DRS: IP 2006(8.1), Status Letters for Income Tax

 

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 
 
This Informational Publication has been modified and superseded by
 
IP 2006(8.1)
 
Status Letters for Income Tax
 

Purpose: This Informational Publication describes status letters and explains the procedure for a taxpayer to request a status letter for Connecticut income tax purposes from the Department of Revenue Services (DRS).


 
Effective Date: Upon issuance.
 

 
Statutory Authority: Conn. Gen. Stat. §12-2.
 

What is a status letter? The DRS Income Tax Audit Unit issues status letters for the Connecticut income tax. A status letter (also known as a Letter of Good Standing) is issued to a taxpayer who requests one provided certain conditions are satisfied.

If DRS determines it is appropriate to issue a status letter, it will contain the following information about a taxpayer as of the date the letter is issued:

  • The taxpayer’s name and year of the last income tax return received and processed by DRS; and
  • Any outstanding balance due or an attestation that the income tax liability has been paid.
A status letter does not declare the information included on the tax return(s) is correct. DRS may determine the information on the return(s) is incorrect, and to the extent allowed by law, may make an assessment against a taxpayer.
 

 
Why would a taxpayer request a status letter? A taxpayer may request a status letter to determine if he or she has any overdue tax returns that need to be filed or if there are any outstanding tax liabilities with DRS.
 

Who may request a status letter?

  • An individual or, if a joint Connecticut income tax return is involved, either spouse may request a status letter.
  • The fiduciary of a trust or estate may request a status letter.
  • A taxpayer’s authorized representative may request a status letter, if the taxpayer has authorized the representative to request and receive a status letter and a properly completed LGL-001, Power of Attorney, is submitted with the request.

What information must a taxpayer provide with the request for a status letter? Requests for all income tax status letters must be made in writing. You may complete an Individual Income Tax Status Letter Request or provide a letter that includes the following:

  • The taxpayer’s name, mailing address, and Social Security Number;
  • The year(s) for which a status letter is requested;
  • A written statement that clearly explains the reason for the status letter request;
  • The name (if other than the taxpayer) to whom DRS is to address the status letter;
  • The mailing address or facsimile number for DRS is to send the status letter;
  • An original signature of the taxpayer or the taxpayer’s authorized representative if the person is requesting the status letter on behalf of the taxpayer; and
  • A properly executed LGL-001 signed by the taxpayer’s authorized representative if the person is requesting the status letter on behalf of the taxpayer.
Editor's Note:  A taxpayer requesting a status letter is encouraged to complete Form TPG-169, Individual Income Tax Status Letter Request to ensure that all required information is provided. 
 
An LGL-001 must be submitted with the TPG-169 if the request is being submitted by an authorized represenative of the taxpayer.
 

How should a status letter request be delivered to DRS? The taxpayer or the taxpayer’s authorized representative should fax the status letter request and a properly completed LGL-001 to 860-541-4599, if applicable, or mail it to:

          Department of Revenue Services

          Income Tax Audit Unit

          Request for a Status Letter

          25 Sigourney Street

          Hartford CT 06106

The Income Tax Audit Unit also accepts hand-delivered requests and requests made by facsimile. The fax number is 860-541-4599.

Hand-delivered requests may be made to the address above or to any DRS regional office. The request must be signed by the taxpayer or the taxpayer’s authorized representative. DRS does not accept status letter requests made by e-mail or telephone. Status letters may be picked up. If a telephone number is provided, DRS will call the requester when the letter is available. 


How long does it take for DRS to issue a status letter? The DRS Income Tax Audit Unit makes every effort to issue a status letter within 48 hours of receipt. Requests are processed in the order in which DRS receives them.

If the status letter request does not contain all required information, DRS sends a letter to the taxpayer listing the additional information needed before a status letter can be issued. A taxpayer is given 30 days from the date of the letter to furnish DRS with the additional information. If DRS does not receive the additional information from the taxpayer within the 30 days, the taxpayer’s request for a status letter will be considered withdrawn.


Can a taxpayer request an updated status letter after the taxpayer has rectified the problems noted in the first status letter? Yes. A taxpayer may request an updated status letter that contains updated information after any outstanding liabilities are paid and any delinquent tax returns are filed. However, the updated request is considered a new request, and it must be filed using the procedures outlined in this document.


 
Effect on Other Documents: This Informational Publication modifies and supersedes IP 2006(8), Status Letters for Income Tax.
 

Effect of This Document: An Informational Publication issued by DRS addresses frequently asked questions about a current position, policy, or practice; usually in a less technical question and answer format.


For Further Information: Call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
  • 860-297-5962 (from anywhere)

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.


Forms and Publications: Forms and publications are available anytime by:

  • Internet: Visit the DRS Web site at www.ct.gov/DRS to download and print Connecticut tax forms; or
  • Telephone: Call 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) and select Option 2 from a touch-tone phone, or call 860-297-4753 (from anywhere).

Paperless Filing/Payment Methods (fast, easy, free, and confidential):

  • For business returns: Use Fast-File to file sales and use taxes, business use tax, room occupancy tax, estimated corporation business tax, business entity tax, attorney occupational tax, nursing home provider fee, admissions and dues tax, or withholding tax returns over the Internet. Visit the DRS Web site at www.ct.gov/DRS and click on File/Register OnLine.
  • For payment of business taxes other than those listed above: Use Fast-File to pay your business taxes over the Internet or by phone. Visit the DRS Web site at www.ct.gov/DRS and click on Electronic Services for a list of eligible taxes. The ACH debit method is used to make the transfer. No preregistration is required.
  • For resident income tax returns: Use WebFile to file personal income tax returns over the Internet. Visit the DRS Web site at www.ct.gov/DRS and click on File/Register OnLine.
  • For electronic filing of income tax extensions, estimated payments, and for electronic bill payments: Use WebFile to electronically file personal income tax returns over the Internet. You can also use WebFile to make an electronic income tax payment for a prior year. Visit the DRS Web site at www.ct.gov/DRS and click on File/Register OnLine.

 
DRS E-News Service: Get connected to the latest news from DRS. Receive notification by e-mail of changes to legislation, policies, and procedures.  DRS E-News is easy to sign up for – visit www.ct.gov/DRS and follow the directions. Subscription services are available for mployer’s withholding tax, Fast-File information, Alerts, News – Press Releases, and Top 100 Delinquency List.
 

IP 2006(8.1)
Income Tax
Status Letters for Income Tax
Issued: 11/17/06