CT-1127: Application for Extension of Time for Payment of Income Tax (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Form CT-1127 requests an extension of time to pay Connecticut income, composite income, or pass-through entity tax. It records the tax amount, explains the financial hardship, and requires supporting financial statements. It does not extend the time to file your tax return.
Who files this form
Use Form CT-1127 to request more time to pay if paying your Connecticut tax when due would cause undue hardship. It is not an extension of time to file your tax return.
Filers of these returns may apply:
- CT-1040, Connecticut Resident Income Tax Return.
- CT-1040NR/PY, Connecticut Nonresident and Part-Year Resident Income Tax Return.
- CT-1041, Connecticut Income Tax Return for Trusts and Estates.
- CT-1065/CT-1120SI, Connecticut Composite Income Tax Return.
- CT-PET, Pass-Through Entity Tax Return.
You must show that paying on time would cause substantial financial loss, not just inconvenience. You must also show that you lack enough cash above necessary working capital and cannot borrow to pay without severe loss and hardship.
When it's due
For the 2024 calendar tax year, the printed instructions give these filing deadlines:
- April 15: Individuals, trusts, and estates.
- March 15: Composite income tax and pass-through entity tax filers.
If the due date falls on a Saturday, Sunday, or legal holiday, filing on the next business day is timely.
The 2024 form requests a six-month payment extension to:
- October 15, 2025: Individuals, trusts, and estates.
- September 15, 2025: Pass-through entities and composite income tax filers.
You must file CT-1127 on or before your return's due date or the request will be denied.
What you'll need
Gather the following to complete your request:
- Your taxpayer information, including the applicable SSN or FEIN, mailing address, and telephone number.
- The amount of tax you need more time to pay.
- An explanation of the hardship and why you cannot borrow money to pay. Attach a separate sheet if needed.
- A statement of assets and liabilities as of the last day of the preceding month. Include all bank accounts, receivables, notes, stocks, bonds, cash-value life insurance, automobiles, and real estate. Show book and market values and whether securities are listed or unlisted.
- An itemized list of income received and expenses paid for the three months before the tax is due.
- Your completed Connecticut return or your request for an extension of time to file.
If someone signs using a power of attorney, attach Form LGL-001, Power of Attorney.
How to file
- Complete the entire 2024 Form CT-1127 in blue or black ink. If you are not a calendar-year taxpayer, complete the separate statement for your tax-year dates and requested extension date.
- Attach the required financial statements and explanations.
- Sign and date the form. For a joint return, both spouses must sign. A paid preparer must also sign and date it and enter their PTIN and the firm's FEIN.
- Place CT-1127 on top of your Connecticut tax return. If you are also requesting more time to file, place CT-1127 on top of that request instead.
- Keep a copy for your records.
The address printed on the form is:
Department of Revenue Services
State of Connecticut
450 Columbus Blvd Ste 1
Hartford CT 06103-1837
For a separate filing extension, use CT-1040 EXT, CT-1041 EXT, CT-1065/CT-1120SI EXT, or CT-PET EXT, as applicable. The instructions say these filing-extension forms may be filed online at portal.ct.gov/DRS. They do not provide an online filing method for CT-1127.
Common mistakes
- Using the wrong year's form. The form warns that submitting the correct year's form is required to prevent processing delays.
- Treating CT-1127 as a filing extension. It requests more time to pay, not more time to file.
- Submitting the request late. A request filed after the return's due date will be denied.
- Leaving the form incomplete or unsigned. Complete it in full, and make sure both spouses sign if filing jointly.
- Using ink other than blue or black. The form specifies blue or black ink only.
- Assuming an approved extension stops interest. Interest still accrues on the unpaid balance.
Questions people ask
How much extra time can I request?
As a general rule, a payment extension is limited to six months from the payment due date.
Will DRS tell me whether my request was approved?
DRS will notify you only if your request is denied.
Will I owe interest or a penalty?
When the time to pay Connecticut income tax is extended, interest accrues at 1% per month or part of a month on the balance due, from the original return due date until payment. No penalty is assessed if the extension is approved and you pay by the end of the extension period. If the extension is denied or you do not pay by the end of that period, a penalty of 10% of the underpaid tax applies.
Can DRS require security for the extension?
Yes. DRS may require security acceptable to the Commissioner as a condition of approval. DRS will contact you if security is required.