Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2011 Page 18
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52Spouses With Different Residency Status
your return until you receive your ITIN and you forward
the information to us. If you fail to submit the information
When one spouse is a nonresident alien and the other spouse
requested, the processing of your return will be delayed.
is a citizen or resident of the United States, each spouse who
is required to fi le a Connecticut income tax return must fi le as
2
Calculate Your Tax
fi ling separately for Connecticut only unless:
Any reference in these instructions to fi ling jointly includes
• An election is made by the nonresident alien and his or her
fi ling jointly for federal and Connecticut and fi ling jointly for
spouse to fi le a joint federal income tax return, and they do,
Connecticut only. Likewise, fi ling separately includes fi ling
in fact, fi le a joint federal income tax return. This requirement
separately for federal and Connecticut and fi ling separately
does not apply if you are spouses in a same sex marriage; and
for Connecticut only.
• The spouses are otherwise required or permitted to fi le a
Line 1: Federal Adjusted Gross Income
joint Connecticut income tax return.
Enter your federal adjusted gross income from your 2011
The election to fi le a joint return means the joint federal
federal income tax return. This is the amount reported on
adjusted gross income must be used on Form CT-1040,
federal Form 1040, Line 37; federal Form 1040A, Line 21;
Line 1. It also means the spouse who might not otherwise be
or federal Form 1040EZ, Line 4.
required to fi le a Connecticut income tax return will now be
Nonresident aliens, see Special Information for Nonresident
jointly and severally liable for any tax liability associated with
Aliens on Page 9. Spouses in a same sex marriage, see
the fi ling of a joint Connecticut income tax return.
Taxpayers Filing Jointly for Connecticut Only on this page.
If you are fi ling a joint federal return with your spouse but
are required to fi le a separate Connecticut return, each of
Line 2: Additions
you will have to recompute your federal adjusted gross
Enter the amount from Form CT-1040, Schedule 1,
income as if you were each fi ling as married fi ling separately
Line 39. See Additions to Federal Adjusted Gross Income
for federal income tax purposes. Enter on Form CT-1040,
on Page 22.
Line 1, your income as recalculated. This provision does not
Line 3
apply if you are spouses in a same sex marriage.
Add Line 1 and Line 2 and enter the total.
Taxpayers Filing Jointly for Connecticut Only: Taxpayers
fi ling jointly for Connecticut only must recalculate their federal
Line 4: Subtractions
adjusted gross income as if, for federal tax purposes, they
Enter the amount from Form CT-1040, Schedule 1,
were allowed and elected to fi le as married fi ling jointly.
Line 50. See Subtractions From Federal Adjusted Gross
Income on Page 23.
Employer provided health insurance coverage for an
employee’s spouse in a same sex marriage may be taxable
Line 5: Connecticut Adjusted Gross Income
income to the employee for federal income tax purposes. In
Subtract Line 4 from Line 3 and enter the result. This is your
this case, you must subtract the amount from your federal
Connecticut adjusted gross income.
adjusted gross income and enter the result on Line 1 of your
Connecticut income tax return.
Line 6: Income Tax
For each fi ling status, if the amount on Line 5 is: $12,000 or
Social Security Number, Name, and Address
less for fi ling separately; $13,000 or less for single; $19,000
You must write your Social Security Number (SSN), name,
or less for head of household; or $24,000 or less for fi ling
and address in the space provided. If your city or town of
jointly, or qualifying widow(er) with dependent child, enter
residence is different from your mailing address enter the
“0” on Line 6. You do not owe any income tax. Otherwise,
additional information in the space provided. If you fi le a
calculate your tax using one of the following methods.
joint return, enter your SSN and your spouse’s SSN in the
Tax Tables: If your Connecticut adjusted gross income is
order they appear on your federal return. If the taxpayer is
less than or equal to $102,000, you may use the Tax Tables
deceased, see Deceased Taxpayers on Page 9.
on Page 36 to fi nd your tax. If your Connecticut adjusted
If you are a nonresident alien and do not have an SSN, enter
gross income is more than $102,000 but less than or equal
your Individual Taxpayer Identifi cation Number (ITIN) in
to $552,000, you may use the tax tables posted on the DRS
the space provided above your name. Nonresident aliens
website to fi nd your tax. Be sure to use the correct column
who have applied for an ITIN from the Internal Revenue
in the Tax Tables. After you have found the correct tax, enter
Service by fi ling federal Form W-7, but have not received the
that amount on Line 6.
ITIN, must wait for the ITIN to be issued before fi ling their
Tax Calculation Schedule: If your Connecticut adjusted
Connecticut tax return. However, if you have not received
gross income is more than $552,000, you must use the Tax
your ITIN by April 15, fi le your return without the ITIN, pay
Calculation Schedule on Page 46; or visit to
the tax due, and attach a copy of the federal Form W-7. DRS
use the Income Tax Calculator on the DRS website to fi gure
will contact you upon receipt of your return. DRS will hold
Page 18
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