Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2011 Page 11
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52Connecticut Adjusted Gross Income
Example: Jill is a resident of Florida. She enlisted in the
Connecticut adjusted gross income is your federal
Navy in Florida and was stationed in Groton, Connecticut.
adjusted gross income as properly reported on federal
She earned $38,000 in military pay.
Form 1040, Line 37; federal Form 1040A, Line 21; or federal
If Jill had no other income . . .
Form 1040EZ, Line 4; and any Connecticut modifi cations
Since Jill resided and enlisted in Florida, she is considered
required to be reported on Form CT-1040, Schedule 1.
a resident of Florida and does not have to fi le a Connecticut
return. Military personnel are residents of the state in which
they resided when they enlisted.
Taxable Year and Method of Accounting
If Jill had a part-time job in Connecticut . . .
You must use the same taxable year for Connecticut income
Her Connecticut-sourced income from nonmilitary employment
tax purposes as you use for federal income tax purposes.
is taxable. Jill must fi le Form CT-1040NR/PY to report the
Most individuals use the calendar year as their taxable year
income.
for federal income tax purposes. However, if the calendar
year is not your taxable year for federal income tax purposes,
Spouses of military personnel, see Informational Publication
references in this booklet to 2011 are references to your
2009(21), Connecticut Income Tax Information for Armed
taxable year beginning during 2011.
Forces Personnel and Veterans.
You must use the same method of accounting for Connecticut
Combat Zone
income tax purposes as you use for federal income tax purposes.
The income tax return of any individual in the U.S. Armed
If your taxable year or method of accounting is changed for
Forces serving in a combat zone or injured and hospitalized
federal income tax purposes, the same change must be made
while serving in a combat zone is due 180 days after
for Connecticut income tax purposes.
returning. There will be no penalty or interest charged. For
any individual who dies while on active duty in a combat
When to File
zone or as a result of injuries received in a combat zone, no
Your Connecticut income tax return is due on or before
income tax or return is due for the year of death or for any
April 15, 2012. If you are not a calendar year fi ler, your return
prior taxable year ending on or after the fi rst day serving in a
is due on or before the fi fteenth day of the fourth month
combat zone. If any tax was previously paid for those years,
following the close of your taxable year. If the due date falls
the tax will be refunded to the legal representative of the
on a Saturday, Sunday, or legal holiday, the next business day
estate or to the surviving spouse upon the fi ling of a return
is the due date. See Due Date, on Page 3.
on behalf of the decedent. In fi ling the return on behalf of
Your return meets the timely fi led and timely payment rules if
the decedent, the legal representative or the surviving spouse
the U.S. Postal Service cancellation date, or the date recorded
should enter zero tax due and attach a statement to the return
or marked by a designated private delivery service (PDS)
along with a copy of the death certifi cate.
using a designated type of service, is on or before the due date.
Combat zone is an area designated by the President of
Not all services provided by these designated PDSs qualify.
the United States as a combat zone by executive order. A
This list is subject to change. See Policy Statement 2008(3),
combat zone also includes an area designated by the federal
Designated Private Delivery Services and Designated Types
government as a qualifi ed hazardous duty area.
of Service. The following are the designated PDSs and
designated types of service at the time of publication:
Members of the U.S. Armed Forces serving in military
operations in the Kosovo, Afghanistan, or Persian Gulf areas
Federal Express
United Parcel Service (UPS)
are eligible for the 180-day extension allowed to individuals
(FedEx)
• UPS Next Day Air
serving in a combat zone. Spouses of military personnel
• FedEx Priority Overnight
• UPS Next Day Air Saver
• FedEx Standard Overnight
• UPS 2nd Day Air
and civilians supporting the military in these regions who
• FedEx 2Day
• UPS 2nd Day Air A.M.
are away from their permanent duty stations, but are not
• FedEx International Priority
• UPS Worldwide Express Plus
within the designated combat zone, are also eligible for the
• FedEx International First
• UPS Worldwide Express
extension. Individuals requesting an extension under combat
zone provisions should print both the name of the combat
If Form CT-1040 is fi led late or all the tax due is not paid with
zone and the operation they served with at the top of their
the return, see Interest and Penalties on Page 14 to determine
Connecticut tax return. This is the same combat zone or
if interest and penalty must be reported with the return.
operation name provided on their federal income tax return.
See Informational Publication 2009(21), Connecticut Income
Tax Information for Armed Forces Personnel and Veterans.
Page 11
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