Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2011 Page 24

ADVERTISEMENT

CT-1040, Line 1, is less than $50,000; or fi ling jointly,
Line 43: Refunds of State and Local Income Taxes
qualifying widow(er) with dependent child, or head of
Enter the amount of taxable refunds of state and local
household and the amount reported on Form CT-1040, Line 1,
income taxes reported on your federal Form 1040, Line 10.
is less than $60,000. If this is the case, enter on Line 42 the
If federal Form 1040, Line 10, is blank or if you fi led federal
amount of federally taxable Social Security benefi ts reported
Form 1040A or 1040EZ, enter “0.”
on federal Form 1040, Line 20b, or federal Form 1040A,
Line 44: Tier 1 and Tier 2 Railroad Retirement
Line 14b.
Benefi ts and Supplemental Annuities
Your Social Security benefi ts are partially exempt from
If you received Tier 1 or Tier 2, or both, railroad retirement
Connecticut income tax if your federal adjusted gross income
benefi ts or supplemental annuities during 2011, you may
is above the threshold for your fi ling status. If you used the
deduct the amount included in your federal adjusted gross
worksheets in the instructions to federal Form 1040 or federal
income but only to the extent the benefi ts were not already
Form 1040A to calculate the amount of taxable Social Security
subtracted from federal adjusted gross income on Line 42
benefi ts, complete the Social Security Benefi t Adjustment
(Social Security Benefi t Adjustment). Enter the balance
Worksheet below and enter the amount from Line F on
not already subtracted on Line 42 of Tier 1 and Tier 2
Line 42. If you did not use these worksheets, but instead
railroad retirement benefi ts reported on federal Form 1040,
used worksheets in federal Publication 590 or federal
Line 16b or Line 20b, or federal Form 1040A, Line 12b or
Publication 915, see Announcement 2010(7), Taxability of
Line 14b. Likewise, enter the amount of railroad unemployment
Social Security Benefi ts for Connecticut Income Tax Purposes.
benefi ts, including sickness benefi ts paid by the Railroad
If you are using a worksheet not from a federal publication,
Retirement Board (RRB) in lieu of unemployment benefi ts,
such as one you printed from a tax preparation program on
to the extent included in your federal adjusted gross income.
your computer or one given to you by your tax preparer, you
However, do not enter sickness benefi ts paid by the RRB
should verify that the line references from these worksheets
resulting from an on-the-job injury because these benefi ts are
are the same as the equivalent federal publication to be certain
not included in your federal adjusted gross income.
you are using the proper amounts.
Social Security Benefi t Adjustment Worksheet - Line 42
Enter the amount from Form CT-1040, Line 1. .........................................................................................
If your fi ling status is single or fi ling separately, is the amount on Line 1 $50,000 or more?

Yes: Complete this worksheet.

No: Do not complete this worksheet. Enter the amount of federally taxable Social Security benefi ts you reported on federal
Form 1040, Line 20b, or federal Form 1040A, Line 14b, on Form CT-1040, Line 42.
If your fi ling status is fi ling jointly, qualifying widow(er), or head of household, is the amount on Line 1 $60,000 or more?

Yes: Complete this worksheet.

No: Do not complete this worksheet. Enter the amount of federally taxable Social Security benefi ts you reported on federal
Form 1040, Line 20b, or federal Form 1040A, Line 14b, on Form CT-1040, Line 42.
A. Enter the amount reported on your 2011 federal Social Security Benefi ts Worksheet, Line 1.
A.
If Line A is zero or less, stop here and enter “0” on Line 42. Otherwise, go to Line B.
B. Enter the amount reported on your 2011 federal Social Security Benefi ts Worksheet, Line 9.
However, if fi ling separately and you lived with your spouse at any time during 2011,
enter the amount reported on Line 7 of your federal Social Security Benefi ts Worksheet.
B.
If Line B is zero or less, stop here. Otherwise, go to Line C.
C. Enter the lesser of Line A or Line B.
C.
D. Multiply Line C by 25% (.25).
D.
E. Taxable amount of Social Security benefi ts reported on your 2011 federal Social Security Benefi ts
Worksheet, Line 18.
E.
F. Social Security Benefi t Adjustment - Subtract Line D from Line E. Enter the amount here and on
Form CT-1040, Line 42. If Line D is greater than or equal to Line E, enter “0.”
F.
Page 24

ADVERTISEMENT

00 votes

Related Articles

Top 20 Happy Easter Cards And Gift Tags To Download For Free
Top Ten Easter Arts And Crafts Activities For Your Kids
Free Easter Coloring Pages And Easter Printables For Your Kids

Related forms

Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2012 Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2012 Financial
Form Ct-1040 - Connecticut Resident Income Tax Return - 2011 Form Ct-1040 - Connecticut Resident Income Tax Return - 2011 Financial
Form Ct 1040 - Connecticut Resident Income Tax Return - 2007 Form Ct 1040 - Connecticut Resident Income Tax Return - 2007 Financial
Form Ct-1040 - Connecticut Resident Income Tax Return - 2002 Form Ct-1040 - Connecticut Resident Income Tax Return - 2002 Financial
Form Ct-1040 - Connecticut Resident Income Tax Return 2000 Form Ct-1040 - Connecticut Resident Income Tax Return 2000 Financial
Form Ct-1040 - Connecticut Resident Income Tax Return 1999 Form Ct-1040 - Connecticut Resident Income Tax Return 1999 Financial
Form Ct-1040 - Connecticut Resident Income Tax Return Form Ct-1040 - Connecticut Resident Income Tax Return Financial
Form Ct-1040 - Connecticut Resident Income Tax Return - 2003 Form Ct-1040 - Connecticut Resident Income Tax Return - 2003 Financial
Form Ct-1040 - Connecticut Resident Income Tax Return - 2012 Form Ct-1040 - Connecticut Resident Income Tax Return - 2012 Financial
Form Ct-1040 - Connecticut Resident Income Tax Return - 2013 Form Ct-1040 - Connecticut Resident Income Tax Return - 2013 Financial

Related Categories

Parent category: Financial
Download
Go
Page of 52