Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2012 Page 8
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52• You meet the Gross Income Test;
Example 2: You received $8,000 in federally nontaxable
Social Security benefi ts and $11,000 in interest income. Since
• You had a federal alternative minimum tax liability; or
nontaxable Social Security benefi ts are not included in gross
• You are claiming the Connecticut earned income tax credit
income, you do not have to fi le a Connecticut income tax
(CT EITC).
return unless Connecticut tax was withheld or estimated tax
payments were made.
If none of the above apply, do not fi le a Connecticut resident
income tax return.
Example 3: You fi le as single on a Connecticut income tax
Gross income means all income you received in the form of
return and received $13,500 in wage income and $1,000 in
money, goods, property, services not exempt from federal
federally-exempt interest from California state bonds. Your
federal gross income with additions from Form CT-1040,
income tax, and any additions to income required to be
Schedule 1 (interest on state or local obligations other than
reported on Form CT-1040, Schedule 1.
Connecticut) is $14,500. Therefore, you must fi le a Connecticut
Gross income includes income from all sources within
income tax return.
Connecticut and outside of Connecticut. Gross income
includes but is not limited to:
May I File My Connecticut Income Tax Return
• Compensation for services, including wages, fees,
Over the Internet
commissions, taxable fringe benefi ts, and similar items;
Most Connecticut taxpayers may use the DRS Taxpayer
• Gross income from a business;
Service Center (TSC) to fi le their Connecticut income tax
• Capital gains;
return at You may electronically fi le your
Connecticut income tax return if all of the following are true:
• Interest and dividends;
You fi led a Connecticut income tax return in the last three
• Gross rental income;
years; or you have never fi led a Connecticut income tax
• Gambling winnings;
return, but you have a valid Connecticut driver’s license
• Alimony;
or Connecticut non-driver ID;
• Taxable pensions and annuities;
Your filing status is the same as the last return DRS
has on fi le. If your fi ling status changed since your last
• Prizes and awards;
fi ling, you may be able to fi le electronically through the
• Your share of income from partnerships, S corporations,
TSC. If the fi ling status you want to use is not displayed
estates, or trusts;
in the drop-down menu, you cannot fi le electronically
• IRA distributions;
through the TSC this year. Visit the DRS website at
and select E-Services for information
• Unemployment compensation;
on other e-fi ling options;
• Federally taxable Social Security benefi ts; and
You are not fi ling Form CT-1040CRC, Claim of Right
• Federally taxable disability benefi ts.
Credit; and
Gross Income Test
You have no more than ten W-2 or 1099 forms that show
You must fi le a Connecticut income tax return if your gross
Connecticut income tax withheld.
income for the 2012 taxable year exceeds:
• $12,000 and you are fi ling separately;
Relief From Joint Liability
• $13,500 and you are fi ling single;
In general, if you and your spouse fi le a joint income tax
return, you are both responsible for paying the full amount of
• $19,000 and you are fi ling head of household; or
tax, interest, and penalties due on your joint return. However,
• $24,000 and you are fi ling jointly or qualifying widow(er)
in very limited and specifi c cases, relief may be granted if
with dependent child.
you believe all or any part of the amount due should be paid
The following examples explain the gross income test for a
only by your spouse. You may request consideration by
Connecticut resident:
fi ling Form CT-8857, Request for Innocent Spouse Relief
(And Separation of Liability and Equitable Relief). See
Example 1: Your only income is from a sole proprietorship
Special Notice 99(15), Innocent Spouse Relief, Separation
and you fi le federal Form 1040 reporting the following on
of Liability, and Equitable Relief.
Schedule C:
Gross Income
$100,000
Title 19 Recipients
Expenses
($92,000)
Title 19 recipients must fi le a Connecticut income tax return
Net Income
$8,000
if the requirements for Who Must File a Connecticut Resident
Because the gross income of $100,000 exceeds the minimum
Return on Page 7 are met.
requirement, you must fi le a Connecticut income tax return.
Page 8
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