CT Fresh Start is available to both individuals and businesses. The program provides incentives to taxpayers to voluntarily come forward and pay their unreported tax liabilities.
You may be eligible if you failed to file a return, or failed to report the full amount of tax on a previously filed return for any tax return due on or before December 31, 2016.
All taxes administered by DRS, except for the taxes imposed under chapter 222 (IFTA), qualify for CT Fresh Start. Examples of qualified taxes include: income tax, business entity tax, sales and use tax, withholding tax, corporation business tax, and gift tax. Examples of taxes and fees not administered by DRS and not qualified include: local property taxes, payroll taxes owed to the CT DOL, taxes owed to the federal government, and fees imposed by the Secretary of the State.
CT Fresh Start provides the following incentives:
- No Penalties. Penalties will not be imposed on the tax you report and pay through CT Fresh Start.
- Interest Reduced by 50%. DRS will waive 50% of the interest on the tax you report and pay through CT Fresh Start.
- Limited Look-Back for Non-Filers. Certain non-filers may qualify for a limited look-back period. See questions 14-17 in the Frequently Asked Questions for details on limited look-back periods. Taxpayers who believe they qualify for a limited look-back period must call DRS at 1-877-729-6691 prior to applying for CT Fresh Start.
- No Criminal Prosecution. DRS will not initiate a criminal investigation or seek prosecution in relation to any application submitted and tax paid in good faith under CT Fresh Start.
To participate, taxpayers must complete a brief online application before the program closes on November 30, 2018. The sooner you apply, the more interest you could save. If you are selected for an audit prior to participating in CT Fresh Start, you will be ineligible for this program. APPLY NOW!
Taxpayers who participate in CT Fresh Start agree to timely file all required returns and pay all associated tax to DRS for three years following the date of their CT Fresh Start application.
For additional information on CT Fresh Start read the Frequently Asked Questions or call DRS at 1(877) 729-6691.