DRS: Correcting a CT Income Tax Return

Amending a Connecticut Income Tax Return


If corrections are necessary, you must file Form CT-1040X, Amended Connecticut Income Tax Return.  Do not submit a second Form CT-1040 or Form CT-1040NR/PY.

 

ON-LINE - Amend your return using the TSC-IND, our free, online filing system.  Login to your account, select the CT-1040X filing option and choose the period you wish to amend.  On-line amendments can only be filed after the original return has processed.

PAPER - If you cannot use the TSC-IND, download the amended return from our website, complete it, and then mail it to DRS.

NOTE: Amended returns do not have the option to choose direct deposit.


If you received or are expecting a refund and now you owe more money with the amended return

 

If you have not deposited the check, return it to the Department as soon as possible (with "VOID" written across the check) along with a letter explaining that an amended return will be filed that will reduce the refund.  DRS will redeposit the money and credit it to your account and will be applied against the balance due when you file the amended return.  The check and letter should be mailed to:

Department of Revenue Services
Attn:Accounts Receivable Unit
450 Columbus Blvd. Ste. 1
Hartford, CT 06103

 

If the check was already deposited to your account, you will have to write a check for the full amount due when you file the amended return.  Any additional balance due with the amended return will be subject to interest at the rate of 1% per month or fraction of a month.

When must an amendment be filed in order to claim a refund?

Purpose: Use a Form CT-1040X to amend a previously filed Connecticut income tax return for individuals. Visit the DRS Taxpayer Service Center (TSC) at www.ct.gov/TSC to fi le Form CT-1040X online.

If Form CT-1040X is filed to have an overpayment of Connecticut income tax refunded or credited, it must be filed before the Connecticut statute of limitations expires. 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 fi ling the return, whichever is earlier. If you were required to fi le 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.

You must file Form CT-1040X in the following circumstances:

1. The IRS or federal courts change or correct your federal income tax return and the change or correction results in your Connecticut income tax being overpaid or underpaid.

File Form CT-1040X no later than 90 days after final determination.

If you file Form CT-1040X no later than 90 days after the date of the final determination, any Connecticut income tax overpayment resulting from the final determination will be refunded or credited to you even if the Connecticut statute of limitations has otherwise expired.

2. You filed a timely amended federal income tax return and the amendment results in your Connecticut income tax being overpaid or underpaid.

File Form CT-1040X no later than 90 days after final determination.

If you file Form CT-1040X no later than 90 days after the date of the final determination, any Connecticut income tax overpayment resulting from filing the timely amended federal income tax return will be refunded or credited to you even if the Connecticut statute of limitations has otherwise expired.

3. You claimed a credit for income tax paid to a qualifying jurisdiction on your original income tax return and the tax officials or courts of the qualifying jurisdiction made a change or correction to your income tax return and the change or correction results in your Connecticut income tax being overpaid or underpaid (by increasing or decreasing the amount of your allowable credit).

File Form CT-1040X no later than 90 days after final determination. If you file Form CT-1040X no later than 90 days after the date of the final determination and you claimed credit for income tax paid to a qualifying jurisdiction on your original income tax return, any Connecticut income tax overpayment resulting from the final determination will be refunded or credited to you even if the Connecticut statute of limitations has otherwise expired.

4. You claimed a credit for income tax paid to a qualifying jurisdiction on your original income tax return and you filed a timely amended income tax return with that qualifying jurisdiction and the amendment results in your Connecticut income tax being overpaid or underpaid (by increasing or decreasing the amount of your allowable credit).

File Form CT-1040X no later than 90 days after final determination.

If you file Form CT-1040X no later than 90 days after the date of the final determination on a timely-amended return with a qualifying jurisdiction and you claimed credit for income tax paid to a qualifying jurisdiction on your original income tax return, any Connecticut income tax overpayment resulting from the final determination will be refunded or credited to you even if the Connecticut statute of limitations has otherwise expired.

5. If none of the above circumstances apply, but you made a mistake or omission on your Connecticut income tax return and the mistake or omission results in your Connecticut income tax being overpaid or underpaid.

File Form CT-1040X no later than three years after the due date of your return, or if you filed a timely request for an extension of time to file, three years after the date of fi ling the return or three years after the extended due date, whichever is earlier.

Do not file Form CT-1040X for any of the following reasons:

  • To have an overpayment refunded instead of applied to next year’s estimated tax or to change your contributions to designated charities. The elections that you made on your original return cannot be changed by fi ling Form CT-1040X.
  • To amend your Connecticut income tax return for an earlier year to claim a credit for income tax paid on income included in your

Connecticut adjusted gross income for that year and repaid in a later taxable year. File Form CT-1040CRC, Claim of Right Credit, with your Connecticut income tax return for the later taxable year.

Financial Disability

If you are financially disabled, as defined in IRC §6511(h)(2), the time for having an overpayment of Connecticut income tax refunded or credited to you is extended for as long as you are fi nancially disabled. You are considered fi nancially disabled if you are unable to manage your own affairs by reason of a medically determinable physical or mental impairment that has lasted or can be expected to last for a continuous period of not less than 12 months. You are not considered fi nancially disabled during any period that your spouse or any other person is authorized to act on your behalf in financial matters. See Policy Statement 2001(14), Claims for Refund Made by Financially Disabled Individuals.