Does Connecticut Accept a Federal Extension for Individuals?
A federal tax extension may not automatically apply to your Connecticut return. Understand the specific circumstances that require a separate state filing and payment.
Connecticut does not automatically accept a federal extension for all individuals. A separate state action is required under specific circumstances. If you have filed for a federal extension using IRS Form 4868, you must still evaluate your Connecticut tax situation to determine if a separate state filing is necessary.
Conditions for a Connecticut Extension
An individual is only required to file for a Connecticut-specific extension if they anticipate owing state income tax and cannot file their return by the original April 15 deadline. In this scenario, the taxpayer must submit Form CT-1040 EXT, Application for Extension of Time to File. This form serves as the official request for a six-month extension to file the state return, moving the due date to October 15.
Conversely, if a taxpayer has secured a federal extension and expects a refund from Connecticut or owes no additional tax, a separate state extension filing is not needed. The federal extension automatically grants a six-month extension to file the Connecticut return in this case. An extension to file is not an extension of time to pay. All tax payments are still due by the original April 15 deadline, regardless of whether a federal or state extension has been granted. Failure to pay the tax owed by this date will result in interest charges and potential penalties. A penalty of $50 may also be imposed for the late filing of a tax extension, even if there is no tax due.
Filing a Connecticut Extension and Paying Your Tax
For taxpayers who determine they must file for an extension, the required document is Form CT-1040 EXT, Application for Extension of Time to File. To complete this form, you will need your name, address, Social Security Number, an estimate of your total current-year Connecticut income tax liability, and the amount of the payment you are including with the extension request. Estimating your liability involves calculating your expected annual income and applying the relevant Connecticut tax rates, then subtracting any state tax already paid through payroll withholding or estimated payments.
The completed Form CT-1040 EXT and the accompanying payment can be submitted through two primary methods. You can mail the form with a check or money order to the address specified in the form’s instructions. Alternatively, you can file and pay electronically through the DRS online portal, myconneCT. This online system allows for direct payment from a bank account or by credit card. The deadline for submitting Form CT-1040 EXT and paying the associated tax is the original due date of the tax return, April 15. Requests for an extension to file submitted after this date are generally not accepted.