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Filing the Connecticut Individual Income Tax Return
Payments
Refunds
Earned Income Tax Credit
Income Tax Withholding, Pensions and Annuities
1099-G, Certain Government Payments
Filing the Connecticut Individual Income Tax Return
Question 1: How does the Connecticut Department of Revenue Services (DRS) recommend that I file my Connecticut income tax return to receive my refund faster?
Answer: The Connecticut Department of Revenue Services (DRS) recommends filing your Connecticut income tax return electronically to receive your refund faster. Income tax returns can be filed electronically using commercial tax preparation software or by using myconneCT. For more information on myconneCT, see DRS-146, myconneCT Information for Individuals.
Question 2: How can I obtain information about my Connecticut tax account?
The fastest and easiest way to obtain information about your tax account is to log into myconneCT. If you don’t already have an account, you will need to create a Username and Password. For more information, see DRS-146, myconneCT Information for Individuals.
Question 3: What are some important changes I can expect when filing my Connecticut income tax return?
Answer: For a list of changes see What's New.
Question 4: Are there any resources to help me calculate my tax?
Answer: Visit myconneCT, select View Tax Calculators, then select Income Tax Calculator.
Question 5: What if I do not have all the information I need to file my Connecticut income tax return by April 15?
Answer: If you are unable to file a timely Connecticut income tax return because you do not have all the necessary information to file your return, use Form CT-1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals, to request a six-month extension of time to file. (This does not grant you an extension of time to pay).
Question 6: For purposes of claiming the property tax credit on my Connecticut income tax return, how can I determine the amount of property tax that I paid?
Answer: To claim your property tax credit, you should know the exact amount of property tax that you paid and enter that amount on your CT income tax return. If you do not know the exact amount you may call your local town hall for the information, file your return without claiming the credit and then amend to claim the credit after you know the exact amount, or you may request an extension of time to file. (Remember if you owe any tax it must be paid on time.)
Question 7: If I do not owe any Connecticut income tax because of the property tax credit, do I still have to file?
Answer: Yes, you would still be required to file a Connecticut income tax return if any of the following are true for the taxable year:
Question 8. I forgot to sign my Connecticut income tax return. What should I do?
Answer: Do not send in a second Connecticut income tax return. Wait for DRS to contact you.
Question 9. I received my refund check, but I need to amend my Connecticut income tax return. What should I do if my Connecticut income tax liability will increase?
Answer: If you have received a paper check and have not cashed it, return it to DRS as soon as possible. Write "VOID" across the check. Include a letter explaining that an amended return will be filed that will reduce the amount of the refund. DRS will apply the amount of the returned check to your account. You should pay any additional amount due on your amended Connecticut income tax return. The check and letter should be mailed to:
Department of Revenue Services
Revenue Accounting, 11 th floor
450 Columbus Blvd, Suite 1
Hartford, CT 06103
If you have received a paper check and have cashed it, you will have to pay the amount due on your amended Connecticut income tax return. Make any payment on or before April 15, to avoid charges for late payment.
Question 10. How far back can I go to amend and claim a refund of an overpayment?
Answer: Generally, the Connecticut statute of limitations for refunding or crediting any Connecticut income tax overpayment expires three years after the due date of the return, but if a timely request for an extension of time to file a return was filed, the statute of limitations expires three years after the extended due date of the return or three years after the date of filing the return, whichever is earlier. If you were required to file an amended return, but failed to do so, a penalty may be imposed. Interest will also be assessed on any additional Connecticut income tax not paid on or before the due date.
See Form CT-1040X for instructions on amending returns based on changes to the federal return, another’s states return, as well as for exceptions to the three-year limitation.
Question 11. Where can I get copies of my previously filed Connecticut income tax return?
Answer: You may request a copy of a previously-filed Connecticut income tax return from DRS by completing Form LGL‑002, Request for Disclosure of Tax Return or Tax Return Information. You can expect to receive your copy in approximately three weeks.
You may also visit myconneCT to view and print copies of your Connecticut income tax returns for the current year and for the two prior years.
Question 12. How do I determine the amount of my social security benefits that are excluded from the calculation of Connecticut income tax?
Answer: You may use the online Social Security Benefit Adjustment Calculator by visiting myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Social Security Benefit Calculator.
Question 13. How do I determine the amount of my pension income that is excluded from the calculation of Connecticut income tax?
Answer: Review the instructions for the Connecticut income tax return for information regarding modifications available.
Question 14. Where can I file my Connecticut individual income tax return for free?
Answer: Most Connecticut taxpayers can use the Connecticut Department of Revenue Services online tax filing portal myconneCT to file and pay their Connecticut individual income tax returns electronically. For more information on myconneCT, see DRS-146, myconneCT Information for Individuals.
Question 15. How can I get my W-2?
Answer: Contact your employer for your Form W-2. In the event you are not able to obtain Form W-2 from your employer, see Form CT-4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Question 16. How do I submit a federal Form 1310, Statement of a Person Claiming Refund Due a Deceased Taxpayer?
Answer: Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, may be electronically uploaded to myconneCT, or can be attached to your Connecticut income tax return and mailed to the address listed on your Connecticut income tax return.
Question 17. Where can I go if I need more information on filing and paying Connecticut income tax?
Answer: DRS provides many helpful resources to assist you with filing and paying your Connecticut income tax. For more information see:
Payments
Question 18. What is the due date for paying the Connecticut income tax?
Answer: The due date for paying the Connecticut income tax is April 15. If paying by mail, the date shown by the U.S. Postal Service cancellation mark must be on or before April 15. If you owe taxes, you can electronically file early and schedule an automatic payment from your bank account on any day up to and including the filing deadline.
Question 19. I mailed my Connecticut income tax return but forgot to include the payment. What should I do?
Answer: If you filed your Connecticut income tax return but did not include the payment, you have the option to make your payment electronically or send a check through the mail.
Question 20. What if I do not have enough money to pay my Connecticut income tax by April 15?
Answer: If you have all of the information necessary to file the Connecticut income tax return, but do not have enough money to pay, you should file your return on time and pay as much as possible.
The Department understands that there are times when taxpayers experience temporary, legitimate, financial difficulties and require extra time to pay a tax debt. To determine if you qualify for a payment plan, see Installment Agreement Request.
Question 21. What are the due dates for estimated payments for individual income tax?
Answer: Estimated payments for individual income tax are due April 15, June 15, September 15, and January 15. For more information, see Estimated Due Dates.
Question 22. How do I make a payment for individual income tax?
Answer: There are two options available to make payments:
Pay Electronically
Electronic payments can be made through myconneCT at portal.ct.gov/DRS-myconneCT.
Pay by check, see the mailing addresses below:
Question 23. I filed my Connecticut income tax return but forgot to enter the estimated payments (or payment applied from last year), should I file an amended return?
Answer: No. DRS will verify the amount of your payments. If payments were applied to your account, your return will automatically be updated with the missing payment information.
Refunds
Question 24. What if I received my refund check, but it was lost, stolen or damaged?
You must complete Form CT-3911, Taxpayer Statement Regarding Refund.
Question 25. DRS indicated that my refund was direct deposited, but my bank records do not show that the money was deposited, what should I do?
Answer: Complete Form CT-3911, Taxpayer Statement Regarding State of Connecticut Tax Refund, using myconneCT as indicated above.
Earned Income Tax Credit
Question 26: Where should I send the supporting EITC documents requested?
Answer: To expedite the review process, please upload the requested documents using myconneCT. Click on the Upload Earned Income Tax Credit (EITC) documents tab.
Income Tax – Withholding, Pensions and Annuities
Question 27: How can I receive a refund of my Connecticut taxes withheld from my pension?
Answer: To receive a refund of Connecticut income tax withheld, file a Connecticut income tax return.
Question 28. If I move out of Connecticut, will my retirement income be subject to Connecticut income tax?
In general, Connecticut-sourced income of a nonresident does not include distributions from pension or retirement plans (such as 401K plans). See Connecticut Nonresident and Part-Year Resident Income Tax Information for more information.
Question 29. How do I stop my pension provider from withholding Connecticut income tax?
Answer: Complete Form CT-W4P, Withholding Certificate for Pension or Annuity Payments, enter Withholding Code “E” on Line 1, which will result in $0 withholding.
Form 1099-G, Certain Government Payments
Question 30. Why did I receive a 1099-G postcard from the Connecticut Department of Revenue Services?
Answer: Form 1099-G, Certain Government Payments, reports refunds, credits, or offsets of state or local income tax. The amount reported on the Form 1099-G includes the total overpayment from your Connecticut income tax return. This amount may be subject to tax on your federal income tax return and included in your Connecticut adjusted gross income.
Question 31. How do I retrieve my Form 1099-G from myconneCT?
Answer: You can view your Form 1099-G amount by visiting myconneCT. Below the Individual’s panel from the myconneCT welcome page, select What’s My 1099-G Amount?
Log into myconneCT to download a copy of your Form 1099-G. From the Summary page, click More, then Letters to view and print your Form 1099-G.
Question 32. I don’t have access to a computer. How can I get a copy of my Form 1099-G?
Answer: Call the Department’s Contact Service Center at (860) 297-5962.
Page Last Reviewed or Updated: [15-Mar-2024]