Form Ct-1040x - Amended Connecticut Income Tax Return For Individuals

Table B - Initial Tax Calculation

Calculate your tax instantly online

Enter the initial tax calculation amount on the Tax Calculation

using the Connecticut 2014 Income

Schedule, Line 4 and continue to Line 5.

Tax Calculator. Visit the DRS

Complete all lines of the Tax Calculation Schedule on Page 47

website at

to correctly calculate your 2014 Connecticut income tax.

and select For Individuals.

Use the ﬁ ling status shown on the front of your return.

Single or Married Filing Separately

If the amount on line 3 of the Tax Calculation Schedule is:

Less than or equal to: ..................................................... $ 10,000 ............... 3.00%

More than $10,000, but less than or equal to ................. $ 50,000 ............... $300 plus 5.0% of the excess over $10,000

More than $50,000, but less than or equal to ................. $100,000 .............. $2,300 plus 5.5% of the excess over $50,000

More than $100,000, but less than or equal to ............... $200,000 .............. $5,050 plus 6.0% of the excess over $100,000

More than $200,000, but less than or equal to ............... $250,000 .............. $11,050 plus 6.5% of the excess over $200,000

More than $250,000 ..................................................................................... $14,300 plus 6.7% of the excess over $250,000

 Enter result on Tax Calculation Schedule, Line 4 (on Page 47) and continue to Line 5. 

Single or Married Filing Separately Examples:

Line 3 is $13,000, Line 4 is $450

Line 3 is $525,000, Line 4 is $32,725

$13,000 - $10,000

$3,000

$525,000 - $250,000

= $275,000

$3,000 X .05

$150

$275,000 x .067

$18,425

$300 + $150

$450

$14,300 + $18,425

$32,725

Married Filing Jointly/Qualifying Widow(er)

If the amount on line 3 of the Tax Calculation Schedule is:

Less than or equal to: ..................................................... $ 20,000 ............... 3.00%

More than $20,000, but less than or equal to ................. $100,000 .............. $600 plus 5.0% of the excess over $20,000

More than $100,000, but less than or equal to ............... $200,000 .............. $4,600 plus 5.5% of the excess over $100,000

More than $200,000, but less than or equal to ............... $400,000 .............. $10,100 plus 6.0% of the excess over $200,000

More than $400,000, but less than or equal to ............... $500,000 .............. $22,100 plus 6.5% of the excess over $400,000

More than $500,000 ..................................................................................... $28,600 plus 6.7% of the excess over $500,000

 Enter result on Tax Calculation Schedule, Line 4 (on Page 47) and continue to Line 5. 

Married Filing Jointly/Qualifying Widow(er) Examples:

Line 3 is $22,500, Line 4 is $725

Line 3 is $1,100,000, Line 4 is $68,800

$22,500 - $20,000

$2,500

$1,100,000 - $500,000

= $600,000

$2,500 x .05

$125

$600,000 x .067

$40,200

$600 + $125

$725

$28,600 + $40,200

$68,800

Head of Household

If the amount on line 3 of the Tax Calculation Schedule is:

Less than or equal to: ..................................................... $ 16,000 ............... 3.00%

More than $16,000, but less than or equal to ................. $ 80,000 ............... $480 plus 5.0% of the excess over $16,000

More than $80,000, but less than or equal to ................. $160,000 .............. $3,680 plus 5.5% of the excess over $80,000

More than $160,000, but less than or equal to ............... $320,000 .............. $8,080 plus 6.0% of the excess over $160,000

More than $320,000, but less than or equal to ............... $400,000 .............. $17,680 plus 6.5% of the excess over $320,000

More than $400,000 ..................................................................................... $22,880 plus 6.7% of the excess over $400,000

 Enter result on Tax Calculation Schedule, Line 4 (on Page 47) and continue to Line 5. 

Head of Household Examples:

Line 3 is $20,000, Line 4 is $680

Line 3 is $825,000, Line 4 is $51,355

$20,000 - $16,000

$4,000

$825,000 - $400,000

= $425,000

$4,000 x .05

$200

$425,000 x .067

$28,475