Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2012 Page 22
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52Filing Your Return
(such as W-2 and 1099 forms). Retain copies until the statute
of limitations expires for that return. Usually, this is three
Keep a copy of this return and all attachments for your
years from the date the return was due or fi led, whichever is
records. Attach to this return any required schedules and
later. You may need this information to prepare future returns or
forms. Do not attach copies of your federal income tax return
to fi le amended returns.
or federal schedules.
DRS no longer provides return envelopes for mailing
Copies of Returns
completed forms. See Mailing Addresses for Form CT-1040,
You may request a copy of a previously-fi led Connecticut
on Page 12 for the correct address to use for returns with
income tax return from DRS by completing LGL-002,
refunds, returns with payments, or payments only.
Request for Disclosure of Tax Return or Tax Return
Information. You can usually expect to receive your copy in
Recordkeeping
approximately three weeks.
Make copies of your tax return; completed worksheets and
You may also visit to view and print copies
schedules; and records of all items appearing on the return
of the current year and the two prior years income tax returns.
Form CT-1040 Schedules
The following modifi cations to federal adjusted gross income are provided in Conn. Gen. Stat. §12-701(a)(20).
Your federal adjusted gross income may not be further modifi ed in determining your Connecticut adjusted
gross income except as expressly provided by Conn. Gen. Stat. §12-701(a)(20).
Schedule 1 Modifications to Federal
Line 34: Taxable Amount of Lump-Sum Distributions
Adjusted Gross Income
From Qualifi ed Plans Not Included in Federal AGI
If you filed federal Form 4972, Tax on Lump-Sum
Additions to Federal Adjusted Gross Income
Distributions, with your federal Form 1040 to compute the tax
on any part of a distribution from a qualifi ed plan, enter that
Enter all amounts as positive numbers.
part of the distribution on Line 34. Do not enter any part of the
Line 31: Interest on State and Local Government
distribution reported on federal Form 1040, Line 16a; federal
Obligations Other Than Connecticut
Form 1040A, Line 12a; or federal Form 1040, Schedule D.
Enter the total amount of interest income derived from state
Line 35: Beneficiary’s Share of Connecticut
and municipal government obligations (other than obligations
Fiduciary Adjustment
of the State of Connecticut or its municipalities) which is not
If you have any income from an estate or trust, your share
taxed for federal income tax purposes. Do not enter interest
of any Connecticut modifi cations (that is, your share of the
income derived from government obligations of Puerto Rico,
Connecticut fi duciary adjustment) that applies to the income
Guam, American Samoa, or U.S. Virgin Islands.
will be shown on Schedule CT-1041B, Part 1, Column 5. Your
Line 32: Exempt-Interest Dividends From a Mutual
share of these modifi cations should be provided to you by the
Fund Derived From State or Municipal Government
fi duciary. If your share of these modifi cations is an amount
Obligations Other Than Connecticut
greater than zero, enter the amount on Line 35. If the amount
Enter the total amount of exempt-interest dividends received
is less than zero, enter the amount on Line 46.
from a mutual fund that are derived from state and municipal
If you are a benefi ciary of more than one trust or estate, enter
government obligations other than obligations of the State
the net amount of all modifi cations, if greater than zero, on
of Connecticut or its municipalities. If the exempt-interest
Line 35 or, if less than zero, on Line 46.
dividends are derived from obligations of Connecticut and
Line 36: Loss on Sale of Connecticut State and
other states, enter only the percentage derived from
Local Government Bonds
non-Connecticut obligations. Do not enter exempt-interest
Enter the total losses from the sale or exchange of notes,
dividends derived from government obligations of Puerto
bonds, or other obligations of the State of Connecticut or
Rico, Guam, American Samoa, or U.S. Virgin Islands.
its municipalities used to determine gain (loss) for federal
income tax purposes whether or not the entire loss is used in
Example: A fund invests in obligations of many states
including Connecticut. Assuming that 20% of the distribution
computing federal adjusted gross income.
is from Connecticut obligations, the remaining 80% would be
Line 37: Domestic Production Activity Deduction
added back on this line.
Enter the amount reported as a domestic production activity
Line 33: Reserved for Future Use
deduction on federal Form 1040, Line 35.
Page 22
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