IP 2006(8.1)

Status Letters for Income Tax

This publication has been superseded by IP 2009(10)

What is a status letter? The DRS Income Tax Audit Unit issues status letters for the Connecticut income tax. A status letter (also known as a Letter of Good Standing) is issued to a taxpayer who requests one provided certain conditions are satisfied.

If DRS determines it is appropriate to issue a status letter, it will contain the following information about a taxpayer as of the date the letter is issued:

• The taxpayer’s name and year of the last income tax return received and processed by DRS; and
• Any outstanding balance due or an attestation that the income tax liability has been paid.

Who may request a status letter?

• An individual or, if a joint Connecticut income tax return is involved, either spouse may request a status letter.
• The fiduciary of a trust or estate may request a status letter.
• A taxpayer’s authorized representative may request a status letter, if the taxpayer has authorized the representative to request and receive a status letter and a properly completed LGL-001, Power of Attorney, is submitted with the request.

---

What information must a taxpayer provide with the request for a status letter? Requests for all income tax status letters must be made in writing. You may complete an Individual Income Tax Status Letter Request or provide a letter that includes the following:

• The taxpayer’s name, mailing address, and Social Security Number;
• The year(s) for which a status letter is requested;
• A written statement that clearly explains the reason for the status letter request;
• The name (if other than the taxpayer) to whom DRS is to address the status letter;
• The mailing address or facsimile number for DRS is to send the status letter;
• An original signature of the taxpayer or the taxpayer’s authorized representative if the person is requesting the status letter on behalf of the taxpayer; and
• A properly executed LGL-001 signed by the taxpayer’s authorized representative if the person is requesting the status letter on behalf of the taxpayer.

An LGL-001 must be submitted with the TPG-169 if the request is being submitted by an authorized representive of the taxpayer.

---

How should a status letter request be delivered to DRS? The taxpayer or the taxpayer’s authorized representative should fax the status letter request and a properly completed LGL-001 to 860-541-4599, if applicable.

The Income Tax Audit Unit also accepts hand-delivered requests and requests made by facsimile. The fax number is 860-541-4599.

Hand-delivered requests may be made to the address above or to any DRS regional office. The request must be signed by the taxpayer or the taxpayer’s authorized representative. DRS does not accept status letter requests made by e-mail or telephone. Status letters may be picked up. If a telephone number is provided, DRS will call the requester when the letter is available. 

---

How long does it take for DRS to issue a status letter? The DRS Income Tax Audit Unit makes every effort to issue a status letter within 48 hours of receipt. Requests are processed in the order in which DRS receives them.

If the status letter request does not contain all required information, DRS sends a letter to the taxpayer listing the additional information needed before a status letter can be issued. A taxpayer is given 30 days from the date of the letter to furnish DRS with the additional information. If DRS does not receive the additional information from the taxpayer within the 30 days, the taxpayer’s request for a status letter will be considered withdrawn.

---

Can a taxpayer request an updated status letter after the taxpayer has rectified the problems noted in the first status letter? Yes. A taxpayer may request an updated status letter that contains updated information after any outstanding liabilities are paid and any delinquent tax returns are filed. However, the updated request is considered a new request, and it must be filed using the procedures outlined in this document.

---

IP 2006(8.1)
Income Tax
Status Letters for Income Tax
Issued: 11/17/06