Form Ct-6251 - Connecticut Alternative Minimum Tax Return - Individuals

General Instructions

Line Instructions

Purpose

Name and Social Security Number

Taxpayers who are subject to and required to pay the federal

Enter your name and Social Security Number (SSN) as it appears

alternative minimum tax are subject to the Connecticut alternative

on your Connecticut income tax return in the space provided at

minimum tax. Use this form to calculate your Connecticut alternative

the top of the form. If you are ﬁ ling a joint return, also enter your

minimum tax liability and attach it directly behind your Connecticut

spouse’s name and SSN.

income tax return.

Part I

Taxpayers who do not have a federal alternative minimum tax liability

are not required to complete this form.

Line 1

Residents, part-year residents, and nonresidents should enter the

Who Must File This Form

amount from federal Form 6251, Line 28. Part-year residents must

You are required to ﬁ le Form CT-6251, Connecticut Alternative

also include or exclude any tax preference items and adjustments

Minimum Tax Return - Individuals, if either of the following conditions

attributable to a future year which accrued up to the time of a change

is true for the 2014 taxable year:

in residence.



You were a Connecticut resident or part-year resident and had a

If your federal ﬁ ling status is married ﬁ ling jointly, but you ﬁ le

federal alternative minimum tax liability; or

separate Connecticut income tax returns, you must recalculate your



You were a Connecticut nonresident with a federal alternative

federal 6251 using only your share of Lines 1 through 27 from federal

minimum tax liability and you had Connecticut-sourced income.

Form 6251 and enter the result here. This amount may differ from

If you meet one of the requirements above, you must ﬁ le Form

the amount entered on federal Form 6251, Line 28.

CT-6251 even if your Connecticut alternative minimum tax is zero.

Line 2

What Is the Connecticut Alternative Minimum Tax

To compute the additions to federal alternative minimum taxable

The Connecticut alternative minimum tax is a tax imposed on certain

income, use the amount entered on Form CT-1040, Schedule 1,

individuals, trusts, and estates in addition to their regular income tax.

Line 39, or Form CT-1040NR/PY, Schedule 1, Line 41, minus:

The tax is computed on the lesser of 19% of the adjusted federal

•

Any modiﬁ cation for a taxable lump-sum distribution from a

tentative minimum tax or 5.5% of the adjusted federal alternative

qualiﬁ ed plan not included in federal adjusted gross income,

minimum taxable income.

as entered on Form CT-1040, Schedule 1, Line 34, or Form

CT-1040NR/PY, Schedule 1, Line 36;

What Is the Adjusted Federal Tentative Minimum Tax

•

Any interest or dividend income on U.S. government obligations

The adjusted federal tentative minimum tax is your federal tentative

or securities exempt from federal income tax, but taxable for

minimum tax with certain Connecticut modiﬁ cations.

Connecticut income tax purposes, to the extent included on

Part-Year Residents and Nonresidents

Form CT-1040, Schedule 1, Line 38, or Form CT-1040NR/PY,

Schedule 1, Line 40;

Connecticut part-year residents and nonresidents must ﬁ rst compute

the Connecticut minimum tax as if they were Connecticut residents,

• Any modiﬁ cation for the amount of qualiﬁ ed domestic production

then apportion their Connecticut minimum tax.

activities income to the extent included on Form CT-1040,

Schedule 1, Line 37, or Form CT-1040NR/PY, Schedule 1,

Credits

Line 39; and

Connecticut residents and part-year residents are allowed a credit

• Any modiﬁ cation for the amount of distributions from an MRA

for minimum taxes paid to a qualifying jurisdiction on the income

established pursuant to Conn. Gen. Stat. §32-9zz to the extent

taxed by both Connecticut and that jurisdiction. The credit may not

included on Form CT-1040, Schedule 1, Line 38 or Form

exceed the amount of tax otherwise due.

CT-1040NR/PY, Schedule 1, Line 40.

You may be able to claim a credit against your Connecticut income

Exclude from Line 2 the amount of federally tax-exempt interest or

tax for Connecticut alternative minimum tax paid in a prior year. See

exempt-interest dividends under Internal Revenue Code (IRC)

the instructions to Form CT-8801, Credit for Prior Year Connecticut

§852(b)(5) from non-Connecticut private activity bonds issued after

Minimum Tax for Individuals, Trusts, and Estates.

August 7, 1986, and included on federal Form 6251, Line 12. Enter

Filing Status

the net amount on Line 2.

Your ﬁ ling status on Form CT-6251 must match the Connecticut

Line 4

income tax ﬁ ling status as reported on the front of Form CT-1040,

To compute the subtractions from federal alternative minimum

Connecticut Resident Income Tax Return, or Form CT-1040NR/PY,

taxable income, use the total amount entered on Form CT-1040,

Connecticut Nonresident and Part-Year Resident Income Tax Return.

Schedule 1, Line 50, or Form CT-1040NR/PY, Schedule 1,

If you and your spouse are ﬁ ling a joint federal income tax return and

Line 52, minus:

you ﬁ le separate Connecticut income tax returns, either because you



Any modiﬁ cation for refunds of state and local income taxes

qualify and elect to do so or because you are required to do so, the

entered on Form CT-1040, Schedule 1, Line 43, or Form

federal rules for allocating income apply. You must recalculate your

CT-1040NR/PY, Schedule 1, Line 45;

federal alternative minimum tax liability as if your ﬁ ling status for



Any modification for Tier 1 Railroad Retirement Benefits

federal income tax purposes was single. If upon your recalculation

and Supplemental Annuities, as entered on Form CT-1040,

you would have had a federal alternative minimum tax liability, you

Schedule 1, Line 44, or Form CT-1040NR/PY, Schedule 1,

are subject to Connecticut alternative minimum tax and you are

Line 46;

required to calculate Form CT-6251 as a single individual.



Any modification for the amount of any distributions you

Where the calculation of any individual federal items are subject to

received from the Connecticut Higher Education Trust (CHET)

limitations (for example, alternative tax net operating loss deduction);

as a designated beneficiary to the extent included in your

the items may have to be recalculated if Connecticut modiﬁ cations

federal adjusted gross income, and to the extent included on

apply.

Form CT-6251 Instructions (Rev. 01/15)

Page 3 of 6

Form Ct-6251 - Connecticut Alternative Minimum Tax Return - Individuals - 2014 Page 3

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