Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 24
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56Do not use Line 51 to subtract income subject to tax in a qualifying
year was taxed by a qualifying jurisdiction, you may be able to
jurisdiction (see Schedule 2 - Credit for Income Taxes Paid to
claim a credit against your Connecticut income tax liability for
Qualifying Jurisdictions below) or income of a nonresident
qualifying income tax payments you have made.
spouse. See Special Rules for Married Individuals, on Page 15.
Nonresidents may not claim a credit for income taxes paid to
other jurisdictions.
Line 52: Total Subtractions
Taxpayers seeking a credit for alternative minimum taxes paid to
Add Lines 42 through 51. Enter the total on Form CT-1040NR/PY,
Schedule 1, Line 52.
another jurisdiction must complete Form CT-6251, Connecticut
Alternative Minimum Tax Return - Individuals, to calculate their
Schedule 2 - Credit for Income Taxes Paid to
alternative minimum tax credit.
Qualifying Jurisdictions (Part-Year Residents
Qualifying Jurisdiction
Only)
A qualifying jurisdiction includes another state of the United
States, a local government within another state, or the District
Am I Eligible for the Credit for Income Taxes Paid
of Columbia. A qualifying jurisdiction does not include the State
to Qualifying Jurisdictions
of Connecticut, the United States, or a foreign country or its
If you are a part-year resident of Connecticut and if any part of
provinces (for example, Canada and Canadian provinces).
your income earned during the residency portion of your taxable
Schedule 2 Worksheet (Part-Year Residents Only)
Complete this worksheet to determine the amount of income
Column I
Column II
Column I
earned during the residency portion of your taxable year and
(from Column B,
Amount Taxable
taxed by a qualifying jurisdiction. Complete a separate
Enter on Lines 1 through 30, Column I,
Schedule
in Qualifying
worksheet for each qualifying jurisdiction if you paid
the amounts entered on Lines 1
CT-1040AW)
Jurisdiction
income tax to more than one qualifying jurisdiction.
through 30, Column B, respectively,
of Schedule CT-1040AW. See
1. Wages, salaries, tips, etc.
1
instructions , on Page 32.
2. Taxable interest
2
3. Ordinary dividends
3
Column II
4. Alimony received
4
For each line, enter that portion of
the amount entered on the same
5. Business income or (loss)
5
line of Column I you reported on
6. Capital gain or (loss)
6
an income tax return fi led with (and
7. Other gains or (losses)
7
on which income tax was paid to)
8. Taxable amount of IRA distributions
8
the qualifying jurisdiction. Enter
only the portion of Connecticut
9. Taxable amount of pensions and annuities
9
modifications, if any, directly
10. Rental real estate, royalties, partnerships,
related to income sourced in the
S corporations, trusts, etc.
10
qualifying jurisdiction.
11. Farm income or (loss)
11
Enter the amount from Line 30,
12. Unemployment compensation
12
Column II, on Form CT-1040NR/PY,
13. Taxable amount of social security benefi ts
13
Schedule 2, Line 55.
14. Other income: See instructions.
14
To this amount, add back any item
15. Add lines 1 through 14.
15
of loss or deduction and subtract
16. Educator expenses
16
any item of income or gain included
in Column II as an item of special
17. Certain business expenses of reservists, performing
accrual. Enter the result on Line 55.
artists, and fee-based government offi cials
17
18. Health savings account deduction
18
Keep this worksheet with your
2013 tax records. Do not attach
19. Moving expenses
19
to your tax return.
20. Deductible part of self-employment tax
20
21. Self-employed SEP, SIMPLE, and qualifi ed plans
21
22. Self-employed health insurance deduction
22
23. Penalty on early withdrawal of savings
23
The federal income tax return
24. Alimony paid
24
line references are to the
25. IRA deduction
25
federal Form 1040. If you
26. Student loan interest deduction
26
fi le a federal Form 1040A or
27. Tuition and fees
27
federal Form 1040EZ, use
28. Reserved for future use
28
the appropriate lines from
29. Total adjustments - Add Lines 16 through 28.
29
those forms.
30. Subtract Line 29 from Line 15.
30
Page 24
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