Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2012 Page 31

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Schedule 3 – Line Instructions
Schedule 4 – Individual Use Tax
In general, goods or services purchased out-of-state that
Name of Connecticut Tax Town or District
would be subject to the Connecticut sales tax if those goods
Enter the Connecticut town or taxing district to which the
or services were purchased from a Connecticut seller are
qualifying property tax was paid.
subject to the Connecticut use tax if the out-of-state seller
Description of Property
did not charge and collect sales tax on the sale. Generally,
Enter the description of the property. If a primary residence,
this includes purchases of goods by mail order, telephone
enter the street address. If a motor vehicle, enter the year,
or on line over the Internet when the goods are shipped or
make, and model.
delivered to Connecticut and when the purchaser brings goods
back into Connecticut.
Date(s) Paid
Use tax is due when taxable purchases are made but
Enter the date(s) you paid qualifying property tax.
Connecticut sales tax is not paid. Any individual or business
Line 60: Primary Residence
purchasing taxable goods or services for use in Connecticut
Enter the total amount of property tax paid on your primary
without paying Connecticut sales tax must pay use tax. The
residence.
general use tax rate is 6.35%. However, the following items
are subject to a 7% use tax rate:
Line 61: Auto 1
• Most motor vehicles exceeding $50,000;
Enter the total amount of property tax paid on your motor
• A vessel exceeding $100,000;
vehicle.
• Each piece of jewelry exceeding $5,000;
Line 62: Filing Jointly or Qualifying Widow(er) Only
• Each piece of clothing or pair of footwear exceeding
- Auto 2
$1,000; and
• A handbag, luggage, umbrella, wallet, or watch exceeding
Enter the total amount of property tax paid on your second
$1,000.
motor vehicle.
Computer and data processing services are subject to a 1%
Line 63
use tax rate.
Add Lines 60, 61, and 62 and enter the total.
Use the Connecticut Individual Use Tax Worksheet, on Page 32,
Line 64
to calculate your use tax liability. Keep the worksheet for
The maximum property tax credit allowed is $300.
your records. You must provide the worksheet to DRS upon
request. See Informational Publication 2011(15), Q&A on
Line 65
the Connecticut Individual Use Tax.
Enter the lesser of Line 63 or Line 64.
Report only those purchases subject to use tax you have not
Line 66
previously reported on Form OP-186, Connecticut Individual
Enter “0” on Line 66 and enter amount from Line 65 on
Use Tax Return.
Line 68 if your:
The table on Page 33 illustrates the use tax due only for
various levels of purchases subject to the 6.35% and 7%
Filing status is:
Connecticut adjusted gross income is:
use tax.
Single ..................................................... $ 56,500 or less
Filing jointly or
Line 69
qualifying widow(er) .............................. $100,500 or less
Complete the Connecticut Individual Use Tax Worksheet on
Filing separately .................................... $ 50,250 or less
Page 32. Enter the totals from Column 7 of each section on
Head of household ................................ $ 78,500 or less
Lines 69a, 69b, and 69c. Add the amounts on Lines 69a, 69b,
and 69c, and enter the total on Line 69. Also enter on Form
Otherwise, go to the Property Tax Credit Table on Page 30
CT-1040, Line 15.
or visit to use the Property Tax Calculator.
If no Connecticut use tax is due, you must enter “0” on Form
Enter the decimal amount from the Property Tax Credit Table
CT-1040, Line 15. If you do not make an entry on Line 15,
on Form CT-1040, Line 66.
you will not have fi led a use tax return. Failure to fi le a use
Line 67
tax return and to remit use tax due will subject you to a
Multiply Line 65 by Line 66.
10% penalty of the total use tax due plus a 1% interest
per month or a fraction of a month.
Line 68
Subtract Line 67 from Line 65. Enter here and on the front
of Form CT-1040, Line 11.
Page 31

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