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Line 15: Apportionment Factor

Resident Individuals and Part-Year Resident Individuals

Subtract the amount on your 2015 Form CT-6251, Line 22, from

Resident Individuals

the amount on your 2015 Form CT-6251, Line 19, and enter the

If you were a Connecticut resident for all of 2014, enter 1.0000.

difference.

Nonresident and Part-Year Resident Individuals

Nonresident Individuals

Recalculate the apportionment factor from your 2014 Form

Enter the amount from your 2015 Form CT-6251, Line 19.

CT-6251, Connecticut Alternative Minimum Tax Return –

Individuals, Line 18, only taking into account exclusion items,

Resident Trusts and Estates and Part-Year Resident Trusts

Section 1250 gains, items of adjustment, and any other items

Subtract the amount on your 2015 Form CT-1041,

that are not deferral items.

Schedule I, Line 22, from the amount on your 2015 Form

CT-1041 Schedule I, Line 19, and enter the difference.

Nonresident Estates and Nonresident and

Part-Year Resident Trusts

Nonresident Trusts and Estates

Recalculate the apportionment factor from your 2014 Form

Enter the amount from your 2015 Form CT-1041, Schedule I,

CT-1041 Schedule I, Connecticut Alternative Minimum Tax

Line 19.

Computation of Trusts or Estates, Line 18, only taking into account

Line 30: 2015 Adjusted Net Connecticut Minimum Tax Credit

exclusion items, Section 1250 gains, items of adjustment, and

Resident Individuals

any other items that are not deferral items.

Enter here and on your 2015 Schedule CT-IT Credit, Part I,

Line 10, Column D, the lesser of Form CT-8801, Line 26 or

Part II

Line 29, or your 2015 Form CT-1040, Line 12.

Line 19: Credit for Minimum Tax Paid to Qualifying

Nonresident and Part-Year Resident Individuals

Jurisdictions

Enter here and on your 2015 Schedule CT-IT Credit, Part I,

Residents and Part-Year Resident Individuals

Line 10, Column D, the lesser of Form CT-8801, Line 26 or

Recalculate the amount of credit against your net Connecticut

Line 29, or your 2015 Form CT-1040NR/PY, Line 14.

minimum tax liability for alternative minimum tax paid

Trusts and Estates

to a qualifying jurisdiction reported on your 2014 Form

Enter here and on your 2015 Schedule CT-IT Credit, Part I,

CT-6251, Line 22, only taking into account exclusion items,

Line 10, Column D, the lesser of Form CT-8801, Line 26 or

Section 1250 gains, items of adjustment, and any other items

Line 29, or your 2015 Form CT-1041, Line 7.

that are not deferral items.

Resident Trusts and Estates and Part-Year Resident Trusts

Worksheet C

Recalculate the amount of credit against your net Connecticut

Line 2

minimum tax liability for alternative minimum tax paid to a

Recalculate your 2014 Form CT-1041 Schedule I, Line 5a, to

qualifying jurisdiction reported on your 2014 Form CT-1041

exclude any items of deferral.

Schedule I, Line 22, only taking into account exclusion items,

Section 1250 gains, items of adjustment, and any other items

Line 3

that are not deferral items.

Part-Year Resident Trusts Only

Enter the amount from Worksheet C, Line 1, from

Line 27: 2015 Connecticut Regular Income Tax Minus

non-Connecticut sources during the residency portion of the

Allowable Credits

taxable year.

Resident Individuals

Subtract the amount, if any, on your 2015 Schedule CT-IT Credit,

Part I, Lines 4, 6, and 8, Column D, from the amount on your

2015 Form CT-1040, Line 8.

Nonresident and Part-Year Resident Individuals

Subtract the amount, if any, on your 2015 Schedule CT-IT

Credit, Part I, Lines 4, 6, and 8, Column D, from your 2015 Form

CT-1040NR/PY, Line 12.

Resident Trusts and Estates, Part-Year Resident Trusts,

and Nonresident Trusts and Estates

Subtract the amount, if any, on your 2015 Schedule CT-IT Credit,

Part I, Lines 4, 6, and 8, Column D, from your 2015 Form CT-

1041, Line 5.

Line 28: 2014 Connecticut Alternative Minimum Tax Minus

Allowable Credits

To claim a credit for prior years’ alternative minimum tax, you must

complete 2015 Form CT-6251 or 2015 Form CT-1041 Schedule I,

even if you do not have a federal alternative minimum tax and are

not required to ﬁ le Form CT-6251 or Form CT-1041 Schedule I.

Page 5 of 5

Form CT-8801 (Rev. 12/15)

Form Ct-8801 - Credit For Prior Year Connecticut Minimum Tax For Individuals, Trusts, And Estates - 2015 Page 5

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