The 1999 Form CT-709 may also be used for gifts made
Filing an Amended Return
during 2000 if:
1. The donor of the gifts dies before July 15, 2000,
If you, as the donor, file an amended Connecticut gift tax
and the due date for filing federal Form 709 is
return to claim a refund, the return must be filed within
nine months after the date of death; and
three years from the due date of the original return or
2. The 2000 Form CT-709 is not available by the
the extended due date of the return, if an extension of
time the return is required to be filed. However,
time to file the return was granted by the Department of
you must incorporate any tax law changes
Revenue Services. To file an amended return, check the
that are effective for the year in which the
Amended Return box on the top of Form CT-709.
gifts were made.
NOTE: If you, as the donor, are financially disabled, the
If you use the 1999 form for gifts made in 2000, be sure
time within which you may file an amended Form
to cross out 1999 on the top of Form CT-709 and enter
CT-709 is extended for as long as you are financially
2000.
disabled. You are considered financially disabled if you
are unable to manage your own affairs by reason of a
medically determinable physical or mental impairment
How to Request an Extension of Time to
that has lasted or can be expected to last for a continuous
File
period of not less than 12 months. You are not considered
If you, as donor, are unable to file a timely gift tax return,
financially disabled during any period that your spouse or
you must file Form CT-709 EXT, Application for
any other person is authorized to act on your behalf in
Extension of Time to File Connecticut Gift Tax Return,
financial matters.
and pay the amount of tax you expect to owe on or before
Changes to Your Federal Return
the original due date for filing your Connecticut gift tax
If the amount of taxable gifts reported on federal Form
return. Form CT-709 EXT is included in this booklet.
709 is changed or corrected by the Internal Revenue
Filing this form automatically extends the due date for
Service or other competent authority, and the change or
six months, without stating a reason, if an extension of
correction affects the Connecticut gift tax liability, you
time to file federal Form 709 has been filed with the IRS.
as the donor, must file an amended Form CT-709. File
If a federal extension request has not been filed, a
an amended Form CT-709 no later than 90 days after
six-month extension of time to file the Connecticut gift
the final determination of your federal gift tax liability.
tax return will be granted only for reasonable cause, which
must be stated on Form CT-709 EXT.
If you, as a donor, amend your federal gift tax return,
and the amendment affects your Connecticut gift tax
If a taxpayer is unable, by reason of illness, absence or
liability, you must file an amended Form CT-709. File
other good cause, to sign a request for an extension, any
an amended Form CT-709 no later than 90 days after
person standing in close personal or business relationship
the date of filing your amended federal gift tax return.
to the taxpayer may sign the request on his or her behalf,
and shall be considered as a duly authorized agent for
For calendar years 1995 and thereafter, use Form
this purpose, provided the request sets forth the reasons
CT-709 for the year that is being amended. Check the
for a signature other than the taxpayer’s and the
Amended Return box on the top of the form.
relationship existing between the taxpayer and the signer.
Penalties and Interest
Where to File
Late Payment Penalty
Use the pre-addressed envelope enclosed with your return
The penalty for late payment is 10% (.10) of the balance
or mail to:
due or $50, whichever is greater. Interest will be charged
State of Connecticut
on the underpayment of the tax at the rate of 1% (.01)
Department of Revenue Services
per month or fraction thereof.
PO Box 2978
Hartford CT 06104-2978
Late Filing Penalty
In the event that no tax is due, the Commissioner of Revenue
Services may impose a $50 penalty for the late filing of any
return or report that is required by law to be filed.
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