DRS: Connecticut Tax Amnesty - May 1 - June 25, 2009
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Connecticut Tax Amnesty

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The State of Connecticut is offering a tax amnesty program from May 1, 2009 through June 25, 2009.   Applications for Connecticut Tax Amnesty will not be accepted prior to May 1, 2009. 
 
All applicants must file an application for Tax Amnesty with DRS electronically using the Amnesty Taxpayer Service Center (Amnesty TSC). A link to the application will be availble on this page beginning on May 1, 2009.
 

The Connecticut Tax Amnesty Program, administered by the Department of Revenue Services, provides an opportunity for eligible taxpayers to pay their back taxes to the state while avoiding penalties and criminal prosecution.  It also offers a .25% reduction in interest (0.75% instead of the regular 1% interest rate).  

Amnesty will be offered to any taxpayer owing Connecticut tax for any taxable period ending on or before November 30, 2008 either because the taxpayer:

  • failed to file a return for the taxable period, or
  • previously filed a return for the taxable period but underreported the amount of Connecticut tax.

Amnesty will not be offered on existing bills. Taxpayers already in a payment plan with DRS or who have received a tax bill from DRS cannot participate in amnesty for the tax liability that is the subject of that bill.  The taxpayer may, however, report additional liability for that tax period as an underreporter under amnesty.

A taxpayer may be ineligible for amnesty for either of the following reasons:

  • The taxpayer is currently under audit by the Connecticut Department of Revenue Services; or
  • The taxpayer is a party to any criminal investigation or to any civil or criminal litigation involving the Connecticut Department of Revenue Services.

NOTE: If a taxpayer is not eligible for tax amnesty for a particular Connecticut tax or for a particular taxable period, the taxpayer may still be eligible to apply for tax amnesty for another Connecticut tax or for another taxable period.

Tax Types Eligible for Amnesty

All taxes that are administered and collected by the Department of Revenue Services are eligible for Amnesty including:

 

Business Taxes

Trusts and Estates/Composites

Individual Taxes

Corporation Business 

Trust and Estate Income Tax  

Income Tax 

Sales and Use Tax   

Composite Income Tax  

Use Tax

Withholding Tax       

Gift Tax

Business Entity Tax   

Attorney Occupational Tax 

Click for complete list of eligible business taxes

Cigarette Tax

NOTE: Amnesty does not apply to federal taxes or local property taxes.  More about taxes not eligible for Amnesty 

 

 

 

 

 

 

 

 

 

 

 

 

 

Apply for Amnesty

  • You can apply only between May 1 and June 25, 2009. 
  • Before you start the application process, please go through the Pre-Application Checklist.  (You will need to have certain information available before you begin.)
  • To apply for amnesty, you must file an Amnesty Application with DRS electronically.  
  • Do not mail any paper returns to DRS. 
  • Are you ready to file?  Click the Apply For Amnesty Now button below:
 
 Apply Now Logo
 
 
 
 
 
 
 
 
 
 
 

More details about Amnesty

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Payment Options

Payment must be made at the time you apply for Amnesty between May 1 and June 25, 2009.  As part of the Amnesty Application, you can make your payment online by Direct Payment or, if you choose to make a credit card payment, you can make that payment immediately after you submit the Amnesty Application by clicking the link to Official Payments Corporation on the Confirmation Page. 

Here is a detailed summary of payment options for Businesses and for Individuals:

Businesses

PAYMENT BY BUSINESS APPLICANTS SHOULD BE MADE IN FULL AT THE TIME YOU APPLY.

Payment options are:

  1. Pay by Direct Payment. File and Pay with your application by electing to have your funds automatically withdrawn from your bank account. You must have your bank routing number and bank account (checking or savings) number ready.
  2. Pay by Credit Card. Payment by credit card is subject to a convenience fee of 2.49% of your total charge.
    • There will be a link at the end of the application process to the Official Payments Corporation website or
    • If you need to make a credit card payment after you submit and close the Amnesty Application, go to the Official Payments website to pay.   (Choose "Amnesty" from the Payment Type drop down box and enter the amount due that was calculated on the Amnesty Verification Page.) 
    • Do NOT go to Official Payments until your Amnesty Application has been filed.  If you do not file an Amnesty Application, you will not be granted Amnesty even if you schedule a credit card payment. 
  3. Pay by ACH Credit. Only those taxpayers who are currently registered for and who already pay by ACH Credit may use this option.

NOTE: Interest will accrue until full payment is made. The balance due with the application may increase if payment is not made in full at the time of filing. If full payment is not made by June 25, 2009, Amnesty will be denied.

Individuals (Filing for Income Tax, Use Tax, Gift Tax, Attorney Occupational Tax, or Cigarette Tax)

PAYMENT SHOULD BE MADE IN FULL ELECTRONICALLY THROUGH THE TSC AT THE TIME YOU APPLY. Payment options are:

  1. Pay by Direct Payment. File and Pay with your application by electing to have your funds automatically withdrawn from your bank account. You must have your bank routing number and bank account (checking or savings) number ready.
  2. Pay by Credit Card.  Payment by credit card is subject to a convenience fee of 2.49% of your total charge.
    • There will be a link at the end of the online application process to the Official Payments Corporation website or
    • If you need to make a credit card payment after you submit and close the Amnesty Application, go to the Official Payments website to pay.   (Choose "Amnesty" from the Payment Type drop down box and enter the amount due that was calculated on the Amnesty Verification Page.) 
    • Do NOT go to Official Payments until your Amnesty Application has been filed.  If you do not file an Amnesty Application, you will not be granted Amnesty even if you schedule a credit card payment. 
  3. A Payment Voucher will be available if you cannot pay electronically and want to mail in your payment.

NOTE: Interest will accrue until full payment is made. The balance due with the application may increase if payment is not made in full at the time of filing. If full payment is not made by June 25, 2009, Amnesty will be denied.

Content Last Modified on 5/6/2009 10:30:11 AM



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