Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2011 Page 8

ADVERTISEMENT

Who Must File a Connecticut Resident Return
The following examples explain the gross income test for a
Connecticut resident:
You must fi le a Connecticut resident income tax return if you
were a resident for the entire year and any of the following
Example 1: Your only income is from a sole proprietorship
is true for the 2011 taxable year:
and you fi le federal Form 1040 reporting the following on
Schedule C:
• You had Connecticut income tax withheld;
Gross Income
$100,000
• You made estimated tax payments to Connecticut or a
Expenses
($92,000)
payment with Form CT-1040 EXT;
Net Income
$8,000
• You meet the Gross Income Test;
Because the gross income of $100,000 exceeds the minimum
requirement, you must fi le a Connecticut income tax return.
• You had a federal alternative minimum tax liability; or
• You are claiming the Connecticut earned income tax credit
Example 2: You received $8,000 in federally nontaxable
(CT EITC).
Social Security benefi ts and $11,000 in interest income. Since
nontaxable Social Security benefi ts are not included in gross
If none of the above apply, do not fi le a Connecticut resident
income, you do not have to fi le a Connecticut income tax
income tax return.
return unless Connecticut tax was withheld or estimated tax
Gross income means all income you received in the form of
payments were made.
money, goods, property, services not exempt from federal
Example 3: You fi le as single on a Connecticut income tax
income tax, and any additions to income required to be
return and received $12,625 in wage income and $1,000 in
reported on Form CT-1040, Schedule 1.
federally-exempt interest from California state bonds. Your
Gross income includes income from all sources within
federal gross income with additions from Form CT-1040,
Schedule 1 (interest on state or local obligations other than
Connecticut and outside of Connecticut. Gross income
Connecticut) is $13,625. Therefore, you must fi le a Connecticut
includes but is not limited to:
income tax return.
• Compensation for services, including wages, fees,
commissions, taxable fringe benefi ts, and similar items;
May I File My Connecticut Income Tax Return
• Gross income from a business;
Over the Internet
• Capital gains;
Most Connecticut taxpayers may use the DRS Taxpayer
• Interest and dividends;
Service Center (TSC) to fi le their Connecticut income tax
return at You may electronically fi le your
• Gross rental income;
Connecticut income tax return if all of the following are true:
• Gambling winnings;
You fi led a Connecticut income tax return in the last three
• Alimony;
years; or you have never fi led a Connecticut income tax
• Taxable pensions and annuities;
return, but you have a valid Connecticut driver’s license
• Prizes and awards;
or Connecticut non-driver ID;
Your filing status is the same as the last return DRS
• Your share of income from partnerships, S corporations,
estates, or trusts;
has on fi le. If your fi ling status changed since your last
fi ling, you may be able to fi le electronically through the
• IRA distributions;
TSC. If the fi ling status you want to use is not displayed
• Unemployment compensation;
in the drop-down menu, you cannot fi le electronically
• Federally taxable Social Security benefi ts; and
through the TSC this year. Visit the DRS website at
and select E-Services for information
• Federally taxable disability benefi ts.
on other efi ling options;
Gross Income Test
 You are not fi ling Form CT-8379, Nonobligated Spouse
You must fi le a Connecticut income tax return if your gross
Claim, with your return;
income for the 2011 taxable year exceeds:
 You are not fi ling Form CT-1040CRC, Claim of Right
• $12,000 and you are fi ling separately;
Credit; and
• $13,000 and you are fi ling single;
 You have no more than ten W-2 or 1099 forms that show
• $19,000 and you are fi ling head of household; or
Connecticut income tax withheld.
• $24,000 and you are fi ling jointly or qualifying widow(er)
with dependent child.
Page 8

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