Form Ct-1040x - Amended Connecticut Income Tax Return For Individuals - 2015 Page 10

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Table B - Initial Tax Calculation
Calculate your tax instantly online
Enter the initial tax calculation amount on the Tax Calculation
using the Connecticut 2015 Income
Schedule, Line 4 and continue to Line 5.
Tax Calculator. Visit the DRS
Complete all lines of the Tax Calculation Schedule on Page 47
website at
to correctly calculate your 2015 Connecticut income tax.
and select For Individuals.
Use the fi ling status shown on the front of your return.
Single or Married Filing Separately - If the amount on the Tax Calculation Schedule, Line 3 is:
Less than or equal to: .......................................................... $ 10,000 ..................... 3.00%
More than $10,000, but less than or equal to ...................... $ 50,000 ..................... $300 plus 5.0% of the excess over $10,000
More than $50,000, but less than or equal to ..................... $100,000 ..................... $2,300 plus 5.5% of the excess over $50,000
More than $100,000, but less than or equal to ................... $200,000 ..................... $5,050 plus 6.0% of the excess over $100,000
More than $200,000, but less than or equal to ................... $250,000 ..................... $11,050 plus 6.5% of the excess over $200,000
More than $250,000, but less than or equal to ................... $500,000 ..................... $14,300 plus 6.9% of the excess over $250,000
More than $500,000 ................................................................................................ $31,550 plus 6.99% of the excess over $500,000
Single or Married Filing Separately Examples:
Line 3 is $525,000, Line 4 is $33,298
Line 3 is $13,000, Line 4 is $450
$525,000 - $500,000
=
$25,000
$13,000 - $10,000
=
$3,000
$25,000 x .0699
=
$1,748
$3,000 X .05
=
$150
$31,550 + $1,748
=
$33,298
$300 + $150
=
$450
Married Filing Jointly/Qualifying Widow(er) - If the amount on the Tax Calculation Schedule, Line 3 is:
Less than or equal to: ...........................................................$ 20,000 .................... 3.00%
More than $20,000, but less than or equal to ......................$100,000 .................... $600 plus 5.0% of the excess over $20,000
More than $100,000, but less than or equal to ....................$200,000 .................... $4,600 plus 5.5% of the excess over $100,000
More than $200,000, but less than or equal to ....................$400,000 .................... $10,100 plus 6.0% of the excess over $200,000
More than $400,000, but less than or equal to ....................$500,000 .................... $22,100 plus 6.5% of the excess over $400,000
More than $500,000, but less than or equal to .................$1,000,000 .................... $28,600 plus 6.9% of the excess over $500,000
More than $1,000,000 ............................................................................................. $63,100 plus 6.99% of the excess over $1,000,000
Married Filing Jointly/Qualifying Widow(er) Examples:
Line 3 is $22,500, Line 4 is $725
Line 3 is $1,100,000, Line 4 is $70,090
$22,500 - $20,000
=
$2,500
$1,100,000 - $1,000,000
=
$100,000
$2,500 x .05
=
$125
$100,000 x .0699
=
$6,990
$600 + $125
=
$725
$63,100 + $6,990
=
$70,090
Head of Household - If the amount on the Tax Calculation Schedule, Line 3 is:
Less than or equal to: ......................................................... $ 16,000 ...................... 3.00%
More than $16,000, but less than or equal to ..................... $ 80,000 ...................... $480 plus 5.0% of the excess over $16,000
More than $80,000, but less than or equal to ..................... $160,000 ..................... $3,680 plus 5.5% of the excess over $80,000
More than $160,000, but less than or equal to ................... $320,000 ..................... $8,080 plus 6.0% of the excess over $160,000
More than $320,000, but less than or equal to ................... $400,000 ..................... $17,680 plus 6.5% of the excess over $320,000
More than $400,000, but less than or equal to ................... $800,000 ..................... $22,880 plus 6.9% of the excess over $400,000
More than $800,000 ................................................................................................ $50,480 plus 6.99% of the excess over $800,000
Head of Household Examples:
Line 3 is $825,000, Line 4 is $52,228
Line 3 is $20,000, Line 4 is $680
$825,000 - $800,000
=
$25,000
$20,000 - $16,000
=
$4,000
$25,000 x .0699
=
$1,748
$4,000 x .05
=
$200
$50,480 + $1,748
=
$52,228
$480 + $200
=
$680
12/15
CT-1040X (Rev.
)
Page 10 of 12

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