Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 22
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56Social Security Benefi t Adjustment Worksheet - Line 44
Enter the amount from Form CT-1040NR/PY, Line 1. .............................................................................
If your fi ling status is single or fi ling separately, is the amount on Line 1 $50,000 or more?
Yes: Complete this worksheet.
No: Do not complete this worksheet. Enter the amount of federally taxable Social Security benefi ts you reported on federal
Form 1040, Line 20b, or federal Form 1040A, Line 14b, on Form CT-1040NR/PY, Line 44.
If your fi ling status is fi ling jointly, qualifying widow(er), or head of household, is the amount on Line 1 $60,000 or more?
Yes: Complete this worksheet.
No: Do not complete this worksheet. Enter the amount of federally taxable Social Security benefi ts you reported on federal
Form 1040, Line 20b, or federal Form 1040A, Line 14b, on Form CT-1040NR/PY, Line 44.
A. Enter the amount reported on your 2013 federal Social Security Benefi ts Worksheet, Line 1.
A.
If Line A is zero or less, stop here and enter “0” on Line 44. Otherwise, go to Line B.
B. Enter the amount reported on your 2013 federal Social Security Benefi ts Worksheet, Line 9.
However, if fi ling separately and you lived with your spouse at any time during 2013, enter
the amount reported on Line 7 of your federal Social Security Benefi ts Worksheet.
B.
If Line B is zero or less, stop here. Otherwise, go to Line C.
C. Enter the lesser of Line A or Line B.
C.
D. Multiply Line C by 25% (.25).
D.
E. Taxable amount of Social Security benefi ts reported on your 2013 federal Social Security Benefi ts
Worksheet, Line 18.
E.
F. Social Security Benefi t Adjustment - Subtract Line D from Line E. Enter the amount here and on
Form CT-1040NR/PY, Schedule 1, Line 44. If Line D is greater than or equal to Line E, enter “0.”
F.
and the amount reported on Form CT-1040NR/PY, Line 1, is less
Line 46: Tier 1 and Tier 2 Railroad Retirement
than $60,000. If this is the case, enter the amount of federally
Benefi ts and Supplemental Annuities
taxable Social Security benefi ts reported on federal Form 1040,
If you received Tier 1 or Tier 2, or both, railroad retirement
Line 20b, or federal Form 1040A, Line 14b. Your Social Security
benefi ts, or supplemental annuities during 2013, you may deduct
benefi ts are partially exempt from Connecticut income tax if your
the amount included in your federal adjusted gross income, but
federal adjusted gross income is above the threshold for your fi ling
only to the extent the benefi ts were not already subtracted from
status. If you used the worksheets contained in the instructions to
federal adjusted gross income on Line 44 (Social Security Benefi t
federal Form 1040A or federal Form 1040 to calculate the amount
Adjustment). Enter the balance not already subtracted on Line 44
of taxable Social Security benefi ts, complete the Social Security
of Tier 1 and Tier 2 railroad retirement benefi ts reported on
Benefi t Adjustment Worksheet, on this page and enter the amount
federal Form 1040, Line 16b or Line 20b, or federal Form 1040A,
from Line F on Line 44. If you did not use these worksheets, but
Line 12b or Line 14b. Likewise, enter the amount of railroad
instead used worksheets contained in federal Publication 590 or
unemployment benefi ts, including sickness benefi ts paid by
federal Publication 915, see Announcement 2013(7), Taxability
the Railroad Retirement Board (RRB) in lieu of unemployment
of Social Security Benefi ts for Connecticut Income Tax Purposes.
benefi ts, to the extent included in your federal adjusted gross
income. However, do not enter sickness benefi ts paid by the RRB
If you are using a worksheet that is not from a federal publication,
resulting from an on-the-job injury because these benefi ts are not
such as one you printed from a tax preparation program on your
included in your federal adjusted gross income.
computer or one given to you by your tax preparer, you should
verify the line references from these worksheets are the same as
Line 47: 50% of Military Retirement Pay
the equivalent federal publication to be certain you are using the
Subtract 50% of the income received as military retirement pay,
proper amounts.
to the extent included in federal adjusted gross income, if you
Line 45: Refunds of State and Local Income Taxes
are a retired member of the armed forces of the United States
or the National Guard (retired military member) or if you are a
Enter the amount of taxable refunds of state and local income taxes
benefi ciary receiving survivor benefi ts under an option or election
reported on federal Form 1040, Line 10. If Line 10 is blank or
made by a deceased retired military member.
you fi led federal Forms 1040A or 1040EZ, enter “0.”
Payments received by a former spouse of a retired military
member under a fi nal decree of divorce, dissolution, annulment, or
QRCs for websites, DRS
legal separation; or a court ordered, ratifi ed, or approved property
publications, telephone
settlement incident to a decree dividing military retirement pay,
numbers, and email
do not qualify for the 50% retirement pay exclusion.
addresses referenced on
this page.
AN 2013(7)
Page 22
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