Connecticut Extends Filing and Payment Deadlines of Certain Returns

The Connecticut Department of Revenue Services (DRS) has announced that it is extending the tax filing and payment deadlines of certain Connecticut returns until June 17, 2024, to align with the filing and payment extensions recently announced by the IRS in response to recent severe storms and flooding that impacted certain portions of Connecticut. (Taxpayer Services Special Bulletin, TSSB 2024-1, 02/01/2024.)

Background.

The IRS is offering relief to individuals and businesses in any area designated by the Federal Emergency Management Agency (FEMA) as a disaster area, which currently includes New London County, and includes the Mohegan Tribal Nation and the Mashantucket Pequot Tribal Nation. The DRS recognizes that the filing of a federal tax return is a prerequisite to the filing of certain Connecticut tax returns. Consequently, the DRS has extended the filing and payment deadlines of certain Connecticut returns consistent with the IRS.

Impacted returns.

The impacted Connecticut returns and the associated filing dates and payment deadlines, which now are due June 17, 2024, are as follows:

Corporation Business Tax: 2023 Form CT-1120 and payment with an original due date of May 15, 2024.

Income Tax for Trusts and Estates: 2023 Form CT-1041 and payment with an original due date of April 15, 2024.

Individual Income Tax: 2023 Form CT-1040 and payment, 2023 Form CT-1040NR/PY and payment, and 2023 Form CT-1040 EXT and payment with original due dates of April 15, 2024; 2023 Form CT-1040ES with an original due date of January 16, 2024; and 2024 Form CT-1040ES with an original due date of April 15, 2024.

Pass-through Entity Tax: 2023 Form CT-1065/CT-1120SI and payment with an original due date of March 15, 2024.

Unrelated Business Income Tax: 2023 Form CT-990T and payment with an original due date of May 15, 2024.

Income Tax Withholding: 2023 Form CT-941 and payment with an original due date of January 31, 2024, and 2024 Form CT-941 and payment with an original due date of April 30, 2024.

Relief from penalties and interest.

In the event that a taxpayer is affected by the events that lead to the FEMA designation and is unable to timely file or pay an amount associated with a Connecticut return or filing deadline that is not listed, the taxpayer may reach out to DRS to seek relief from penalty and interest.