DRS: 12-720(a)-7, Declaration of estimated tax by husband and wife. Change of status. Death of a spouse - Repealed Effective 4/6/00

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications. 111 Phoenix Avenue. Enfield, CT 06082. colp@jud.state.ct.us Copies of DRS forms and publications are available at http://www.ct.gov/drs

Repealed Effective 4/6/00

Connecticut Regulation, Reg. Sec. 12-720(a)-7. Joint declaration of estimated tax by husband and wife. Change of status. Death of a spouse.

(a) General. A husband and wife may make a joint declaration of estimated tax, as if a joint Connecticut income tax return shall be filed for the taxable year, provided that they are eligible to file a joint Connecticut income tax return for the taxable year. If a joint declaration is made, the liability for installments of estimated tax determined under this Part is joint and several.

(b) Change of status. (1) The fact that joint installments of estimated tax are made by a husband and wife shall not preclude them from filing separate Connecticut income tax returns. Where joint installments of estimated tax are made but joint Connecticut income tax returns are not filed for the same taxable year, the joint installments for such year may be divided between the husband and wife in such manner as they may agree.

(2) In the event that the husband and wife fail to agree to a division, the portion of the installments allocated to a spouse shall be that portion of the aggregate of all such installments of estimated tax made, as the amount of tax shown on the separate Connecticut income tax return of each taxpayer bears to the sum of the taxes shown on the separate Connecticut income tax returns of the taxpayer and such taxpayerís spouse. If a separate Connecticut income tax return is filed by or on behalf of each spouse and both Connecticut income tax returns disclose no tax liability or if a separate Connecticut income tax return is not filed by or on behalf of either spouse on or before the due date, or extended due date, as the case may be, the aggregate amount of such installments shall be equally divided.

(c) Death of a spouse. (1) A joint declaration may not be made after the death of a spouse. If joint installments of estimated tax are made by a husband and wife and thereafter one spouse dies, no further installments of estimated tax on account of such joint declaration are required from the estate of the decedent. The surviving spouse, however, may either continue to make joint installments of estimated tax for the remainder of the taxable year or may make separate installments of estimated tax. If a surviving spouse elects to make separate installments of estimated tax and a joint Connecticut income tax return is not filed, the joint installments previously made may be divided between the decedent and the surviving spouse in such proportion as the surviving spouse and the fiduciary of the decedentís estate may agree.

(2) In the absence of such agreement, if separate Connecticut income tax returns are filed by or on behalf of both the decedent and surviving spouse, the joint installments of estimated tax made up to the date of death shall be allocated to each Connecticut income tax return in the proportion that the amount of the tax shown on such separate Connecticut income tax return bears to the tax shown on the separate Connecticut income.tax returns of the surviving spouse and of the decedent. If such separate Connecticut income tax returns are filed on behalf of each spouse and both Connecticut income tax returns disclose no tax liability or if a separate Connecticut income tax return is not filed by or on behalf of either spouse, the aggregate amount of such installments shall be equally divided.

(c) While this section pertains to Section 12-720(a) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.

(Effective 11/18/1994)