DRS: IP 96(8.1), Federal/State Electronic Filing

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103

This Informational Publication has been superseded by IP 96(8.2)

IP 96(8.1)

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES


FEDERAL/STATE ELECTRONIC FILING
ELECTRONIC TAX FILING

Join the future today. Offer electronic filing to your clients!


WELCOME TO THE WORLD OF ELECTRONIC FILING

In coordination with the Internal Revenue Service (IRS), the Connecticut Department of Revenue Services (DRS) is offering Connecticut resident individuals the ability to file their income tax returns electronically as part of the Federal/State Electronic Filing (ELF) Program through a participating tax preparer or transmitter.


WHAT IS FEDERAL/STATE ELF?

Federal/State ELF is a one-stop filing program between the IRS and DRS. The project allows the filing of both federal and Connecticut income tax returns electronically through the IRS.

As tax preparers, you will be able to offer this "one stop" filing service to your clients. In addition, you are assured that your returns have been received through the use of acknowledgment records from both the IRS and DRS.

Refer to IP 94(8.3), 1998 Connecticut Handbook - Federal/State Electronic Filing (Form CT-1345), for a listing of Connecticut exclusions from electronic filing. Beginning January 16, 1998, DRS will accept returns showing refunds due, equal payment and balances due. Refunds will be issued within 10 days from the date that DRS receives Form CT-8453, Income Tax Declaration for Electronic Filing by Individuals (signature document).


CAN A CONNECTICUT RETURN BE ELECTRONICALLY FILED BY ITSELF?

No. The Connecticut income tax return must be transmitted with the federal return. If the federal return has been accepted and the Connecticut return is rejected, the Connecticut return cannot be retransmitted electronically through the IRS.


HOW DOES FEDERAL/STATE ELECTRONIC FILING WORK?

Tax preparers and transmitters accepted into the IRS electronic filing program are permitted to file both the federal and Connecticut return in one transmission to the IRS Center located in Andover, MA. The IRS, after acknowledging acceptance of the federal return to the transmitter, then creates a file containing state information that becomes available for electronic retrieval by DRS. DRS will acknowledge the receipt of the Connecticut return through the EDS TAX CONNECT Bulletin Board.


WHAT ARE THE BENEFITS OF FEDERAL/STATE ELECTRONIC FILING?

Everyone benefits! Taxpayers will receive both their federal and Connecticut income tax refunds faster. Electronic filers are assured of accurate transmission and acknowledgment of receipt of returns from the IRS within 48 hours, and from DRS within 72 hours. DRS benefits from increased accuracy of documents and increased efficiency in forms processing. The IRS promotes wider acceptance of electronic filing through the cooperative Federal/State program.


DIRECT DEPOSIT

DRS provides taxpayers with the option of having their refunds deposited directly into their checking or savings account. DRS does not support Refund Anticipation Loans (RAL) due to existing offset agreements.


BALANCE DUE RETURNS

New this filing year, DRS will accept electronically filed balance due returns. For details, consult IP 94(8.3).


DO I NEED ANY SPECIAL EQUIPMENT TO PARTICIPATE?

Electronic filing requires a PC with a modem which will give you access to the IRS computer system. Federal requirements are listed in the IRS Publication 1345, and Connecticut requirements are listed in IP 94(8.3), 1998 Connecticut Handbook - Federal/State Electronic Filing (Form CT-1345).


IS MY SOFTWARE COMPANY PROVIDING ELECTRONIC FILING?

Contact your software representative and ask if they will be supporting Federal/State Electronic Filing for Connecticut. Most major software companies participate in the program.


HOW DO I PARTICIPATE IN FEDERAL/STATE ELECTRONIC FILING?

Federal/State electronic filing for Connecticut returns is open to participants who have been accepted in the federal electronic filing program. All participants must use software approved for state electronic filing. Electronic filing transmitters wishing to participate must complete Form CT-8633, Application to Participate in the Individual Income Tax Electronic Filing Program. The completed application must be submitted to DRS by December 15, 1997. Applications can be mailed to:

CONNECTICUT DEPARTMENT OF REVENUE SERVICES
ELECTRONIC FILING COORDINATOR
PO BOX 2964
HARTFORD, CT 06104-2964

In addition, the transmitter must subscribe or have access to EDS-TAXCONNECT (the Electronic Data Systems Electronic Filing Acknowledgment Service). Before subscribing contact your software company to see if access to EDS-TAXCONNECT is part of their service.


WHY IS THE IRS OFFERING FEDERAL/STATE ELF?

The concept is a winning one for all involved. The taxpayer gets a faster refund, the tax preparer has a new service to offer clients, and the software developers benefit from the additional market. The program will increase participation in electronic filing, reduce processing costs (for both the IRS and DRS) and lessen the burden on the taxpayers.


HOW CAN I LEARN ABOUT FILING CONNECTICUT RETURNS?

The IP 94(8.3), 1998 Connecticut Handbook - Federal/State Electronic Filing (Form CT-1345), is available from DRS. This handbook provides a background on the Federal/State ELF Program, details on the application process and instructions on filing paper documents associated with electronic filing. Additionally, the handbook includes problem resolution contacts and preparer responsibilities.


FOR ADDITIONAL INFORMATION:

CONNECTICUT DEPARTMENT OF REVENUE SERVICES
ELECTRONIC FILING OFFICE
PO BOX 2964
HARTFORD, CT 06104-2964


ELF HELP DESK:

860-297-5979


CONNECTICUT ELECTRONIC FILING CALENDAR
Federal/State Software Testing

November 5, 1997

Application Deadline for DRS

December 15, 1997

Federal/State ELF Operational

January 16, 1998

Last Date to Timely File Electronic Returns

April 15, 1998

Last Date for Extended Filing

October 15, 1998


IP 96(8.1)
All taxes
Issued: 9/29/97