Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 30
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56Line 7: Other Gains or (Losses)
Rental and royalty income: As a nonresident, enter rents and
royalties from:
(federal Form 1040, Line 14)
1. Real property located in Connecticut, whether or not used in
• Part-Year Resident
connection with a business;
Enter the total of Schedule CT-1040AW, Line 7, Column B and
2. Tangible personal property not used in a business if the
Column D.
property is located in Connecticut; and
• Nonresident
3. Tangible and intangible personal property used in or connected
Enter that part of your federal adjusted gross income (as modifi ed
with a business, trade, profession, or occupation carried on in
by adjustments on Form CT-1040NR/PY, Schedule 1) that
Connecticut.
represents the gain (loss) from the sale or exchange of non-capital
If the income is earned by a business carried on both in and outside
assets from Connecticut sources. Apply the federal provisions for
of Connecticut, apply the business apportionment percentage
determining gains (losses) from the sale or exchange of other than
(Schedule CT-1040BA) or alternative method only to items of
capital assets to your Connecticut transactions.
tangible and intangible personal property used in or connected
Noncapital Transactions From Connecticut Sources: Include
with the business to determine the income from Connecticut
noncapital transactions pertaining to property used in connection
sources. Do not apportion income from real property located in
with a business, trade, profession, or occupation carried on in
Connecticut (whether or not used in a business). That income
Connecticut. Also include your share of any noncapital gain (loss)
must be entirely included in Connecticut-sourced income if the
from a partnership of which you are a partner, an estate or trust
real property is located in Connecticut and entirely excluded from
of which you are a benefi ciary, or an S corporation of which you
Connecticut-sourced income if the real property is located outside
are a shareholder. If any capital gains (losses) are from business
Connecticut. Do not apportion income from tangible personal
property (other than real property) of a business carried on both
property not used in a business. Report on this line your share of
in and outside of Connecticut, apply the business apportionment
any rental or royalty income from a partnership, trust, estate, or
method (Schedule CT-1040BA) to determine the Connecticut
S corporation.
capital gain (loss). Gains and losses from the sale or disposition
Partnerships: As a nonresident, enter your distributive share
of real property are not subject to apportionment. In all cases, use
of partnership income, gain, loss, and deduction derived from
the federal basis of property to compute capital gains (losses).
or connected with Connecticut sources. The partnership should
furnish this information to you on Schedule CT K-1, Member’s
Line 8: Taxable Amount of IRA Distributions
Share of Certain Connecticut Items. If your distributive share
(federal Form 1040, Line 15b)
includes any other items of partnership income taxable to a
• Part-Year Resident
nonresident, those items must be entered on the appropriate lines
Enter the amount from Schedule CT-1040AW, Line 8, Column B.
of Schedule CT-SI.
• Nonresident
Example: Your share of a partnership’s capital gain that is
This line does not apply to a nonresident.
Connecticut source would be included in determining the
amount on Line 6.
Line 9: Taxable Amount of Pensions and Annuities
(federal Form 1040, Line 16b)
S corporations: As a nonresident, enter your pro rata share of the
S corporation’s nonseparately stated items of income or loss (to
• Part-Year Resident
the extent includable in your Connecticut adjusted gross income)
Enter the amount from Schedule CT-1040AW, Line 9, Column B.
derived from or connected with Connecticut sources. Also, enter
• Nonresident
your pro rata share of the S corporation’s separately stated items
of income or loss (such as interest and dividends) derived from
This line does not apply to a nonresident.
or connected with Connecticut sources on the appropriate lines of
Line 10: Rental Real Estate, Royalties, Partnerships,
Schedule CT-SI. The S corporation should furnish this information
S Corporations, Trusts, Etc.
to you on Schedule CT K-1.
(federal Form 1040, Line 17)
Trusts and estates: As a nonresident benefi ciary, enter your
share of trust or estate income derived from or connected with
• Part-Year Resident
Connecticut sources. This information should be provided to
Enter the total of Schedule CT-1040AW, Line 10, Column B and
you by the fi duciary. If your share includes any items of taxable
Column D.
trust or estate income from Connecticut sources not reported on
• Nonresident
Line 10, those items should be included on the appropriate lines
of Schedule CT-SI.
Enter that part of your federal adjusted gross income (as modifi ed
by adjustments on Form CT-1040NR/PY, Schedule 1) that
Passive activity loss limitations: Any deduction for passive
represents income or losses from rents, royalties, partnerships,
activity losses for a nonresident must be recomputed to determine
S corporations, trusts, and estates derived from or connected with
the amounts which would be allowed if the federal adjusted gross
Connecticut sources.
income took into account only items of income, gain, loss, or
deduction derived from or connected with Connecticut sources.
If you were a part-year resident, you must recalculate your
passive activity loss limitations as if separate federal returns were
fi led for your resident and nonresident periods.
Page 30
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