In 2018, over 1.7 million Connecticut taxpayers submitted state income tax returns, yet thousands faced penalties, interest, or delays because of late filing or simple mistakes. Knowing how to file your Connecticut tax return is not just about following state law—it’s about protecting your money, avoiding costly errors, and ensuring you receive any refund you’re entitled to as quickly as possible.

Whether you are an individual taxpayer, a small business owner, or a part-year resident with Connecticut sources of income, the filing process can seem overwhelming. Between deadlines, specific form requirements, and new state tax changes for the 2018 tax year, it’s easy to overlook necessary steps that can impact your finances.

This guide is designed to walk you through every stage of filing your income tax return in Connecticut. You will learn which forms to use, how to determine your filing status, calculate your tax liability, and select from available payment options. We’ll also cover how to submit your return electronically for faster processing, the timelines for receiving your refund, and how to handle situations where you may owe money.

Who Must File a Connecticut Income Tax Return

Not everyone earning income in Connecticut must file, but missing the filing requirement when you should file can lead to unexpected penalties and interest. The Department of Revenue Services sets clear rules on who must submit an income tax return for the 2018 tax year.

Income Thresholds for Filing

You must file if your gross income in 2018 exceeded:

  • $12,000 if married filing separately
  • $15,000 if filing single
  • $19,000 if filing head of household
  • $24,000 if married filing jointly or a qualifying widow(er) with a dependent child

These limits apply to Connecticut residents and are based on total income from all sources, including wages, self-employment, and Connecticut sources for part-year or nonresident taxpayers.

Filing Required Regardless of Income

Even if your income falls below these thresholds, you must still file if:

  • Connecticut income tax was withheld from your pay by your employer
  • You made estimated tax payments to the state
  • You qualify for the Connecticut Earned Income Tax Credit (CT EITC)
  • You had a Pass-Through Entity (PE) Tax Credit that doesn’t fully offset your tax liability
  • You had a federal alternative minimum tax liability

Residents, Part-Year Residents, and Nonresidents

  • Residents file using Form CT-1040.
  • Part-year residents and nonresidents with Connecticut income file using Form CT-1040NR/PY.
  • Your Connecticut filing status must match your federal tax return status.

Failing to meet these requirements due to misunderstanding or oversight can result in a notice from the Department of Revenue Services and potential penalty charges. Filing the correct forms ensures compliance with state law and avoids unnecessary costs. Knowing whether you must file is the first step in accurately completing your Connecticut tax return on time.

Key 2018 Connecticut Tax Law Changes

Filing for the 2018 tax year meant adjusting to several vital updates in Connecticut law. Understanding these changes before you submit your return helps you claim all eligible credits and avoid errors that could delay your refund.

Property Tax Credit Limitation

Starting in 2018, the property tax credit was limited to certain taxpayers. To qualify, you or your spouse must have been 65 or older by the end of the year or have claimed at least one dependent on your federal tax return. The maximum credit remained $200. Missing this detail could mean leaving money on the table.

Teacher Pension Exemption

Connecticut introduced a 25% subtraction modification for retired educators for income from the state teachers’ retirement system. This change reduced taxable income for eligible retirees and should be factored into your return if applicable.

Pass-Through Entity (PE) Tax

A new PE Tax applied to partnerships, S corporations, and certain LLCs. Members could claim a corresponding credit on their income tax return, reducing personal tax liability. Small businesses should review their CT K-1 forms to ensure the credit is correctly applied.

Failing to account for these updates could lead to incorrect payment amounts, processing delays, or requests for additional information from the Department of Revenue Services. If you are unsure how these changes apply to your situation, it is highly recommended that you review official state guidance or consult a tax professional before filing.

Forms and Documents You’ll Need

Having the correct forms and supporting documents ready before filing is essential for an accurate and timely income tax return. The Department of Revenue Services offers all necessary Connecticut tax forms online, and many can also be obtained by mail upon request.

Main Connecticut Tax Forms

  • Form CT-1040 – For full-year Connecticut residents
  • Form CT-1040NR/PY – For nonresident and part-year resident taxpayers
  • Instruction Booklet – Provides detailed filing guidance, calculation worksheets, and additional information for each form

Common Schedules

  • Schedule CT-EITC – For claiming the Connecticut Earned Income Tax Credit
  • Schedule CT-PE – For reporting the Pass-Through Entity Tax Credit
  • Schedule CT-CHET – For contributions to the Connecticut Higher Education Trust 529 Plan

Additional Forms You May Need

  • CT-1040V – Payment Voucher for e-filers sending payment by check
  • CT-1040X – Amended Return for making changes after your original filing
  • CT-1040 EXT – Extension Application to request additional time to file (but not to pay)

Supporting Documents

Gather these before starting:

  • All W-2s show Connecticut tax withheld from your employer
  • Forms 1099 with Connecticut tax withheld
  • Schedule CT K-1 from partnerships or S corporations
  • Completed federal tax return
  • Property tax bills (if claiming the property tax credit)
  • Records of estimated tax payments made during the tax year

Ensuring your documents are complete and reviewed before you submit your return can save weeks of processing time. Missing paperwork often triggers a notice from the Department of Revenue Services, delaying your refund and possibly leading to a penalty if it affects your payment amount.

Step-by-Step Process to File Your Connecticut Tax Return

Filing your Connecticut income tax return accurately and on time can help you avoid costly penalties and ensure your refund arrives quickly. The following steps outline the process from gathering your documents to sending your return to the Department of Revenue Services.

Step 1: Gather All Necessary Documents

Start with your W-2s, 1099s, Schedule CT K-1s, property tax bills, and federal tax returns. Make sure all forms are reviewed for accuracy. Missing information is one of the most common reasons taxpayers receive a notice or experience delays.

Step 2: Select Your Filing Status

Your Connecticut filing status must match your federal tax return status:

  • Single
  • Married filing jointly
  • Married filing separately
  • Head of household
  • Qualifying widow(er) with dependent child

An incorrect status can change your payment amount and may require filing an amended return.

Step 3: Calculate Connecticut Adjusted Gross Income

Start with your federal adjusted gross income and make Connecticut-specific adjustments. Common additions include certain business deductions and non-Connecticut municipal bond interest. Common subtractions include Social Security adjustments and the teacher pension exemption.

Step 4: Determine Your Tax Liability

Use the state tax tables if your Connecticut adjusted gross income is $102,000 or less. If over $102,000, use the Tax Calculation Schedule or the state’s internet tax calculator. An incorrect calculation could cause you to owe money later with added interest.

Step 5: Apply Credits and Payments

Check eligibility for credits such as:

  • Connecticut Earned Income Tax Credit (23% of the federal EITC)
  • Property Tax Credit (up to $200 for eligible taxpayers)
  • Pass-Through Entity Tax Credit
  • Credit for taxes paid to other states

Also, include any timely payments you made during the year through withholding or estimated tax payments.

Step 6: Report Use Tax

You must report and pay use tax if you bought items online or out of state without paying Connecticut sales tax. Ignoring this step is a common mistake that may result in a notice from the Department.

Step 7: Review and Double-Check Your Return

Verify that Social Security numbers, calculations, credits, and all forms are attached. Even minor math errors can delay your refund for weeks or lead to penalty assessments.

Step 8: Submit Your Return

You can file taxes electronically through the Taxpayer Service Center for faster processing or mail your paper return to the appropriate address. Electronic filing with direct deposit is the quickest way to have money sent to your bank account.

Tip: The sooner you file, the less risk of identity theft and the faster you receive your refund. Waiting until the due date in April increases the chance of processing delays and last-minute errors.

Filing Options: E-File vs. Paper Filing

How you submit your Connecticut income tax return can significantly affect processing time, refund speed, and error rates. The Department of Revenue Services strongly recommends filing taxes electronically, but electronic and paper filing remain available.

Filing Taxes Electronically

The Taxpayer Service Center (TSC) allows individuals and businesses to file online using a secure internet connection. E-filing offers:

  • Faster refunds—often within 4 to 6 weeks compared to 8 to 12 weeks for paper returns
  • Immediate confirmation that your return was received
  • Built-in error checking to reduce mistakes and avoid notices
  • The option to have your refund deposited directly into your bank account

To use TSC, you must have filed a Connecticut return in the last three years or have a valid Connecticut driver’s license or state-issued ID. Some complex returns may require paper filing.

Paper Filing

Paper filing may be necessary if your return involves uncommon schedules or forms not supported by TSC. When mailing, use the correct address:

  • Returns with payment

Department of Revenue Services

State of Connecticut, 

PO Box 2921, Hartford, 

CT 06104-2921

  • Returns without payment

Department of Revenue Services

PO Box 341431 Hartford, 

CT 06134-1431

Always use blue or black ink, send all required pages, and keep a copy for your records.

Which Option Should You Choose?

Filing electronically is the most efficient process, especially for timely payments and quicker refunds. Paper filing can be a “painfully slow” option, and missing details may cause delays of several weeks or even trigger penalties.

Payment Options and Deadlines

Once you determine your payment amount for the 2018 tax year, the next step is to ensure your payment date is on time to avoid added interest and penalty charges. The filing deadline for the 2018 return was April 15, 2019, and the exact date applies to your full payment. Missing this due date can cost you money unnecessarily.

Payment Options

The Department of Revenue Services offers multiple ways to pay your balance:

1. Taxes Electronically

Through the Taxpayer Service Center (TSC), you can use your bank account for direct debit. Payments can also be made via credit or debit card, though this method includes third-party fees. Commercial tax preparation software may also allow you to transmit payment and your return.

2. Payment by Mail

Send a check or money order with Form CT-1040V to the correct address. Make checks payable to “Commissioner of Revenue Services” and write your Social Security Number and “2018 CT-1040V” on the payment.

3. Payment Plans

If you cannot pay in full, request a payment plan through the Department’s online services or by contacting their office directly. Approval is subject to review, and plans may default if payments are missed.

Important Notes

  • Payments made after the due date are subject to a penalty of 10% of the unpaid tax, plus interest of 1% per month until paid in full.
  • Direct debit payments may be withdrawn from your account on a scheduled date, which will be confirmed when you schedule the payment.
  • The Department may waive specific penalties if you can show reasonable cause.

Whether you owe money or make timely payments to avoid future balances, understanding your options ensures you stay in good standing with the Department of Revenue Services. Acting before the deadline can save you from unnecessary costs and keep your account positive.

Refund Tracking and Timelines

Knowing when and how you will receive your refund can give you peace of mind if you are due one after filing your Connecticut income tax return. The Department of Revenue Services provides a secure way for taxpayers to track their refund status online.

How to Check Your Refund Status

You can check your refund by visiting the Taxpayer Service Center (TSC) on the Department’s internet portal. You’ll need:

  • Your Social Security Number
  • Your filing status (as shown on your return)
  • The exact refund payment amount you expect to claim

Refund information is usually updated daily, so if your subject inquiry is about a recent submission, it may not appear immediately.

Refund Timelines

  • Taxes electronically with direct deposit: about 4–6 weeks
  • Taxes electronically with a paper check: about 6–8 weeks
  • Paper filing: 8–12 weeks, sometimes longer if the Department sends a notice for additional information

Important Notes

  • Direct deposit is the fastest option and avoids delays linked to mailing.
  • If your refund is delayed, it may be due to verification steps, errors on your return, or missing documentation.
  • Please note your submission date and any contact you have with the Department. This will help if follow-up is needed.

Tracking your refund and understanding these timelines ensures you can plan your money flow and address any issues promptly.

Common Mistakes to Avoid

Even experienced taxpayers can make errors when completing a Connecticut income tax return. These mistakes often delay your refund, cause you to owe money unexpectedly, or lead to a notice from the Department of Revenue Services.

Overlooking Use Tax

Many taxpayers forget to claim and pay use tax on untaxed online or out-of-state purchases. Leaving this section blank can result in additional interest and penalty charges.

Filing Status Mismatches

Your filing status must match your federal tax return. A mismatch can change your payment amount and require an amended return.

Missing Forms or Documentation

Failing to include all required forms, such as Schedule CT K-1 for partnerships or S corporations, is a common subject of refund delays.

Inaccurate Calculations

Simple math mistakes can cause your payment date to shift due to reprocessing. Always ensure your figures are reviewed before you submit.

Missing the Filing Deadline

If you do not submit your return by the April due date, you may be subject to a 10% late filing penalty plus 1% monthly interest. Avoiding these errors keeps your process smooth and helps ensure a faster, stress-free tax season.

Final Filing Checklist

Before submitting your Connecticut income tax return, use this checklist to ensure everything is complete and accurate. A thorough review reduces the risk of delays, penalty charges, or refund issues.

Documents and Forms

  • Completed Form CT-1040 or CT-1040NR/PY
  • All W-2s and 1099s from your employer showing Connecticut tax withheld
  • Required schedules (CT-EITC, CT-PE, CT-CHET, etc.)
  • Completed federal tax return for reference
  • Property tax records if claiming the property tax credit

Accuracy and Review

  • Social Security Numbers and filing status match your federal return
  • All gross income and Connecticut sources are reported
  • Payment amount and credits double-checked
  • Any use tax due has been calculated and reported

Submission and Payment

  • Return signed and dated
  • Correct address used if mailing
  • Payment date scheduled or included with your return
  • Keep copies of all forms and additional information for at least four years

Taking a few minutes to confirm these details helps ensure your return is accepted without issue and your refund arrives on time.

Frequently Asked Questions

How do I contact the Department of Revenue Services about my Connecticut tax return?

You can reach the Department of Revenue Services by phone, mail, or through the Taxpayer Service Center online. They can assist with filing issues, refund inquiries, and payment concerns. To ensure faster service, have your Social Security Number, filing status, and tax year ready when you call. Visit their website for office locations and hours before visiting in person.

Do I need my federal tax return to file my Connecticut income taxes?

Your federal tax return is the starting point for calculating your Connecticut adjusted gross income. Many state-specific adjustments are based on federal figures. Ensure your federal return is complete and accurate before preparing your state return. Matching information between both returns helps prevent delays, errors, or notices from the Department of Revenue Services.

Can I set up payment plans if I can’t pay my Connecticut tax balance?

The state offers payment plans for taxpayers who cannot pay by the due date. You can apply online or by contacting the Department directly. Plans are reviewed for approval and may include interest. Missing payments could result in plan default, so it’s essential to stay current once an agreement is in place.

What should I do if I receive a request for additional information from the Department?

If the Department of Revenue Services requests additional information, respond promptly by the deadline provided. This may include supporting forms, proof of payment, or other documentation. Delays in responding can slow refund processing or increase penalties. Always keep copies of what you send and use trackable mail or the online submission option when possible.

Does the IRS handle my Connecticut state tax return?

No, the IRS manages federal taxes only and does not process or review state returns. Connecticut income taxes are handled solely by the Department of Revenue Services. You must file separately for state and federal taxes. While some figures come from your federal tax return, the IRS does not approve your state refund or payments.

Can I get a waiver if I can’t access my Connecticut taxes?

If you cannot access your Connecticut tax bill on time due to reasonable cause, you can request a waiver of specific penalties from the Department of Revenue Services. This request must be submitted in writing or through their online system, with documentation explaining your circumstances. Remember that interest generally cannot be waived and will continue to accrue.