“Overall we expect to receive. 1.7 million tax returns from Connecticut residents,” said IRS spokeswoman, Dianne Besunder. “We are expecting that 111,000 folks will file for extensions.”

Putting it off until the last minute isn’t unusual, she continued – about 30 percent of people who file on time usually do so in the last 2 weeks. Two thirds of those file in the last week.

Those people who haven’t filed yet, and don’t think they will be ready by the midnight deadline, need to be thinking about getting an extension, said Besunder.

The application for extension is IRS form 4868. It’s available, Besunder said, at post offices, libraries, and local IRS offices, as well as on the IRS website at http://www.irs.gov./ It’s possible to apply on the Internet, or by telephone, by calling 1-888-796-1074. Those who apply for an extension by phone should have a copy of their 2001 or 2000 tax return handy, as well as their social security number and bank routing number.

Form 4868 grants an automatic extension of the time to file until August 15, however, Besunder warned, it is only an extension of the time to file the 1040 form. Those who file for extension, and who owe taxes to the government, are still required to get their checks to the IRS by midnight on Tuesday.

“Make your best estimate” of what your payment will be, she said. Most people who pay 90 percent or more of their total taxes will not be charged late payment fees.

People should make certain they either file their 1040 or apply for an extension by midnight: the penalties for failing to file are hefty – up to 25 percent of the total amount due, or more if the return is more than 60 days late. The late payment penalties are comparatively light.

Individuals who are unable to pay the full amount can apply for an installment plan by filing form 9465, or attaching a written statement to their return explaining their situation.