Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 15
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56Economic Nexus
presence” in Connecticut if it purposefully directs business
2009 legislation established economic nexus as the basis for
towards the state. Its purpose can be determined by such measures
determining whether nonresident partners or members of a
as the frequency, quantity, and systematic nature of its economic
partnership or S corporation are subject to Connecticut income
contact with the state. See Informational Publication 2010(29.1),
tax on income derived from or connected with sources within the
Q&A on Economic Nexus.
state. A partnership or S corporation has “substantial economic
Completing Form CT-1040NR/PY
Before you begin, gather all your records, including all your
When one spouse is a nonresident alien and the other is a
federal W-2 and 1099 forms. Use this information to complete
citizen or resident of the U.S., each spouse who is required to
your federal income tax return. The information on your federal
fi le a Connecticut income tax return must fi le as married fi ling
return is needed to complete your Connecticut return. Complete
separately unless:
the return in blue or black ink only.
• An election is made by the nonresident alien and his or her
spouse to fi le a joint federal income tax return;
1
Taxpayer Information
• A married fi ling joint return is fi led for federal income tax
Filing Status - Check only one box.
purposes; and
Filing Status
• The spouses are otherwise required or permitted to fi le a joint
Connecticut income tax return.
Check the appropriate box to indicate your fi ling status.
The election to fi le a joint return means that the joint federal
Generally, your fi ling status must match your federal income
adjusted gross income must be used on Form CT-1040NR/PY,
tax fi ling status for this year. If you are not certain of your fi ling
Line 1. It also means the spouse who would not otherwise be
status for 2013, consult the information in your federal income
required to fi le is now jointly and severally liable for any tax
tax booklet or call the IRS at 800-829-1040.
liability associated with the fi ling of the income tax return. The
Although you and your spouse fi le jointly for federal purposes,
Connecticut income tax calculated using the joint income must
you may be required to fi le separate Connecticut returns. See
be prorated based on the income of the spouse derived from or
Special Rules for Married Individuals, below.
connected with sources in Connecticut.
If your fi ling status is qualifying widow(er) with dependent child
If you are fi ling a joint federal return with your spouse but are
on federal Form 1040 or 1040A, do not enter your deceased
required to fi le a separate Connecticut return, each of you will
spouse’s name or SSN in the spaces provided for spouse’s name
have to recompute your federal adjusted gross income as if you
and spouse’s SSN on Form CT-1040NR/PY.
were each fi ling as married fi ling separately for federal income
tax purposes. Enter on Form CT-1040NR/PY, Line 1, your income
Special Rules for Married Individuals
as recalculated.
When one spouse is a Connecticut resident or a nonresident and the
other spouse is a part-year resident, each spouse who is required
Social Security Number, Name, and Address
to fi le a Connecticut income tax return must fi le as married fi ling
separately.
You must enter your Social Security Number (SSN), name, and
address in the space provided. If your city or town of residence
When one spouse is a Connecticut resident and the other is a
is different from your mailing address enter the additional
nonresident, each spouse who is required to fi le a Connecticut
information in the space provided. If you fi le a joint return, enter
income tax return must fi le as married fi ling separately unless they:
your SSN and your spouse’s SSN in the order they appear on
• File jointly for federal income tax purposes; and
your federal return. If the taxpayer is deceased, see Deceased
• Elect to be treated as if both were Connecticut residents for the
Taxpayers, on Page 5.
entire taxable year.
If you are a nonresident alien and do not have an SSN, enter your
When both spouses are part-year residents of Connecticut but do
Individual Taxpayer Identifi cation Number (ITIN) in the space
not have the same period of residency, married fi ling separately
provided above your name. Nonresident aliens who have applied
is your Connecticut income tax fi ling status.
for an ITIN from the Internal Revenue Service by fi ling federal
When both spouses are part-year residents of Connecticut and
Form W-7, but have not received the ITIN, must wait for the ITIN
have the same period of residency, you may choose married fi ling
to be issued before fi ling their Connecticut tax return. However,
jointly or married fi ling separately as your Connecticut income
if you have not received your ITIN by April 15, fi le your return
tax fi ling status.
without the ITIN, enter Applied For or NRA in the SSN fi eld, pay
the tax due, and attach a copy of the federal Form W-7. DRS will
contact you upon receipt of your return. DRS will hold your return
QRCs for websites, DRS
until you receive your ITIN and you forward the information to us.
publications, telephone
If you fail to submit the information requested, the processing of
numbers, and email
your return will be delayed. DRS cannot process your return until
addresses referenced on
we receive the ITIN.
this page.
IP 2010(29.1)
Page 15
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