The Connecticut tax rebate most people remember — the 2022 child tax rebate of up to $750 per family — closed its application window on July 31, 2022, and cannot be claimed now. What you can still claim is the state’s property tax credit, worth up to $300 against your Connecticut income tax, plus separate local programs for seniors and disabled residents that are worth considerably more.
The 2022 Child Rebate Is Closed
Connecticut’s one-time child tax rebate under House Bill 5506 paid $250 per qualifying child, up to $750 per family. Applications were accepted from June 1 through July 31, 2022, and the Department of Revenue Services is no longer processing claims. If you missed the window, there is no late filing option.
Lawmakers have discussed a permanent state child credit since then, including a 2025 proposal for a $600-per-child refundable credit, but as of early 2026 nothing beyond the 2022 rebate has been enacted.
The Property Tax Credit You Can Still Claim
The ongoing relief most Connecticut residents qualify for is the property tax credit under Conn. Gen. Stat. § 12-704c. It reduces your state income tax based on property taxes you actually paid during the year to a Connecticut municipality, on your primary residence, your motor vehicle, or both. The maximum is $300 per tax year for taxable years starting in 2022 and continuing into 2026.1Justia. Connecticut Code 12-704c – Credits for Taxes Paid on Primary Residence or Motor Vehicle
One point that trips people up: from 2017 through 2021 the credit was limited to residents who were at least 65 or who claimed a dependent. That restriction expired. Starting with the 2022 tax year, any Connecticut resident paying qualifying property taxes can claim it regardless of age or dependent status.1Justia. Connecticut Code 12-704c – Credits for Taxes Paid on Primary Residence or Motor Vehicle
Single filers can claim the credit for one motor vehicle. Married couples filing jointly can claim it for up to two. The credit cannot exceed your actual Connecticut income tax liability, so if you owe very little state tax your credit may come in below $300 even when your property tax bill is much larger.
How Income Phases Out the Credit
The $300 isn’t a flat amount at every income level. It shrinks gradually as your Connecticut adjusted gross income rises, and the rate of shrinkage depends on how you file:
- Unmarried individuals lose 15 percent of the credit for each $10,000 (or partial $10,000) of Connecticut AGI above $49,500.
- Married filing separately filers lose 15 percent for each $5,000 (or partial $5,000) above $35,250.
At a $300 maximum, each 15-percent reduction cuts the credit by $45. An unmarried filer loses the credit entirely once Connecticut AGI passes roughly $119,500. Married-filing-separately filers lose it sooner because their reduction brackets are half the size.1Justia. Connecticut Code 12-704c – Credits for Taxes Paid on Primary Residence or Motor Vehicle
The statute sets separate brackets for heads of household and married couples filing jointly. The full table lives in the instructions for Schedule 3 of Form CT-1040, and the DRS publishes a property tax credit calculator that returns your exact amount.
Larger Programs for Seniors and Disabled Residents
Two local programs pay substantially more than the state income tax credit. Both are administered by your town assessor’s office, not through your state return, and both require an application filed in person between February 1 and May 15 each year. Miss that window and you wait a year.
Homeowner Circuit Breaker
Connecticut homeowners who are 65 or older, or who are permanently and totally disabled, may receive a property tax credit of up to $1,250 for married couples or $1,000 for single individuals. The actual amount is set on a graduated income scale, and you must own and live in the home.2State of Connecticut Office of Policy and Management. Homeowners – Elderly/Disabled (Circuit Breaker) Tax Relief Program
Surviving spouses who are at least 50 and were living with the qualifying homeowner at the time of death may also qualify. Bring proof of prior-year income when you apply.
Renters’ Rebate
Elderly or totally disabled renters can receive up to $900 for married couples or $700 for single individuals. The rebate is calculated by comparing 35 percent of your rent and utilities (phone excluded) against 5 percent of your total income. Apartments, rented rooms, cooperative housing, and mobile homes all qualify. The same February 1 through May 15 application window and the same income restrictions apply as the homeowner program.
Claiming the Property Tax Credit on Form CT-1040
The property tax credit goes on Schedule 3 of Form CT-1040, your Connecticut resident income tax return. Attach the completed schedule or the credit will be disallowed.3Connecticut State Department of Revenue Services. Form CT-1040 Connecticut Resident Income Tax Return Instructions
For each payment, Schedule 3 asks for:
- The Connecticut town or taxing district where the tax was paid.
- A description of the property: street address for a residence, or year, make, and model for a vehicle.
- The actual date you paid, not the assessment date.
- The amount paid, with separate lines for your primary residence and up to two motor vehicles (two only if you file jointly).
Enter what you actually paid during the tax year, not what was billed or assessed. Pull the numbers from your local tax receipts; many municipalities also keep online payment records that work as backup.
Each filer needs a valid Social Security number. Dependents claimed on your federal return need SSNs as well, since the IRS will not allow a dependent claim without one, and that can affect Connecticut credit eligibility downstream.4Internal Revenue Service. Dependents
Filing and Refund Timing
You can file Form CT-1040 electronically through myconneCT, the DRS online portal, which also handles payments and refund status.5Connecticut State Department of Revenue Services. myconneCT Paper returns mailed to DRS in Hartford are accepted but take longer.
Direct deposit refunds from e-filed returns usually arrive within a few weeks. Paper check refunds from mailed returns can take several months. The circuit breaker and renters’ rebate run on their own schedule since they are processed by your local assessor rather than DRS.
Federal Tax Treatment
If you took the federal standard deduction the year you paid your Connecticut taxes, a state rebate or refund generally does not count as federal gross income. The IRS has issued guidance confirming this for state payments that function as tax refunds.6Internal Revenue Service. Federal Income Tax Consequences of Certain State Payments
If you itemized and deducted state income taxes, the tax benefit rule may require you to include the refunded amount in federal gross income, but only to the extent the earlier deduction actually reduced your federal tax. For most Connecticut residents who take the standard deduction, state rebates and refunds have no federal income tax consequence.