Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2012 Page 19
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52Line 7: Credit for Income Taxes Paid to Qualifying
Form CT-1040. Enter on Line 15 total use tax due as reported
Jurisdictions
on Schedule 4, Line 69. You must enter “0” if no Connecticut
use tax is due; otherwise you have not fi led a use tax return.
If all or part of the income reported on this return is subject
See Pages 5 and 31 for more information on the use tax.
to income tax in a qualifying jurisdiction and you have fi led
a return and paid income taxes to that jurisdiction, complete
Line 16 and Line 17
Form CT-1040, Schedule 2, and enter the amount from
Add Line 14 and Line 15. Enter the total on Line 16 and Line 17.
Line 59 here. See Schedule 2 - Credit for Income Taxes Paid
to Qualifying Jurisdictions on Page 26.
3
Payments
You must attach a copy of your return fi led with the
Line 18: Connecticut Tax Withheld
qualifying jurisdiction(s) or the credit will be disallowed.
For each federal W-2 or 1099 form where Connecticut
Line 8
income tax was withheld, enter the following on Lines 18a
through 18g.
Subtract Line 7 from Line 6 and enter the result. If Line 7 is
greater than Line 6, enter “0.”
Line 9: Connecticut Alternative Minimum Tax
If you were required to pay the federal alternative minimum
tax for 2012, you must fi le Form CT-6251, Connecticut
Alternative Minimum Tax Return - Individuals. Enter the
amount shown on Form CT-6251, Line 23.
Line 10
Add Line 8 and Line 9 and enter the total.
Line 11: Credit for Property Taxes Paid on Your
Primary Residence, Motor Vehicle, or Both
If Line 10 is zero, skip Line 11 and Line 12 and go to Line 13.
Otherwise, complete and attach Schedule 3 on Page 4 of Form
CT-1040 to be allowed this credit. Enter the amount from
Line 68 on Line 11. Be certain to include all of the requested
information or your credit may be denied. See Schedule 3 -
Property Tax Credit on Page 29.
Column A: Enter the Employer Identifi cation Number or
The credit is limited to the lesser of $300 or the amount of
Payer Identifi cation Number.
qualifying property taxes paid. The maximum property tax
Column B: Enter the amount of Connecticut wages, tips, etc.
credit allowed is $300 per return regardless of fi ling status.
Column C: Enter the amount of Connecticut income tax
See Property Tax Credit Table on Page 30. This credit can
withheld.
be used to offset only your 2012 income tax. You may not
You must complete all columns or your Connecticut
carry this credit forward and it is not refundable.
withholding will be disallowed. Do not include tax withheld
Line 12
for other states or federal income tax withholding.
Subtract Line 11 from Line 10 and enter the result. If less
If you have more than seven federal W-2 or 1099 forms
than zero, enter “0.”
showing Connecticut income tax withheld, you must
Line 13: Allowable Credits
complete and attach Supplemental Schedule CT-1040WH,
Connecticut Income Tax Withholding. Enter on Supplemental
Enter the amount from Schedule CT-IT Credit, Income Tax
Schedule CT-1040WH only Connecticut income tax
Credit Summary, Part I, Line 11.
withholding amounts not previously reported on Form
Use Schedule CT-IT Credit to claim the tax credits (see
CT-1040. Enter the total from Supplemental Schedule
Page 16) or to claim the credit for a prior year alternative
CT-1040WH, Line 3, on the last line of Column C, Line 18h.
minimum tax from Form CT-8801, Credit for Prior Year
Add all entries in Column C (including the additional amount
Connecticut Minimum Tax for Individuals, Trusts and Estates.
from Supplemental Schedule CT-1040WH) and enter the total
Line 14: Connecticut Income Tax
Connecticut income tax withheld on Line 18.
Subtract Line 13 from Line 12 and enter the result. If less
Do not send copies of W-2 and 1099 forms. Keep these for
than zero, enter “0.”
your records. DRS may request them at a later date.
Line 15: Individual Use Tax
When fi ling Form CT-8379, Nonobligated Spouse Claim,
Complete the Connecticut Individual Use Tax Worksheet on
attach all W-2 and 1099 forms showing Connecticut income
Page 32, then complete and attach Schedule 4 on Page 4 of
tax withheld.
Page 19
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