Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2011 Page 17
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52Completing Form CT-1040
Filing Jointly for Connecticut Only: This is your
Before you begin, gather all your records, including all your
Connecticut income tax fi ling status if you are in a same sex
federal W-2 and 1099 forms. Use this information to complete
marriage and have elected to fi le a joint Connecticut income
your federal income tax return. The information on your
federal return is needed to complete your Connecticut return.
tax return except as noted below:
Complete the return in blue or black ink only.
• If you are a resident or nonresident of Connecticut and
your spouse is a part-year resident of Connecticut, fi ling
1
Taxpayer Information
separately for Connecticut only is your Connecticut income
Filing Status - Check only one box.
tax fi ling status.
Check the appropriate box to indicate your fi ling status.
• If you are both part-year residents of Connecticut but
do not have the same period of residency, fi ling separately
Generally, your filing status for Connecticut income tax
for Connecticut only is your Connecticut income tax fi ling
purposes must match your federal income tax fi ling status
status.
for the year except as otherwise noted.
• If you are both part-year residents of Connecticut and have
Spouses in a same sex marriage must use fi ling jointly for
the same period of residency, you may choose fi ling jointly
Connecticut only or fi ling separately for Connecticut only.
for Connecticut only or fi ling separately for Connecticut only
They may not use single or, if applicable, head of household
as your Connecticut income tax fi ling status.
(although this will be their fi ling status for federal income
tax purposes).
• If you are a resident of Connecticut and your spouse
is a nonresident of Connecticut, fi ling separately for
Filing Jointly for Federal and Connecticut: This is your
Connecticut only is your Connecticut income tax fi ling
Connecticut income tax fi ling status if your fi ling status for
status unless you both elect to be treated as residents of
federal income tax purposes is married fi ling jointly except
Connecticut for the entire taxable year and to fi le a joint
as noted below.
Connecticut income tax return. If an election is made, fi ling
• If you are a resident or nonresident of Connecticut and
jointly for Connecticut only is your Connecticut income
your spouse is a part-year resident of Connecticut, fi ling
tax fi ling status.
separately for Connecticut only is your Connecticut income
• If you are both nonresidents of Connecticut and only
tax fi ling status.
one of you has income derived from or connected with
• If you are both part-year residents of Connecticut but do
sources within Connecticut, only that spouse is required
not have the same period of residency, fi ling separately for
to fi le a Connecticut income tax return and that spouse’s
Connecticut only is your Connecticut income tax fi ling status.
Connecticut income tax fi ling status is fi ling separately
• If you are both part-year residents of Connecticut and have
for Connecticut only, unless you both elect to fi le a joint
the same period of residency, fi ling jointly for federal and
Connecticut income tax return. If an election is made, fi ling
Connecticut is your Connecticut income tax fi ling status.
jointly for Connecticut only is your Connecticut income
• If you are a resident of Connecticut and your spouse
tax fi ling status.
is a nonresident of Connecticut, fi ling separately for
Filing Separately for Federal and Connecticut: This is
Connecticut only is your Connecticut income tax fi ling
your Connecticut income tax fi ling status if your fi ling status
status unless you both elect to be treated as residents of
for federal income tax purposes is married fi ling separately.
Connecticut for the entire taxable year and to fi le a joint
Filing Separately for Connecticut Only: This is your
Connecticut income tax return. If an election is made, fi ling
Connecticut income tax fi ling status if you are spouses in a same
jointly for federal and Connecticut is your Connecticut
sex marriage and have not elected to fi le a joint Connecticut
income tax fi ling status.
income tax return. This is also your Connecticut income tax
• If you are both nonresidents of Connecticut and only
fi ling status if the instructions above so indicate.
one of you has income derived from or connected with
Qualifying Widow(er): If your fi ling status is qualifying
sources within Connecticut, only that spouse is required
widow(er) with dependent child on federal From 1040 or
to fi le a Connecticut income tax return and that spouse’s
1040A, check the box on Form CT-1040 for “Qualifying
Connecticut income tax fi ling status is fi ling separately
widow(er) with dependent child.” Do not enter your deceased
for Connecticut only unless you both elect to fi le a joint
spouse’s name or SSN in the spaces provided for spouse’s
Connecticut income tax return. If an election is made, fi ling
name and spouse’s SSN.
jointly for federal and Connecticut is your Connecticut
income tax fi ling status.
Page 17
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