Conn. Agencies Regs § 12-690-1 — Persons required by regulation to file documents electronically

with the Department of Revenue Services

# (a)

Definitions. As used in this section:
(1) ''Department'' means the Department of Revenue Services.
(2) ''Return preparer'' means, with respect to any Connecticut tax return, any person who would be considered an ''income tax return preparer'', as defined in 26 U.S.C. § 7701(a)(36) and the regulations thereunder, if 26 U.S.C. § 7701(a)(36) applied to the Connecticut tax return. ''Return preparer'' does not mean, with respect to any Connecticut tax return, any person who would not be considered an ''income tax return preparer'', as defined in 26 U.S.C. § 7701(a)(36) and the regulations thereunder, if 26 U.S.C. § 7701(a)(36) applied to the Connecticut tax return.
(3) ''Connecticut tax return'' means any tax return (and any application for extension of time to file such return) required under the Connecticut General Statutes to be filed with the Department.
(4) ''Electronically'' means, with respect to a Connecticut tax return, filing that return by computer transmission or by employing new technology specified by the Department.
(5) ''Look-back calendar year'' means, with respect to Connecticut tax returns required to be filed with the Department for a tax imposed other than under Chapter 229 of the Connecticut General Statutes, the calendar year during which the Department provides notice that return preparers are required to file electronically the return for such tax for each taxable period beginning on or after the first day of the succeeding calendar year. ''Look-back calendar year'' means, with respect to Connecticut tax returns required to be filed with the Department for a tax imposed under Chapter 229 of the Connecticut General Statutes, calendar year 2004.
(6) ''Effective date of this section'' means the date that the Department files this section in the office of the Secretary of the State, following the approval of this section in accordance with Chapter 54 of the Connecticut General Statutes.

# (b)

(1) The Department shall, upon providing notice, require Connecticut tax returns for a taxable period beginning on or after January 1, 2005 for a particular tax (other than returns for the particular tax that are prepared by a return preparer described in subparagraph (B) of subdivision (2) of this subsection) to be filed electronically. The Department shall provide notice concerning such electronic filing, if required by the Department, in the instructions for such tax return. The Department shall not provide such notice, and the Department shall not require electronic filing under this subdivision, with respect to a Connecticut tax return the due date of which is three months or less after the effective date of this section.
(2) (A) The Department shall, upon providing notice, require Connecticut tax returns for a particular tax that are prepared by a return preparer described in subparagraph (B) of this subdivision to be filed electronically by the return preparer.
The Department shall provide notice concerning such electronic filing of Connecticut tax returns for a particular tax that are prepared by a return preparer described in subparagraph (B) of this subdivision on the Department's Internet website and in the instructions for such tax return. The Department shall not provide such notice, and the Department shall not require electronic filing under this subdivision, with respect to Connecticut tax returns the due date of which is three months or less after the effective date of this section.
(B) A return preparer is described in this subparagraph only if the return preparer prepared (i) 200 or more Connecticut tax returns for a particular tax for taxable

Department of Revenue Services§ 12-690-1 periods beginning during the look-back calendar year; (ii) 100 or more Connecticut tax returns for a particular tax for taxable periods beginning during the calendar year next succeeding the look-back calendar year; and (iii) 50 or more Connecticut tax returns for a particular tax for taxable periods beginning during any calendar year succeeding by two or more years the look-back calendar year.

# (c)

Waiver. (1) Upon written request for waiver by any person whose Connecticut tax return is required to be filed electronically under subsection (b) of this section, the Department shall grant the person a 12-month waiver of the requirements of this section if the person is able to establish, to the satisfaction of the Department, either good cause or no feasible means of filing the Connecticut tax return electronically without undue hardship. If the Department grants the waiver, the person may file a signed paper Connecticut tax return or returns for the 12-month period.
(2) Upon written request for waiver by any return preparer described in subparagraph (B) of subdivision (2) of subsection (b) of this section and preparing Connecticut tax returns for a particular tax on behalf of clients, the Department shall grant the return preparer a 12-month waiver of the requirements of this section if the return preparer is able to establish, to the satisfaction of the Department, no feasible means of filing the Connecticut tax returns electronically without undue hardship.
If the Department grants the waiver to the return preparer, the clients of the return preparer may file signed paper Connecticut tax returns for the 12-month period and shall not be required to make a written request for waiver under subdivision (1) of this subsection. If a client of a return preparer instructs the return preparer not to file the client 's Connecticut tax return electronically, the return preparer shall not be required to file such return electronically but shall be required to advise the client that the client is required to make a written request for waiver under subdivision
(1) of this subsection.
(Adopted effective April 28, 2005)

Sec. 12-690(c) page 3 (11-99)
Department of Revenue Services § 12-690(c)-1
Signature Alternatives
Sec. 12-690(c)-1. Signature alternative
(a) Where the Commissioner has permitted the filing of a return by telephone or by electronic means, a person so permitted to file a return may, in lieu of filing a related document on which such person's signature is affixed and at the direction of the Commissioner, either state such person's name and such other information as the Commissioner may require in order to provide sufficient identification of such person, or provide a personal identification number, as designated by the Department to such person, or both state such person's name and other required information to provide sufficient identification, and provide a personal identification number, as so designated, when requested to do so. The stating by such person of such person's name or the providing of a personal identification number, or both, when such person is requested to do so, shall have the same validity, status and consequences as an actual signature by such person on a paper return that is filed with the Department.
(b) A return that is filed by telephone or by electronic means shall be treated as timely filed only if it is received by the Department on or before the due date of such return. If the Department elects to provide a confirmation number to each person filing a return by telephone or by electronic means at the time of the filing of such return, such return shall be treated as filed with the Department at the time such confirmation number is provided.
(c) Whether a return is filed by electronic means, by telephone or by filing a paper return, nothing in this section shall excuse any person from the legal obligation to provide such person's (1) name, address and social security number or federal employer identification number and (2) sufficient required information to permit the mathematical verification of any tax liability reported on such return. If the Department elects to provide a confirmation number to each person filing a return by telephone or by electronic means at the time of the filing of such return, such person shall be treated as having provided such sufficient required information at the time that such confirmation number is provided. Any such confirmation number shall be retained by such person as proof of filing.
(Adopted, effective December 8, 1997)

Sec. 12-740(a) page 3 (3-07)
Department of Revenue Services Income Tax
INCOME TAX
Sec. 12-740(a)-1. Preamble and table of contents to Connecticut income tax regulations
(a) Preamble. Sections 12-701(c), 12-705(a), (b) and (c), 12-708 (b) and (d), 12-711(b)(3) and (c), 12-712(a)(1), (2) and (3), 12-713(b), 12-714(b)(2), 12-719(a), 12-720(b), 12-722(d), 12-723, 12-725(a), 12-726(b), 12-727(b), 12-739(d) and 12-740(a) and (c) of the general statutes authorize the adoption by the Commissioner of Revenue Services of this section and the regulations that are enumerated in (b) of this section to carry into effect the provisions of chapter 229 of the Connecticut General Statutes. Each such regulation has been assigned a section number that corresponds to the section of the Connecticut General Statutes pursuant to which such regulation is authorized or required or with respect to which such regulation pertains for purposes of implementation, procedural details or supplementary interpretation. However, whenever that section number corresponds to a section that does not include the authorization or requirement for such regulation, a reference is made to the section providing such authorization or requirement.
(b) Table of contents. The Connecticut income tax regulations are divided into 14 parts as follows:
Part I. Resident individuals
Sec. 12-701(a)(1)-1 Resident of this state.
Sec. 12-701(a)(20)-1 Connecticut adjusted gross income of a resident individual.
Sec. 12-701(a)(20)-2 Modifications increasing federal adjusted gross income.
Sec. 12-701(a)(20)-3 Modifications reducing federal adjusted gross income.
Sec. 12-701(a)(20)-4 Modification for Connecticut fiduciary adjustment.
Sec. 12-701(a)(20)-5 Modification of federal adjusted gross income for partnership income or loss reportable by resident partner.
Sec. 12-701(a)(20)-6 Connecticut adjusted gross income of resident shareholder of S corporation.
Part II. Nonresident individuals
Sec. 12-700(b)-1 Connecticut income tax imposed upon nonresident individuals.
Sec. 12-701(a)(2)-1 Nonresident of this state.
Sec. 12-711(b)-1 Connecticut adjusted gross income derived from or connected with sources within this state.
Sec. 12-711(b)-2 Income and deductions from Connecticut sourcesÐgeneral property in Connecticut.
Sec. 12-711(b)-3 Items attributable to real or tangible personal property in Connecticut.
Sec. 12-711(b)-4 Business, trade, profession or occupation carried on in Connecticut.
Sec. 12-711(b)-5 Income from intangible personal property.
Sec. 12-711(b)-6 Deductions with respect to capital losses, passive activity losses and net operating losses.
Sec. 12-740(a) page 4 (3-07)
Department of Revenue ServicesIncome Tax
Sec. 12-711(b)-7 Compensation not constituting income derived from Connecticut sources.
Sec. 12-711(b)-8 Rentals and gains from the sale or exchange of real property.
Sec. 12-711(b)-9 Earnings of salespersons.
Sec. 12-711(b)-10 Employees compensated on mileage basis.
Sec. 12-711(b)-11 Wages of nonresident seamen.
Sec. 12-711(b)-12 Pension or other retirement benefit plans.
Sec. 12-711(b)-13 Income from vessels.
Sec. 12-711(b)-14 Prizes, awards and similar payments.
Sec. 12-711(b)-15 Other methods of apportionment.
Sec. 12-711(b)-16 Incentive stock options.
Sec. 12-711(b)-17 Property transferred in connection with the performance of services.
Sec. 12-711(b)-18 Nonqualified stock options.
Sec. 12-711(b)-19 Nonqualified deferred compensation.
Sec. 12-711(b)-20 Covenants not to compete.
Sec. 12-711(c)-1 Income and deductions partly from Connecticut sources.
Sec. 12-711(c)-2 Business, trade, profession or occupation carried on wholly within Connecticut.
Sec. 12-711(c)-3 Business, trade, profession or occupation carried on partly within and partly without Connecticut.
Sec. 12-711(c)-4 Allocation and apportionment of income from a business, trade, profession or occupation carried on partly within and partly without Connecticut.
Sec. 12-711(c)-5 Earnings of nonresident employees and officers rendering personal services within Connecticut.
Sec. 12-711(c)-6 Special rules for security and commodity brokers.
Sec. 12-711(c)-7 Professional athletes and entertainers.
Sec. 12-711(d)-1 Military pay.
Sec. 12-711(f)-1 Purchase and sale for own account.
Sec. 12-712(d)-1 Alternate method of allocation.
Part III. Part-year resident individuals and trusts
Sec. 12-700(c)-1 Part-year resident individuals.
Sec. 12-700(c)-2 Part-year resident trusts.
Sec. 12-701(a)(6)-1 Change of residence of trust.
Sec. 12-717(a)-1 Part-year resident individuals: income derived from or connected with sources within Connecticut.
Sec. 12-717(b)-1 Part-year resident trusts: income derived from or connected with sources within Connecticut.
Sec. 12-717(c)(1)-1 Special accruals: change from resident to nonresident.
Sec. 12-717(c)(2)-1 Special accruals: change from nonresident to resident.
Sec. 12-717(c)(3)-1 Accrued items not to be included in subsequent taxable periods.
Sec. 12-717(c)(4)-1 Special accruals not required in certain cases.
Sec. 12-717-1 Part-year residents: capital losses and passive activity losses.
Sec. 12-740(a) page 5 (3-07)
Department of Revenue Services Income Tax
Sec. 12-717-2 Part-year residents: net operating loss deduction.
Sec. 12-717-3 Part-year residents: income or loss from business, trade, profession or occupation.
Sec. 12-717-4 Part-year residents: distributive or pro rata share of partners and S corporation shareholders.
Sec. 12-717-5 Taxpayers to whom the special accrual rules apply.
Part IV. Resident and nonresident trusts and estates
Sec. 12-701(a)(4)-1 Resident trust or estate.
Sec. 12-701(a)(9)-1 Connecticut taxable income of a resident trust or estate.
Sec. 12-701(a)(10)-1 Definition of Connecticut fiduciary adjustment.
Sec. 12-701(a)(10)-2 Modifications comprising the Connecticut fiduciary adjustment: additions.
Sec. 12-701(a)(10)-3 Modifications comprising the Connecticut fiduciary adjustment: subtractions.
Sec. 12-701(a)(10)-4 Treatment of set-asides for charitable purposes.
Sec. 12-713(a)-1 Connecticut taxable income derived from or connected with sources within Connecticut of a nonresident trust or estate.
Sec. 12-713(a)-2 Share of a nonresident trust or estate in distributable net income.
Sec. 12-713(a)-3 Items not in distributable net income of a nonresident trust or estate.
Sec. 12-713(a)-4 Items derived from or connected with Connecticut sources of a nonresident trust or estate.
Sec. 12-714(a)-1 Share of a nonresident trust, estate or beneficiary in income from Connecticut sources.
Sec. 12-714(a)-2 Character of items.
Sec. 12-714(b)-1 Special rule where a trust or estate has no federal distributable net income.
Sec. 12-716(a)-1 Allocating the Connecticut fiduciary adjustment among trust or estate and its beneficiaries.
Sec. 12-716(b)-1 Method of attributing certain modifications among trust or estate and beneficiaries.
Part V. Filing status
Sec. 12-702(c)(1)-1 Connecticut income tax returns of husband and wife.
Sec. 12-702(c)(1)-2 Relief of spouse from Connecticut income tax liability on joint Connecticut income tax return.
Sec. 12-702(c)(1)-3 Enrolled member of federally recognized tribe.
Part VI. Credit for income taxes paid to another jurisdiction
Sec. 12-704(a)-1 Resident or part-year resident credit for taxes paid to another state, political subdivision of another state, the
Sec. 12-740(a) page 6 (3-07)
Department of Revenue ServicesIncome Tax
District of Columbia, a province of Canada or political subdivision of a province of Canada.
Sec. 12-704(a)-2 LimitationsÐgeneral.
Sec. 12-704(a)-3 Limitations where credit is claimed for income taxes paid both to a qualifying jurisdiction and also to one or more of its political subdivisions.
Sec. 12-704(a)-4 Definitions.
Sec. 12-704(b)-1 Amended Connecticut income tax return to report any change in the amount of income tax required to be paid to a qualifying jurisdiction.
Sec. 12-704(c)-1 Disallowance where credit is claimed against the income tax imposed by a qualifying jurisdiction for a taxpayer's Connecticut tax liability.
Sec. 12-704(d)-1 Renumbered
Part VII. Partnerships and S corporations
Sec. 12-712(a)(1)-1 Partnership income and deductions of a nonresident partner derived from Connecticut sources.
Sec. 12-712(a)(2)-1 Nonresident shareholder's pro rata share of S corporation income derived from or connected with sources within Connecticut.
Sec. 12-712(b)-1 Special rules as to nonresident partners.
Sec. 12-715(a)-1 Modification of partnership items in partner's income tax return.
Sec. 12-715(a)-2 Modification of S corporation items in shareholder's income tax return.
Sec. 12-715(b)-1 Character of partnership items.
Sec. 12-715(b)-2 Character of S corporation items.
Sec. 12-715(c)-1 Connecticut income tax avoidance or evasion.
Sec. 12-726(a)-1 Informational return required from partnership.
Sec. 12-726(b)-1 Informational return required from S corporation.
Part VIII. Estimated tax
Sec. 12-701(a)(11)-1 Estimated tax.
Sec. 12-701(a)(12)-1 Required annual payment.
Sec. 12-722-1 Estimated payments by husband and wife. Change of status. Death of a spouse.
Sec. 12-722(a)-1 Addition to tax not subject to interest or penalty.
Sec. 12-722(d)(2)-1 Annualized income installments.
Sec. 12-722(n)-1 Installments due after date of death.
Part IX. Withholding
Sec. 12-705(a)-1 Requirement of withholding
Sec. 12-705(a)-2 Determining Connecticut income tax to be deducted and withheld from wages paid to resident employees.
Sec. 12-740(a) page 7 (3-07)
Department of Revenue Services Income Tax
Sec. 12-705(a)-3 Certain supplemental compensation.
Sec. 12-705(a)-4 Withholding or exemption certificate.
Sec. 12-705(a)-5 Addition to or reduction from withholding
Sec. 12-705(a)-6 Determining Connecticut income tax to be withheld on wages paid to nonresident employees.
Sec. 12-705(a)-7 Wages paid through an agent, fiduciary or other person on behalf of two or more employers.
Sec. 12-705(a)-8 Furnishing amended withholding or exemption certificate.
Sec. 12-705(b)-1 Professional athletes and entertainers.
Sec. 12-705(b)-2 Gambling winnings.
Sec. 12-705(b)-3 Withholding for resident individuals who are recipients of pensions or annuities.
Sec. 12-705(b)-4 Distributions.
Sec. 12-705(b)-5 Liability of third parties paying wages.
Sec. 12-705(c)-1 Voluntary withholding other than by employers.
Sec. 12-705(c)-2 Voluntary withholding by employers.
Sec. 12-705(c)-3 Voluntary withholding for military retirees.
Sec. 12-705(c)-4 Voluntary withholding for civil service retirees.
Sec. 12-706(b)-1 Wage and tax statement.
Sec. 12-706(c)-1 Withheld amounts to be credited against income tax liability of employees.
Sec. 12-707-1 Schedule for filing withholding tax returns and payment of taxes.
Sec. 12-707-2 Liability for tax.
Sec. 12-707-3 Withheld taxes trust fund.
Part X. Extensions
Sec. 12-723-1 Extension of time for filing returns.
Sec. 12-723-2 Extension of time for filing group returns.
Sec. 12-723-3 Extension of time for payment of Connecticut income tax.
Sec. 12-723-4 Extension of time to file informational returns.
Sec. 12-723-5 Extension of time to file withholding tax returns.
Sec. 12-723-6 Person other than taxpayer requesting extension.
Sec. 12-723-7 Definitions.
Part XI. Returns
Sec. 12-725-1 Signing of Connecticut income tax returns, declarations, statements or other documents.
Sec. 12-725-2 Signing of Connecticut returns prepared by a person other than the taxpayer.
Sec. 12-727(a)-1 Filing on magnetic media.
Sec. 12-727(a)-2 Informational reporting by certain employers, payers or real estate reporting persons.
Sec. 12-740-1 Who must file a Connecticut income tax return.
Sec. 12-740-2 Returns by or for minors or persons under a disability.
Sec. 12-740(a) page 8 (3-07)
Department of Revenue ServicesIncome Tax
Sec. 12-740-3 Returns by receivers.
Sec. 12-740-4 Returns for decedents.
Sec. 12-740-5 Filing of fiduciary income tax returns.
Sec. 12-740-6 Connecticut income tax returns for short taxable periods.
Sec. 12-740-7 Returns must be made and filed even if not mailed by the Department
Sec. 12-740-8 Filing of returns by nonresident aliens or persons who have not been issued a social security number Part XII. Deficiencies, refunds, interest and penalties
Sec. 12-728(a)-1 Interest on deficiency assessments.
Sec. 12-728(a)-2 Penalties on deficiency assessments.
Sec. 12-728(b)-1 Notice of deficiency.
Sec. 12-731-1 Mathematical errors.
Sec. 12-732(a)-1 Claim for refund.
Sec. 12-732(a)-2 Claim for refund by nonobligated spouse.
Sec. 12-732(b)-1 Timely filing of claim for refund after the three-year period provided by section 12-732(a).
Sec. 12-733(a)-1 Notice of proposed deficiency.
Sec. 12-733(f)-1 Agreement extending time for assessing deficiency or claiming refund.
Sec. 12-734-1 Liens.
Sec. 12-735(a)-1 Penalties and interest.
Sec. 12-735(b)-1 Commissioner's assessment on best information.
Sec. 12-735(d)-1 Penalty for failure to file statement of payment to another person.
Sec. 12-736(a)-1 Penalty on responsible person or persons.
Sec. 12-739(d)-1 Application of reported overpayments.
Sec. 12-742-1 Offset of refunds against certain debts or obligations
Part XIII. Accounting periods and accounting methods
Sec. 12-708-1 Accounting period.
Sec. 12-708-2 Change of accounting period.
Sec. 12-708-3 Method of changing accounting period.
Sec. 12-708-4 Short taxable year resulting from a change in accounting period.
Sec. 12-708-5 Connecticut returns of trusts, estates or partnerships for short taxable years.
Sec. 12-708-6 Accounting methods.
Sec. 12-708-7 Change of accounting method.
Sec. 12-708-8 Change other than from accrual to installment method of accounting.
Sec. 12-708-9 Change from accrual to installment method of accounting.
Part XIV. Miscellaneous
Sec. 12-701(b)-1 Definitions.
Sec. 12-740(a) page 9 (3-07)
Department of Revenue Services Income Tax
Sec. 12-727(b)-1 Timely-amended federal income tax returns.
Sec. 12-727(b)-2 Report of amended federal income or income tax withholding return.
Sec. 12-727(b)-3 Federal changes not binding.
Sec. 12-727(b)-4 Final determination.
Sec. 12-727(b)-5 Recomputation of Connecticut income tax.
Sec. 12-740(c)-1 Retention of records.
Sec. 12-740(c)-2 Records of employers and other persons required to file Connecticut informational returns.