Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2011 Page 9
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52Relief From Joint Liability
of Person Claiming Refund Due a Deceased Taxpayer, to the
front of the return.
In general, if you and your spouse fi le a joint income tax
return, you are both responsible for paying the full amount of
Income received by the estate of the decedent for the portion
tax, interest, and penalties due on your joint return. However,
of the year after the decedent’s death, and for succeeding
in very limited, specifi c cases, relief may be granted if you
taxable years until the estate is closed, must be reported each
believe all or any part of the amount due should be paid
year on Form CT-1041, Connecticut Income Tax Return for
only by your spouse. You may request consideration by
Trusts and Estates.
fi ling Form CT-8857, Request for Innocent Spouse Relief
(And Separation of Liability and Equitable Relief). See
Special Information for Nonresident Aliens
Special Notice 99(15), Innocent Spouse Relief, Separation
A nonresident alien must fi le a Connecticut income tax
of Liability, and Equitable Relief.
return if he or she meets the requirements of Who Must File
a Connecticut Resident Return. In determining whether the
Title 19 Recipients
gross income test is met, the nonresident alien must take
Title 19 recipients must fi le a Connecticut income tax return
into account any income not subject to federal income tax
if the requirements for Who Must File a Connecticut Resident
under an income tax treaty between the United States and the
Return on Page 8 are met.
country of which the nonresident alien is a citizen or resident.
However, if you do not have funds to pay your Connecticut
Income tax treaty provisions are disregarded for Connecticut
income tax, complete Form CT-19IT, Title 19 Status Release,
income tax purposes. Any treaty income reported on federal
and attach it to the front of your Connecticut income tax
Form 1040NR or Form 1040NR-EZ and not subject to federal
return if the following two conditions apply:
income tax must be added to the nonresident alien’s federal
adjusted gross income. See Form CT-1040, Schedule 1,
• You were a Title 19 recipient during 2011; and
Line 38, or Form CT-1040NR/PY, Schedule 1, Line 40.
• Medicaid assisted in the payment of your long-term care
If the nonresident alien does not have and is not eligible
in a nursing or convalescent home during 2011.
for a Social Security Number (SSN), he or she must obtain
Completing this form authorizes DRS to verify your Title 19
an Individual Taxpayer Identifi cation Number (ITIN) from
status for 2011 with the Department of Social Services.
the IRS and enter it in the space provided for an SSN.
DRS no longer processes income tax returns or Form
Deceased Taxpayers
CT-1040 EXT with “Applied For” or “NRA” entered in the
An executor, administrator, or surviving spouse must fi le a
SSN fi eld. You must have applied for and been issued an ITIN
Connecticut income tax return, for that portion of the year
before you fi le your income tax return. However, if you have
before the taxpayer’s death, for a taxpayer who died during
not received your ITIN by April 15, fi le your return without the
the year if the requirements for Who Must File a Connecticut
ITIN, pay the tax due, and attach a copy of the federal Form
Resident Return are met. The executor, administrator, or
W-7. DRS will contact you upon receipt of your return and will
surviving spouse must check the box next to the deceased
hold your return until you receive your ITIN and you forward
taxpayer’s SSN on the front page of the return. The person
the information to us. If you fail to submit the information
fi ling the return must sign for the deceased taxpayer on the
requested, the processing of your return will be delayed.
signature line and indicate the date of death.
A married nonresident alien may not fi le a joint Connecticut
Generally, the Connecticut and federal fi ling status must be
income tax return unless the nonresident alien is married to
the same. A surviving spouse may fi le jointly for Connecticut
a citizen or resident of the United States and they have made
if the surviving spouse fi led a joint federal income tax return.
an election to fi le a joint federal income tax return and they
A surviving spouse in a same sex marriage may fi le jointly for
do, in fact, fi le a joint federal income tax return. Any married
Connecticut as a surviving spouse although this will not be
individual fi ling federal Form 1040NR or federal Form
their federal fi ling status. Write “fi ling as surviving spouse”
1040NR-EZ is not eligible to fi le a joint federal income tax
in the deceased spouse’s signature line on the return. If both
return or a joint Connecticut income tax return and must fi le
spouses died in 2011, their legal representative must fi le a
a Connecticut income tax return as fi ling separately except
fi nal return.
as noted by the following.
Claiming a Refund for a Deceased Taxpayer
A spouse in a same sex marriage who is a nonresident alien
may fi le a joint Connecticut income tax return as long as his
If you are a surviving spouse fi ling jointly with your deceased
or her spouse is a citizen or resident of the United States.
spouse, you may claim the refund on the jointly-fi led return.
A spouse filing federal Form 1040NR or federal Form
If you are a court-appointed representative, fi le the return and
1040NR-EZ is not eligible to fi le a joint Connecticut income
attach a copy of the certifi cate that shows your appointment.
tax return and must fi le a Connecticut income tax return as
All other fi lers requesting the deceased taxpayer’s refund
fi ling separately for Connecticut only.
must fi le the return and attach federal Form 1310, Statement
Page 9
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