The State of Connecticut has issued the following guidance regarding income tax filing deadlines for individuals:
- The state filing deadline for a timely filing and payment is April 15th, 2024
- Use Form CT-1040 EXT to request a six-month extension to file your Connecticut income tax return for individuals. It is not necessary to include a reason for the Connecticut extension request if you have already filed an extension request on federal Form 4868 with the Internal Revenue Service. If you did not file federal Form 4868, you can apply for a six-month extension to file your Connecticut income tax return provided you have good cause for your request.
- You must pay the amount of tax due on or before the original filing deadline.
- If you file for the extension after the filing deadline of April 15th, typically the state will deny your request.
- You may request an extension by filing Form CT-1127, Application for Extension of Time for Payment of Income Tax, on or before the due date of the original return. Attach Form CT-1127 to the front of Form CT-1040 or Form CT-1040 EXT and send it on or before the due date. As evidence of the need for extension, you must attach:
- An explanation of why you cannot borrow money to pay the tax due;
- A statement of your assets and liabilities; and
- An itemized list of your receipts and disbursements for the preceding three months.
If an extension of time to pay is granted and you pay all the tax due in full by the end of the extension period, a penalty will not be imposed. However, interest will accrue on any unpaid tax from the original due date.