Connecticut Application for Extension of Time for Payment of Income Tax

Application for Extension of Time for Payment of Income Tax
Form CT-1127
Department of Revenue Services
State of Connecticut
450 Columbus Blvd Ste 1
Hartford CT 06103-1837

2023

Form CT-1127

(Rev. 12/23)

Application for Extension of Time
for Payment of Income Tax

Place this form on top of your completed Connecticut income tax return. Complete in blue or black ink only.
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).
This form is not an extension of time to file. See How to Get an Extension of Time to File (on back) for additional information.
You must file this form on or before the due date of your return or your extension request will be denied.
Your first name and middle initial	

Taxpayer
Please
type or
print.

Last name		

			

If a joint return, spouse’s first name and middle initial	

Last name		

			

Name of estate, trust, partnership, or entity			

Your Social Security Number (SSN)
•
•

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

__ __ __ •• __ __ •• __ __ __ __

Federal Employer Identification Number (FEIN)
•
• __ __ __ __ __ __ __
•
Daytime telephone number

			 __ __
Mailing address (number and street), apartment number, PO Box			
City, town, or post office 	

State	

–	–

ZIP code

Individuals, Trusts and Estates:
I request a six-month extension of time to October 15, 2024, to pay my Connecticut income tax of $________________
for the year beginning January 1, 2023, and ending December 31, 2023.
Pass-Through Entities:
I request a six-month extension of time to September 15, 2024, to pay my Connecticut Pass‑Through Entity tax of
$_______________for the year beginning January 1, 2023, and ending December 31, 2023.
If you are not a calendar year taxpayer, complete the following statement:
I request a six-month extension of time to _________________________ ,________ , to pay my Connecticut tax of
$_____________________ for the year beginning _________________ and ending  __________________ .
This extension is necessary and payment of the tax at this time will cause me undue hardship because: (If more space is
needed, attach a separate sheet.)______________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
I am unable to borrow money to pay the tax because:______________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
As evidence of the need for the extension, I am attaching: (1) a statement of assets including all bank accounts, receivables,
notes, stocks, bonds, cash value life insurance, automobiles, and real estate and liabilities as of the last day of the preceding
month showing book and market values of assets and whether any securities are listed or unlisted; and (2) an itemized list
of receipts (income) and disbursements (expenses) for the three months before the date the tax is due.
You will be notified only if your extension request is denied.
Declaration: I declare under penalty of law that I have examined this return and all accompanying schedules and statements, including
reporting and payment of any use tax due, and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the
penalty for willfully delivering a false return or document to DRS is a fine of not more than $5,000, or imprisonment for not more than five
years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.

	

Sign
Here
Keep a
copy
for your
records.

Your signature			

Date

Spouse’s signature			

Date

Paid preparer’s signature	

Date	

Telephone	

–	–

Firm’s name, address, and ZIP code			

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

Preparer’s PTIN	
FEIN

Form CT-1127 Instructions

Purpose: The Commissioner of Revenue Services may grant
an extension of time for payment of your Connecticut income or
pass-through entity tax liability and your individual use tax if you
can show it will cause you undue hardship to pay the tax on the
date it is due. Form CT‑1127 must be filed with the Commissioner
on or before the fifteenth day of the fourth month following the
close of your taxable year. This is April 15 if your taxable year is
the calendar year. For Pass‑Through Entity Tax returns (Form
CT‑1065/CT‑1120SI), Form CT‑1127 must be filed by the fifteenth
day of the third month following the close of your taxable year.
This is March 15 if your taxable year is the calendar year. We
will notify you only if your request is denied.
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.
Undue hardship means more than mere inconvenience. You
must show that you will have substantial financial loss if you
pay your tax on the date it is due. (For example, a loss could be
caused by having to sell property at a sacrifice price.) You must
show you do not have enough cash above necessary working
capital to pay the tax. In determining cash available, include
anything you can convert into cash and show current market
prices. Also show you are unable to borrow money to pay the tax
except under terms that will cause you severe loss and hardship.
Who May File Form CT‑1127: Filers of the following forms may
file Form CT‑1127:
•	 Form CT‑1040, Connecticut Resident Income Tax Return;
•	 Form CT‑1040NR/PY, Connecticut Nonresident and
Part‑Year Resident Income Tax Return;
•	 Form CT‑1041, Connecticut Income Tax Return for Trusts
and Estates; and
•	 Form CT‑1065/CT‑1120SI, Connecticut Pass‑Through Entity
Tax Return.
Limitation: As a general rule, an extension of time to pay any
part of the tax shown on an income tax or pass‑through entity tax
return is limited to six months from the date that payment is due.
Security: Security satisfactory to the Commissioner may be
required as a condition for granting an extension. This is to assure
that the risk of loss to the State of Connecticut will be no greater
at the end of the extension period than it was at the beginning.
The determination of the type of security, if any is required, will
depend on the circumstances in each case. You will be contacted
by DRS if any security is required.

Interest and Penalty: 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% of the
amount of tax underpaid will be applied. In either case, a billing
statement will be issued to you.
If after the extension period you are subject to a penalty that you
believe was unjustly assessed, you may request a penalty waiver.
To make a penalty waiver request, taxpayers must complete and
submit Form DRS‑PW, Request for Waiver of Civil Penalty, to the
DRS Operations Bureau/Penalty Waiver through myconneCT
at portal.ct.gov/DRS-myconneCT, by mail, or by fax.

Form CT-1127 Back (Rev. 12/23)

DRS will not consider a penalty waiver request unless it is
accompanied by a fully completed and properly executed Form
DRS‑PW. For detailed information about the penalty waiver
process, see Policy Statement 2019(3), Requests for Waiver
of Civil Penalties.
Where the time for payment of Connecticut income tax is
extended, interest will accrue at 1% per month or fraction of
a month on any balance due from the original due date of the
Connecticut income tax return, determined without regard to any
extension of time to file, to the date of actual payment.
How to Get an Extension of Time to Pay: To request a
Connecticut extension of time to pay, you must complete Form
CT‑1127 in its entirety.
If you are also requesting an extension of time to file your
Connecticut tax return, attach Form CT‑1127 on top of that request.
If you are not requesting an extension of time to file your
Connecticut tax return, attach Form CT‑1127 on top of your
Connecticut tax return.
How to Get an Extension of Time to File
•	 File Form CT‑1040 EXT if you need additional time to file
Form CT‑1040 or Form CT‑1040NR/PY.
•	File Form CT‑1041 EXT if you need additional time to file
Form CT‑1041.
•	File Form CT‑1065/CT‑1120SI EXT if you need additional
time to file Form CT‑1065/CT‑1120SI.
You may file these forms online at portal.ct.gov/DRS.
Signature: You must sign this form. If you are filing a joint return,
both you and your spouse must sign.
Others Who Can Sign for You: Anyone with a signed Power
of Attorney may sign on your behalf. Attach LGL-001, Power of
Attorney.
If a taxpayer is unable by reason of illness, absence, or other
good cause to sign a request for an extension, any person
standing in a close personal or business relationship (including
attorneys, accountants, and enrolled agents) to the taxpayer
may sign the request on his or her behalf and is considered as
a duly authorized agent for this purpose provided the request
states the reasons for signature other than by the taxpayer and
the relationship existing between the taxpayer and the signer.
Paid Preparer’s Signature: Anyone you pay to prepare your
return must sign and date it. Paid preparers must also enter
their Personal Tax Identification Number (PTIN) and their firm’s
Federal Employer Identification Number (FEIN) in the spaces
provided.
For the Latest News: Visit the DRS website at portal.ct.gov/DRS.