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

Form CT-1040, Schedule 1, Line 49, or Form CT-1040NR/PY,

Line 12

Schedule 1, Line 51;

If Line 2 or Line 4 of Form CT-6251 is greater than zero and you



Any modification for the amount of interest earned on

claimed a foreign earned income exclusion, housing exclusion, or

contributions established for a designated beneﬁ ciary under

housing deduction on federal Form 2555 or federal Form 2555-EZ,

the Connecticut Homecare Option Program for the Elderly

you must complete the Connecticut Foreign Earned Income Tax

to the extent the interest is includable in the federal adjusted

Worksheet below.

gross income of the designated beneﬁ ciary and to the extent

Line 18

included on Form CT-1040 Schedule 1, Line 49, or Form

Residents: Must enter 1.0000.

CT-1040NR/PY, Schedule 1, Line 51;

Nonresidents and Part-Year Residents: To arrive at the



Any modiﬁ cation for the amount of income received from the

apportionment factor, divide your total items of income, gain, loss,

U.S. government as retirement pay for a retired member of the

or deduction from Connecticut sources associated with your

Armed Forces of the United States or the National Guard to the

adjusted federal alternative minimum taxable income by your total

extent included on Form CT-1040, Schedule 1, Line 45, or Form

adjusted federal alternative minimum taxable income from Form

CT-1040NR/PY, Schedule 1, Line 47; and

CT-6251, Line 5.



Any modiﬁ cation for the amount of contributions made to an

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

To determine the total items of income, gain, loss, or deduction

extent included on Form CT-1040, Schedule 1, Line 49 or Form

from Connecticut sources, you must net out certain modiﬁ cations

CT-1040NR/PY, Schedule 1, Line 51.

that may have been included in the amount shown on Form

CT-1040NR/PY, Line 6. Refer to the instructions for Lines 2 and 4.

Include on Line 4 the amount of federally tax-exempt interest or

exempt-interest dividends under IRC §852(b)(5) from Connecticut

You must further adjust the amount from Form CT-1040NR/PY,

private activity bonds issued after August 7, 1986, and included on

Line 6, for any items entered on federal Form 6251, Lines 8

federal Form 6251, Line 12. Enter the net amount on Line 4.

through 11 and 13 through 27, connected with or derived from

Connecticut sources.

Line 5

If your ﬁ ling status is ﬁ ling separately and Line 5 is more than

Part II

$242,450, you must include an additional amount on Line 5

If you completed Part III of federal Form 6251, complete Part II and

calculated as follows. If Line 5 is $406,650 or more, include an

enter the amount from Form CT-6251, Line 52, on Part I, Line 12.

additional $41,050 on Line 5. Otherwise, include 25% of the excess

However, if Line 2 and Line 4 are zero, skip Part II of this form and

of the amount on Line 5 over $242,450.

enter the amount from federal Form 6251, Line 31, on Line 12.

Example: If the amount on Line 5 is $262,450, multiply the

Lines 25, 26, 27, 32, and 39

amount in excess of $242,450 ($20,000) by 25% (.25). The

When entering an amount on Lines 25, 26, 27, 32, and 39, you must

result is $5,000. Add the $5,000 to $262,450 and enter $267,450

include the Schedule 1 modiﬁ cation for the gain or loss on the sale of

on Line 5.

Connecticut state and local government bonds from Form CT-1040,

Line 36 or Line 47, or Form CT-1040NR/PY, Line 38 or Line 49.

Line 10

If you were under age 24 at the end of 2014, follow the instructions

to federal Form 6251, Line 29, to calculate the exemption amount.

Connecticut Foreign Earned Income Tax Worksheet

1. Enter the amount from Form CT-6251, Line 11. ...............................................................................................1. _____________

2. Enter the amount from your (and your spouse’s if ﬁ ling jointly)

federal Form 6251, Foreign Earned Income Tax Worksheet, Line 2c. .............................................................2. _____________

3. Add Line 1 and Line 2. .....................................................................................................................................3. _____________

4. Tax amount on Line 3.

•

If you completed Part III of federal Form 6251, you must complete Part II of Form CT-6251. Enter the amount from

Line 3 of this worksheet on Part II, Line 24, of Form CT-6251. Complete the rest of Part II of Form CT-6251 and

enter the amount from Line 52 here.

•

All others: If line 3 is $182,500 or less ($91,250 or less if ﬁ ling separately), multiply Line 3 by 26% (.26).

Otherwise, multiply Line 3 by 28% (.28) and subtract $3,650 ($1,825, if ﬁ ling separately) from the result. ................................. 4. _____________

5. Tax on amount on Line 2. If Line 2 is $182,500 or less ($91,250 or less if ﬁ ling separately), multiply Line 2 by 26% (.26).

Otherwise, multiply Line 2 by 28% (.28) and subtract $3,650 ($1,825, if ﬁ ling separately) from the result. ..................................... 5. _____________

6. Subtract Line 5 from Line 4. Enter here and on Form CT-6251, Line 12. If zero or less, enter “0.” ................................................ 6. _____________

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

Page 4 of 6

Form Ct-6251 - Connecticut Alternative Minimum Tax Return - Individuals - 2014 Page 4

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