilitary income) may be subject to Connecticut income tax. See the instructions for aConnecticut nonresident contained in the instruction booklet for Form CT-1040NR/PY.

Example: Jennifer is a resident of Florida. She enlisted in the Navy in Florida and was stationed in Groton, Connecticut. She earned $38,000 in military pay.

If Jennifer had no other income . . .
Since Jennifer resided and enlisted in Florida, she is considered a resident of Florida and does not have to file a Connecticut return. Military personnel are residents of the state in which they resided when they enlisted.

If Jennifer had a part-time job in Connecticut . . .
Her Connecticut source income from nonmilitary employment is taxable. Jennifer must file Form CT-1040NR/PY to report the income.

Spouses of military personnel stationed in Connecticut may be considered residents of this state even if their domicile is elsewhere. See Resident, Part-Year Resident, or Nonresident on Page 5. See Informational Publication 2008(22), Connecticut Income Tax Information for Armed Forces Personnel and Veterans.

Combat Zone

The income tax return of any individual in the U.S. Armed Forces serving in a combat zone or injured and hospitalized while serving in a combat zone is due 180 days after returning. There will be no penalty or interest charged. For any individual who dies while on active duty in a combat zone or as a result of injuries received in a combat zone, no income tax or return is due for the year of death or for any prior taxable year ending on or after the first day serving in a combat zone. If any tax was previously paid for those years, the tax will be refunded to the legal representative of the estate or to the surviving spouse upon the filing of a return on behalf of the decedent. In filing the return on behalf of the decedent, the legal representative or the surviving spouse should enter zero tax due and attach a statement to the return along with a copy of the death certificate.

Combat zone is an area designated by the President of the United States as a combat zone by executive order. A combat zone also includes an area designated by the federal government as a qualified hazardous duty area.

Members of the U.S. Armed Forces serving in military operations in the Kosovo, Afghanistan, or Arabian Peninsula regions are eligible for the 180-day extension allowed to individuals serving in a combat zone. Spouses of military personnel and civilians supporting the military in these regions who are away from their permanent duty stations, but are not within the designated combat zone, are also eligible for the extension. Individuals requesting an extension under combat zone provisions should print both the name of the combat zone and the operation they served with at the top of their Connecticut tax return. This is the same combat zone or operation name provided on their federal income tax return. See Informational Publication 2008(22), Connecticut Income Tax Information for Armed Forces Personnel and Veterans.

May I File My Income Tax Return Over the Internet

Most Connecticut taxpayers may use the DRS Taxpayer Service Center (TSC) to file their Connecticut income tax return. For more information about the TSC, see Page 2.

You may electronically file your Connecticut income tax return if all of the following are true:

You filed a 2007 Connecticut income tax return; or You have never filed a Connecticut income tax return, but you have a valid Connecticut driver's license;
Your filing status is the same as last year. See the chart in the What's New section on Page 3 for information on 2008 filing status options;
You have no more than ten W-2 or 1099 forms that show Connecticut income tax withheld;
You are not filing Form CT-8379, Nonobligated Spouse Claim, with your return; and
You are not filing Form CT-1040CRC, Claim of Right Credit.

May I File Form CT-1040EZ

Most residents may file this short, simple Form CT-1040EZ. You may file Form CT-1040EZ if all of the following are true:

You were a resident of Connecticut for the entire year or consent to be treated as a resident for the entire year;
You did not report federally taxable Social Security benefits for the 2008 taxable year;
You had no modifications to federal adjusted gross income for Connecticut income tax purposes, or your only modification is a federally taxable refund of state and local income taxes. See Modifications to Federal Adjusted Gross Income;
You are not claiming credit for income taxes paid to another jurisdiction;
You do not have a federal alternative minimum tax liability;
You are not claiming an adjusted net Connecticut minimum tax credit;
You did not report treaty income on your federal income tax return; and
You are not filing Form CT-1040CRC, Claim of Right Credit.

If any of the statements are not true, you must fi le Form CT-1040 or Form CT-1040NR/PY.

If you are filing your return after the due date and you want to pay interest and penalty with your return, you must file Form CT-1040. However, if you file Form CT-1040EZ, DRS will bill you for outstanding penalty and interest.

If you are a resident and your spouse is a part-year resident or nonresident and you file a joint federal income tax return, you may not be eligible to file a joint Form CT-1040EZ. See Spouses With Different Residency Status on Page 10.

Connecticut Adjusted Gross Income for Form CT-1040EZ

Connecticut adjusted gross income is your federal adjusted gross income as reported on federal Form 1040, Line 37; federal Form 1040A, Line 21; or federal Form 1040EZ, Line 4; minus any taxable refund of state and local income taxes reported on federal Form 1040, Line 10.

Modifications to Federal Adjusted Gross Income

If you have any of the following modifications, you must file Form CT-1040.

Additions

Interest on state and local government obligations other than Connecticut;
Exempt-interest dividends from a mutual fund derived from state or municipal government obligations other than Connecticut;
Taxable amount of lump-sum distributions from qualified plans not included in federal adjusted gross income;
Beneficiary's share of Connecticut fi duciary adjustment;
Loss on sale of Connecticut state and local government bonds;
Treaty income for nonresident aliens reported on federal Form 1040NR-EZ or Form 1040NR; or
Loss or deduction of an enrolled member of the Mashantucket Pequot Tribe who resides in Indian country of the tribe or any loss or deduction of an enrolled member of the Mohegan Tribe who resides in Indian country of the tribe where the loss or deduction is derived from or connected with Indian country of the tribe.

Subtractions

Social Security benefit adjustment;
Interest on U.S. government obligations;
Contributions to a Connecticut Higher Education Trust (CHET) account;
Exempt dividends from certain qualifying mutual funds derived from U.S. government obligations;
Tier 1 and Tier 2 railroad retirement benefits and supplemental annuities;
Special depreciation allowance for qualifi ed property placed in service during preceding year(s);
Beneficiary's share of Connecticut fi duciary adjustment;
Gain on sale of Connecticut state and local government bonds;
Distributions to a designated beneficiary from CHET;
Interest, dividends, or capital gains earned on contributions to accounts established for a designated benefi ciary under the Connecticut Homecare Option Program for the Elderly;
Income received from the U.S. government as retirement pay for a retired member of the armed forces of the United States or the National Guard;
Interest earned on funds deposited in a Connecticut individual development account to the extent included in federal adjusted gross income; or
Income or gain of an enrolled member of the Mashantucket Pequot Tribe who resides in Indian country of the tribe or any income or gain of an enrolled member of the Mohegan Tribe who resides in Indian country of the tribe where the income or gain is derived from or connected with Indian country of the tribe.

Taxable Year and Method of Accounting

You must use the same taxable year for Connecticut income tax purposes that you use for federal income tax purposes. Most individuals use the calendar year as their taxable year for federal income tax purposes. However, if the calendar year is not your taxable year for federal income tax purposes, references in this booklet to 2008 are references to your taxable year beginning during 2008.

You must use the same method of accounting for Connecticut income tax purposes that you use for federal income tax purposes.

If your taxable year or method of accounting is changed for federal income tax purposes, the same change must be made for Connecticut income tax purposes.

When to File

Your Connecticut income tax return is due on or before April 15, 2009. If you are not a calendar year filer, your return is due on or before the fifteenth day of the fourth month following the close of your taxable year. If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.

Your return will meet the timely filed and timely payment rules if the U.S. Postal Service cancellation date, or the date recorded or marked by a designated private delivery service (PDS) using a designated type of service, is on or before the due date. Not all services provided by these designated PDSs qualify.

This list is subject to change. See Policy Statement 2008(3), Designated Private Delivery Services and Designated Types of Service.

The following are the designated PDSs and designated types of service at the time of publication:

Federal Express (FedEx)

FedEx Priority Overnight
FedEx Standard Overnight
FedEx 2Day
FedEx International Priority
FedEx International First

United Parcel Service (UPS)

UPS Next Day Air
UPS Next Day Air Saver
UPS 2nd Day Air
UPS 2nd Day Air A.M.
UPS Worldwide Express Plus
UPS Worldwide Express

If Form CT-1040EZ is filed late or all the tax due is not paid with the return, see Interest and Penalties on Page 19 to determine if interest and penalty apply.

Extension Requests

You may be eligible for a six-month extension of time to file your return. See Extension of Time to File on Page 16.

You may be eligible for a six-month extension of time to pay the tax due if you file Form CT-1127, Application for Extension of Time for Payment of Income Tax, and show that paying the tax by the due date will cause undue hardship. See Extension of Time to Pay on Page 17.

Where to File

For refunds and all other tax forms without payment enclosed, use the mailing label with this address and mail your return to:

Department of Revenue Services
PO Box 150420
Hartford CT 06115-0420

For all tax forms with payment enclosed, use the mailing label with this address and mail your return with payment to:

Department of Revenue Services
PO Box 150440
Hartford CT 06115-0440

Completing Form CT-1040EZ

Before you begin, gather all your records including all your federal W-2 and 1099 forms. Use this information to complete your federal income tax return. The information on your federal return is needed to complete your Connecticut return. Complete the return in blue or black ink only.

1. Taxpayer Information

Filing Status

Check the appropriate box to indicate your fi ling status. You may check only one box. Except as otherwise noted, any reference in these instructions to a spouse also refers to a party to a civil union recognized under Connecticut law (civil union partners).

Generally, your filing status for Connecticut income tax purposes must match your federal income tax filing status for the year except as otherwise noted.

Civil union partners or spouses in a marriage recognized under Kerrigan v. Commissioner of Public Health, 289 Conn. 135 (2008) (Kerrigan) must use filing jointly for Connecticut only or filing separately for Connecticut only. They may not use single or, if applicable, head of household (although this will be their filing status for federal income tax purposes).

Filing Jointly for Federal and Connecticut: This is your Connecticut income tax filing status if your filing status for federal income tax purposes is married filing jointly except as noted below.

If you are a resident or nonresident of Connecticut and your spouse is a part-year resident of Connecticut, filing separately for Connecticut only is your Connecticut income tax fi ling status.
If you are both part-year residents of Connecticut but do not have the same period of residency, fi ling separately for Connecticut only is your Connecticut income tax filing status.
If you are both part-year residents of Connecticut and have the same period of residency, filing jointly for federal and Connecticut is your Connecticut income tax fi ling status.
If you are a resident of Connecticut and your spouse is a nonresident of Connecticut, filing separately for Connecticut only is your Connecticut income tax filing status unless you both elect to be treated as residents of Connecticut for the entire taxable year and to file a joint Connecticut income tax return. If an election is made, filing jointly for federal and Connecticut is your Connecticut income tax fi ling status.
If you are both nonresidents of Connecticut and only one of you has income derived from or connected with sources within Connecticut, only that spouse is required to file a Connecticut income tax return and that spouse's Connecticut income tax filing status is fi ling separately for Connecticut only unless you both elect to file a joint Connecticut income tax return. If an election is made, filing jointly for federal and Connecticut is your Connecticut income tax fi ling status.

Filing Jointly for Connecticut Only: This is your Connecticut income tax filing status if you are parties to a civil union recognized under Connecticut law or if you are in a marriage recognized under Kerrigan and have elected to file a joint Connecticut income tax return except as noted below:

If you are a resident or nonresident of Connecticut and your spouse is a part-year resident of Connecticut, filing separately for Connecticut only is your Connecticut income tax fi ling status.
If you are both part-year residents of Connecticut but do not have the same period of residency, fi ling separately for Connecticut only is your Connecticut income tax filing status.
If you are both part-year residents of Connecticut and have the same period of residency, you may choose fi ling jointly for Connecticut only or filing separately for Connecticut only as your Connecticut income tax fi ling status.
If you are a resident of Connecticut and your spouse is a nonresident of Connecticut, filing separately for Connecticut only is your Connecticut income tax filing status unless you both elect to be treated as residents of Connecticut for the entire taxable year and to file a joint Connecticut income tax return. If an election is made, filing jointly for Connecticut only is your Connecticut income tax fi ling status.
If you are both nonresidents of Connecticut and only one of you has income derived from or connected with sources within Connecticut, only that spouse is required to file a Connecticut income tax return and that spouse's Connecticut income tax filing status is fi ling separately for Connecticut only, unless you both elect to file a joint Connecticut income tax return. If an election is made, filing jointly for Connecticut only is your Connecticut income tax fi ling status.

Filing Separately for Federal and Connecticut: This is your Connecticut income tax filing status if your filing status for federal income tax purposes is married fi ling separately.

Filing Separately for Connecticut Only: This is your Connecticut income tax filing status if you are civil union partners or if you are spouses in a marriage recognized under Kerrigan and have not elected to file a joint Connecticut income tax return. This is also your Connecticut income tax filing status if the instructions above so indicate.

If your filing status is qualifying widow(er) with dependent child on federal From 1040 or 1040A, check the box on Form CT-1040EZ for "Qualifying widow(er) with dependent child." Do not enter your deceased spouse's name or SSN in the spaces provided for spouse's name and spouse's SSN.

Spouses With Different Residency Status

When one spouse is a nonresident alien and the other spouse is a citizen or resident of the United States, each spouse who is required to file a Connecticut income tax return must file as filing separately for Connecticut only unless:

An election is made by the nonresident alien and his or her spouse to file a joint federal income tax return and they do, in fact, file a joint federal income tax return. This requirement does not apply if you are civil union partners or spouses in a marriage recognized under Kerrigan; and
The spouses are otherwise required or permitted to fi le a joint Connecticut income tax return.

The election to file a joint return means the joint federal adjusted gross income must be used on Form CT-1040EZ, Line 1. It also means the spouse who might not otherwise be required to file a Connecticut income tax return will now be jointly and severally liable for any tax liability associated with the filing of a joint Connecticut income tax return.

If you are filing a joint federal return with your spouse but are required to file a separate Connecticut return, each of you must recompute your federal adjusted gross income as if you were each filing as married filing separately for federal income tax purposes. Enter on Form CT-1040EZ, Line 1, your income as recalculated. This requirement does not apply if you are civil union partners or spouses in a marriage recognized under Kerrigan.

Taxpayers Filing Jointly for Connecticut Only: Taxpayers filing jointly for Connecticut only must recalculate their federal adjusted gross income as if, for federal tax purposes, they were allowed and elected to file as married filing jointly.

Employer provided health insurance coverage for an employee's civil union partner or for a spouse in a marriage recognized under Kerrigan is taxable income to the employee for federal income tax purposes. In this case, you must subtract this amount from your federal adjusted gross income and enter the result on Line 1 of your Connecticut income tax return.

Social Security Number, Name, and Address

You must write your Social Security Number (SSN), name, and address in the space provided. If you file a joint return, enter your SSN and your spouse's SSN in the order they appear on your federal return.

If you are a nonresident alien and do not have an SSN, enter your Individual Taxpayer Identification Number (ITIN) in the space provided above your name. Nonresident aliens who have applied for an ITIN from the Internal Revenue Service by filing federal Form W-7, but have not received the ITIN, must wait for the ITIN to be issued before filing their Connecticut tax return. However, if you have not received your ITIN by April 15, file your return or Form CT-1040 EXT without the ITIN, pay the tax due, and attach a copy of the federal Form W-7. DRS will contact you upon receipt of your return. DRS will hold your return until you receive your ITIN and you forward the information to us. If you fail to submit the information requested, the processing of your return will be delayed. If the taxpayer is deceased, see Deceased Taxpayers on Page 16.

Rounding Off to Whole Dollars

You must round off cents to the nearest whole dollar on your return and schedules. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total. If you do not round to whole dollars, DRS will disregard the cents.

Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on the line.

2. Calculate Your Tax

Except as otherwise noted, any reference in these instructions to filing jointly includes filing jointly for federal and Connecticut and filing jointly for Connecticut only. Likewise, filing separately includes filing separately for federal and Connecticut and filing separately for Connecticut only.

Line 1: Federal Adjusted Gross Income

Enter your federal adjusted gross income from your 2008 federal income tax return. This is the amount reported on federal Form 1040, Line 37; federal Form 1040A, Line 21; or federal Form 1040EZ, Line 4.

Line 2: Refunds of State and Local Income Taxes

Enter the amount of taxable refunds of state and local income taxes you reported on your federal Form 1040, Line 10. If Line 10 of your federal Form 1040 is blank, or if you filed federal Form 1040A or federal Form 1040EZ, enter "0."

Line 3: Connecticut Adjusted Gross Income

Subtract Line 2 from Line 1 and enter the result. This is your Connecticut adjusted gross income.

Line 4: Income Tax

For each filing status, if the amount on Line 3 is $12,000 or less for filing separately; $13,000 or less for single; $19,000 or less for head of household; or $24,000 or less for filing jointly, or qualifying widow(er) with dependent child, enter "0" on Line 4 and Line 6. You do not owe any income tax. Otherwise, calculate your tax using one of the following methods.

Tax Tables: If your Connecticut adjusted gross income is less than or equal to $102,000, you may use the Tax Tables on Page 24 to find your tax. Be sure to use the correct column in the Tax Tables. After you have found the correct tax, enter that amount on Line 4.

Tax Calculation Schedule: If your Connecticut adjusted gross income is more than $102,000, you must use the Tax Calculation Schedule on Page 34 or visit www.ct.gov/DRS to use the Income Tax Calculator on the DRS website to figure your tax. You may also use the Tax Calculation Schedule if your Connecticut adjusted gross income is less than or equal to $102,000.

Line 5: Credit for Property Taxes Paid on Your Primary Residence or Motor Vehicle, or Both

If the amount on Line 4 is zero, skip Line 5 and go to Line 6. Otherwise, you must complete and attach Schedule 1EZ on Page 3 of Form CT-1040EZ to be allowed this credit. Enter the amount from Line 27. Be certain to include all of the requested information or your credit may be denied. See Schedule 1EZ - Credit for Property Taxes Paid on Your Primary Residence or Motor Vehicle, or Both on Page 13.

The credit is limited to the lesser of $500 or the amount of qualifying property taxes paid. The maximum property tax credit allowed is $500 per return regardless of fi ling status. See the Property Tax Credit Table on Page 36. This credit may be used to offset your 2008 income tax only. You may not carry this credit forward and it is not refundable.

Line 6: Connecticut Income Tax

Subtract Line 5 from Line 4 and enter the result. If less than zero, enter "0."

Line 7: Individual Use Tax

Complete and attach Schedule 2EZ on Page 3 of Form CT-1040EZ. See Schedule 2EZ - Individual Use Tax on Page 14. Enter the total use tax due as reported on Schedule 2EZ, Line 28. You must enter "0" if no Connecticut use tax is due; otherwise you will not have fi led a use tax return.

Line 8: Total Tax

Add Line 6 and Line 7 and enter the total.

3. Payments

Line 10: Connecticut Tax Withheld

For each federal W-2 or 1099 form, where Connecticut income tax was withheld, enter the following on Lines 10a through 10g.

Column A: Enter the Employer Identifi cation Number or Payer Identifi cation Number.

Column B: Enter the amount of Connecticut wages, tips, etc.

Column C: Enter the amount of Connecticut income tax withheld. Do not include tax withheld for other states or federal income tax withholding.

You must complete all columns or your Connecticut withholding will be disallowed.

If you have more than seven federal W-2 or 1099 forms showing Connecticut income tax withheld, you must complete and attach Supplemental Schedule CT-1040WH, Connecticut Income Tax Withholding (located in booklet). Enter on Supplemental Schedule CT-1040WH only Connecticut income tax withholding amounts not previously reported on Form CT-1040EZ. Enter the total from Supplemental Schedule CT-1040WH, Line 3, on the last line of Column C, Line 10h.

Add all entries in Column C (including the additional amount from Supplemental Schedule CT-1040WH) and enter the total Connecticut income tax withheld on Line 10.

Do not send copies of W-2 and 1099 forms. Keep these forms for your records. DRS may request them at a later date.

When filing Form CT-8379, Nonobligated Spouse Claim, attach all W-2 and 1099 forms showing Connecticut income tax withheld.

Line 11: All 2008 Estimated Tax Payments

Enter the total of all Connecticut estimated tax payments, advance tax payments, and any overpayments of Connecticut income tax applied from a prior year. Be sure to include any 2008 estimated payments made in 2009. Do not include any refunds received.

Line 12: Payments Made With Form CT-1040 EXT

If you fi led Form CT-1040 EXT, Application for Extension of Time to File, enter the amount you paid with that form.

Line 13: Total Payments

Add Lines 10, 11, and 12 and enter the total. This represents the total of all Connecticut tax payments made.

4. Refund

Line 14: Overpayment

If Line 13 is greater than Line 9, subtract Line 9 from Line 13 and enter the result. To properly allocate your overpayment, go to Lines 15, 16, and 17.

Line 15: Amount of Line 14 You Want Applied to Your 2009 Estimated Tax

Enter the amount of your 2008 overpayment you want applied to your 2009 estimated Connecticut income tax. It will be treated as estimated tax paid on April 15, 2009, if your return is fi led on time or if you fi led a timely request for extension and your return is fi led within the extension period. Payments received after April 15, 2009, will be applied as of the date of receipt. Your request to apply this amount to your 2009 estimated income tax is irrevocable.

Line 16: Total Contributions to Designated Charities

You may make a contribution on this return only if you are entitled to a refund. Your contribution is limited to your refund amount. Complete and attach Schedule 3EZ on Page 3 of Form CT-1040EZ. Enter the total contributions as reported on Schedule 3EZ, Line 29. Your contribution is irrevocable. You may also make direct contributions by following the instructions on Page 20.

Line 17: Refund

Subtract the total of Line 15 and Line 16 from Line 14 and enter the result. This is your refund. Be sure to affi x the refund label to the envelope when mailing your return.

Get your refund faster by choosing direct deposit. Complete Lines 17a, 17b, and 17c to have your refund directly deposited into your checking or savings account.

Enter your nine-digit bank routing number and your bank account number in Lines 17b and 17c. Your bank routing number is the first nine-digit number printed on your check or savings withdrawal slip. Your bank account number generally follows the bank routing number. Do not include the check number as part of your account number. Bank account numbers can be up to 17 digits and must be numeric.

If any of the bank information you supply for direct deposit does not match, a paper check will automatically be issued to you. Some financial institutions do not allow a joint refund to be deposited into an individual account.

Your overpayment will be applied in the following order: penalty and interest you owe; other taxes you owe DRS; debts to other Connecticut state agencies; federal taxes you owe the IRS; taxes you owe to other states; amounts designated by you to be applied to your 2009 estimated tax; and charitable contributions designated by you. Any remaining balance will be refunded to you.

5. Amount You Owe

Line 18: Total Amount Due

If Line 9 is more than Line 13, subtract Line 13 from Line 9. This is the total amount of tax you owe. Pay the amount in full with your return. If the amount you owe is $1,000 or more, you may be subject to interest on the underpayment of estimated income tax. See Filing Form CT-2210 on Page 18.

Payment Options

Pay Electronically

Visit the Taxpayer Service Center (TSC) at www.ct.gov/DRS and follow the prompts to make a direct payment. You may also visit https://drsindtax.ct.gov to make a direct payment if you do not want to login to the TSC to make a bill payment. You can authorize DRS to transfer funds from your bank account (checking or savings) to a DRS account by entering your bank account number and your bank routing transit number. You can file your return any time before the due date and designate the amount of payment and date of transfer. Your bank account will be debited on the date you indicate. You must pay the balance due on or before the due date (April 15, 2009) to avoid penalty and interest.

Pay by Credit Card or Debit Card

If you filed a 2007 Connecticut income tax return, you may elect to pay your 2008 Connecticut income tax liability using your American Express® card, Discover® card, MasterCard® card, VISA® card, or comparable debit card. A convenience fee will be charged by the credit card service provider. The fee is 2.49% of your total tax payment. You will be informed of the amount of the fee and you may elect to cancel the transaction. At the end of the transaction, you will be given a confirmation number for your records.

Call Official Payments Corporation at 1-800-2PAY-TAX (1-800-272-9829). You will be asked to enter the Connecticut Jurisdiction Code: 1777; or
Visit: www.officialpayments.com and select Payment Center.

Your payment is effective on the date you make the charge.

Pay by Mail

Make your check payable to Commissioner of Revenue Services. To ensure proper posting of your payment, write "2008 Form CT-1040EZ" and your SSN(s) (optional) on the front of your check. Be sure to sign your check and paper clip it to the front of your return. Do not send cash. DRS may submit your check to your bank electronically.

Failure to file or failure to pay the proper amount of tax when due will result in penalty and interest charges. It is to your advantage to file when your return is due whether or not you are able to make full payment.

6. Sign Your Return

After you complete Form CT-1040EZ, sign your name and write the date you signed the return. Your spouse must also sign and enter the date if this is a joint return. The signature line is on Page 2 of Form CT-1040EZ.

If you file a joint return, you must review the information with your spouse. When you and your spouse sign the return, you become jointly and severally responsible for paying the full amount of tax, interest, and penalties due.

Paid Preparer Signature

Anyone you pay to prepare your return must sign and date it. Paid preparers must also enter their Social Security Number (SSN) or Preparer Tax Identification Number (PTIN), and their firm's Federal Employer Identification Number (FEIN) in the spaces provided.

Third Party Designee

To authorize DRS to contact a friend, family member, or any other person to discuss your 2008 tax return, enter the designee's name, telephone number, and any fi ve numbers the designee chooses as his or her personal identification number (PIN). To authorize DRS to contact the paid preparer who signed your return, enter "Preparer" in the space for the designee's name. You do not have to provide the other information requested.

If you enter a designee's name, you and your spouse (if filing a joint return) are authorizing DRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:

Give DRS any information missing from your return;
Call DRS for information about the processing of your return or the status of your refund or payment; and
Respond to certain DRS notices you have shared with the designee about math errors, offsets, and return preparation. Notices will not be sent to the designee.

Once DRS completes processing the return, the authorization ends. The authorization cannot be revoked. However, the authorization will automatically end no later than the due date (without regard to extensions) for filing your 2009 tax return. This is April 15, 2010, for most taxpayers.

Selecting a designee does not replace a power of attorney and will not authorize the designee to receive refund checks, bind you to anything (including additional tax liabilities), or represent you before DRS. To authorize another individual to represent you or act on your behalf, you must complete Form LGL-001, Power of Attorney.

Mailing Label

DRS no longer provides a preprinted peel-off label. You must enter your name, mailing address, SSN, and the name and SSN for your spouse (if filing a joint return), on the return.

Order of Attachments

Paper clip your check in payment of the tax due to the front of the income tax form in the appropriate area marked "Clip check here."

In addition, if you must file any of the following forms, attach the form(s) to the front of your income tax return in the following order:

Form CT-19IT, Title 19 Status Release Form
Form CT-1127, Application for Extension of Time for Payment of Income Tax
Form CT-8379, Nonobligated Spouse Claim (with copies of W-2s)

Attach other required forms and schedules, including Supplemental Schedule CT-1040WH, Connecticut Income Tax Withholding, to the back of your return or as directed on the form.

Filing Your Return

Keep a copy of this return and all attachments for your records. You may need information from it when you file next year's return, make estimated tax payments, or respond to a question from DRS. Attach to this return any required schedules and forms. Do not attach copies of your federal income tax return or federal schedules.

Remove both labels from the envelope flap along the perforation.
Choose the correct label for your return; moisten and place it on the return envelope.
Affix the correct postage to the envelope.

Do not use these mailing labels to send other correspondence to DRS. Using these labels for other purposes will delay our response to you.

Schedule 1EZ - Credit for Property Taxes Paidon Your Primary Residence or Motor Vehicle

Connecticut residents must complete Schedule 1EZ to determine the amount of credit (if any) that may be taken against a Connecticut income tax liability. The credit is for property taxes paid during 2008 to a Connecticut political subdivision on a primary residence or privately owned or leased motor vehicle, or both. You must attach Schedule 1EZ to your Form CT-1040EZ or your credit will be disallowed. If you entered zero on Form CT-1040EZ, Line 4, do not complete this schedule.

See Informational Publication 2008(21), Q&A: Income Tax Credit for Property Taxes Paid to a Connecticut Political Subdivision.

Which Property Tax Bills Qualify

You may take credit against your 2008 Connecticut income tax liability for property tax payments you made on your primary residence and privately owned or leased motor vehicle to a Connecticut political subdivision. Generally, property tax bills due and paid during 2008 qualify for this credit. This includes any installment payments you made during 2008 that were due in 2008 and any installments you prepaid during 2008 that were due in 2009. Supplemental property tax bills due during 2008 or 2009 also qualify if paid during 2008. However, the late payment of any property tax bills or the payment of any interest, fees, or charges related to the property tax bill do not qualify for the credit.

Taxpayers who file a joint Connecticut income tax return may include property tax bills for which each spouse is individually or jointly liable.

You may take credit for a leased motor vehicle if you had a written lease agreement for a term of more than one year and the property tax became due and was paid during 2008 either by the leasing company or by you. Refer to your January 2009 billing statement from the leasing company to determine the amount of property taxes that may be eligible for the credit. Your statement will either indicate the amount of property taxes paid on your leased motor vehicle or provide you with a toll-free number you may call to obtain the necessary information. If you do not receive a billing statement in January 2009, contact your leasing company for the appropriate property tax information.

Example 1: Ernie received a property tax bill for a motor vehicle listed on his town's October 1, 2006, grand list. The bill was payable in two installments: July 1, 2007, and January 1, 2008. If Ernie paid the January 1, 2008, installment during 2008, he would be eligible to claim it on his 2008 income tax return, but if he prepaid it during 2007, he would not be eligible to take credit for it on his 2008 return, but he may have been eligible to take credit for it on his 2007 return.

Example 2: Isabelle received a property tax bill for a motor vehicle listed on her town's October 1, 2007, grand list. The bill was payable in two installments: July 1, 2008, and January 1, 2009. Isabelle is eligible to take credit for both installments on her 2008 income tax return, if she paid both installments during 2008. If Isabelle waited until January 1, 2009, to pay her second installment, she would not be eligible to take credit on her 2008 return for this installment, but she may be eligible to take credit for it on her 2009 return.

Maximum Credit Allowed

The maximum credit allowed for 2008 on your primary residence and motor vehicle is $500 per return regardless of filing status. The maximum property tax credit cannot exceed the amount of qualifying property taxes paid or the amount of tax entered on Form CT-1040EZ, Line 4, and is phased out depending upon a taxpayer's adjusted gross income. To be allowed this credit, you must complete Schedule 1EZ in its entirety and attach it to your return.

Motor Vehicle Credit Restrictions

The number of motor vehicles eligible for this credit depends on your filing status as shown on the front of your Connecticut income tax return. Any individual whose filing status is single, filing separately, or head of household is limited to the property tax paid on one motor vehicle even if the individual sells a motor vehicle and purchases a replacement motor vehicle during the taxable year and only owns one motor vehicle at any time during the taxable year. Individuals whose filing status is filing jointly or qualifying widow(er) are limited to the property taxes paid on two motor vehicles.

Schedule 1EZ - Line Instructions

Name of Connecticut Tax Town or District- Enter the Connecticut town or taxing district to which the qualifying property tax was paid.

Description of Property- Enter the description of the property. If a primary residence, enter the street address. If a motor vehicle, enter the year, make, and model.

Date(s) Paid- Enter the date(s) you paid qualifying property tax.

Line 19: Primary Residence- Enter the total amount of property tax paid on your primary residence.

Line 20: Auto 1 - Enter the total amount of property tax paid on your motor vehicle.

Line 21: Filing Jointly or Qualifying Widow(er) Only - Auto 2- Enter the total amount of property taxes paid on your second motor vehicle.

Line 22 - Add Lines 19, 20, and 21 and enter the total.

Line 23- The maximum property tax credit allowed is $500.

Line 24- Enter the lesser of Line 22 or Line 23.

Line 25: Limitation - Enter "0" on Line 25 and enter amount from Line 24 on Line 27 if your:

Filing status is:	Connecticut adjusted gross income is:
Single	$ 56,500 or less
Filing jointly or qualifying widow(er)	$100,500 or less
Filing separately	$ 50,250 or less
Head of Household	$ 78,500 or less

Otherwise, go to the Property Tax Credit Table on Page 36 or use the Property Tax Credit Calculator on the DRS website at www.ct.gov/taxforms. Enter the decimal amount from the Property Tax Credit Table on Form CT-1040EZ, Line 25.

Line 26 - Multiply Line 24 by Line 25.

Line 27 - Subtract Line 26 from Line 24. Enter the result here and on Form CT-1040EZ, Line 5.

Schedule 2EZ - Individual Use Tax

In general, goods or services purchased out-of-state and subject to the Connecticut sales tax if those goods or services are purchased from a Connecticut retailer are subject to the Connecticut use tax. Generally, individuals who purchased goods from mail order or catalog companies and had those goods shipped to Connecticut, and individuals who purchased goods at out-of-state locations and brought those goods back into Connecticut, are subject to the Connecticut use tax if they did not pay Connecticut sales tax. Complete Schedule 2EZ - Individual Use Tax on Page 3 of Form CT-1040EZ, to calculate your use tax liability and attach it to your return.

List separately any individual item with a purchase price of $300 or more. Although you do not need to list separately any individual item with a purchase price of less than $300, the items are subject to tax and the total purchase price of these items should be reported. Multiply the sales and use tax rate of 6% by the purchase price of the item and enter the result. Enter the total tax for all taxable purchases on Schedule 2EZ, Line 28, and Form CT-1040EZ, Line 7.

See Informational Publication 2007(27), Q&A on the Connecticut Individual Use Tax.

If you require additional lines, you should create an identical schedule and attach it to the back of your Form CT-1040EZ.

Enter only those purchases subject to use tax that you have not previously reported on Form OP-186, Connecticut Individual Use Tax Return.

You must enter "0" on Line 7 of Form CT-1040EZ if no Connecticut use tax is due. If you do not make an entry on Line 7, you will not have filed a use tax return.

Line 28 - Complete Schedule 2EZ - Individual Use Tax and enter the total use tax due on Line 28 and on Form CT-1040EZ, Line 7.

General Information

Recordkeeping

Keep a copy of your tax return, worksheets you used, and records of all items appearing on the return (such as W-2 and 1099 forms) until the statute of limitations expires for that return. Usually, this is three years from the date the return was due or filed, whichever is later. You may need this information to prepare future returns or to file amended returns.

Copies of Returns

Complete Form LGL-002, Request for Disclosure of Tax Return or Tax Return Information, to request a copy of a previously-fi led Connecticut income tax return from DRS. You can usually expect to receive your copy in approximately three weeks.

Refund Information

DRS issues refund checks as quickly as possible. If you electronically file your return, you will be issued your refund in four days unless additional review is required. However, for returns filed on paper, you must allow eight to ten weeks from the date you mailed the return before calling to check on the status of your refund.

You may check on the status of your refund anytime by calling 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) or 860-297-5962 (from anywhere). You can also check on the status of your refund on the TSC at www.ct.gov/myrefund.

Be ready to provide your SSN (and your spouse's, if filing jointly) and the exact amount of the refund you requested. If DRS does not issue your refund on or before the ninetieth day after we receive your claim for refund, you may be entitled to interest on your overpayment. Interest is computed at the rate of 2/3% for each month or fraction of a month between the ninetieth day following receipt of your properly completed claim for a refund or the due date of your return, whichever is later, and the date of notice that your refund is due.

Claiming a Refund for a Deceased Taxpayer

If you are a surviving spouse filing jointly with your deceased spouse, you may claim a refund on the jointly-filed return. If you are a court-appointed representative, file the return and attach a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.

Income received by the estate of the decedent for the portion of the year after the decedent's death, and for succeeding taxable years until the estate is closed, must be reported each year on Form CT-1041, Connecticut Income Tax Return for Trusts and Estates.

Offset Against Debts

If you are due a refund, all or part of your overpayment may be used to pay outstanding debts or taxes. Your overpayment will be applied in the following order: penalty and interest you owe; other taxes you owe DRS; debts to other Connecticut state agencies; federal taxes you owe the IRS; taxes you owe to other states; amounts designated by you to be applied to your 2009 estimated tax; and charitable contributions designated by you. Any remaining balance will be refunded to you. If your refund is reduced, you will be mailed an explanation for the reduction.

Nonobligated Spouse

When a joint return is filed and only one spouse owes past-due child support, a debt to any Connecticut state agency, or tax due to another state, the spouse who is not obligated may be eligible to claim a share of a joint income tax refund. A nonobligated spouse who received income in 2008 and who made Connecticut income tax payments (withholding or estimates) for the 2008 taxable year may be eligible to claim his or her share of any refund if:

A joint Connecticut tax return was filed for 2008; and
An overpayment of tax was made.

If you are a nonobligated spouse, you may claim your share of a joint refund by filing Form CT-8379, Nonobligated Spouse Claim.

When filing Form CT-8379, attach all W-2 and 1099 forms showing Connecticut income tax withheld. Remember to check the box on the front of your Connecticut income tax return and attach Form CT-8379 to the front of your return.

Do not use Form CT-8379 to claim your share of a Connecticut refund that was applied to federal taxes you owe to the IRS. You must contact the IRS Office of the Local Taxpayer Advocate in Hartford, Connecticut, at 860-756-4555.

Title 19 Recipients

Title 19 recipients must file a Connecticut income tax return if the requirements for Who Must File a Connecticut Resident Return are met.

However, if you do not have funds to pay your Connecticut income tax, complete Form CT-19IT, Title 19 Status Release, and attach it to the front of your Connecticut income tax return if the following two conditions apply:

You were a Title 19 recipient; and
Medicaid assisted in the payment of your long-term care in a nursing or convalescent home.

Completing this form authorizes DRS to verify your Title 19 status for 2008 with the Department of Social Services.

Special Information for Nonresident Aliens

A nonresident alien must file a Connecticut income tax return if he or she meets the requirements of Who Must File a Connecticut Resident Return. In determining whether the gross income test is met, the nonresident alien must take into account any income not subject to federal income tax under an income tax treaty between the United States and the country of which the nonresident alien is a citizen or resident. Income tax treaty provisions are disregarded for Connecticut income tax purposes. Any treaty income reported on federal Form 1040NR or Form 1040NR-EZ and not subject to federal income tax must be added to the nonresident alien's federal adjusted gross income. See Form CT-1040, Schedule 1, Line 38, or Form CT-1040NR/PY, Schedule 1, Line 40.

If a nonresident alien does not have and is not eligible for a Social Security Number (SSN), he or she must obtain an Individual Taxpayer Identification Number (ITIN) from the IRS and enter it in the space provided for an SSN. DRS no longer processes income tax returns or Form CT-1040 EXT with "Applied For" or "NRA" entered in the SSN fi eld. You must have applied for and been issued an ITIN before you file your income tax return. However, if you have not received your ITIN by April 15, file your return without the ITIN, pay the tax due, and attach a copy of the federal Form W-7. DRS will contact you upon receipt of your return. DRS will hold your return until you receive your ITIN and you forward the information to us. If you fail to submit the information requested, the processing of your return will be delayed.

A married nonresident alien may not file a joint Connecticut income tax return unless the nonresident alien is married to a citizen or resident of the United States and they have made an election to file a joint federal income tax return and they do, in fact, file a joint federal income tax return. Any married individual filing federal Form 1040NR or federal Form 1040NR-EZ is not eligible to file a joint federal income tax return or a joint Connecticut income tax return and must file a Connecticut income tax return as filing separately for federal and Connecticut except as noted below.

A civil union partner or spouse in a marriage recognized under Kerrigan who is a nonresident alien may file a joint Connecticut income tax return as long as his or her civil union partner or spouse is a citizen or resident of the United States. A civil union partner or spouse filing federal Form 1040NR or federal Form 1040NR-EZ is not eligible to file a joint Connecticut income tax return and must file a Connecticut income tax return as filing separately for Connecticut only.

Deceased Taxpayers

An executor, administrator, or surviving spouse must fi le a Connecticut income tax return, for that portion of the year before the taxpayer's death, for a taxpayer who died during the year if the requirements for Who Must File a Connecticut Resident Return are met. The executor, administrator, or surviving spouse must check the box next to the deceased taxpayer's SSN on the front page of the return. The person filing the return must sign for the deceased taxpayer on the signature line and indicate the date of death.

A surviving spouse may file a joint return if the surviving spouse filed a joint federal income tax return. A surviving civil union partner or spouse in a marriage recognized under Kerrigan may file a joint return as a surviving spouse, as if federal income tax law permitted a civil union partner or spouse in a marriage recognized under Kerrigan to file as a surviving spouse. Write "Filing as surviving spouse" in the deceased spouse's signature line on the return. The Connecticut and federal filing status must be the same unless the surviving spouse is a civil union partner or spouse in a marriage recognized under Kerrigan. If both spouses died in 2008, their legal representative must fi le a fi nal return.

Relief From Joint Liability

In general, if you and your spouse file a joint income tax return, you are both responsible for paying the full amount of tax, interest, and penalties due on your joint return. However, in very limited, specific cases, relief may be granted if you believe all or any part of the amount due should be paid only by your spouse. You may request consideration by filing Form CT-8857, Request for Innocent Spouse Relief (And Separation of Liability and Equitable Relief). See Special Notice 99(15), Innocent Spouse Relief, Separation of Liability, and Equitable Relief.

Extension of Time to File

To request an extension of time to file your return, you must file Form CT-1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals, and pay all the tax you expect to owe on or before the due date.

You do not need to file Form CT-1040 EXT if you:

Have requested an extension of time to file your 2008 federal income tax return and you expect to owe no additional Connecticut income tax for the 2008 taxable year after taking into account any Connecticut income tax withheld from your wages and any Connecticut income tax payments you have made; or
If you pay your expected 2008 Connecticut income tax due using a credit card on or before April 15.

You must file Form CT-1040 EXT if you:

Did not request an extension of time to file your federal income tax return, but you are requesting an extension of time to file your Connecticut income tax return; or
You have requested an extension of time to fi le your federal income tax return but you expect to owe additional Connecticut income tax for 2008 and wish to submit a payment with Form CT-1040 EXT.

If you file an extension request with a payment after the due date, generally April 15, DRS will deny your extension request.

Form CT-1040 EXTextends only the time to file your return; it does not extend the time to pay your tax due. See Interest and Penalties on Page 19 if you do not pay all the tax due with your extension request.

Visit www.ct.gov/DRS to file your extension over the Internet.

U.S. Citizens Living Abroad

If you are a U.S. citizen or resident living outside the United States and Puerto Rico, or if you are in the armed forces of the United States serving outside the United States and Puerto Rico, and are unable to file a Connecticut income tax return on time, you must file Form CT-1040 EXT. You must also pay the amount of tax due on or before the original due date of the return.

Include a statement with Form CT-1040 EXT that you are a U.S. citizen or resident living outside the United States and Puerto Rico, or in the armed forces of the United States serving outside the United States and Puerto Rico, and that you qualify for a federal automatic extension. If your application is approved, the due date will be extended for six months. If you are still unable to file your return and you were granted an additional extension of time to file for federal purposes, you may file your Connecticut return using the federal extension due date. A copy of the federal Form 2350 approval notice must be attached to the front of your Connecticut return.

Extension of Time to Pay

You may request a six-month extension of time to pay the tax by filing Form CT-1127, Application for Extension of Time for Payment of Income Tax, on or before the due date of the original return.

Attach Form CT-1127 to the front of Form CT-1040EZ or Form CT-1040 EXT and send it on or before the due date. As evidence of the need for extension, you must attach:

An explanation of why you cannot borrow money to pay the tax due;
A statement of your assets and liabilities; and
An itemized list of your receipts and disbursements for the preceding three months.

If an extension of time to pay is granted and you pay all the tax due in full by the end of the extension period, a penalty will not be imposed. However, interest will accrue on any unpaid tax from the original due date. You should make payments as soon as possible to reduce the interest you would otherwise owe. To ensure proper posting of your payment, write "2008 Form CT-1040EZ"and your SSN(s) (optional) on the front of your check. Mail payments to:

Department of Revenue Services
Accounts Receivable Unit
PO Box 5088
Hartford CT 06102-5088

Estimated Tax Payments

You must make estimated income tax payments if your Connecticut income tax (after tax credits) minus Connecticut tax withheld is $1,000 or more, and you expect your Connecticut income tax withheld to be less than your required annual payment for the 2009 taxable year.

Your required annual payment for the 2009 taxable year is the lesser of:

90% of the income tax shown on your 2009 Connecticut income tax return; or
100% of the income tax shown on your 2008 Connecticut income tax return if you filed a 2008 Connecticut income tax return that covered a 12-month period.

You do not have to make estimated income tax payments if:

You were a Connecticut resident during the 2008 taxable year and you did not file a 2008 income tax return because you had no Connecticut income tax liability; or
You were a nonresident or part-year resident with Connecticut source income during the 2008 taxable year and you did not file a 2008 income tax return because you had no Connecticut income tax liability.

If you were a nonresident or part-year resident and you did not have Connecticut source income during the 2008 taxable year, your required annual payment is 90% of the income tax shown on your 2009 Connecticut income tax return.

Annualized Income Installment Method

If your income varies throughout the year, you may be able to reduce or eliminate the amount of your estimated tax payment for one or more periods by using the annualized income installment method. See Informational Publication 2008(27), A Guide to Calculating Your Annualized Estimated Income Tax Installments and Worksheet CT-1040 AES.

Filing Form CT-1040ES

Use Form CT-1040ES, Estimated Connecticut Income Tax Payment Coupon for Individuals, to make estimated Connecticut income tax payments for 2009. If you made estimated tax payments in 2008, you will automatically receive coupons for the 2009 taxable year in mid-January. They will be preprinted with your name, address, and SSN. To ensure your payments are properly credited, use the preprinted coupons.

If you did not make estimated tax payments in 2008, use Form CT-1040ES to make your first estimated income tax payment. If you file this form, additional preprinted coupons will be mailed to you or you may visit the DRS website at www.ct.gov/DRS for additional forms.

You may pay your 2009 estimated Connecticut income tax payments by credit card. See Form CT-1040ES, included in this booklet.

2009 Estimated Tax Due Dates Due dates of installments and the amount of required payments for 2009 calendar year taxpayers are:
April 15, 2009	25% of your required annual payment
June 15, 2009	25% of your required annual payment (A total of 50% of your required annual payment should be paid by this date.)
September 15, 2009	25% of your required annual payment (A total of 75% of your required annual payment should be paid by this date.)
January 15, 2010	25% of your required annual payment (A total of 100% of your required annual payment should be paid by this date.)
An estimate will be considered timely fi led if received on or before the due date, or if the date shown by the U.S. Postal Service cancellation mark is on or before the due date. Taxpayers who report on other than a calendar year basis should use their federal estimated tax installment due dates. If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.

To avoid making estimated tax payments, you may request that your employer withhold additional amounts from your wages to cover the taxes on other income. You can make this change by giving your employer a revised Form CT-W4, Employee's Withholding Certificate. For help in determining the correct amount of Connecticut withholding to be withheld from your wage income, see Informational Publication 2009(7), Is My Connecticut Withholding Correct?

Special Rules for Farmers and Fishermen

If you are a farmer or fisherman (as defined in I.R.C. §6654(i)(2)) who is required to make estimated income tax payments, you must make one payment. Your payment is due on or before January 15, 2010, for the 2009 taxable year. The required installment is the lesser of 662/3% of the income tax shown on your 2009 Connecticut income tax return or 100% of the income tax shown on your 2008 Connecticut income tax return.

A farmer or fi sherman who files a 2009 Connecticut income tax return on or before March 1, 2010, and pays in full the amount computed on the return as payable on or before that date, will not be charged interest for underpayment of estimated tax.

Farmers or fishermen who use these special rules must complete and attach Form CT-2210, Underpayment of Estimated Tax by Individuals, Trusts, and Estates, to their Connecticut income tax return to avoid being billed for interest on the underpayment of estimated income tax. Be sure to check Form CT-2210, Part I, Box D, and the box for Form CT-2210 on the front of Form CT-1040. See Informational Publication 2008(19), Farmer's Guide to Sales and Use Taxes, Motor Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax and Informational Publication 2007(13), Fisherman's Guide to Sales and Use Taxes and Estimated Income Tax.

Interest on Underpayment of Estimated Tax

You may be charged interest if you did not pay enough tax through withholding or estimated payments, or both, by any installment due date. This is true even if you are due a refund when you file your tax return. Interest is calculated separately for each installment. Therefore, you may owe interest for an earlier installment even if you paid enough tax later to make up the underpayment. Interest at 1% per month or fraction of a month will be added to the tax due until the earlier of April 15, 2009, or the date on which the underpayment is paid.

A taxpayer who files a 2008 Connecticut income tax return on or before January 31, 2009, and pays in full the amount computed on the return as payable on or before that date, will not be charged interest for failing to make the estimated payment due January 15, 2009.

A farmer or fisherman who is required to make estimated income tax payments will not be charged interest for failing to make the estimated payment due January 15, 2009, if he or she files a 2008 Connecticut income tax return on or before March 1, 2009, and pays in full the amount computed on the return as payable on or before that date.

Filing Form CT-2210

You may be charged interest if your 2008 Connecticut income tax (after tax credits) minus Connecticut tax withheld, is $1,000 or more. Use Form CT-2210 to calculate interest on the underpayment of estimated tax. Form CT-2210 and detailed instructions are available from DRS. However, this is a complex form and you may prefer to have DRS calculate the interest. If so, do not file Form CT-2210 and DRS will send you a bill.

You may not fi le Form CT-1040EZ if you want to pay the interest calculated on Form CT-2210 with your income tax return. Instead, you must file Form CT-1040.

Interest and Penalties

In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return.

Interest

If you do not pay the tax when due, you will owe interest at 1% per month or fraction of a month until the tax is paid in full.

If you did not pay enough tax through withholding or estimated payments, or both, by any installment due date, you may be charged interest. This is true even if you are due a refund when you file your tax return. See Interest on Underpayment of Estimated Tax on Page 18.

Interest on underpayment or late payment of tax cannot be waived.

Penalty for Late Payment or Late Filing

The penalty for late payment or underpayment of income or use tax is 10% of the tax due. If a request for an extension of time to file has been granted, you can avoid a penalty for failure to pay the full amount due by the original due date if you:

Pay at least 90% of the income tax shown to be due on the return on or before the original due date of the return; and
Pay the balance due with the return on or before the extended due date. If you file your return electronically and pay your balance due by check, then your check must be postmarked on whichever is earlier: the date of acceptance of the electronic return or the extended due date.

If no tax is due, DRS may impose a $50 penalty for the late filing of any return or report that is required by law to be filed.

Penalty for Failure to File

If you do not file your return and DRS files a return for you, the penalty for failure to file is 10% of the balance due or $50, whichever is greater. If you are required to fi le Form CT-1040X and fail to do so, a penalty may be imposed.

Waiver of Penalty

You may be able to have your penalty waived if the failure to file or pay tax on time was due to a reasonable cause and was not intentional or due to neglect. Interest cannot be waived. Before a penalty waiver can be granted, all tax and interest must be paid. All requests must include:

A clear and complete written explanation;
Your name and SSN;
The taxable filing period;
The name of the original form filed or billing notice received; and
Documentation supporting your explanation.

Attach your request to the front of your tax return or mail separately with a copy of your tax return to:

Department of Revenue Services
Penalty Waiver Unit
PO Box 5089
Hartford CT 06102-5089

Connecticut Tax Help Links

2007 Filing Status Option	2008 Filing Status Option
Single	Single
Head of household	Head of household
Qualifying widow(er) with dependent child	Qualifying widow(er) with dependent child
Married filing jointly	Filing jointly for federal and Connecticut
Married filing separately	Filing separately for federal and Connecticut
Civil union filing jointly	Filing jointly for Connecticut only
Civil union filing separately	Filing separately for Connecticut only