Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2011 Page 10
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52Resident, Part-Year Resident, or Nonresident
If you meet all of the conditions in Group A or Group B,
you may be treated as a nonresident for 2011 even if your
The following terms are used in this section:
domicile was Connecticut.
Domicile (permanent legal residence) is the place you intend
Group A
to have as your permanent home. It is the place you intend
to return to whenever you are away. You can have only one
1. You did not maintain a permanent place of abode in
domicile although you may have more than one place to
Connecticut for the entire 2011 taxable year;
live. Your domicile does not change until you move to a new
2. You maintained a permanent place of abode outside of
location and defi nitely intend to make your permanent home
Connecticut for the entire 2011 taxable year; and
there. If you move to a new location but intend to stay there
3. You spent not more than 30 days in the aggregate in
only for a limited time (no matter how long), your domicile
Connecticut during the 2011 taxable year.
does not change. This also applies if you are working in a
foreign country.
Group B
1. You were in a foreign country for at least 450 days during
Permanent place of abode is a residence (a building or
any period of 548 consecutive days;
structure where a person can live) that you permanently
maintain, whether or not you own it, and generally includes a
2. During this period of 548 consecutive days, you did not
residence owned by or leased to your spouse. A place of abode
spend more than 90 days in Connecticut and you did not
is not permanent if it is maintained only during a temporary
maintain a permanent place of abode in Connecticut at
stay for the accomplishment of a particular purpose.
which your spouse (unless legally separated) or minor
children spent more than 90 days; and
You are a resident for the 2011 taxable year if:
3. During the nonresident portion of the taxable year in which
• Connecticut was your domicile (permanent legal residence)
the 548-day period begins, and during the nonresident
for the entire 2011 taxable year; or
portion of the taxable year in which the 548-day period
• You maintained a permanent place of abode in Connecticut
ends, you were present in Connecticut for no more than
during the entire 2011 taxable year and spent a total of more
the number of days that bears the same ratio to 90 as the
than 183 days in Connecticut during the 2011 taxable year.
number of days in the portion of the taxable year bears
Nonresident aliens who meet either of these conditions
to 548. See the calculation below:
are considered Connecticut residents even if federal Form
Number of days in the
1040NR-EZ or federal Form 1040NR is fi led for federal
Maximum days
nonresident portion
x
90
=
income tax purposes. See also Spouses With Different
allowed in
548
Connecticut
Residency Status on Page 18 and Special Information for
Nonresident Aliens on Page 9.
See Special Notice 2000(17), 2000 Legislation Affecting the
Connecticut Income Tax.
If you are a resident and you meet the requirements for Who
Must File a Connecticut Resident Return for the 2011 taxable
year, you must fi le Form CT-1040.
Military Personnel Filing Requirements
Military personnel and their spouses who claim Connecticut
You are a part-year resident for the 2011 taxable year if
as a residence but are stationed elsewhere are subject to
you changed your permanent legal residence by moving into
or out of Connecticut during the 2011 taxable year. If you
Connecticut income tax. If you enlisted in the service as a
are a part-year resident, you may not elect to be treated as a
Connecticut resident and have not established a new domicile
resident individual.
(permanent legal residence) elsewhere, you are required to
fi le a resident income tax return unless you meet all of the
If you are a part-year resident and you meet the requirements
conditions in Group A or Group B for being treated as a
for Who Must File Form CT-1040NR/PY for the 2011 taxable
nonresident. See Resident, Part-Year Resident, or Nonresident
year, you must fi le Form CT-1040NR/PY, Connecticut
on this page.
Nonresident and Part-Year Resident Income Tax Return.
If your permanent home (domicile) was outside Connecticut
You are a nonresident for the 2011 taxable year if you are neither
when you entered the military, you do not become a
a resident nor a part-year resident for the 2011 taxable year.
Connecticut resident because you are stationed and live in
If you are a nonresident and you meet the requirements for
Connecticut. As a nonresident, your military pay is not subject
Who Must File Form CT-1040NR/PY for the 2011 taxable
to Connecticut income tax. However, income you receive
year, you must fi le Form CT-1040NR/PY.
from Connecticut sources while you are a nonresident may
Although you and your spouse fi le jointly for federal purposes,
be subject to Connecticut income tax. See the instructions
you may be required to fi le separate Connecticut returns. See
for a Connecticut nonresident contained in the instruction
Spouses With Different Residency Status on Page 18.
booklet for Form CT-1040NR/PY.
Page 10
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