How to File Your Connecticut Tax Return for 2022: A Step-by-Step Guide

Filing your Connecticut state income tax return for the 2022 tax year is an essential responsibility for every eligible taxpayer. Whether you are a full-year, part-year, or nonresident who earned income in Connecticut, understanding the filing process ensures you stay compliant with state tax laws. Based on official Connecticut Department of Revenue Services (DRS) guidance, this guide explains the requirements, forms, and steps you must follow.

The 2022 filing deadline was April 15, 2023, with an automatic extension available until October 15, 2023, for those who filed Form CT-1040 EXT. An extension gives you more time to file, but doesn't give you more time to pay any taxes you owe. Missing deadlines can result in penalties and interest, which increase the longer you wait to file and pay. Knowing the correct timelines can help you avoid unnecessary costs.

In this article, you will find clear explanations of who must file, which forms to use, and how to complete each step of the filing process. You will also learn about payment options, tracking your refund, and avoiding common errors that delay your return. With the proper preparation and attention to detail, you can confidently navigate Connecticut’s tax filing process from start to finish.

An overview of the Connecticut state income tax system

By reviewing your federal tax forms and your Connecticut Adjusted Gross Income (AGI), Connecticut determines how much state income tax you owe. Your AGI starts with the figure reported on your federal return, with certain additions and subtractions specific to Connecticut law. This system ensures that your state income tax return reflects your federal income and Connecticut-specific adjustments.

Your tax rates and filing requirements depend on how much money you make and how you file. The Connecticut Department of Revenue Services sets income thresholds to determine when a taxpayer must file. These thresholds vary for single filers, married couples, heads of household, and qualifying surviving spouses. Meeting or exceeding the threshold for your status requires you to file a return, even if no tax is due.

2022 Connecticut Income Tax Rates and Brackets

Single / Married Filing Separately

• Tax rate at 3%: $0–$10,000
• Tax rate at 5%: $10,001 – $50,000
• Tax rate at 5.5%: $50,001 – $100,000
• Tax rate at 6%: $100,001 – $200,000
• Tax rate at 6.5%: $200,001 – $250,000
• Tax rate at 6.9%: $250,001 – $500,000
• Tax rate at 6.99%: Over $500,000

Married Filing Jointly / Qualifying Surviving Spouse:

• Tax rate at 3%: $0 – $20,000
• Tax rate at 5%: $20,001 – $100,000
• Tax rate at 5.5%: $100,001 – $200,000
• Tax rate at 6%: $200,001 – $400,000
• Tax rate at 6.5%: $400,001 – $500,000
• Tax rate at 6.9%: $500,001 – $1,000,000
• Tax rate at 6.99%: Over $1,000,000

Head of Household:

• Tax rate at 3%: $0 – $16,000
• Tax rate at 5%: $16,001 – $80,000
• Tax rate at 5.5%: $80,001 – $160,000
• Tax rate at 6%: $160,001 – $320,000
• Tax rate at 6.5%: $320,001 – $400,000
• Tax rate at 6.9%: $400,001 – $800,000
• Tax rate at 6.99%: Over $800,000

Key changes for 2022 included allowing residents to subtract 50% of income received from the Connecticut Teachers’ Retirement System from their federal AGI. Other tax rates and standard thresholds remained the same as in 2021, ensuring consistency for most filers.

Who Needs to File a Connecticut Tax Return

Not everyone living or working in Connecticut must file a state income tax return, but most residents and many nonresidents will need to if they meet specific requirements. The Connecticut Department of Revenue Services sets income thresholds for each filing status. These thresholds are based on your federal tax forms and apply to your Connecticut Adjusted Gross Income (AGI).

Filing Requirements by Residency Status

• Full-Year Residents
  You must file if your Connecticut AGI meets or exceeds the threshold for your filing status.
  
  • Single: $15,000 or more
  • Married Filing Jointly: $24,000 or more
  • Married Filing Separately: $12,000 or more
  • Head of Household: $19,000 or more
  • Qualifying Surviving Spouse: $24,000 or more
    Example: Sarah, a single filer with $16,500 in income for 2022, must file a return because she exceeds the $15,000 threshold.
• Part-Year Residents
  You must file if you were a resident for part of the year and meet the income threshold during your residency period. Income earned while living outside Connecticut is generally not taxable by the state.
  Example: Mark moved to Connecticut in July 2022 and earned $20,000 after moving. He must file as a part-year resident.
• Nonresidents
  Regardless of residency, you must file if you earned income from Connecticut sources. This includes wages, self-employment income, or rental income from property in the state.
  Example: Lisa lives in Massachusetts but works three days a week in Hartford. She must file a Connecticut nonresident tax return.

Special Situations

• If you had Connecticut income tax withheld and want a refund, you might have to file even if your income is below the threshold.
• Filing may also be required if you are subject to Connecticut’s Alternative Minimum Tax or owe recapture taxes.
• Individuals who are self-employed or run businesses in Connecticut may have filing requirements even if their income is below the standard thresholds.

Filing Deadlines and Penalties

The Connecticut Department of Revenue Services sets specific deadlines for submitting your state income tax return and paying any taxes owed. Filing on time helps you avoid unnecessary penalties and interest charges.

Key Filing Deadlines for 2022 Returns

• Regular Filing Deadline: April 15, 2023
  All 2022 tax returns were due by this date. If April 15 fell on a weekend or holiday, the deadline moved to the next business day.
• Extension Deadline: October 15, 2023
  Taxpayers who filed Form CT-1040 EXT by April 15 received an automatic six-month extension to file their return. This extension applies only to filing, not payment.
• Payment Deadline: April 15, 2023
  Any taxes owed were due by this date, even if you filed for an extension. Late payments can result in both penalties and interest.

Penalties and Interest

• Late Filing Penalty: 10% of the unpaid tax amount if you miss the filing deadline.
• Late Payment Penalty: 10% of the unpaid tax amount if you do not pay by the due date.
• Interest Charges: 1% per month (or part of a month) on any unpaid balance, starting from the original due date until the balance is paid in full.
• Example: If you owed $500 and filed one month late, you could face a $50 penalty plus $5 interest for that month.

Filing and paying on time ensures you avoid these extra costs and keeps your tax record in good standing with the state.

Forms You Need to File Your Return

Filing your 2022 state income tax return requires the correct forms based on your residency status and income sources. The Connecticut Department of Revenue Services provides these forms online and, sometimes, as paper forms you can request by mail or access at local offices.

Main Forms

• Form CT-1040 – Connecticut Resident Income Tax Return
  This is the standard form for taxpayers who lived in Connecticut for the entire year.
• Form CT-1040NR/PY – Connecticut Nonresident or Part-Year Resident Income Tax Return
  If you were not a resident of Connecticut but had income from there, or if you were a resident for only part of 2022, use this form.

Common Schedules

• Schedule CT-1040 WH – Connecticut Income Tax Withholding
  Required if you have more than five W-2 forms to report Connecticut withholding.
• Schedule CT-EITC – Connecticut Earned Income Tax Credit
  Used to claim the state version of the federal Earned Income Tax Credit.
• Schedule CT-PE – Pass-Through Entity Tax Credit
  This is for taxpayers receiving credits from pass-through entities such as partnerships or S corporations.
• Schedule CT-IT Credit – Income Tax Credit Summary
  Summarizes and applies all tax credits you are eligible for.

Additional Forms

• Form CT-6251 – Connecticut Alternative Minimum Tax Return
  This is for taxpayers subject to Connecticut’s version of the Alternative Minimum Tax.
• Form CT-1040 EXT – Application for Extension of Time to File
  Used to request a six-month filing extension. Must be submitted by the original due date.

Where to Get Forms

• Download official forms from the Connecticut Department of Revenue Services website at portal.ct.gov/DRS.
• Request paper forms by contacting the department directly.
• During the filing season, forms can be picked up at specific public libraries, town halls, or state offices.

Step-by-Step Guide to Completing Your Connecticut Tax Return

Filing your 2022 Connecticut state income tax return is more manageable when you follow a straightforward process. The steps below will help you gather information, complete your tax forms, and submit them correctly to the Connecticut Department of Revenue Services.

Step 1 – Gather Required Documents

Before you begin, collect all the paperwork you need to prepare your return.

• W-2 Forms: Show your wages and Connecticut income tax withheld.
• 1099 Forms: Include all applicable types (interest, dividends, self-employment income, unemployment benefits).
• Federal Tax Return: You will need figures from your federal Form 1040.
• Proof of Credits and Deductions: Documentation for property tax credit, Earned Income Tax Credit, or Teachers’ Retirement subtraction.
• Payment Records: Receipts for estimated tax payments made during the year.

Step 2 – Fill Out Personal Information

Provide accurate identifying information to prevent delays.

• Type in your Social Security Number exactly as it is on your card.
• Include your legal name, current address, and filing status (must usually match your federal filing status).
• If married filing jointly, enter your spouse’s information.

Step 3 – Calculate Connecticut Adjusted Gross Income (AGI)

Your Connecticut AGI starts with your federal AGI and adjusts for certain state-specific items.

• Additions: Items like interest from other states’ bonds or non-Connecticut state income tax refunds.
• Subtractions: Deductions like Social Security benefits, military retirement pay, or 50% of teachers’ retirement income.
• Subtract total subtractions from your federal AGI (plus any additions) to arrive at your Connecticut AGI.

Step 4 – Apply Credits and Deductions

Reduce your tax liability with applicable state credits.

• Property Tax Credit: Up to $300 for qualifying Connecticut residents.
• Earned Income Tax Credit (EITC): For eligible low- to moderate-income workers. Learn more about eligibility and calculation details for the Connecticut Earned Income Tax Credit before completing Schedule CT-EITC.
• Pass-Through Entity Tax Credit: For income earned from partnerships or S corporations.

Enter all credits on the correct forms or schedules before finalizing your tax due amount.

Step 5 – Determine Payments and Refund/Balance Due

Complete this final step to know whether you owe money or will receive a tax refund.

• Add up all Connecticut tax withheld from your W-2s and 1099s.
• Include any estimated payments or payments made with your extension request.
• Subtract your total tax liability from total payments made to determine your refund or amount due.
• If you owe, select a payment method and submit it by the filing deadline to avoid penalties.

Common Mistakes to Avoid

Avoiding errors when filing your state income tax return can save you time, prevent delays in receiving your tax refund, and reduce the risk of penalties. The Connecticut Department of Revenue Services recommends reviewing your return carefully before submission.

• Using the wrong form for your residency status
  Some taxpayers mistakenly use Form CT-1040 when they should file Form CT-1040NR/PY. Using the correct form ensures your return is processed accurately.
• Making math errors
  Even with tax preparation software, mistakes can happen when entering amounts or calculating totals. Always double-check your math before filing.
• Leaving out Social Security Numbers (SSNs)
  Missing or incorrect SSNs can delay processing and may require you to submit additional documentation.
• Forgetting to attach required schedules or forms
  You must attach the corresponding schedules if you are claiming credits or deductions. Missing forms can cause your refund to be delayed or your credit to be denied.
• Not signing the return.
  A return without signatures from the taxpayer (and spouse if filing jointly) is considered incomplete and will not be processed.

How to File Your Connecticut Tax Return

You can submit your 2022 state income tax return to the Connecticut Department of Revenue Services electronically or by mail. Choosing the correct method can affect how quickly your return is processed and when you receive your tax refund.

Electronic Filing via myconneCT

Filing online through the myconneCT portal is the fastest, most secure way to file your return.

• Access the portal at portal.ct.gov/DRS-myconneCT.
• Create an account or log in using your existing credentials.
• Follow the step-by-step prompts to complete and submit your return.
• Upload required documents and review your return before final submission.
• Receive an immediate confirmation receipt once your return is filed.

Benefits of e-filing:

• Faster processing and quicker refunds (usually 4–6 weeks with direct deposit).
• Built-in error checks reduce mistakes.
• Secure encryption protects your personal and financial information.

Paper Filing by Mail

If you prefer traditional submission or cannot use electronic filing, paper filing is available.

• Download or request official paper forms from the Connecticut Department of Revenue Services.
• Complete all required forms clearly and accurately.
• Include all necessary schedules and supporting documentation.
• Mail to the correct address based on your filing type:
  
  • With Payment:
    Department of Revenue Services
    PO Box 2977
    Hartford, CT 06104-2977
  • Without Payment (Refunds or Zero Balance):
    Department of Revenue Services
    PO Box 2976
    Hartford, CT 06104-2976

Tips for mailing:

• Use certified mail for proof of delivery.
• Allow extra time for mail delivery to meet the April deadline.
• Keep a copy of your completed return for your records.

How to Make a Connecticut Tax Payment

If you owe money on your 2022 state income tax return, the Connecticut Department of Revenue Services offers multiple secure ways to pay. Selecting the correct method ensures your payment is processed promptly and helps you avoid late penalties.

Online Payments via myconneCT

• Log in to your myconneCT account at portal.ct.gov/DRS-myconneCT.
• Select “Make a Payment” and follow the prompts.
• You can pay directly from your checking or savings account at no additional cost.
• Payments made online receive immediate confirmation of receipt.

ACH (Direct Bank Transfer)

• Withdraw funds directly from your bank account without any fees.
• Schedule your payment for the due date to avoid interest charges.
• Keep a printed or saved confirmation for your records.

Credit or Debit Card

• Accepted cards include Visa, MasterCard, American Express, and Discover.
• A processing fee applies, charged by the payment processor.
• Payments can be made through the myconneCT portal or by phone.

Check or Money Order

• Make payable to “Commissioner of Revenue Services.”
• Include the completed payment voucher (Form CT-1040V) with your payment.
• Mail to:
  Department of Revenue Services Processing
  PO Box 5088
  Hartford, CT 06102-5088

Tracking Your Refund or Balance Due

After you file your Connecticut state income tax return, you can monitor the status of your tax refund or confirm any balance due. The Connecticut Department of Revenue Services offers online and phone-based tracking tools to give taxpayers secure access to their account information.

Online Tracking via myconneCT

• To access your myconneCT account, go to portal.ct.gov/DRS-myconneCT.
• Select “Where’s My Refund?” or the appropriate option for balance due.
• Type in your Social Security Number, filing status, and the amount of your refund or tax owing.
• View your current status instantly, including any processing updates.

Phone-Based Tracking

• Call the automated refund system:
  
  • 800-382-9463 (outside Greater Hartford area)
  • 860-297-5962 (from anywhere)
• Have your Social Security Number and refund amount ready.
• The system provides real-time updates based on your return’s processing stage.

Processing Timelines

• E-file with direct deposit: 4–6 weeks for refunds.
• E-file with paper check: 6–8 weeks.
• Paper filing: 8–12 weeks.
• Amended returns: 12–16 weeks.
  Processing may take longer during peak season (February–April) or if additional review is required.

Recordkeeping and Support Resources

Maintaining accurate records after you file your state income tax return helps you respond quickly if the Connecticut Department of Revenue Services requests additional documentation. It also ensures proof of compliance for audits or future taxpayer inquiries.

How Long to Keep Your Tax Records

• At least three years from the filing deadline or the date you filed, whichever is later.
• Six years if you underreported income by more than 25%.
• Indefinitely for specific records, such as proof of property improvements for capital gains purposes.
• Keep both paper and electronic copies for easy access.

When to Contact the Connecticut Department of Revenue Services

• If you receive a notice or letter and need clarification.
• When your tax refund is delayed beyond the normal processing time.
• This is for help correcting errors or amending your return.
• To request additional forms or guidance on unusual filing situations.

Official Support Channels

• Website: portal.ct.gov/DRS—for forms, instructions, and online services.
• Phone: 860-297-5962 (available Monday–Friday, 8:30 AM–4:30 PM).
• Mail: Department of Revenue Services, PO Box 2970, Hartford, CT 06104-2970.
• In-person assistance: Limited availability; check the DRS website for current hours and locations.

Frequently Asked Questions

What happens if I miss the filing deadline on April 15, 2023?

If you missed the filing deadline, you should file your return immediately to reduce penalties and interest. The Connecticut Department of Revenue Services charges a late filing penalty of 10% of the unpaid tax, plus 1% monthly interest. Filing promptly also ensures you can still claim any tax refund due if you meet the state’s refund claim timeframe.

Can I e-file my Connecticut tax return for free?

The Connecticut Department of Revenue Services offers all eligible taxpayers free electronic filing through the myconneCT portal. E-filing is the fastest and most secure way to submit your return, providing instant receipt confirmation. This method also reduces errors through built-in checks, speeding up the process for receiving your tax refund, especially if you choose direct deposit instead of a paper check.

What deductions or credits do Connecticut taxpayers often overlook?

Commonly overlooked deductions and credits include the property tax credit (up to $300), the Connecticut Earned Income Tax Credit, and the 50% subtraction for income from the Teachers’ Retirement System. Some taxpayers also miss credits for taxes paid to other states or the Pass-Through Entity Tax Credit. Reviewing the official forms and instructions carefully can help ensure you claim all benefits you qualify for before you file.

How do I request a filing extension?

To request an extension, submit Form CT-1040 EXT to the Connecticut Department of Revenue Services by the original filing deadline, typically April 15. The extension grants six additional months to file your state income tax return, moving the deadline to October 15. However, any tax owed must still be paid by April 15 to avoid penalties and interest. The form is available on the DRS website or by mail.

Can I file jointly if I moved to Connecticut mid-year?

You may file jointly as a part-year resident if both spouses were Connecticut residents for the same portion of the year. If residency periods differ, you generally must file separately. In both cases, you’ll use Form CT-1040NR/PY. Review your federal tax forms and follow the Connecticut Department of Revenue Services guidelines to ensure accurate reporting of Connecticut-source income earned before and after your move.

What should I do if my refund is delayed?

If your tax refund is delayed beyond the normal processing time, check your status online through the myconneCT portal or by calling the automated system. Refunds may take longer during peak filing periods or if additional review is required. If the delay continues, contact the Connecticut Department of Revenue Services directly. Have your Social Security Number, filing status, and exact refund amount ready for faster assistance.

Do nonresidents have to file a Connecticut tax return?

Nonresidents must file a Connecticut state income tax return if they earned income from Connecticut sources, such as wages, self-employment, or rental property. You’ll use Form CT-1040NR/PY to report this income. Even if you live elsewhere, Connecticut taxes income derived within its borders. Filing ensures compliance with state law and allows you to claim any tax refund for overpayment through withholding or estimated tax payments.

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