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CT Nonresident and Part Year Resident

Tax Year 2013

 

This worksheet is used to file the taxpayer's state tax return as a part-year resident or nonresident of Connecticut.

 

Who Must File
The taxpayer must file a Connecticut return if he or she was a nonresident or a part-year resident of the State of Connecticut and any of the following are true:

  • The taxpayer had Connecticut income taxes withheld,
  • The taxpayer made estimated tax payments to Connecticut,
  • The taxpayer was a part-year resident who meets the Gross Income Test, (explained below) or had a federal alternative minimum tax liability, or
  • The taxpayer was a nonresident with Connecticut source income that meets the Gross Income Test, or had a federal alternative minimum tax liability.

 

Gross Income Test
The taxpayer must file a Connecticut income tax return if the taxpayer's gross income for the 2012 tax year exceeds the following:

  • $12,000 filing Married Separately
  • $14,000 filing Single
  • $19,000 filing Head of Household
  • $24,000 filing Married Jointly or as a Qualifying Widow(er) with dependent child(ren).

Gross Income Defined
Gross income includes all income the taxpayer received in the form of money, goods, property, services, not exempt from federal income tax, and any other additions to income required by Connecticut law. Gross income is calculated without expenses.

 

See the 2013 Connecticut Nonresident and Part-Year Resident Income Tax Return and Instructions for more information and details.

Directions
Directions for entering information into the Connecticut Part-Year Resident and Nonresident Return worksheet are as follows:
General Information
Residency Status Select from the pulldown list whether the taxpayer is filing as a non-resident or as a part year resident.
Checkbox

Check the box if the taxpayer was a civil union partner in the State of Connecticut at the end of the tax year and is filing "Married Filing Joint" or "Married Filing Separate" for the state return.

 

The taxpayer's filing status for the federal return will be chosen by default if this box is not checked.

Individual Use Tax
Generally, taxpayers must pay a 6.35% (1% on computer and data processing services and 7% on luxury items) use tax for goods and services purchased from out of state companies if those goods and services are shipped or otherwise brought to Connecticut for use in Connecticut, and would have been taxed if purchased in Connecticut.

 

What Goods and Services are Taxable
Most all goods and services are taxable, including leases, except as listed as specifically exempt below. The following are a few examples: Pieces of clothing over $50, automobiles, appliances, furniture, jewelry, cameras, electronic equipment, and software. The following are a few examples of taxable services: Repair services to electronic equipment and vehicles, landscaping services, and charges for online access to a computer service.

 

Luxury Items
The higher 7% tax rate applies to luxury items, including motor vehicles that cost over $50,0000, vessels that cost over $100,000, individual pieces of jewelry that cost over $5000 and any piece of clothing, pair of shoes, handbag, luggage, or other accessory that cost over $1000.

 

What Goods and Services are Exempt from Tax
The following items are exempt from sales and use tax: Pieces of clothing under $50, charges to access the Internet, and repairs to vessels. Also, there is an exemption for items brought into the state by the taxpayer if the total cost of all items are $25 or less. This exemption does not apply to items that are shipped or mailed to the taxpayer.

 

Sales and Use Tax Paid to Another State
A credit for taxes paid to other states is applied against the sale and use tax due to Connecticut.

 

Do not enter any purchases in this Schedule 4 that have already been reported on Form OP-186, Connecticut Individual Use Tax Return.

1% Tax Rate Enter the purchase amount of items for which sales and use tax is due at the 1% rate as explained above.
6.35% Tax Rate Enter the purchase amount of items for which sales and use tax is due at the 6.35% rate as explained above.
7% Tax Rate Enter the purchase amount of items for which sales and use tax is due at the 7% rate as explained above.
Payments
Other Tax Withheld

Enter Connecticut taxes withheld but not already entered elsewhere on the return.

 

Do not enter any amounts already entered on the return, such as the W-2, W-2G, or 1099-R worksheets.

 

Important Note: An entry here disqualifies the taxpayer from electronic filing.

Schedule 1 - Modifications to Federal Adjusted Gross Income
Line 33

Interest on State and Local Government Obligations Other Than Connecticut
Enter the total amount of interest income derived from state and municipal government obligations (other than obligations of the State of Connecticut or its municipalities) which is not taxed for federal income tax purposes.

 

Do not enter interest income derived from government obligations of Puerto Rico, Guam, American Samoa, or the U.S. Virgin Islands.

Line 34

Mutual Fund Exempt-Interest Dividends From Non-Connecticut State or Municipal Government Obligations
Enter the total amount of exempt-interest dividends received from a mutual fund that are derived from state and municipal government obligations (other than obligations of the State of Connecticut or its municipalities).

 

Apportion the percentage from non-Connecticut obligations if the exempt-interest dividends are derived from obligations of Connecticut and other states.

 

Do not enter exempt interest dividends derived from government obligations of Puerto Rico, Guam, American Samoa, or the U.S. Virgin Islands.

Line 38 Loss on Sale of Connecticut State and Local Government Bonds
Enter the total losses from the sale or exchange of notes, bonds, or other obligations of the State of Connecticut or its municipalities used in determining gain or loss for federal income tax purposes, whether or not the entire loss is used in computing federal adjusted gross income.
Line 40

Other Additions
Enter the description and the amount of any of the following additions to make any of the following adjustments to federal adjusted gross income:

  1. Add back any treaty income reported on federal Form 1040NR-EZ or Form 1040NR if a nonresident alien. Enter the words “treaty income” in the space provided.
  2. Add back any loss or deduction of an enrolled member of the Mashantucket Pequot Tribe who resides in Indian country of such tribe or any loss or deduction of an enrolled member of the Mohegan Tribe who resides in Indian country of such tribe where the loss or deduction is derived from or connected with Indian country of the tribe. Enter the words “Mashantucket Pequot Tribe” or “Mohegan Tribe,” as the case may be.
  3. Add back any Connecticut income tax deducted on the federal income tax return to arrive at federal adjusted gross income. Do not add back any Connecticut income tax deducted already on Schedule A, W-2, or 1099 on this return.
  4. Add back any expenses paid or incurred for the production (including management, conservation, and maintenance of property held for the production) or collection of income exempt from Connecticut income tax which were deducted on the federal return to arrive at federal adjusted gross income.
  5. Add back any amortizable bond premium on bonds producing interest income exempt from Connecticut income tax which premiums were deducted on the federal return to arrive at federal adjusted gross income.
  6. Add back any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the U.S. which federal law exempts from federal income tax but does not exempt from state income taxes.
  7. Add back to the extent deductible in determining federal adjusted gross income, any interest expenses on indebtedness incurred or continued to purchase or carry obligations or securities (the income from which is exempt from Connecticut income tax).
  8. Enter any item of income or gain subject to special accrual to the extent such item was not includible in federal adjusted gross income for the taxable year.
  9. Also use Line 38 to report any additions to federal adjusted gross income required for Connecticut income tax purposes which are not listed on Lines 33 through 38.
Line 42

Interest on U.S. Government Obligations
Enter the total amount of interest income (to the extent includible in federal adjusted gross income) derived from U.S. government obligations, which federal law prohibits states from taxing. This includes U.S. government bonds such as Saving Bonds Series EE and Series HH, U.S. Treasury bills and notes.

 

Series II U.S. Savings Bonds
The taxpayer is entitled to include only the amount of interest subject to federal income tax after exclusion of the amounts reported on federal Form 8815. In general, the taxpayer will report the net taxable amount on federal Schedule B.

 

Do not enter the amount of interest income derived from Federal National Mortgage Association (Fannie Mae) bonds, Government National Mortgage Association (Ginnie Mae) bonds, and Federal Home Loan Mortgage Corporation (Freddie Mac) securities.

 

Do not enter the amount of interest paid to you on any federal income tax refund.

Line 43

Exempt Dividends From Certain Qualifying Mutual Funds Derived From U.S. Government Obligations
Enter the total amount of exempt dividends received from a qualifying mutual fund that are derived from U.S. government obligations.

 

Qualifying Mutual Fund
A qualifying mutual fund is one that at the close of each quarter of its taxable year, at least 50% of the value of its assets consists of U.S. government obligations. The percentage of dividends that are exempt dividends should be reported to the taxpayer by the mutual fund.

 

Do not enter the amount of dividend income derived from Federal National Mortgage Association (Fannie Mae) bonds, Government National Mortgage Association (Ginnie Mae) bonds, and Federal Home Loan Mortgage Corporation (Freddie Mac) securities.

Line 47

50% of Military Retirement Pay
Enter 50% of income received as military retirement pay to the extent that it has been included in federal adjusted gross income, if the taxpayer is a retired member of the armed forced of the United States or the National Guard, or it the taxpayer is a beneficiary receiving survivor benefits under an option or election may by a deceased retired military member.

 

Do not enter amounts received under a final decree of divorce, dissolution, annulment, legal separation, or any other approved property settlement.

Line 49 Gain on Sale of Connecticut State and Local Government Bonds
Enter the total of all gains from the sale or exchange of notes, bonds, or other obligations of the State of Connecticut or its municipalities used in determining gain (loss) for federal income tax purposes.
Line 50

CHET Contribution Account Number
Enter the taxpayer's CHET (Connecticut Higher Education Trust) account number by entering the first four digits in the first box and the last 10 digits in the second box.

 

CHET Contribution Amount
Enter the taxpayer's contribution to a CHET account, not to exceed $5,000 for an individual, or $10,000 for taxpayers filing a joint return or as a qualifying widow(er) with dependent child.

 

For more details, see Special Notice 2006(11), 2006 Legislative Changes Affecting the Income Tax.

Line 51

Other Subtractions
Enter the description and the amount of any of the following subtractions to make any of the following adjustments to federal adjusted gross income:

  1. Subtract any income or gain of an enrolled member of the Mashantucket Pequot Tribe who resides in Indian country of such tribe or any income or gain of an enrolled member of the Mohegan Tribe who resides in Indian country of such tribe where the income or gain is derived from or connected with Indian country of the tribe. Enter the words “Mashantucket Pequot Tribe” or “Mohegan Tribe,” as the case may be.
  2. Subtract the amount of interest earned on funds deposited in a Connecticut individual development account to the extent included in federal adjusted gross income.
  3. Subtract any interest paid on indebtedness incurred to acquire investments that provide income taxable in Connecticut but exempt for federal purposes, that is not deductible in determining federal adjusted gross income, and is attributable to a trade or business of that individual.
  4. Subtract expenses paid or incurred for the production (including management, conservation, and maintenance of property held for production) or collection of income taxable in Connecticut but exempt from federal income tax, that are not deductible in determining federal adjusted gross income, and are attributable to a trade or business of that individual.
  5. Subtract the amount of any distributions the taxpayer received from the CHET fund as a designated beneficiary to the extent includable in the federal adjusted gross income. Congress passed legislation excluding from federal gross income any distribution from a qualified State tuition program (such as CHET) to the extent the distribution is used to pay for qualified higher education expenses (Pub. L. No. 107-16, §402). To the extent any distribution from CHET is excluded from federal gross income, the amount should not be reported as a subtraction modification.
  6. Subtract any amortizable bond premium on bonds that provide interest income taxable in Connecticut but exempt from federal income tax, which premiums were not deductible in determining federal adjusted gross income and are attributable to a trade or business of that individual.
  7. Subtract the amount of any interest income from notes, bonds, or other obligations of the State of Connecticut included in federal adjusted gross income.
  8. Subtract the amount of any interest earned on contributions to accounts established for a designated beneficiary under the Connecticut Homecare Option Program for the Elderly to the extent the interest is properly included in the gross income of the designated beneficiary for federal income tax purposes.

Do not use this section to subtract income subject to tax in a qualifying jurisdiction, or income of a nonresident spouse.

Contributions
Funds

Enter any amount the taxpayer would like to contribute to one or more of the funds listed.

Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions (For Part-Year Residents Only)
The taxpayer may be eligible for a credit if he or she was required to pay taxes as a nonresident to a different state or locality. The taxpayer must have made qualifying income (defined below) tax payments to a qualifying jurisdiction (defined below) for income that was derived from or connected with the qualifying jurisdiction and subject to tax in the qualifying jurisdiction.

 

Qualifying Jurisdiction
This includes another state of the United States, a local government within another state, or the District of Columbia. It does not include Connecticut or any local government within, the United States, or a foreign country or any of her local governments.

 

Qualifying Income
This type of income includes the following:

  • Compensation received for personal services performed in a qualifying jurisdiction,
  • Income from a business, trade, or profession carried on in a qualifying jurisdiction,
  • Gambling winnings from a state-conducted lottery, and
  • Income from real or tangible personal property located in a qualifying jurisdiction.

It does not include income from intangibles unless the income is from property employed in a business, trade or profession carried on in the qualifying jurisdiction.

Line 54 Name of Qualifying Jurisdiction
Select from the pulldown list the state the taxpayer paid state income taxes to during the period of his or her residency in Connecticut.
Line 55

Taxable amount of Non-Connecticut Income Reported
Enter the amount of any of the following taxable income items that meet the requirements above that is reported on the qualifying jurisdictions tax return:

  1. Taxable interest income
  2. Dividend income
  3. Taxable refunds of state/local taxes
  4. Alimony received
  5. Capital gain or loss
  6. Unemployment compensation
  7. Taxable amount of social security
  8. Other income
  9. Total federal adjustments to income
  10. Connecticut modifications-Enter the portion of Connecticut modifications related to nonresident income.
Line 59 Income Tax Paid to the Qualifying Jurisdiction
Enter the amount of income tax paid to the qualifying jurisdiction for the taxable income listed above.
Schedule CT-1040AW - Part-Year Resident Income Allocation
(For Part-Year Residents Only)
Part 1

Adjusted Gross Income-Resident Period
Enter all income received from the list of income sources during the period the taxpayer was a resident of Connecticut. This includes income from non-Connecticut and Connecticut sources.

 

Adjusted Gross Income-Nonresident Period
Enter only income earned from a Connecticut source during the period the taxpayer was not a resident of Connecticut. Do not enter any amounts from a non-Connecticut source.

 

Do not include any amounts entered in one column in the other column.

Part 2

Adjustments to Income-Resident Period
Enter all adjustments to income that arose during the period the taxpayer was a resident of Connecticut. This includes adjustments due to non-Connecticut and Connecticut sources.

 

Adjustments to Income-Nonresident Period
Enter only adjustments that are directly related to a Connecticut source of income during the period the taxpayer was not a resident of Connecticut. Do not enter any adjustments from a non-Connecticut source of income.

 

Do not include any amounts entered in one column in the other column.

Part 3

Moved Into Connecticut
Enter the date the taxpayer moved into Connecticut and choose the state of prior residence from the dropdown list. Provide the same information for the spouse.

 

Moved Out of Connecticut
Enter the date the taxpayer moved out of Connecticut and choose the state of new residence from the dropdown list. Provide the same information for the spouse.

Income from Connecticut Sources During Nonresident Period

The questions in this section must be answered to process the return.

 

Question 1
Answer "Yes" or "No" as to whether the taxpayer received income from a Connecticut source during the nonresident period.

 

Question 2
Answer "Yes" or "No" as to whether the spouse received income from a Connecticut source during the nonresident period.

Schedule CT-SI - Schedule of Income from Connecticut Sources
(For Nonresidents Only)
Part 1

Income from Connecticut Sources
Enter income earned from Connecticut sources only for each income item listed.

 

Do not enter any amounts from a non-Connecticut source.

Part 2 Adjustments to Income
Enter the amount of adjustments made that are directly related to a Connecticut source of income for each adjustment item listed.

Employee Apportionment Worksheet
Use this section only if the taxpayer cannot calculate the actual amount of income earned from working in Connecticut.

 

Nonresidents or part-year residents are required to complete this section only if the taxpayer does not know the actual amount of income earned from working in Connecticut. Make the entries only for the Connecticut source income earned during the nonresident period.

Working Days Outside Connecticut Enter the number of days during the tax year the taxpayer worked outside of Connecticut, the amount of sales made outside of Connecticut, or the number of miles driven outside of Connecticut for work.
Working Days Inside Connecticut Enter the number of days during the tax year the taxpayer worked in Connecticut, the amount of sales made in Connecticut, or the number of miles driven in Connecticut for work.
Nonworking Days Enter the number of days the taxpayer did not work at all, such as holidays or weekends, during the entire tax year.
Total Income Apportioned Enter the total amount of income the taxpayer earned while a resident of Connecticut, and the income earned from Connecticut sources while the taxpayer was a nonresident.
Basis Select from the dropdown list either "Sales" or "Mileage" if the entries above were based on one of these methods instead of working days.
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