Connecticut

General Instructions

The Connecticut Department of Revenue Services requires that you file for an extension of time to file whether you owe Connecticut taxes or not. However, if you do not owe any additional taxes, the state will accept the federal extension in lieu of a Connecticut extension. If you must file a Connecticut extension, Connecticut does not require you to provide a reason for the extension of time to file if you have already filed a federal extension (IRS Form 4868). If you do not file a federal extension, Connecticut requires an explanation of "good cause" for requesting an extension. Connecticut grants a six month extension until October 15, 2008 to file your 2007 tax return.

To avoid penalties and interest, the balance due on a Connecticut return must be on or before April 15th, 2008. Filing for an extension does not extend the time to pay your taxes. A late payment penalty and interest may still apply if your tax liability is not paid by the original due date. A late filing penalty may be imposed for the late filing of a return when no tax is due.

Penalty and Interest Charges on Tax Owed:

• A Late Payment Penalty is charged for underpayment of tax not paid by the original due date of the return. It is equal to 10% of the amount due.
  
• Interest is also charged for tax not paid by the due date. It is computed at 1% per month (or fraction thereof) from the original due date to the date of payment.
• If no tax is due, a Late Filing Penalty of $50 may be imposed for the late filing of a return.

If You Owe...

If you owe Connecticut income taxes you may request an extension for additional time to file and pay your estimated balance due in the following ways:

Pay with check or money order:

1. Prepare Form CT-1040 EXT (click here to download PDF)
2. Enclose a check or money order in the amount of the estimated tax due.
3. Write your Social Security Number and "2007 Form CT-1040 EXT" on the front of your check or money order.
4. Mail to:
   Department of Revenue Services
   PO Box 2977
   Hartford, CT 06104-2977

Pay by Credit Card:

Connecticut accepts payment by credit card through Official Payments Corporation or call (800) 272-9829. You will need to know the CT jurisdiction code of 1777 to complete this transaction. Making your payment in this way automatically qualifies you for an extension of time to file your Connecticut tax return. You will not need to file any other forms at this time. You can do this either on the web or by telephone.

Official Payments Corporation will accept Discover/NOVUS, MasterCard, Visa or American Express card to pay your personal income taxes. There is a convenience fee for this service equal to 2.5% of the tax amount being charged. The minimum fee is $1.00.

To make your payment and receive an automatic extension of time to file, have the following information ready:

• The amount you are paying in dollars and cents
• Your social security number
• Your spouse's social security number (if applicable)
• The first four letters of your last name
• The first four letters of your spouse's last name, if different from yours
• Tax year 2007
• Your home telephone number (including area code)
• Credit card number
• Credit card expiration date (MM/YYYY)
• ZIP Code for the address where your credit card bills are sent

On the Web:

Make your payment at the Official Payments Corp. web site or file your extension and make your payment at the Connecticut Department of Revenue Services web site.

By Telephone:

Use your touch-tone phone to call toll-free (800) 272-9829. You will need to know the CT Jurisdiction Code of 1777 to complete this transaction. At the end of your call you will be given a confirmation number. Write down and save this confirmation number for your records.

Pay by Direct Debit:

You may submit your request for an extension and pay your balance due using electronic funds withdrawal at the Connecticut Department of Revenue Services web site.

If You Do Not Owe...

The Connecticut Department of Revenue requires that you file for an extension even if you do not owe Connecticut taxes or are expecting a refund. Connecticut requires that you request an extension of time to file or you may be subject to a $50 late filing penalty. You may request an extension for a refund or zero balance due Connecticut return in the following ways:

Filing by Mail:

1. Prepare Form CT-1040 EXT (click here to download PDF)
2. Mail to:
   Department of Revenue Services
   PO Box 2976
   Hartford, CT 06104-2976

WebFile:

You can submit your request for an extension online at the Connecticut Department of Revenue Services web site at Connecticut Department of Revenue Services

To Use Your Federal Extension:

1. File for a federal extension (IRS Form 4868 or 2688).
2. You do not need to mail a copy of the federal extension to the Connecticut Department of Revenue, the Connecticut extension is automatic.
3. You do not need to file Form CT-1040 EXT.

Extension of Time to Pay Due to Undue Hardship:

If you feel you are under an undue financial hardship, you can file Form CT-1127 to request an extension of time to pay your taxes. If the extension of time for payment is approved, no penalty will be assessed if the tax due is paid on or before the end of the extension period. If the extension of time for payment is not granted or the tax due is not paid on or before the end of the extension period, a penalty of 10% (.10) of the amount of tax underpaid will be applied.

Download Extension Form(s)

Connecticut

Extension for tax year 2007

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