Connecticut Application for Extension of Time to File Connecticut Income Tax Return for Individuals

Application for Extension of Time to File Connecticut Income Tax Return for Individuals
Form CT-1040 EXT
DRAFT 11-30-2023
2023
Form CT-1040 EXT

Department of Revenue Services
State of Connecticut
(Rev. 12/23)
1040EXT 1223W 01 9999

Application for Extension of Time to File
Connecticut Income Tax Return for Individuals

See the instructions on the back before completing this form. Complete this form in blue or black ink only.
Type or print. Please note that each form is year specific. To prevent any delay in processing your return, the correct
year’s form must be submitted to the Department of Revenue Services (DRS). Do not use staples.

Important!

You must enter your complete SSN(s) below.

Your first name	

Middle initial	 Last name	

Suffix (Jr./Sr.)	 Your Social Security Number (SSN)







If joint return, spouse’s first name	

Middle initial	 Last name	

Suffix (Jr./Sr.)	 Spouse’s SSN















Home address (number and street), apartment number, PO Box		

Daytime telephone number



City, town, or post office		

State	





ZIP code	

Country code





This is not an extension of time to pay your tax.
To request an extension of time to pay, file Form CT-1127,
Application for Extension of Time for Payment of Income Tax.
You must file this form by the due date of your original return or your request will be denied. See instructions. However, if you expect to
owe no additional Connecticut income tax for the 2023 taxable year, after taking into account any Connecticut income tax withheld from
your wages, any estimated Connecticut income tax payments you have made, and any Pass-Through Entity Tax Credit, and you have
requested an extension of time to file your 2023 federal income tax return, you are not required to file Form CT‑1040 EXT. You will
be subject to interest and may be subject to a penalty on any amount of tax not paid on or before the original due date of your return.

I request a six-month extension of time to October 15, 2024, to file my Connecticut income tax return for the year beginning
January 1, 2023, and ending December 31, 2023. If you are not a calendar year taxpayer, complete the following:
My six-month extension of time is to:	
My tax year begins	

Check
here

(MM-DD-YYYY)
(MM-DD-YYYY) and ends: 

(MM-DD-YYYY)

I have requested a federal extension on federal Form 4868, Application for Automatic Extension of Time to File U.S.
Individual Income Tax Return, for taxable year 2023. If you have not filed for a federal extension, explain why you
are requesting the Connecticut extension:
You will be notified only if your extension request is denied.

	 1.	 Total income tax liability for 2023. You must enter an amount on Line 1. If you
do not expect to owe income tax, enter “0.” ..........................................................................	 1.	

.00

	 2. 	Total individual use tax liability for 2023. You must enter an amount on Line 2. If you
do not expect to owe use tax, enter “0.” ................................................................................	 2.	

.00

	 3. 	Add Line 1 and Line 2. . .........................................................................................................	 3.	

.00

	 4.	 Connecticut income tax withheld: Do not attach W-2s or 1099s. ........................................	 4.	

.00

	 5.	 2023 estimated Connecticut income tax payments including any

2022 overpayments applied to 2023. ....................................................................................	 5.	

.00

5a.	 2023 Pass-Through Entity Tax Credit. ................................................................................. 	5a.	

.00

	 6.	 Add Lines 4, 5, and 5a............................................................................................................	 6.	

.00

	 7.	 Connecticut income tax and use tax due: Subtract Line 6 from Line 3.
If Line 6 is greater than Line 3, enter “0.” Amount due with this form: . ......................... 	 7.	

.00

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 SSN (optional) and “2023 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 and you have requested an extension of
time to file your 2023 federal income tax return.

Visit us at portal.ct.gov/DRS for more information.

DRAFT 11-30-2023

Department of Revenue Services
State of Connecticut

Form CT-1040 EXT Instructions

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.
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 2023 taxable year, after taking into account any Connecticut
income tax withheld from your wages, any estimated Connecticut
income tax payments you have made, and any Pass‑Through Entity
Tax Credit, and you have requested an extension of time to file your
2023 federal income tax return, you are not required to file Form
CT‑1040 EXT. DRS will automatically grant you a six-month extension
of time to file your 2023 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

Form CT‑1040 EXT can be filed and paid electronically using myconneCT.
DRS myconneCT allows Connecticut income tax
filers to electronically file, pay and manage state
tax responsibilities.

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.

U.S. Citizens or Residents Who Are Out of the Country

You must file this form if you qualify as a taxpayer who is out of the
country for purposes of filing your federal return. Generally, you are out
of the country if you are:
•	 A U.S. citizen or resident living outside the U.S. and Puerto Rico and
your main place of work is outside the U.S. and Puerto Rico; or
•	 In the military or naval service on duty outside the U.S. and Puerto
Rico on the date your federal income tax return is due and are unable
to file a timely Connecticut income tax return.
Explain on the front of this form that you are a U.S. citizen or resident
outside of the country and that you qualify for the automatic, two‑month
federal income tax extension.
If your application is approved, the due date for filing your Connecticut
return will be extended for six months (October 15, 2024, for calendar
year taxpayers). If you are still unable to file your Connecticut
Form CT-1040 EXT Back (Rev. 12/23)

return by the extended due date and you have applied for and
were granted an extension of time to file for federal purposes using
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, 2024. 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, your extension
request will be considered timely if filed on the next business day.

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 myconneCT. 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 April 15, 2024, to avoid penalty and interest.
Pay by Credit Card or Debit Card: You may elect to pay your expected
2023 tax liability using a credit card (American Express®, Discover®,
Master Card®, Visa®) or comparable debit card. A convenience fee will
be charged by the credit card service provider. Your payment will be
effective on the date you make the charge.
At the end of the transaction, you will receive a confirmation number for
your records. As a reminder, even if you pay electronically, you must
still file your return by the due date. Tax not paid on or before the due
date will be subject to penalty and interest.
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 “2023 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‑1040, Line 14, or Form CT‑1040NR/PY, Line 16.
Line 2: 	 Enter the amount that you expect to enter on:
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‑1040, Line 18, or Form CT‑1040NR/PY, Line 20.
Line 5: 	 Enter the amount that you expect to enter on:
Form CT‑1040, Line 19, or Form CT‑1040NR/PY, Line 21.
Line 5a:	 Enter the amount that you expect to enter on:
Form CT‑1040, Line 20c or Form CT‑1040NR/PY, Line 22b.