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

Schedule A

Credit for Alternative Minimum Tax Paid to Qualifying Jurisdictions

Connecticut Residents and Part-Year Residents Only

The allowed credit must be separately computed for each

Residents

qualifying jurisdiction. Use separate columns for each qualifying

Use Schedule A to claim a credit against the net Connecticut

jurisdiction for which you are claiming a credit. Attach a copy of all

minimum tax liability for alternative minimum tax paid during the

alternative minimum tax returns ﬁ led with qualifying jurisdictions

taxable year to a qualifying jurisdiction. Credit may be claimed

directly following Form CT-6251.

only if the income on which taxes were paid was derived from or

connected with sources within the qualifying jurisdiction.

Schedule A provides two columns, A and B, to compute the

credit for two qualifying jurisdictions. If you need more than two

Part-Year Residents

columns, create a worksheet identical to Schedule A and attach

Use Schedule A to claim a credit against the net Connecticut

it to the back of your Form CT-6251.

minimum tax liability for alternative minimum tax paid to a

qualifying jurisdiction on items of income, gain, loss, or deduction

If you are claiming credit for alternative minimum tax paid to

attributable to that jurisdiction during the period of Connecticut

a qualifying jurisdiction and to one of its political subdivisions,

residency.

follow these rules to determine your credit.

A qualifying jurisdiction includes another state of the United

A. If the same amount of adjusted alternative minimum taxable

States, a local government within another state, or the District

income is taxed by both the city and the state:

of Columbia. A qualifying jurisdiction does not include the State

1. Use only one column of Schedule A to calculate your

of Connecticut, the United States, or a foreign country or its

credit;

provinces (for example, Canada and Canadian provinces).

2. Enter the same amount of adjusted alternative minimum

taxable income taxed by both city and state in that column

No credit is allowed for any of the following:

on Form CT-6251, Schedule A; and



Alternative minimum tax paid to a qualifying jurisdiction on

3. Combine the amounts of alternative minimum tax paid to

income not derived from or connected with sources within

the city and the state and enter the total on Line 55 of that

the qualifying jurisdiction;

column.



Alternative minimum tax paid to a jurisdiction that is not a

qualifying jurisdiction;

B. If the amounts of adjusted alternative minimum taxable

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



Alternative minimum tax paid to a qualifying jurisdiction, if you

claimed credit for alternative minimum tax paid to Connecticut

1. Use two columns on Form CT-6251, Schedule A;

on that qualifying jurisdiction’s alternative minimum tax return

2. Include only the same amount of adjusted alternative

or income tax return; or

minimum taxable income taxed by both jurisdictions in



Payments of alternative minimum tax made to a qualifying

the ﬁ rst column; and

jurisdiction on income not subject to the Connecticut

3. Include the excess amount of adjusted alternative

alternative minimum tax.

minimum taxable income taxed by only one of the

jurisdictions in the next column.

No credit is allowed for tax paid on dividends or interest income

unless derived from property employed in a business or trade

carried on in that jurisdiction. However, credit is allowed for tax

paid on wages earned for services performed in a qualifying

jurisdiction.

Attach a copy of the alternative minimum tax

return ﬁ led with each qualifying jurisdiction to

the back of your Form CT-6251.

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

Page 5 of 6

Form Ct-6251 - Connecticut Alternative Minimum Tax Return - Individuals - 2014 Page 5

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