DRS: 12-740-10, Filing of income tax returns by individuals who have commenced a bankruptcy case under chapter 7 or 11

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Conn. Agencies Regs. § 12-740-10.  Filing of income tax returns by individuals who have commenced a bankruptcy case under chapter 7 or 11.

An individual who would otherwise be required to file a Connecticut income tax return under §12-740-1 of this Part and who has commenced a case under chapter 7 or chapter 11 of title 11 of the United States Code in which the debtor is an individual shall make and file a Form CT-1040 or Form CT-1040NR/PY, as the case may be. The taxable year shall be as determined under section 1398(d) of the Internal Revenue Code. If the debtor makes the election under section 1398(d)(2)(A) of the Internal Revenue Code, and his or her spouse elects to join in the debtor’s election, a joint Connecticut income tax return shall be required or permitted as provided in §12-702(c)(1)-1 of Part V. If the election is made under said section 1398(d)(2)(A) to treat the debtor’s taxable year which includes the commencement date as two taxable years, the tax returns for two short taxable years, and any amendments thereto, shall be mailed to: Department of Revenue Service, 92 Farmington Avenue, Hartford, Connecticut 06105, Attn: Bankruptcy Unit, Collection and Enforcement Division.  Editor's Note:  The Department of Revenue Services' address is now: 25 Sigourney Street, Hartford, Connecticut 06106.

(Effective November 18, 1994.)