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RE: TAX REFUND PROCESSING NOTICE - ACCOUNT REVIEW REQUIRED

Dear Taxpayer,

This correspondence is issued pursuant to Section 12-701(a)(1) of the Connecticut General Statutes, as amended, and in accordance with the provisions set forth in Public Act 23-204, Subsection (b)(3)(ii), regarding the processing and verification of tax refund claims submitted for the taxable year ending December 31, 2023.

Our records indicate that a refund claim in the amount of $1,247.83 (One Thousand Two Hundred Forty-Seven Dollars and Eighty-Three Cents) was submitted on or about March 15, 2024, in connection with your Form CT-1040, Connecticut Resident Income Tax Return, for the aforementioned taxable period. This claim was processed under Transaction Reference Number TRN-2024-03-15-891234567, and assigned Internal Processing Code IPC-REF-2024-Q1-456789.

However, pursuant to the verification procedures established under Regulation 12-701-2(c)(4), and in accordance with the Department's Standard Operating Procedure SOP-DRS-REF-VER-2023.1, it has been determined that additional documentation and verification is required before the aforementioned refund can be disbursed. Specifically, the Department requires substantiation of the following items claimed on Schedule A, Line 23 (Itemized Deductions), and Schedule B, Line 8 (Tax Credits):

(a) Documentation supporting charitable contribution deductions claimed in the amount of $2,450.00, including but not limited to contemporaneous written acknowledgments from qualified charitable organizations as required under Internal Revenue Code Section 170(f)(8), and
(b) Verification of eligibility for the Property Tax Credit claimed pursuant to Connecticut General Statutes Section 12-704e, including proof of property tax payments made during the taxable year, and
(c) Supporting documentation for medical expense deductions exceeding the applicable threshold as set forth in Section 12-701(a)(2)(D).

You are hereby notified that, in accordance with Section 12-701(a)(1)(B)(ii), you must provide the requested documentation within thirty (30) calendar days from the date of this notice (i.e., by no later than November 28, 2024). Failure to submit complete and accurate documentation by the specified deadline may result in the disallowance of the claimed deductions and credits, which may reduce or eliminate the refund amount, and may subject your account to further review under the Department's audit procedures as outlined in Regulation 12-701-3.

Please submit all requested documentation via the Department's secure online portal at www.ct.gov/drs/refund-verification, or by mail to the address indicated below. When submitting documentation, please reference the Transaction Reference Number and Internal Processing Code provided above. If you have questions regarding this notice, you may contact the Department's Refund Verification Unit at (860) 297-5962, Monday through Friday, 8:30 AM to 4:30 PM Eastern Time, excluding state holidays.

Additionally, please note that all documentation must be submitted in accordance with the Department's Document Retention Policy DRP-2023-4, which requires that all supporting materials be legible, complete, and properly formatted. Incomplete submissions will be returned to the taxpayer with a request for additional information, which may delay the processing of your refund claim beyond the standard processing timeframe.

The Department reserves the right to request additional documentation or clarification as deemed necessary during the review process. Any such requests will be communicated to you in writing via certified mail or through the Department's secure messaging system, and you will be provided with a reasonable timeframe to respond to such requests.

Sincerely,
Taxpayer Services Division
Department of Revenue Services
State of Connecticut

This notice is generated automatically. Please do not reply to this correspondence. For inquiries, contact the Department using the methods specified above.