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CT-1040 Instructions, 2011 Connecticut Resident Income Tax - CT.gov

CT-1040 Instructions, 2011 Connecticut Resident Income Tax - CT.gov

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General Information<br />

<strong>Tax</strong> Assistance<br />

DRS is ready to help you get answers to your <strong>Connecticut</strong> tax<br />

questions. Visit the DRS website at www.ct.<strong>gov</strong>/DRS or call<br />

800-382-9463 (<strong>Connecticut</strong> calls outside the Greater Hartford<br />

calling area only) or 860-297-5962 (from anywhere) during<br />

business hours, 8:30 a.m. to 4:30 p.m.<br />

For walk-in assistance, refer to the back cover for a list of<br />

DRS offices. If you visit, be sure to bring:<br />

• Copy 2 of your federal Forms W-2 and any other forms<br />

showing <strong>Connecticut</strong> income tax withholding;<br />

• Your Social Security Number (SSN) card, photo<br />

identification, and proof of qualifying property tax<br />

payments if you are claiming a property tax credit; and<br />

• Your completed federal income tax return.<br />

Forms and Publications<br />

Visit the DRS website at www.ct.<strong>gov</strong>/DRS to download and<br />

print <strong>Connecticut</strong> tax forms and publications anytime. Forms<br />

are also available at most public libraries, town halls, and post<br />

offices during the tax filing season.<br />

<strong>Connecticut</strong> Form 1099-G<br />

<strong>Connecticut</strong> taxpayers who itemize their deductions for federal<br />

income tax purposes and wish to obtain their <strong>Connecticut</strong><br />

Form 1099-G information may do so by visiting the DRS<br />

website at www.ct.<strong>gov</strong>/DRS and selecting What’s My 1099-G<br />

Amount? Paper copies of the <strong>Connecticut</strong> Form 1099-G are<br />

no longer mailed to taxpayers.<br />

Important Reminders<br />

Be sure you have received all your federal W-2 and 1099<br />

forms before filing your <strong>Connecticut</strong> income tax return.<br />

Generally, you receive the forms on or before January 31. If<br />

you receive an additional federal W-2 or 1099 form after<br />

filing your <strong>Connecticut</strong> income tax return, you may be<br />

required to file Form <strong>CT</strong>-<strong>1040</strong>X, Amended <strong>Connecticut</strong><br />

<strong>Income</strong> <strong>Tax</strong> Return for Individuals. See Amended Returns<br />

on Page 35.<br />

Most taxpayers qualify to electronically file their<br />

<strong>Connecticut</strong> income tax return. See May I File My<br />

<strong>Connecticut</strong> <strong>Income</strong> <strong>Tax</strong> Return Over the Internet on<br />

Page 8.<br />

You must use blue or black ink only to complete your<br />

paper return.<br />

Make sure you enter your name, mailing address, your SSN<br />

or ITIN, and the name and SSN or ITIN for your spouse<br />

(if filing a joint return), and attach all required schedules<br />

or forms.<br />

Do not send W-2, 1099, or <strong>CT</strong> K-1 forms with your<br />

<strong>Connecticut</strong> income tax return. To avoid significant delays<br />

in processing your return, be sure to complete Columns A,<br />

B, and C of Section 3 of your return. DRS will disallow<br />

your <strong>Connecticut</strong> withholding if you fail to complete all<br />

columns.<br />

Check the correct filing status on your return.<br />

Sign your return. If you and your spouse are filing jointly,<br />

both of you must sign.<br />

Have your paid preparer sign the return and enter the firm’s<br />

Federal Employer Identification Number (FEIN) in the<br />

space provided.<br />

Any reference in these instructions to filing jointly includes<br />

filing jointly for federal and <strong>Connecticut</strong> and filing jointly<br />

for <strong>Connecticut</strong> only. Likewise, filing separately includes<br />

filing separately for federal and <strong>Connecticut</strong> and filing<br />

separately for <strong>Connecticut</strong> only.<br />

If you are an executor, administrator, or spouse filing a return<br />

for a deceased taxpayer, remember to check the box next<br />

to the deceased taxpayer’s SSN.<br />

Remember to check the box on the first page of your return<br />

if you are filing Form <strong>CT</strong>-<strong>1040</strong>CRC, Claim of Right<br />

Credit.<br />

Check the box on the first page of your return if you are<br />

filing Form <strong>CT</strong>-8379, Nonobligated Spouse Claim.<br />

Be sure both you and your spouse file your income tax<br />

returns at the same time if you filed joint estimated tax<br />

payments but elect or are required to file separate income<br />

tax returns. No refund will be processed until both<br />

<strong>Connecticut</strong> returns are received.<br />

Use the correct DRS mailing address on the envelope when<br />

filing your paper return. One address is for refunds and all<br />

other tax forms without payment. The other address is for<br />

all tax forms with payment. See Where to File, Page 12.<br />

Remember to complete and attach Schedule <strong>CT</strong>-EITC,<br />

<strong>Connecticut</strong> Earned <strong>Income</strong> <strong>Tax</strong> Credit, to claim this<br />

credit.<br />

Remember to send all four pages of your return. If you<br />

do not provide DRS with all the completed pages of your<br />

return or do not provide all required information, the<br />

processing of your return will be delayed.<br />

Page 7

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