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Form CT-8379 Instructions

Purpose: Use Form CT-8379, Nonobligated Spouse Claim, if:

Nonresidents and Part-Year Residents only - Complete the

following chart. Enter the joint amount of your Connecticut

•

You are a nonobligated spouse and all or part of your

source income as reported on your Form CT-1040NR/PY.

overpayment was (or is expected to be) applied against:

Separately allocate the Connecticut source income according

•

Your spouse’s past due State of Connecticut debt (such as

to which spouse earned the income. The sum of these must

child support, student loan, or any debt to any Connecticut

equal the amount reported as joint Connecticut source income.

state agency); or

•

A tax debt due to other states; and

Nonresidents and

Connecticut Source Income

Part-Year Residents

•

You want your share of the joint overpayment refunded to you.

(Form CT-1040NR/PY, Line 6)

Only

Any reference in this document to a spouse also refers to a party to

Allocation Item

a civil union recognized under Connecticut law.

Joint

General Instructions

Nonobligated Spouse

Am I a Nonobligated Spouse?

Obligated Spouse

You are a nonobligated spouse, if you meet all of the

following requirements:

b. Total tax: Enter the joint Connecticut tax liability as reported on

•

You filed a joint Connecticut income tax return with a spouse

your joint Connecticut income tax return (Form CT-1040,

who owes past-due child support, a debt to any Connecticut

Line 16; Form CT-1040EZ, Line 8; Connecticut Telefile Tax

state agency, or a tax debt due to other states (the obligated

Return, Line 12; or Form CT-1040NR/PY, Line 18).

spouse);

c. Connecticut income tax withheld: Enter the joint Connecticut

•

You received income (such as wages, interest, etc.) reported

withholding as reported on your joint Connecticut income tax

on the joint return;

return (Form CT-1040, Line 18; Form CT-1040EZ, Line 10;

•

You made Connecticut income tax payments (such as

Connecticut Telefile Tax Return, Line 13; or Form CT-1040NR/PY,

withholding or estimated tax payments) reported on the joint

Line 20). List each spouse’s share separately as shown on your

return;

individual withholding forms (such as W-2s or 1099s).

•

You do not owe past-due child support, a debt to any Connecticut

d. Separate estimated Connecticut tax payments: Enter any

state agency, or a tax debt due to other states; and

separately paid estimated Connecticut income tax payments

•

You filed a joint return reporting an overpayment of Connecticut

in the appropriate spaces.

income tax, all or part of which was or is expected to be applied

e. Joint estimated Connecticut tax payments: Enter the total

against past-due child support, a debt to any Connecticut state

amount of any joint estimated Connecticut income tax

agency, or a tax debt due to other states owed by the obligated

payments. Include overpayments applied from a previous year.

spouse.

f. Payments made with extension request: Enter the joint amount

Filing the Return: You must file Form CT-8379 with Form CT-1040,

as reported on your joint Connecticut income tax return (Form

Form CT-1040EZ, Form CT-1040NR/PY, or Form CT-1040X.

CT-1040, Line 20; Form CT-1040EZ, Line 12; or Form

Remember to check the box for Form CT-8379 on the front of your

CT-1040NR/PY, Line 22).

Connecticut income tax return.

g. Joint amount overpaid: Enter the joint amount overpaid as

You must place this form on top of the completed Connecticut

reported on your joint Connecticut income tax return (Form

income tax return. If you previously filed your 2007 Connecticut

CT-1040, Line 22; Form CT-1040EZ, Line 14; Connecticut

income tax return, mail this form separately to: Department of

Telefile Tax Return, Line 15; or Form CT-1040NR/PY, Line 24).

Revenue Services, PO Box 5035, Hartford CT 06102-5035.

DRS will compute the separate overpayments for the

nonobligated spouse and the obligated spouse.

Important: Attach copies of all forms W-2 and 1099

showing Connecticut income tax withheld to Form CT- 8379.

Nonobligated Spouse Refund: DRS will calculate the amount of

the nonobligated spouse’s refund. The nonobligated spouse’s

share of the joint Connecticut tax overpayment cannot exceed the

Specific Instructions

joint overpayment.

Taxpayer Information: Enter the taxpayer information exactly as it

appears on your Connecticut income tax return. The name and

Signature: The nonobligated spouse must sign this form.

Social Security Number (SSN) entered first on the joint tax return

Others Who May Sign for the Nonobligated Spouse: Anyone with

must also be entered first on Form CT-8379.

a signed Power of Attorney may sign on behalf of the nonobligated

Allocation Items

spouse. Attach a copy of the Power of Attorney.

a. Connecticut adjusted gross income: Enter the joint amount as

Paid Preparer’s Signature: Anyone you pay to prepare your return

reported on your joint Connecticut income tax return (Form

must sign and date it. Paid preparers must also enter their SSN

CT-1040, Line 5; Form CT-1040EZ, Line 3; Connecticut Telefile

or Personal Tax Identification Number (PTIN), and their firm’s

Tax Return, Line 4 minus Line 5; or Form CT-1040NR/PY,

Federal Employer Identification Number (FEIN) in the spaces

Line 5).Then separately allocate the individual income according

provided.

to which spouse earned the income. The sum of these must

equal the amount reported as joint income.

Form CT-8379 Back (Rev. 12/07)

Instructions For Form Ct-8379 - Return Of Overpayment For Nonobligated Spouse - Department Of Revenue Services State Of Connecticut

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