Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 20
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56Attach other required forms and schedules, including
Recordkeeping
Form CT-1040CRC, Claim of Right Credit; Supplemental
Make copies of your tax return; completed worksheets and
Schedule CT-1040WH; and Schedule CT-IT Credit, to the
schedules; and records of all items appearing on the return (such as
back of your return or as directed on the form. You do
W-2 and 1099 forms). Retain copies until the statute of limitations
not need to attach a copy of your previously-filed Form
expires for that return. Usually, this is three years from the date
CT-1040 EXT.
the return was due or fi led, whichever is later. You may need this
information to prepare future returns or to fi le amended returns.
Filing Your Return
Copies of Returns
Keep a copy of this return and all attachments for your records.
Attach to this return copies of any required schedules and forms.
You may request a copy of a previously-fi led Connecticut income
Do not attach copies of your federal income tax return or federal
tax return from DRS by completing LGL-002, Request for
schedules.
Disclosure of Tax Return or Tax Return Information. You can
expect to receive your copy in approximately three weeks.
DRS no longer provides return envelopes for mailing completed
forms. See Mailing Addresses for Form CT-1040NR/PY, on Page 11
You may also visit to view and print copies
for the correct address to use for returns with payments, refunds,
of the current year and the two prior years income tax returns.
or payments only.
FORM CT-1040NR/PY Schedules
The following modifi cations to federal adjusted gross income are provided in Conn. Gen. Stat. §12-701(a)(20). Your federal adjusted gross income
may not be further modifi ed in determining your Connecticut adjusted gross income except as expressly provided by Conn. Gen. Stat. §12-701(a)(20).
on Line 36. Do not enter any part of the distribution reported on
Schedule 1 - Modifi cations to Federal
federal Form 1040A, Line 12a; federal Form 1040, Line 16a; or
Adjusted Gross Income
federal Form 1040, Schedule D.
Additions to Federal Adjusted Gross Income
Part-year residents should enter this amount on Schedule
CT-1040AW, Part-Year Resident Income Allocation, Line 14,
Enter all amounts as positive numbers.
Column A.
Line 33: Interest on State and Local Government
Line 37: Beneficiary’s Share of Connecticut
Obligations Other Than Connecticut
Fiduciary Adjustment
Enter the total amount of interest income derived from state and
If you have any income from an estate or trust, your share of any
municipal government obligations, (other than obligations of the
Connecticut modifi cations (that is, your share of the Connecticut
State of Connecticut or its municipalities) which is not taxed for
fi duciary adjustment) that applies to the income will be shown
federal income tax purposes. Do not enter interest income derived
on Form CT-1041, Connecticut Income Tax Return for Trusts
from government obligations of Puerto Rico, Guam, American
and Estates, Schedule CT-1041B, Part 1, Column 5. Your share
Samoa, or U.S. Virgin Islands.
of these modifi cations should be provided to you by the fi duciary
Line 34: Exempt-Interest Dividends From a Mutual
on Schedule CT-1041 K-1. If your share of these modifi cations is
Fund Derived From State or Municipal Government
an amount greater than zero, enter the amount on Line 37. If the
Obligations Other Than Connecticut
amount is less than zero, enter the amount on Line 48.
Enter the total amount of exempt-interest dividends received
If you are a benefi ciary of more than one trust or estate, enter the
from a mutual fund that are derived from state and municipal
net amount of all modifi cations, if greater than zero, on Line 37
government obligations other than obligations of the State of
or, if less than zero, on Line 48.
Connecticut or its municipalities. If the exempt-interest dividends
Line 38: Loss on Sale of Connecticut State and
are derived from obligations of Connecticut and other states, enter
Local Government Bonds
only the percentage derived from non-Connecticut obligations.
Enter the total losses from the sale or exchange of notes, bonds, or
Do not enter exempt-interest dividends derived from government
other obligations of the State of Connecticut or its municipalities
obligations of Puerto Rico, Guam, American Samoa, or U.S.
used in determining gain (loss) for federal income tax purposes,
Virgin Islands.
whether or not the entire loss is used in computing federal adjusted
Example: A fund invests in obligations of many states including
gross income.
Connecticut. Assuming that 20% of the distribution is from
Connecticut obligations, the remaining 80% would be added
Line 39: Domestic Production Activity Deduction
back on this line.
Enter the amount reported as a domestic production activity
deduction on federal Form 1040, Line 35.
Line 35: Reserved for Future Use
Line 40: Other
Line 36: Taxable Amount of Lump-Sum Distributions
Use Line 40 to report any of the following modifi cations:
From Qualifi ed Plans Not Included in Federal AGI
1. Add back any treaty income reported on federal Form
If you fi led federal Form 4972, Tax on Lump-Sum Distributions,
1040NR-EZ or Form 1040NR if a nonresident alien. Enter
with your federal Form 1040 to compute the tax on any part of a
the words “treaty income” in the space provided.
distribution from a qualifi ed plan, enter that part of the distribution
Page 20
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