Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2012 Page 28

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Schedule 2 - Worksheet
Complete this worksheet and enter the amount from Line 20, Column II, on Form
Column I
Column II
CT-1040, Schedule 2, Line 53. Complete a separate worksheet for each qualifying
Amount Taxable in Qualifying
Jurisdiction
jurisdiction if you paid income tax to more than one qualifying jurisdiction.
1. Wages, salaries, tips, etc.
1.
2. Taxable interest
2.
3. Ordinary dividends
3.
4. Taxable refunds, credits, or offsets of state and local income taxes
4.
5. Alimony received
5.
6. Business income or (loss)
6.
7. Capital gain or (loss)
7.
8. Other gains or (losses)
8.
9. Taxable amount of IRA distributions
9.
10. Taxable amount of pensions and annuities
10.
11. Rental real estate, royalties, partnerships, S corporations, trusts, etc.
11.
12. Farm income or (loss)
12.
13. Unemployment compensation
13.
14. Taxable amount of social security benefi ts
14.
15. Other income (including lump-sum distributions)
15.
16. Add Lines 1 through 15.
16.
17. Total federal adjustments to income
17.
18. Federal adjusted gross income: Subtract Line 17 from Line 16.
18.
19. Connecticut modifi cations: See instructions.
19.
20. Connecticut adjusted gross income: Add Line 18 and Line 19.
Enter the amount from Column II on Form CT-1040, Schedule 2, Line 53.
20.
Schedule 2 – Line Instructions
Standard Two-Letter Codes
Alabama .................. AL Louisiana ................LA Ohio ........................ OH
Line 51: Modified Connecticut Adjusted Gross
Arizona .................... AZ Maine ......................ME Oklahoma ............... OK
Arkansas .................. AR Maryland .................MD Oregon .................... OR
Income
California ................ CA Massachusetts .........MA Pennsylvania ........... PA
Colorado .................. CO Michigan .................MI Rhode Island ........... RI
Add to Connecticut adjusted gross income from Line 5
Delaware ................. DE Minnesota ...............MN South Carolina ........ S C
any net loss derived from or connected with sources in a
District of Columbia ... DC Mississippi ..............M S Tennessee................ TN
Georgia .................... GA Missouri ..................MO Utah ........................ UT
qualifying jurisdiction(s) where you were subject to income
Hawaii ..................... HI
Montana ..................MT Vermont .................. VT
taxation whether or not income tax was actually paid to the
Idaho ....................... ID
Nebraska .................NE Virginia ................... VA
Illinois ..................... IL
New Jersey ..............N J West Virginia .......... WV
jurisdiction(s). The modifi ed amount is entered on Line 51.
Indiana ..................... IN
New Mexico ...........NM Wisconsin ............... WI
Iowa ......................... IA
New York ................NY
Example: Fred’s Connecticut adjusted gross income of
Kansas ..................... KS North Carolina ........NC
Kentucky ................. KY North Dakota ..........ND
$60,000 includes income of $15,000 from business activities
conducted in Massachusetts and a net loss of $20,000 from a
Line 53: Non-Connecticut Income
business conducted in Rhode Island. He must add the $20,000
Complete the Schedule 2 Worksheet on this page to
net loss to the $60,000 and enter the $80,000 on Line 51.
determine the total non-Connecticut income included in
your Connecticut adjusted gross income and reported on a
Line 52: Taxing Jurisdiction(s)
qualifying jurisdiction’s income tax return. Enter the amount
If you claim credit for income taxes paid to a qualifying
from Column II, Line 20, of the Worksheet.
jurisdiction, enter the name and the two-letter code of each
qualifying jurisdiction for which you are claiming credit. If
Line 54
you are claiming credit for income taxes paid to a political
Divide the amount on Line 53 by the amount on Line 51. The
subdivision of another state, enter the name and two-letter
result cannot exceed 1.0000. Round to four decimal places.
code of the state.
Page 28

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