WHAT IS THE RESPONSIBILITY OF THE EMPLOYEE?
For federal income tax purposes, an employee who received employer-provided educational assistance and paid federal income tax on those benefits should obtain from his or her employer a federal Form W-2c, Statement of Corrected Income and Tax Amounts, displaying the corrected amount of wages. The employee should file an amended federal income tax return using the corrected amounts on the federal Form W-2c. Contact the IRS for information about special procedures to expedite the processing of your amended federal income tax return. HOW DO I RECEIVE A REFUND? To receive a refund of Connecticut income taxes, an employee must file a Form CT-1040X, Amended Connecticut Income Tax Return. On the reverse side of Form CT-1040X write “IRC 127” in Part 1 – Explanation of Changes to Income Additions and Subtractions and attach the “state” copy of federal Form W-2c. Anyone who files an amended federal income tax return is required to file Form CT-1040X within 90 days if the change affects his or he
