PS 2001(14)
Claims for Refund Made by Financially Disabled Individuals
Financially Disabled: An individual is “financially disabled” if he or she is unable to manage his or her own financial affairs by reason of a medically determinable physical or mental impairment that can be expected to result in death, or that has lasted or can be expected to last for a continuous period of not less than 12 months.
An individual is not “financially disabled” during any period that his or her spouse or any other person is authorized to act on his or her behalf in financial matters.
Two Written Statements Required To Be Submitted With Claim of Financial Disability: The following two written statements must be submitted with a claim for refund or credit of a tax by an individual claiming that he or she was financially disabled:
- A written statement by a physician (as defined below) qualified to make the determination, that states:
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The name and a description of the individual’s physical or mental impairment;
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The physician’s medical opinion that the physical or mental impairment prevented the individual from managing his or her own financial affairs;
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The physician’s medical opinion that the physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months; and
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To the best of the physician’s knowledge, the specific time period during which the individual was prevented by such physical or mental impairment from managing his or her own financial affairs.
The written statement must conclude with the following certification, signed by the physician:
I hereby certify that, to the best of my knowledge and belief, the above representations are true, correct, and complete.
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A written statement by the person signing the claim for refund or credit that states:
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Whether any person, including the individual’s spouse, was authorized to act on behalf of the individual in financial matters during the period described in paragraph 1(d).If a person was authorized to act on behalf of the individual in financial matters during any part of the period described in paragraph 1(d), the beginning and ending dates of the period of time that the person was so authorized must be specified; and
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Whether or not similar relief has been sought by or on behalf of the individual from the Internal Revenue Service (IRS) under Section 6511(h) of the Internal Revenue Code, which suspends the period of limitation for an individual filing a claim for refund or credit of federal income tax during any period of an individual’s life that he or she is financially disabled. The written statement must also indicate whether or not relief has been granted by the IRS under Section 6511(h) of the Internal Revenue Code.
The written statement must conclude with the following certification, signed by the person signing the claim for refund or credit:
I hereby certify that, to the best of my knowledge and belief, the above representations are true, correct, and complete.
Physician: A physician means:
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A doctor of medicine or osteopathy who is legally authorized to practice medicine and surgery;
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A doctor of dental surgery or of dental medicine who is legally authorized to practice dentistry and who is acting within the scope of his or her license when he or she performs such functions;
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A doctor of podiatric medicine but only with respect to functions which he or she is legally authorized to perform;
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A doctor of optometry but only with respect to functions which he or she is legally authorized to perform; or
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A chiropractor who is licensed as such or legally authorized to perform the services of a chiropractor but only with respect to treatment by means of manual manipulation of the spine (to correct a subluxation) which he or she is legally authorized to perform.
Effect on Other Documents: None affected.
Effect of This Document: A Policy Statement is a document issued by DRS that explains in depth a current position, policy, or practice affecting the tax liability of taxpayers.
For Further Information: Please call DRS during business hours, Monday through Friday:
- 1-800-382-9463 (toll-free within Connecticut), or
- 860-297-5962 (from anywhere)
TTY, TDD, and Text Telephone users only may transmit inquiries 24 hours a day by calling 860-297-4911.
PS 2001(14)
All Taxes
Financially Disabled
Issued: 1/7/2002