Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 27
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56Form CT-1040NR/PY, Schedule 2, Lynne enters $50,000 on
Example: George, a part-year resident, worked in Rhode Island
Line 53 and completes Schedule 2 as follows:
all year and paid $1,200 in Rhode Island tax. His total Rhode
Island wages were $20,000 of which $15,000 was earned while
Column A
Column B
he was a Connecticut resident. The income tax paid to Rhode
Line 54
State X, City Y
Island during the residency portion of his taxable year is:
Line 55
49,000 00
00
$ 15,000
Line 56
.9800
X $1,200 = $900
$ 20,000
Line 57
2,367 00
00
He should enter $900 on Line 59.
Line 58
2,320 00
00
Line 59
4,377 00
00
Income tax paid means the lesser of your income tax liability
Line 60
2,320 00
00
to the qualifying jurisdiction or the income tax paid to that
Line 61
Total Credit
2,320 00
jurisdiction as reported on a return fi led with that jurisdiction,
but not any penalty or interest. Do not report the amount of tax
Schedule CT-SI Instructions
withheld for that jurisdiction directly from your W-2 or 1099 form.
You must fi rst complete a return for the qualifying jurisdiction to
General Information
determine the amount of income tax paid.
If you are a nonresident or part-year resident, you must use
Schedule CT-SI, Nonresident or Part-Year Resident Schedule of
Line 60
Income From Connecticut Sources, to report items of income, gain,
Enter the lesser of the amounts reported on Line 58 or Line 59.
loss, or deduction that make up your federal adjusted gross income
Line 61: Total Credit for Income Taxes Paid to
derived from or connected with sources within Connecticut.
Qualifying Jurisdictions
Nonresidents
Add the amounts from Line 60A, Line 60B, and Line 60 of any
Report in Schedule CT-SI, Part 1, all items of income you received
additional worksheets. The amount on Line 61 cannot exceed the
from Connecticut sources with modifi cations as described on
amount on Line 58. Enter the total on Line 61.
this page. Report in Schedule CT-SI, Part 2, adjustments directly
Attach a copy of the income tax return filed with each
related to the income items in Part 1.
qualifying jurisdiction to your Connecticut income tax return
Part-Year Residents
or the credit will be disallowed.
You must fi rst complete Schedule CT-1040AW to determine your
Example: Lynne, a part-year resident whose fi ling status is
income from Connecticut sources. See instructions, on Page 32.
single, changed her permanent legal residence during the taxable
Add the amounts in Columns B and D for each line and transfer
year by moving from Connecticut to City Y in State X. She
the total to the corresponding line of Schedule CT-SI.
worked in City Y during the entire taxable year. Both State X and
Report in Schedule CT-SI, Part 1, the income you received from
City Y impose an income tax. Lynne’s Connecticut adjusted
all sources earned while you were a Connecticut resident and your
gross income is $75,000 (Form CT-1040NR/PY, Line 5). Lynne’s
Connecticut-sourced income for the part of the year you were a
income from Connecticut sources (Form CT-1040NR/PY,
nonresident of Connecticut. Report in Schedule CT-SI, Part 2,
Line 6) and her Connecticut adjusted gross income during her
adjustments that are a result of transactions that occurred while you
Connecticut residency period (Schedule CT-1040AW, Column B,
were a Connecticut resident or are directly related to Connecticut-
Line 30) is $50,000. Lynne completes Schedule CT-1040AW
sourced income for the part of the year you were a nonresident.
as follows: Line 1: Column A, $73,000; Column B, $49,000;
Modifi cations
Column C, $24,000; and Column D, $0. Line 2: Column A,
$2,000; Column B, $1,000; Column C, $1,000; and Column D,
All amounts reported in Part 1 should include any modifi cations to
$0. Lynne uses the amounts in Column B when completing
federal adjusted gross income as provided on Form CT-1040NR/PY,
Schedule 2 Worksheet, Column I. Lynne’s Connecticut income
Schedule 1. Also see the Line 14 instructions, on Page 31.
tax before the credit for income taxes paid to other jurisdictions
Example: Dave, a part-year Connecticut resident received
is $2,367 (Form CT-1040NR/PY, Line 10). Since the amount of
$1,000 in taxable interest income reported on federal
income taxed by both State X and City Y is equal, Lynne uses only
Form 1040 and $1,000 in interest from New York bonds while
one column on Form CT-1040NR/PY, Schedule 2. Lynne enters
a Connecticut resident. Dave would report $2,000 on Schedule
$49,000 (the common amount of income taxed in both State X
CT-SI, Part 1, Line 2.
and City Y during her residency period) on Line 55, Column A.
Lynne pays an income tax of $6,100 to State X; however, only
Special Accrual
$4,039 (($49,000/$74,000) x $6,100) of that amount is attributable
For part-year residents, the amounts included on Schedule
to her income sourced to State X during her Connecticut residency
CT-1040AW and on Schedule CT-SI, Parts 1 and 2, should include
period. Lynne pays an income tax of $510 to City Y; however,
items of income, gain, loss, and deduction that would accrue for
only $338 (($49,000/$74,000) x $510) is attributable to her income
federal income tax purposes prior to the change of residence. See
sourced to City Y during her Connecticut residency period.
Items Subject to Special Accrual, on Page 8.
Therefore, the total tax paid to State X and City Y on the common
amount of income is $4,377 ($4,039 + $338). When completing
Part-year residents who fi le a surety bond or other security in
lieu of special accruals do not include accruals in the amounts in
Schedule CT-SI, Parts 1 and 2.
Page 27
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