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    Filing and Completing the Return

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  Mistake on previously filed sales tax return

Q. I made a mistake on my last sales tax return that resulted in my sending in too much sales tax.  May I deduct my overpayment on the credit line of my next return?


A.  No. You must file an amended return. The Department will review the amended return and will issue you a cash refund (if you request one) or a credit memo if an overpayment for the prior period is approved. If you are mailed a credit memo, you may deduct that amount from the next sales tax return you file. You should attach a copy of the credit memo to the return.You must amend your return electronically using the TSC-BUS.

(Updated: 2015)

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.

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