CT-1127: Application for Extension of Time for Payment of Income Tax (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-1127 requests an extension of time to pay Connecticut income, composite income, or pass-through entity tax and individual use tax. It records the amount owed, the reasons payment would cause undue hardship, and supporting financial information. It does not extend the time
Who files this form
Form CT-1127 is for requesting extra time to pay Connecticut tax because paying on the due date would cause undue hardship. 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.
Undue hardship means more than inconvenience. You must show that paying on time would cause substantial financial loss, that you do not have enough cash above necessary working capital, and that you cannot borrow the money except on terms that would cause severe loss and hardship.
When it's due
For tax year 2025, the form gives these calendar-year application deadlines:
- Income tax filers other than composite filers: April 15, the fifteenth day of the fourth month after the taxable year closes.
- Composite income tax and pass-through entity tax filers: March 15, the fifteenth day of the third month after the taxable year closes.
If the deadline falls on a Saturday, Sunday, or legal holiday, filing on the next business day is timely.
For the calendar year beginning January 1, 2025, and ending December 31, 2025, the form requests a six-month payment extension to:
- October 15, 2026: Individuals, trusts, and estates.
- September 15, 2026: Pass-through entities and composite income tax filers.
You must file CT-1127 by the applicable deadline or the request will be denied.
What you'll need
Prepare these attachments:
- 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 of assets and whether securities are listed or unlisted.
- An itemized list of income and expenses for the three months before the tax is due.
- Your Connecticut tax return or request for an extension of time to file. CT-1127 goes on top of whichever you submit.
You will also need your taxpayer identification and contact information, the amount of tax you want extra time to pay, and explanations of your hardship and inability to borrow. Attach a separate sheet if you need more space.
If someone signs for you under a signed power of attorney, attach Form LGL-001, Power of Attorney.
How to file
- Complete the entire 2025 Form CT-1127 in blue or black ink. Enter the tax amount and explain why paying now would cause undue hardship and why you cannot borrow the money.
- Attach the required financial statements.
- Sign the form. For a joint return, both spouses must sign. A paid preparer must also sign and date it and enter the required PTIN and firm FEIN.
- Place CT-1127 on top of your Connecticut tax return. If you are also requesting extra time to file, place it on top of that extension request instead.
- Submit it by the applicable deadline and keep a copy for your records.
The DRS address printed on the form is:
Department of Revenue Services
State of Connecticut
450 Columbus Blvd Ste 1
Hartford CT 06103-1837
The text does not provide an online filing method for CT-1127 itself. It says the separate filing-extension forms, CT-1040 EXT, CT-1041 EXT, CT-1065/CT-1120SI EXT, and CT-PET EXT, may be filed online at portal.ct.gov/DRS.
Common mistakes
- Treating this as extra time to file. CT-1127 requests extra time to pay only. Use the applicable separate extension form if you also need extra time to file.
- Submitting it late. The form warns that a late request will be denied.
- Using the wrong year's form. DRS requires the correct year's form to prevent processing delays.
- Leaving it incomplete or unsigned. Complete the entire form. Both spouses must sign for a joint return.
- Assuming an approved extension stops interest. Interest accrues at 1% per month or fraction of a month on the unpaid balance from the original due date until payment.
- Missing the extended payment deadline. A 10% penalty on the underpaid tax applies if the extension is not granted or the tax is not paid by the end of the extension period.
Questions people ask
How much extra time can I request?
As a general rule, a payment extension is limited to six months from the date payment is due.
Will DRS send an approval notice?
The form says you will be notified only if your extension request is denied.
Will I owe interest or a penalty during an approved extension?
Interest accrues at 1% per month or fraction of a month on the unpaid Connecticut income tax balance from the original due date until actual payment. No penalty is assessed if the extension is approved and you pay the tax by the end of the extension period.
Can DRS require security for the extension?
Yes. The Commissioner may require satisfactory security as a condition of granting the extension. DRS will contact you if security is required.
Can someone else sign for me?
Someone with a signed power of attorney may sign if Form LGL-001 is attached. If illness, absence, or another good cause prevents you from signing, someone with a close personal or business relationship may sign. The request must explain why you cannot sign and describe your relationship to the signer.