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A qualifying jurisdiction includes another state of the United States,

Line 54 - Qualifying Jurisdiction(s)

a local government within another state, or the District of Columbia.

Enter the name and two-letter code of each qualifying jurisdiction to

A qualifying jurisdiction does not include the State of Connecticut,

which you paid alternative minimum tax for which you are claiming

the United States, or a foreign country or its provinces (for example,

credit.

Canada and Canadian Provinces).

Standard Two-letter Codes

No credit is allowed for any of the following:

Alabama ................ AL

Kentucky............KY

North Carolina .....NC

•

Alternative minimum tax paid to a jurisdiction that is not a

Arizona .................. AZ

Louisiana ...........LA

North Dakota .......ND

qualifying jurisdiction;

Arkansas ................ AR

Maine .................ME

Ohio .....................OH

California .............. CA

Maryland............MD

Oklahoma ............OK

•

Alternative minimum tax paid to a qualifying jurisdiction if you

Colorado ................ CO

Massachusetts .....MA

Oregon .................OR

claimed credit for alternative minimum tax paid to Connecticut

Delaware ............... DE

Michigan ............MI

Pennsylvania........PA

on that qualifying jurisdiction’s alternative minimum tax return

District of Columbia DC

Minnesota ..........MN

Rhode Island ........RI

or income tax return; or

Georgia .................. GA

Mississippi .........MS

South Carolina .....S C

•

Payments of alternative minimum tax made to a qualifying

Hawaii ................... HI

Missouri .............MO

Tennessee ............TN

jurisdiction on income not subject to the Connecticut alternative

Idaho ..................... ID

Montana .............MT

Utah .....................UT

Illinois ................... IL

Nebraska ............NE

Vermont ...............VT

minimum tax.

Indiana ................... IN

New Jersey.........NJ

Virginia ................VA

The allowed credit must be computed separately for each qualifying

Iowa ....................... IA

New Mexico ......NM

West Virginia .......WV

jurisdiction. Use separate columns for each qualifying jurisdiction

Kansas ................... KS

New York ...........NY

Wisconsin ............WI

for which you are claiming a credit. You must attach a copy of all

Line 55 - Non-Connecticut Adjusted Federal Alternative

alternative minimum tax returns ﬁ led with qualifying jurisdictions

Minimum Taxable Income

directly following Form CT-1041 Schedule I.

Enter the amount of the non-Connecticut adjusted federal alternative

Form CT-1041 Schedule I, Part III, provides two columns, A and B,

minimum taxable income included on Line 53 subject to a qualifying

to compute the credit for two qualifying jurisdictions. If you need

jurisdiction’s alternative minimum tax.

more than two columns, create a worksheet identical to Part III and

attach it to the back of the Form CT-1041 Schedule I.

Line 56

If you are claiming credit for alternative minimum tax paid to a

Divide the amount on Line 55 by the amount on Line 53. The result

qualifying jurisdiction and to one of its political subdivisions, follow

may not exceed 1.0000. Round to four decimal places.

these rules to determine the credit:

Line 57 - Net Connecticut Minimum Tax

If the same amount of adjusted alternative minimum taxable

Resident Trusts and Estates: Enter the amount from Form

income is taxed by both the city and the state:

CT-1041 Schedule I, Line 21.

Use only one column of Form CT-1041 Schedule I, Part III,

Part-Year Resident Trusts: Enter the portion of the 2016 net

to calculate your credit;

Connecticut minimum tax liability attributable to the residency portion

Enter the same amount of adjusted alternative minimum

of the taxable year.

taxable income taxed by both the city and the state in that

column on Form CT-1041 Schedule I, Part III; and

Line 59 - Alternative Minimum Tax Paid to Qualifying

Jurisdiction

Combine the amounts of alternative minimum tax paid to

the city and the state and enter the total on Line 59 of that

Resident Trusts and Estates: Enter the total amount of alternative

column.

minimum tax paid to a qualifying jurisdiction.

If the amounts of adjusted alternative minimum taxable income

Part-Year Resident Trusts: Enter the amount of alternative

taxed by both the city and the state are not the same:

minimum tax paid to a qualifying jurisdiction on items of income,

Use two columns on Form CT-1041 Schedule I, Part III;

gain, loss, or deduction derived from or connected with sources

in that jurisdiction during the residency portion of the taxable year.

Include only the same amount of adjusted alternative

minimum taxable income taxed by both jurisdictions in the

If the alternative minimum tax paid to that jurisdiction was also

ﬁ rst column; and

based on income earned during the nonresidency portion of the

Include the excess amount of adjusted alternative minimum

taxable year, you must prorate the amount of tax for which you are

taxable income taxed by only one of the jurisdictions in the

claiming credit. The proration is based upon the relationship that the

next column.

income earned in that jurisdiction during the period of Connecticut

residency bears to the total amount of income that the trust earned

Line 53 - Modiﬁ ed Adjusted Federal Alternative Minimum

in that jurisdiction in the taxable year.

Taxable Income

Alternative minimum tax paid means the lesser of the tax liability

Resident Trusts and Estates: Enter the amount of adjusted federal

to that jurisdiction or the tax paid to that jurisdiction, excluding

alternative minimum taxable income from Form CT-1041 Schedule I,

penalties and interest.

Part I, Line 5e. However, if this amount includes a net loss derived

For full-year and part-year resident inter vivos trusts with

from or connected with sources in more than one qualifying

nonresident, noncontingent beneﬁ ciaries, apply the percentage

jurisdiction, the taxpayer must add the net loss to the amount of

of resident noncontingent beneﬁ ciaries from Schedule CT-1041B,

adjusted federal alternative minimum taxable income from Line 5e

and enter the result.

Part 2, Line 4, to the amount of total tax paid to each qualifying

jurisdiction for the taxable year.

Part-Year Resident Trusts: Enter the amount of adjusted federal

alternative minimum taxable income from Form CT-1041 Schedule I,

Line 61 - Total Credit

Part I, Line 5e, attributable to the residency portion of the taxable

Add the amounts from Line 60, Column A; Line 60, Column B;

year. However, if a part-year resident trust’s adjusted federal

and Line 60 of any additional worksheets. The amount on Line 61

alternative minimum taxable income includes a net loss derived from

cannot exceed Line 58. Enter the total on Line 61 and Line 22.

or connected with sources in more than one qualifying jurisdiction,

Attach a copy of the alternative minimum tax

the taxpayer must add the net loss to the amount of adjusted federal

alternative minimum taxable income from Line 5e attributable to the

return ﬁ led with each qualifying jurisdiction to

residency portion of the taxable year and enter the result.

the back of Form CT-1041 Schedule I.

Form CT-1041 Schedule I (Rev.

)

Page 4 of 4

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Form Ct-1041 - Schedule I - Connecticut Alternative Minimum Tax Computation Of Trusts Or Estates - 2016 Page 4

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