Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 25
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56Qualifying Income Tax Payments
How to Calculate the Credit
Qualifying income tax payments are income taxes you actually
You must fi rst complete your income tax return(s) in the qualifying
paid on income:
jurisdiction(s). Then, complete the Schedule 2 Worksheet, on Page 24
to determine the amount to enter on Schedule 2, Line 55.
• Derived from or connected with sources within a qualifying
jurisdiction; and
The allowable credit must be separately computed for each
qualifying jurisdiction. Use separate columns for each qualifying
• Subject to tax in the qualifying jurisdiction.
jurisdiction for which you are claiming a credit. Attach a copy
Income Derived From or Connected With Sources
of all income tax returns fi led with qualifying jurisdictions
Within a Qualifying Jurisdiction
to your Connecticut income tax return or the credit will be
• Compensation received for personal services performed in a
disallowed.
qualifying jurisdiction;
Schedule 2 provides two columns, A and B, to compute the credit
• Income from a business, trade, or profession carried on in a
for two jurisdictions. If you need more than two columns, create
qualifying jurisdiction;
a worksheet identical to Schedule 2 and attach it to the back of
your Form CT-1040NR/PY.
• Gambling winnings from a state-conducted lottery. See
Informational Publication 2011(28), Connecticut Income Tax
If you are claiming credit for income taxes paid to another state
Treatment of State Lottery Winnings Received by Residents and
and to one of its political subdivisions, follow these rules to
Nonresidents of Connecticut; or
determine your credit:
• Income from real or tangible personal property situated in a
A. If the same amount of income is taxed by both the city and
qualifying jurisdiction.
state (see the Line 61 example on Page 27):
Income from intangibles, such as stocks and bonds, is not derived
1. Use only one column on Form CT-1040NR/PY, Schedule 2,
from or connected with sources within a qualifying jurisdiction
to calculate your credit;
unless the income is from property employed in a business, trade,
2. Enter the same income taxed by both city and state in that
or profession carried on in that jurisdiction.
column on Schedule 2; and
What Payments Do Not Qualify
3. Combine the amounts of tax paid to the city and the state
• Income tax payments made to a qualifying jurisdiction on
and enter the total on Line 59 of that column.
income not derived from or connected with sources within
B. If the amounts of income taxed by both the city and state
the qualifying jurisdiction (such as wages not derived from
are not the same:
or connected with sources within the qualifying jurisdiction);
1. Use two columns on Form CT-1040NR/PY, Schedule 2;
• Income tax payments made to a qualifying jurisdiction on
2. Include only the same income taxed by both jurisdictions
income not included in your Connecticut adjusted gross income
in the fi rst column; and
or Connecticut-sourced income;
3. Include the excess income taxed by only one of the
• Income tax paid to a jurisdiction that is not a qualifying
jurisdictions in the next column.
jurisdiction, including a foreign country or its provinces (for
example, Canada and Canadian provinces);
Schedule 2 - Worksheet Instructions
• Alternative minimum tax paid to a qualifying jurisdiction;
Complete the Schedule 2 Worksheet, on Page 24 to determine
• Income tax paid to a qualifying jurisdiction if you claimed
the portion of your Connecticut adjusted gross income during the
credit on that jurisdiction’s income tax return for income tax
residency portion of your taxable year derived from a qualifying
paid to Connecticut; or
jurisdiction. Enter in Column I the items of income you earned
• Penalties or interest on income taxes you paid to a qualifying
during the residency portion of your taxable year and entered on
jurisdiction.
Schedule CT-1040AW, Column B. For each line in Column II,
enter the items of income from Column I that meet all of the
Limitations to the Credit
following conditions:
The total credit is limited to whichever amount is least:
• The income was earned during the residency portion of your
• The amount of income tax paid to the qualifying jurisdiction;
taxable year;
• The amount of Connecticut income tax due on the portion of
• The income is derived from or connected with sources within
Connecticut adjusted gross income sourced in the qualifying
a qualifying jurisdiction;
jurisdiction and earned during the residency portion of your
• The income is reported on an income tax return fi led with
taxable year; or
that qualifying jurisdiction and subject to income tax in the
• The amount entered on Form CT-1040NR/PY, Line 10.
jurisdiction; and
• You have paid income tax on the income to that qualifying
jurisdiction.
QRCs for websites, DRS
publications, telephone
numbers, and email
addresses referenced on
this page.
IP 2011(28)
Page 25
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