DRS: 02-Forms/Publications Alerts

Forms/Publications Alerts

 This list identifies Connecticut Forms and instructions which have been changed subsequent to their initial release to the public. Versions now found on this site are correct unless otherwise noted; any version previously printed or downloaded from the site may be inaccurate and should be replaced.
 

2010/2009/2008/2007/2006/2005/2004/2003/2001


Alerts for Publications and Forms issued in 2002

Date Originally Posted Form Name/Number Date Revised Version Posted DESCRIPTION OF CHANGE
11/27/02 CT-1040X 12/02 Instructions to 2002 Form CT-1040X, Amended Connecticut Income Tax Return for Individuals, Schedule 1 – Modifications to Federal Adjusted Gross Income, Line 33 – Special Depreciation Allowance for Qualified Property.

Taxpayers were previously instructed to enter on 2002 Form CT-1040X, Line 33, the amount entered on federal Form 4562, Line 14.   Instead, taxpayers should be instructed to enter on Line 33, the sum of the amounts entered on federal Form 4562, Lines 14 and 25.

12/11/02 CT-1040 12/02 Instructions to 2002 Form CT-1040, Connecticut Resident Income Tax Return, Schedule 1 – Modifications to Federal Adjusted Gross Income, Line 32 – Special Depreciation Allowance for Qualified Property.

Taxpayers were previously instructed to enter on 2002 Form CT-1040, Line 32, the amount entered on federal Form 4562, Line 14.   Instead, taxpayers should be instructed to enter on Line 32, the sum of the amounts entered on federal Form 4562, Lines 14 and 25.

11/25/02 CT-1040 NR/PY 12/02

Instructions to 2002 Form CT-1040NR/PY, Connecticut Nonresident or Part-Year Resident Income Tax Return, Schedule 1 – Modifications to Federal Adjusted Gross Income, Line 34 – Special Depreciation Allowance for Qualified Property.

Taxpayers were previously instructed to enter on 2002 Form CT-1040NR/PY, Line 34, the amount entered on federal Form 4562, Line 14.   Instead, taxpayers should be instructed to enter on Line 34, the sum of the amounts entered on federal Form 4562, Lines 14 and 25.

11/07/02 CT-1120SI 12/02 Instructions to 2002 Form CT-1120SI, Connecticut S Corporation Information and Composite Income Tax Return, Part V – Shareholders’ Share of Connecticut Modifications, Line 4 - Special Depreciation Allowance for Qualified Property.

Shareholders were previously instructed to enter on 2002 Form CT-1120SI, Part V, Line 4, each shareholder's pro rata share of the amount entered on federal Form 4562, Line 14.  Instead, shareholder's should be instructed to enter on Part V, Line 4, each shareholder's pro rata share of the amounts entered on federal Form 4562, Lines 14 and 25.

12/26/02 CT-1065 12/02 Instructions to 2002 Form CT-1065, Connecticut Partnership Income Tax Return, Schedule D – Partners’ Share of Connecticut Modifications, Line 4 - Special Depreciation Allowance for Qualified Property.

Partners were previously instructed to enter on 2002 Form CT-1065, Schedule D, Line 4, each partner's distributive share of the amount entered on federal Form 4562, Line 14.  Instead, partner's should be instructed to enter on Schedule D, Line 4, each partner's distributive share of the amounts entered on federal Form 4562, Lines 14 and 25.

12/09/02 CT-1120 HHR 12/02

There is an error on 2002 Form CT-1120 HHR, Historic Homes Rehabilitation Credit, Page 2, Part II, Line 4 and Line 5:

Line 4 reads, "…(Add Lines 1 through 6, Column D)." The instruction should read, "…(Add Lines 1 through 3, Column D)."

Line 5 reads, "…(Add Lines 2 through 5, Column E)…." The instruction should read, "…(Add Lines 1 through 3, Column E)…."

07/16/02 Form AU-932 07/02 A change was made to AU-932 to include the requirement of registered sellers of Propane, Diesel fuel, Natural gas, Gasohol, or Gasoline to complete the form. (See Page 1, Part 1 of Form AU-932).  Please use the current form attached.  The correct Form AU-932 includes a Part 1 and a Part 2.
12/28/01 Form 207F 01/02 There is an error on the back of Form 207F in the instructions.  Under the first heading of “Who Must File” the instructions say “Each domestic insurance company” it should say “Each nonresident and foreign insurance company.”  Form 207 F is being revised for 2001.  The new revision date is 01/02.