Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2012 Page 9
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52However, if you do not have funds to pay your Connecticut
Income tax treaty provisions are disregarded for Connecticut
income tax, complete Form CT-19IT, Title 19 Status Release,
income tax purposes. Any treaty income reported on federal
and attach it to the front of your Connecticut income tax
Form 1040NR or Form 1040NR-EZ and not subject to federal
return if the following two conditions apply:
income tax must be added to the nonresident alien’s federal
adjusted gross income. See Form CT-1040, Schedule 1,
• You were a Title 19 recipient during 2012; and
Line 38, or Form CT-1040NR/PY, Schedule 1, Line 40.
• Medicaid assisted in the payment of your long-term care
If the nonresident alien does not have and is not eligible for
in a nursing or convalescent home during 2012.
a Social Security Number (SSN), he or she must obtain an
Completing this form authorizes DRS to verify your Title 19
Individual Taxpayer Identifi cation Number (ITIN) from the
status for 2012 with the Department of Social Services.
IRS and enter it in the space provided for an SSN. You must
have applied for and been issued an ITIN before you fi le your
Deceased Taxpayers
income tax return. However, if you have not received your
An executor, administrator, or surviving spouse must fi le a
ITIN by April 15, fi le your return without the ITIN, enter
Connecticut income tax return, for that portion of the year
Applied For or NRA in the SSN fi eld, pay the tax due, and
before the taxpayer’s death, for a taxpayer who died during
attach a copy of the federal Form W-7. DRS will contact you
the year if the requirements for Who Must File a Connecticut
upon receipt of your return and will hold your return until you
Resident Return are met. The executor, administrator, or
receive your ITIN and you forward the information to us. If
surviving spouse must check the box next to the deceased
you fail to submit the information requested, the processing
taxpayer’s SSN on the front page of the return. The person
of your return will be delayed.
fi ling the return must sign for the deceased taxpayer on the
A married nonresident alien may not fi le a joint Connecticut
signature line and indicate the date of death.
income tax return unless the nonresident alien is married to
Generally, the Connecticut and federal fi ling status must be
a citizen or resident of the United States and they have made
the same. A surviving spouse may fi le jointly for Connecticut
an election to fi le a joint federal income tax return and they
if the surviving spouse fi led a joint federal income tax return.
do, in fact, fi le a joint federal income tax return. Any married
A surviving spouse in a same-sex marriage may fi le jointly for
individual fi ling federal Form 1040NR or federal Form
Connecticut as a surviving spouse although this will not be
1040NR-EZ is not eligible to fi le a joint federal income tax
their federal fi ling status. Write “fi ling as surviving spouse”
return or a joint Connecticut income tax return and must fi le
in the deceased spouse’s signature line on the return. If both
a Connecticut income tax return as fi ling separately except
spouses died in 2012, their legal representative must fi le a
as noted by the following.
fi nal return.
A spouse in a same-sex marriage who is a nonresident alien
may fi le a joint Connecticut income tax return as long as his
Claiming a Refund for a Deceased Taxpayer
or her spouse is a citizen or resident of the United States.
If you are a surviving spouse fi ling jointly with your deceased
A spouse filing federal Form 1040NR or federal Form
spouse, you may claim the refund on the jointly-fi led return.
1040NR-EZ is not eligible to fi le a joint Connecticut income
If you are a court-appointed representative, fi le the return and
tax return and must fi le a Connecticut income tax return as
attach a copy of the certifi cate that shows your appointment.
fi ling separately for Connecticut only.
All other fi lers requesting the deceased taxpayer’s refund
must fi le the return and attach federal Form 1310, Statement
Resident, Part-Year Resident, or Nonresident
of Person Claiming Refund Due a Deceased Taxpayer, to the
front of the return.
The following terms are used in this section:
Income received by the estate of the decedent for the portion
Domicile (permanent legal residence) is the place you intend
of the year after the decedent’s death, and for succeeding
to have as your permanent home. It is the place you intend
taxable years until the estate is closed, must be reported each
to return to whenever you are away. You can have only one
year on Form CT-1041, Connecticut Income Tax Return for
domicile although you may have more than one place to
Trusts and Estates.
live. Your domicile does not change until you move to a new
location and defi nitely intend to make your permanent home
Special Information for Nonresident Aliens
there. If you move to a new location but intend to stay there
only for a limited time (no matter how long), your domicile
A nonresident alien must fi le a Connecticut income tax
does not change. This also applies if you are working in a
return if he or she meets the requirements of Who Must File
foreign country.
a Connecticut Resident Return. In determining whether the
gross income test is met, the nonresident alien must take
Permanent place of abode is a residence (a building or
into account any income not subject to federal income tax
structure where a person can live) that you permanently
under an income tax treaty between the United States and the
maintain, whether or not you own it, and generally includes a
country of which the nonresident alien is a citizen or resident.
residence owned by or leased to your spouse. A place of abode
Page 9
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial