Purpose: This Informational Publication answers frequently-asked questions about the 2009 Connecticut Tax Amnesty Program (Tax Amnesty). Effective Date: Statutory Authority: 2008
Purpose: This Informational Publication answers frequently-asked questions about the 2009 Connecticut Tax Amnesty Program (Tax Amnesty).
Statutory Authority: 2008
1. What is the
The Connecticut Tax Amnesty Program provides an opportunity for eligible individuals and businesses to pay Connecticut taxes due for eligible tax periods during the amnesty period (starting May 1, 2009 and ending June 25, 2009), to avoid penalties and criminal prosecution, and to be subject to a reduced interest rate. The program may not be used to claim refunds or credits, or to reduce existing bills.
2. What periods are eligible for Tax Amnesty?
Any tax period ending on or before
3. Who is an eligible taxpayer and qualifies for Tax Amnesty?
4. Who is not an eligible taxpayer and does not qualify for Tax Amnesty (an “ineligible taxpayer”)?
However, a taxpayer who is not an eligible taxpayer for a particular tax or for a particular eligible period may be an eligible taxpayer for other taxes or for other eligible periods.
5. What taxes are eligible for Tax Amnesty?
Virtually all taxes administered by Connecticut DRS are eligible. If you have a question about eligible taxes, visit the website www.ct.gov/comeclean for a comprehensive list or contact DRS.
Examples of eligible
· Business Use Tax
· Cigarette Tax
· Corporation Business Tax
· Gift Tax
· Income Tax (individuals, estates, and trusts)
· Individual Use Tax
· Motor Vehicle Fuels Tax
· Sales and Use Taxes
· Withholding Tax
6. What taxes are not eligible for Tax Amnesty?
Any tax or fee not administered and collected by DRS is not eligible for Tax Amnesty. Some examples of taxes and fees not administered and collected by DRS are:
7. What are the benefits of participating in Tax Amnesty?
Business Amnesty Applicants: All business applicants must file an application for Tax Amnesty with DRS electronically using the Amnesty Taxpayer Service Center (Amnesty TSC). Applicants must make full payment electronically (through the Amnesty TSC or using the credit card payment option) at the time the application is filed Visit www.ct.gov/comeclean or the DRS website at www.ct.gov/DRS and click on the Come Clean logo.
Individual Amnesty Applicants: All individual applicants must file an application for Tax Amnesty with DRS electronically using the Amnesty TSC. Because payment in full is required during the amnesty period, individual applicants are encouraged to make full payment electronically through the TSC or using the credit card option at the time the application is filed. However, a payment voucher will be available if the individual filer wants to mail in a payment. Interest will continue to accrue until full payment is received so the balance due may increase if payment is not made at the time of filing.
Business and Individual Amnesty Applicants: If payment in full is not made on or before
Failure to complete an amnesty application and pay in full on or before
9. Will DRS provide me assistance with electronically filing and paying if it is impossible for me to do so?
Yes. If you are not able to access the Internet to file an amnesty application through the Amnesty TSC, you may contact DRS at the phone numbers or locations listed below for assistance.
10. Are installment payment plans available for Tax Amnesty?
No. Full payment must be made on or before
11. Will an extension of time to apply for Tax Amnesty or to make payment be granted?
No. Extensions of time for filing or payment will not be granted. Applications and payment in full must be made on or after May 1, 2009 and on or before June 25, 2009.
12. I purchased merchandise in another state, over the Internet, or from a mail-order company, and had the items shipped to
When the seller of goods does not collect sales tax, you must pay the 6%
13. Currently my business is not registered with DRS, but I am liable for
Tax Amnesty provides an opportunity for nonfilers voluntarily to report taxes that were due but not reported. The amnesty application on the TSC will guide you through the registration process to obtain a tax registration number. Once the registration process is completed, you can proceed with the amnesty application.
14. My business is registered with DRS and has made occasional mistakes on its tax returns with the result being that not all the taxes due to
Tax Amnesty provides an opportunity for underreporters to pay additional tax liability resulting from underreporting without the assessment of a penalty and at a reduced interest rate. If errors are discovered in an audit, your business may be subject to penalty and will be subject to full interest on those taxes. For example, your business may have purchased taxable goods or services from an out-of-state retailer without paying
15. I am not a resident of
Nonresidents who earned
16. Must I file actual tax returns or amended tax returns with my Tax Amnesty application?
No. Do not file a tax return or amended tax return for the period in which you are seeking amnesty. Your completed and filed amnesty application is considered your tax return.
17. How do I find out how much I owe?
Before beginning the Amnesty TSC application process you must know the tax type, tax period, and tax that you owe for that period. We strongly recommend that you complete a
The electronic Amnesty TSC application will automatically calculate interest owed based upon the tax type, tax period, and tax amount you enter in the amnesty application.
18. Could I be eligible for Tax Amnesty for one
Yes. If you are not eligible for Tax Amnesty for a particular
19. If I have an existing bill for an eligible tax type and eligible period, may I report additional tax for that tax type and period?
Yes, but only for additional tax that is not related to that bill.
20. I have protested a DRS assessment that is now under appeal. May I file for Tax Amnesty?
No, not for the tax during the period at issue in the appeal. Cases in the DRS appellate process are not eligible for Tax Amnesty.
21. Will I be more likely to be audited in the future if I apply for Tax Amnesty?
No. You are no more likely to be audited in the future by applying for Tax Amnesty than a taxpayer who properly reported tax.
22. If Tax Amnesty is granted for an eligible period and an audit later reveals that additional tax was due for that period, will Tax Amnesty be revoked?
No. Tax Amnesty will not be revoked for the self-assessed portion for which amnesty was granted, although the additional tax due from the audit assessment is subject to penalty and interest. However, any person who wilfully delivers or discloses to DRS any application, list, return, account, statement, or other document known by such person to be fraudulent or false in any material matter may, in addition to any other penalty provided by law, be fined not more than $5,000 or imprisoned not more than five years nor less than one year, or both.
23. Are Tax Amnesty applications confidential?
Yes. Like tax returns, Tax Amnesty applications are confidential.
24. How can I be sure I am not incriminating myself by sending in an application if it turns out I am ineligible for Tax Amnesty?
DRS will not use Tax Amnesty applications as evidence in any criminal investigation or prosecution unless you knowingly file a false amnesty application.
25. How will I know if my application for Tax Amnesty has been granted or denied?
DRS will only send you a letter notifying you if your application has been denied. DRS will not send you a notification if your application has been granted.
26. If I am denied Tax Amnesty, will my payment be refunded?
No. DRS will apply the payment received to any outstanding liability that you have and will not refund the payment.
27. How do I get more information about Tax Amnesty?
If you need more information about Tax Amnesty, see www.ct.gov/comeclean or call 1-860-297-5962 (from anywhere) or 1-800-382-9463 (
Assistance is also available during business hours, Monday through Friday, by visiting any of the DRS offices at the following locations:
Effect of This Document: An Informational Publication is a document that addresses issues frequently raised by taxpayers. It is less technical in nature than a Policy Statement, but may be referred to by individual taxpayers for guidance.
For Further Information: Call DRS during business hours, Monday through Friday:
Select Option 6 to speak to a representative.
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:
Paperless Filing/Payment Methods (fast, easy, free, and confidential):
Business and individual taxpayers can use the Taxpayer Service Center (TSC) to file a variety of tax returns and extensions, as well as to pay taxes or bills over the Internet. Visit the DRS website at www.ct.gov/DRS and select an option from the list on the TSC image.
DRS E-News Service: Get connected to the latest news from DRS. Receive notification by email 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 employer’s withholding tax, TSC-BUS Online Filing Alerts, News – Press Releases, and Top 100 Delinquency List.