Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 14
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56Nonobligated Spouse
May 6, 2010, who resides in Connecticut. The new employee
must be hired to fi ll a full time job during the taxable years
When a joint return is filed and only one spouse owes
beginning on or after January 1, 2010, and before January 1, 2013.
past-due child support, a debt to any Connecticut state agency, or
The tax credit may be used against the tax liability under Chapter
tax due to another state or the IRS, the spouse who is not obligated
229 or against the tax liability under Chapter 207 or 208 of the
may be eligible to claim a share of a joint income tax refund. A
Connecticut General Statutes, for the taxable year in which the
nonobligated spouse who received income in 2013 and who made
new employee is hired, and if eligible, the two immediately
Connecticut income tax payments (withholding or estimates) for
succeeding taxable years. However, this credit cannot be used
the 2013 taxable year may be eligible to claim his or her share
against an employer’s withholding tax liability. Additionally,
of any refund if:
this credit does not carry forward, is nonrefundable, and, if used
• A joint Connecticut tax return was fi led for 2013; and
against an income tax liability imposed under Chapter 229 of the
• An overpayment of tax was made.
Connecticut General Statutes, is limited by the amount of the
tax. The tax credit is not available for an taxable year if the new
If you are a nonobligated spouse, you may claim your share of a
employee was not employed by the employer at the close of that
joint refund by fi ling Form CT-8379, Nonobligated Spouse Claim.
taxable year. The tax credit is administered by DECD.
If you are fi ling a paper Form CT-1040NR/PY, check the box
on the front of your return to indicate that you are fi ling Form
Job Expansion Tax Credit
CT-8379. Attach Form CT-8379 and all W-2 and 1099 forms showing
A taxpayer may be allowed a credit for each new qualifying
Connecticut income tax withheld to the front of your return.
employee or veteran employee hired on or after January 1, 2012,
If you are fi ling Form CT-1040NR/PY electronically, select the
and prior to January 1, 2014. The credit may be applied against
Form CT-8379 indicator on your return. Mail the completed
tax imposed under chapters 207, 208, 212, or 229, but not against
Form CT-8379 and all W-2 and 1099 forms showing Connecticut
the withholding tax liability imposed under §12-707. The credit
income tax withheld to the Department of Revenue Services, P.O.
cannot exceed the amount of tax due.
Box 5035, Hartford, CT 06102-5035.
The amount of the credit is:
Do not use Form CT-8379 to claim your share of a Connecticut
• $500 per month for each new employee; or
income tax refund that was applied to your spouse’s federal
• $900 per month for each qualifying or veteran employee.
income tax liability. For information about IRS offsets, contact
If the taxpayer was issued a certifi cation letter by DECD, prior to
the IRS at the telephone number listed on the Notice of Refund
January 1, 2013 to receive a qualifi ed small business job expansion
Offset issued to you.
tax credit, the provisions of the qualifi ed small business job
expansion tax credit will apply for the duration of the certifi cation.
Income Tax Credits
See Special Notice 2012(6), 2012 Legislative Changes
The following credits are applicable against the income tax. If you
Affecting the Income Tax.
qualify you may claim the credits on Schedule CT-IT Credit,
Income Tax Credit Summary.
Angel Investor Tax Credit
For more information about additional requirements and
This tax credit is available to angel investors making a cash
limitations to these credits, see Special Notice 2010(3), 2010
investment of not less than $25,000 in the qualifi ed securities of
Legislative Changes Affecting the Income Tax; Special Notice
a Connecticut business. The credit is applicable to taxable years
2012(6), 2012 Legislative Changes Affecting the Income Tax; or
beginning on or after January 1, 2010. However, tax credits cannot
contact the Department of Economic Development (DECD) or
be reserved for any investments made on or after July 1, 2014.
Connecticut Innovations Inc.
The allowable credit is 25% of the cash investment, cannot exceed
These tax credits may be claimed by the shareholders or partners
$250,000, cannot exceed the amount of the income tax imposed
of an S corporation or an entity treated as a partnership for federal
under Chapter 229 of the Connecticut General Statutes for the
income tax purposes. If the entity is a single member limited
taxable year, and cannot be used against the withholding tax
liability company that is disregarded as an entity separate from
liability imposed by Conn. Gen. Stat. §12-707.
its owner, the tax credit may be claimed by the limited liability
The credit must be claimed in the taxable year in which the
company owner provided the owner is a person subject to
investment is made. Any tax credit claimed but not applied
Connecticut income tax.
against the income tax liability may be carried forward for the
fi ve immediately succeeding taxable years until the full credit
Qualifi ed Small Business Job Creation Tax Credit
has been applied. The credit is not transferable. The tax credit is
An employer with less than 50 employees in Connecticut may earn
administered by Connecticut Innovations, Inc.
a credit equal to $200 per month for hiring a new employee after
QRCs for websites, DRS publications, telephone numbers, and email addresses referenced on this page.
SN 2010(3)
SN 2012(6)
860-270-8000 DECD
888-337-5454 CT Innovations
DECD Website
CT Innovations Website
Page 14
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