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

Completing Form CT-1040X

Line numbers on Form CT-1040X may be different from the line

Line 13: If changes are being made to your Connecticut Alternative

numbers on your original return.

Minimum Tax, you must complete a corrected Form CT-6251,

Connecticut Alternative Minimum Tax Return - Individuals.

Step 1: Check the box labeled Federal or state changes on Page 1

Write the word “Amended” across the top and attach it to Form

if you are amending your return because the IRS or federal court

CT-1040X.

changed or corrected your federal income tax return, if tax ofﬁ cials

or courts of a qualifying jurisdiction made a change or correction to

Line 15: Residents: Enter the amount from Schedule 3, Line 68,

an income tax return ﬁ led with that jurisdiction and for which you

in Column C. You must attach Schedule 3 to your return or your

claimed a credit in your Connecticut return for taxes paid to that

credit will be disallowed.

jurisdiction, or because you ﬁ led a timely-amended federal or other

Nonresidents and Part-Year Residents: Enter “0” in Column C.

state’s income tax return. Enter the date of the ﬁ nal determination

Line 17: If changes are being made to your allowable credits, you

by the IRS or by the other jurisdiction.

must complete a corrected Schedule CT-IT Credit, Income Tax

Step 2: Refer to your original return and identify all the changes

Credit Summary. Write the word “Amended” across the top and

that need to be made.

attach it to Form CT-1040X. You must also attach a corrected

Step 3: Find the corresponding line items on Form CT-1040X.

Form CT-8801, Credit for Prior Year Connecticut Minimum Tax

for Individuals, Trusts, and Estates if the prior year alternative

Step 4: Complete Schedules 1, 2, 3, and 4. Enter the corrected

minimum tax credit is being changed. If you are ﬁ ling a corrected

amounts for each line. If you are not making corrections, enter

Form CT-8801, write the word “Amended” across the top and

the amounts reported on your original return.

attach it to Form CT-1040X.

Step 5: Use Column A to enter the amounts shown on your original

or previously-adjusted return.

Line 19: Enter the amount from Schedule 4, Line 69, in Column C.

Step 6: Use Column B to enter the net increase or decrease for

Line 21: If changes are being made to your Connecticut income

each line you are changing.

tax withholding, complete the Withholding Schedule on Form

CT-1040X, Page 3, and enter the total from Line 70 in Column C.

Step 7: Explain each change in the space provided on Page 4

of Form CT-1040X.

You must complete all columns or your withholding will be

disallowed. Do not send W-2 or 1099 forms or Schedule CT K-1

Step 8: Use Column C to report the corrected amounts for each

with your return. If the withholding you are reporting is from

line. If there is no change, enter the amount from Column A in

Schedule CT K-1, check the box on the withholding schedule. If

Column C.

you have more than ﬁ ve federal W-2 and 1099 forms or Schedule

Form CT-1040X Instructions

CT K-1s, you must complete Supplemental Schedule CT-1040WH

and attach it to the back of your amended Connecticut income tax

Filing Status

return. Enter the total from Supplemental Schedule CT-1040WH,

Generally, your ﬁ ling status must match your federal income

Line 3, on Line 70f, Column C.

tax ﬁ ling status for the year. However, when one spouse is a

Connecticut resident or a nonresident and the other spouse

Line 22a: Connecticut Earned Income Tax Credit: Complete

is a part-year resident, each spouse who is required to ﬁ le a

Schedule CT-EITC, Connecticut Earned Income Tax Credit, to

Connecticut income tax return must ﬁ le as married ﬁ ling separately.

calculate your earned income tax credit. Enter the amount from

When one spouse is a Connecticut resident and the other is a

Schedule CT-EITC, Line 16. You must attach a copy of your

nonresident, each spouse who is required to ﬁ le a Connecticut

schedule or the credit will be disallowed.

income tax return must ﬁ le as married ﬁ ling separately, unless

Only full-year residents can claim the Connecticut earned income

they ﬁ le jointly for federal income tax purposes and they elect to be

tax credit (CT EITC). Part-year residents and nonresidents do not

treated as if both were Connecticut residents for the entire taxable

qualify for the credit.

year. See Special Rules for Married Individuals in the instructions

Line 22b: Claim of Right Credit: Complete Form CT-1040CRC,

to Form CT-1040 or Form CT-1040NR/PY.

Claim of Right Credit, to calculate the amount of your Connecticut

Line 2 and Line 4: Enter the amount from Schedule 1, Line 38,

Claim of Right Credit if you have a claim of right credit for federal

on Line 2, Column C, and the amount from Schedule 1, Line 50,

tax purposes. Enter the amount from Form CT-1040CRC, Line 6.

on Line 4, Column C.

You must check off the box for ﬁ ling Form CT-1040CRC on

CT-1040X (Page 1) and attach a copy of Form CT-1040CRC to

Lines 6 through 9: Nonresidents and Part-Year Residents

the back of Form CT-1040X.

Only: Refer to your previously-ﬁ led Form CT-1040NR/PY when

completing this section. Attach a copy of your corrected Schedule

Interest

CT-SI, Nonresident or Part-Year Resident Schedule of Income

Interest at 1% per month or fraction of a month will continue to

from Connecticut Sources. Part-Year Residents: Also attach

accrue from the original due date until the tax is paid in full. A

a copy of your corrected Schedule CT-1040AW, Part-Year

month is measured from the sixteenth day of the ﬁ rst month to

Resident Income Allocation.

the ﬁ fteenth day of the next month. Any fraction of a month is

Line 8: Calculate the tax on the amount you entered on Line 7,

considered a whole month.

Column C, using the 2015 Tax Calculation Schedule on Page 9.

Schedules 1 Through 4

Enter the result on Line 8, Column C.

If you are making corrections to any of these schedules

(Modiﬁ cations to Federal Adjusted Gross Income, Credit for

Line 10: Residents: Calculate the tax on the amount you entered

Income Taxes Paid to Qualifying Jurisdictions, Property Tax

on Line 5, Column C, using the 2015 Tax Calculation Schedule

Credit, and Individual Use Tax), refer to the Form CT-1040 or Form

on Page 9. Enter the result in Column C.

CT-1040NR/PY instruction booklet for line instructions and

Nonresidents and Part-Year Residents: Multiply Line 9, Column C,

schedules.

by Line 8, Column C. Enter the result in Column C.

Enter the corrected amounts for each line. If you are not making

Line 11: Residents and Part-Year Residents: Enter the amount

corrections, enter the amounts reported on your original return.

from Schedule 2, Line 59, in Column C. See instructions to Form

Enter all amounts as positive numbers.

CT-1040 or Form CT-1040NR/PY.

12/15

CT-1040X (Rev.

)

Page 8 of 12

Form Ct-1040x - Amended Connecticut Income Tax Return For Individuals - 2015 Page 8

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