Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 3
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56What’s New
Personal Exemption
However, on or after January 1, 2014, as it pertains to new
employees for whom a credit has previously been granted,
The personal exemption for individuals whose fi ling status
the Connecticut Department of Economic and Community
is single has increased to $14,000 for the 2013 taxable year.
Development (DECD) has the discretion to approve the second
There is a $1,000 reduction in the personal exemption for every
or third year credit for such new employees based on whether
$1,000 of Connecticut adjusted gross income over $28,000.
doing so is consistent with the state’s economic development
priorities. As it pertains to qualifying or veteran employees,
Personal Tax Credit
DECD is required to grant the second or third year credit based
The Connecticut adjusted gross income (AGI) beginning
on the prior required criteria. See Special Notice 2013(7),
threshold for calculating the personal tax credit for single fi lers
2013 Legislative Changes Affecting the Income Tax.
has increased to $14,000 for taxable year 2013.
Organizational Changes at DRS
Income Tax Fraud
As part of Governor Dannel P. Malloy’s mandate to improve
Effective October 1, 2013, income tax fraud has been categorized
effi ciency in state government, DRS conducted Agency LEAN
as a class D felony, which carries a fi ne of not more than $5,000
initiatives. The core idea of implementing LEAN techniques is
or imprisonment for not more than fi ve years, or both.
to maximize customer value while minimizing waste.
One such initiative was the Business Process Reengineering
Filing Status
(BPR) Project, to determine if the DRS Operations Bureau
Following the U.S. Supreme Court decision in United States
(DRS Operations) could conduct its work more effi ciently
v. Windsor, invalidating Section 3 of the Defense of Marriage
and effectively. BPR identifi ed improvements that could be
Act (DOMA), the Internal Revenue Service ruled, in Revenue
achieved by reorganizing DRS Operations.
Ruling 2013-17, that same-sex couples, legally married in
In the past, DRS Operations was set up by units which handle
jurisdictions that recognize same-sex marriages, will be treated
specifi c functions, such as registration, corrections, billing,
as married for federal tax purposes.
refunds, and taxpayer services. The new organizational
Connecticut has recognized same-sex marriages since 2008.
structure eliminates the distinct units and uses a cross
Because same-sex marriages are now recognized for federal and
functional team approach. Each team is responsible for specifi c
Connecticut income tax purposes, the fi ling status options on
taxpayers and works with them throughout the process. The
Form CT-1040, Form CT-1040NR/PY and Form CT-1040X were
team handles all aspects of a taxpayer’s account, encompassing
revised to match the federal fi ling status options.
all of the functions listed above. The vision of this approach is
to eliminate unnecessary steps, promote knowledge transfer,
What is This?
and improve customer service.
This year throughout the Connecticut Nonresident
These changes will dramatically affect the way taxpayers do
and Part-Year Resident Income Tax Booklet you
business with DRS. This change began on October 15, 2013.
will fi nd these Quick Response codes, (QR code
What does this mean for you? Each taxpayer is now assigned
or QRC). QRCs are 2-D readable barcodes that
to a team in DRS Operations. Correspondence sent to you will
are coded with website links, telephone numbers,
reference the team handling your account and a direct phone
or email addresses. QRCs allow taxpayers with mobile smart
number for that team. Your future interactions with DRS
phones to scan the bar code for direct access to the site,
Operations should be smoother and your issues resolved faster.
publication, telephone number or email address referenced in
this booklet.
DRS general phone numbers have not changed but a new phone
voice prompt is used so callers can enter certain information to
Using a smart phone with QRC scanning capability (free scanner
get to the correct team. DRS staff on the income tax teams are
applications can be downloaded to your phone), scan the new
eager to begin using the new team environment and look forward
QRCs and your phone will access the electronic source.
to providing even better service to Connecticut taxpayers!
Job Expansion Tax Credit Program
Three Methods to Receive Income Tax Refund
Under this program, a taxpayer is allowed a credit against
DRS offers you the option to choose the method you want your
the tax imposed under Chapters 207, 208, 212 and 229 of the
refund to be issued:
Connecticut General Statutes, for each new, qualifying or
veteran employee hired on or after January 1, 2012 and prior to
1. Direct Deposit – You can elect to have your refund
January 1, 2014. The taxpayer is required to claim the credit in
directly deposited into your checking or savings account.
the taxable year in which it is earned, and if eligible, in the two
Complete Lines 27a, 27b, and 27c.
immediately succeeding taxable years.
2. Debit Card – Complete Line 27e to request that DRS
issue your refund by debit card.
QRCs for websites, DRS
publications, telephone
3. Paper Check – If you do not elect to direct deposit or to
numbers, and email
receive your refund as a debit card, a refund check will
addresses referenced on
be issued. However, processing paper checks may cause
this page.
a delay.
SN 2013(7)
Page 3
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