Form Ct 1040 Ext – Fill Out and Use This PDF

Department of Revenue Services	Form CT-1040 EXT
State of Connecticut
(Rev. 12/08)	Application for Extension of Time to File
	Connecticut Income Tax Return for Individuals

See the instructions before you complete this form. Complete this form in blue or black ink only.

2008

EXT

Taxpayer

Please type

or print.

Your fi rst name and middle initial	Last name
If a joint return, spouse’s fi rst name and middle initial	Last name
Home address (number and street), apartment number, PO box
City, town, or post office	State	ZIP code

Your Social Security Number

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					•				•
					•				•
					•				•
Spouse’s Social Security Number
					•				•
					•				•
					•				•
					•				•

Important!

You must enter your SSN(s) above.

Daytime telephone number

()

DRS use only

–– 20

Forms with payment, mail to:

Department of Revenue Services

PO Box 2977

Hartford CT 06104-2977

Make your check payable to:

Commissioner of Revenue Services

To ensure proper posting, write your Social Security Number(s) (SSN) (optional) and “2008 Form CT-1040 EXT” on your check.

Forms without payment: Department of Revenue Services PO Box 2976

Hartford CT 06104-2976

Do not mail this return if you do not owe any tax.

Purpose: Use Form CT-1040 EXT to request a six-month extension to file your Connecticut income tax return for individuals. This form also extends the time to file your individual use tax. It is not necessary to include a reason for the Connecticut extension request if you have already filed an extension request on federal Form 4868 with the Internal Revenue Service. If you did not file federal Form 4868, you can apply for a six-month extension to file your Connecticut income tax return provided you have good cause for your request.

Exception: If 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 or any estimated Connecticut income tax payments you have made, or both, and you have requested an extension of time to file your 2008 federal income tax return, you are not required to file Form CT-1040 EXT. The Department of Revenue Services (DRS) will automatically grant you a six month extention of time to file your 2008 Connecticut income tax return. 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, you must file Form CT-1040 EXT whether or not you owe additional Connecticut income tax.

Electronically File Form CT-1040 EXT All taxpayers can file Form CT-1040 EXT over the Internet using the Taxpayer Service Center (TSC). DRS encourages Connecticut income tax filers to

electronically file through the TSC. The TSC is an interactive tool that offers a free, fast, easy, and secure way to conduct business. The TSC allows taxpayers to securely file, pay, and manage their state tax responsibilities electronically at www.ct.gov/DRS.

How to Get an Extension to File

To obtain a Connecticut extension of time to file if the exception above does not apply, you must:

•Complete Form CT-1040 EXT in its entirety;

•File it on or before the due date of your return; and

•Pay the amount shown on Line 7.

Any payment made with this form is considered an income tax payment regardless of the amounts you enter on Line 1 and Line 2. Your signature is not required on this form. DRS will notify you only if your request is denied.

Form CT-1040 EXT only extends the time to file your Connecticut income tax return. Form CT-1040 EXT does not extend the time to pay your income tax. You must pay the amount of tax that you expect to owe on or before the original due date of the return. See Interest and Penalty.

You may qualify for a six-month extension of time to pay your tax. To request this extension, you must file Form CT-1127, Application for Extension of Time for Payment of Income Tax, with your timely filed Connecticut income tax return or extension.

U.S. Citizens or Residents Living Outside the U.S. and Puerto Rico

You must fi le this form if you are:

•A U.S. citizen or resident living outside the U.S. and Puerto Rico and your tax home (within the meaning of I.R.C. §162(a)(2)) is outside the U.S. and Puerto Rico; or

•In the armed forces of the U.S. serving outside the U.S. and Puerto Rico on the date your federal income tax return is due and are unable to fi le a timely Connecticut income tax return.

Explain on the front of this form that you are a U.S. citizen or resident living outside the U.S. and Puerto Rico, or are in the armed forces of the U.S. serving outside the U.S. and Puerto Rico, and that you qualify for an automatic, two-month federal income tax extension.

If your application is approved, the due date will be extended for six months (October 15, 2009, for calendar year taxpayers). If you are still

unable to file your return by the extended due date and you have applied forandweregrantedanextensionoftimetofileforfederalpurposesusing federal Form 2350, you must file your Connecticut return using the federal extension due date. You must attach a copy of the federal Form 2350 approval notice to the front of your Connecticut return.

When to File Form CT-1040 EXT

File Form CT-1040 EXT on or before April 15, 2009. If your taxable year is other than the calendar year, file Form CT-1040 EXT 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.

Payment Options

Pay Electronically: This option is only available if you file Form CT-1040 EXT electronically and make a payment electronically on the DRS website through the TSC. 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 expected 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 confi rmation number for your records.

•Call Official Payments Corporation toll-free at 1-800-2PAY-TAX (1-800-272-9829) and follow the instructions. You will be asked to enter the Connecticut Jurisdiction Code: 1777; or

•Visit: www.officialpayments.com and select Payment Center.

Do not send in Form CT-1040 EXT if you make your payment by credit card. All credit card payments for extension requests will be accepted by the credit card service provider. However, if your payment is late, DRS will notify you in writing that your request is denied.

Pay by Mail: Make your check payable to: Commissioner of Revenue Services. To ensure proper posting of your payment, write “2008 Form CT-1040 EXT” and your Social Security Number(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.

Interest and Penalty

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 is computed on the underpayment of tax at 1% per month or fraction of a month computed from the original due date to the date of payment.

Late Payment Penalty: The penalty for underpayment of tax is 10% of the tax that is not paid on or before the original due date of the return.

Late Filing Penalty: 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.

Line Instructions

Line 1:	Enter the amount that you expect to enter on:
	Form CT-1040EZ, Line 6; Form CT-1040, Line 14; or
	Form CT-1040NR/PY, Line 16.
Line 2:	Enter the amount that you expect to enter on:
	Form CT-1040EZ, Line 7; Form CT-1040, Line 15; or
	Form CT-1040NR/PY, Line 17.
Line 4:	Enter the amount that you expect to enter on:
	Form CT-1040EZ, Line 10; Form CT-1040, Line 18; or
	Form CT-1040NR/PY, Line 20.
Line 5:	Enter the amount that you expect to enter on:
	Form CT-1040EZ, Line 11; Form CT-1040, Line 19; or
	Form CT-1040NR/PY, Line 21.