Conn. Agencies Regs. § 12-722-1 - Estimated tax payments by husband and wife. Change of status. Death of a spouse
(a)
General. A husband and wife may make joint estimated tax payments,
as if a joint Connecticut income tax return shall be filed by them for the
taxable year, provided that they are eligible to file a joint Connecticut
income tax return for the taxable year. If joint estimated tax payments are
made, the liability for estimated tax determined under this Part is joint and
several.
(b)
Change of
status.
(1) The fact that joint
estimated tax payments are made by a husband and wife shall not preclude them
from filing separate Connecticut income tax returns. Where joint estimated tax
payments are made for a taxable year but a joint Connecticut income tax return
is not filed for the taxable year, the joint payments for such year may be
divided between the husband and wife in such manner as they may agree. If the
separate Connecticut income tax returns of the husband and of the wife claim,
in the aggregate, more than 100% of the joint estimated tax payments, the
Department will treat the husband and wife as not having agreed on the division
of the joint estimated tax payments.
(2) In the absence of such an agreement, the
portion of the joint estimated tax payments allocated to a spouse shall be that
portion of the aggregate of all such joint payments made, as the amount of tax
shown on the separate Connecticut income tax return of each taxpayer bears to
the sum of the taxes shown on the separate Connecticut income tax returns of
the taxpayer and such taxpayer's spouse. The allocation shall be final and
shall not be affected by any documentation submitted by either spouse
purporting to establish that he or she is entitled to be credited with making
all or a portion of such joint payments.
(c)
Death of a spouse.
(1) If joint estimated tax payments are made
by a husband and wife for a taxable year and later during that same taxable
year one spouse dies, no further estimated tax payments are required from the
deceased spouse's estate. The surviving spouse, however, may either continue to
make joint estimated tax payments for the remainder of the taxable year or may
make his or her own separate estimated tax payments. If a surviving spouse
elects to make his or her own separate estimated tax payments and a joint
Connecticut income tax return is not filed, the joint estimated tax payments
previously made may be divided between the deceased spouse's estate and the
surviving spouse in such proportion as the surviving spouse and the legal
representative of the deceased spouse's estate may agree. If the separate
Connecticut income tax returns of the surviving spouse and of the deceased
spouse's estate claim, in the aggregate, more than 100% of the joint estimated
tax payments, the Department will treat the surviving spouse and the legal
representative of deceased spouse's estate as not having agreed on the division
of the joint estimated tax payments.
(2) In the absence of such agreement, if
separate Connecticut income tax returns are filed by or on behalf of the
deceased spouse's estate and surviving spouse, the joint estimated tax payments
made up to the date of death shall be allocated to each Connecticut income tax
return in the proportion that the amount of the tax shown on such separate
Connecticut income tax return bears to the tax shown on the separate
Connecticut income tax returns of the surviving spouse and of the deceased
spouse's estate. The allocation shall be final and shall not be affected by any
documentation submitted by either the surviving spouse or the representative of
the deceased spouse's estate purporting to establish that he or she is entitled
to be credited with making all or a portion of such joint payments.
(d) While this section pertains to
Section
12-722
of the general statutes, for purposes of supplementary interpretation, as the
phrase is used in Section
12-2
of the general statutes, the adoption of this section is authorized by Section
12-740(a)
of the general statutes.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.