Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 31
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56Line 11: Farm Income or (Loss)
Lottery winnings are taxable to a nonresident if the proceeds
are reported on federal Form W-2G. See Connecticut-Sourced
(federal Form 1040, Line 18)
Income of a Nonresident, on Page 8. Lump-sum distributions from
• Part-Year Resident
qualifi ed plans are not taxable to a nonresident.
Enter the total of Schedule CT-1040AW, Line 11, Column B and
Line 15: Gross Income From Connecticut Sources
Column D.
Add Lines 1 through 14 and enter the total.
• Nonresident
Part 2 - Adjustments to Connecticut Income -
Enter that part of your federal adjusted gross income (as modifi ed
Line Instructions
by adjustments on Form CT-1040NR/PY, Schedule 1) that
represents income (loss) from farming carried on in Connecticut
Lines 16 - 27
as a nonresident.
(federal Form 1040, Lines 23 - 34)
See the instructions for reporting business income (Line 5),
• Part-Year Resident
including the instructions for reporting income from a business
Enter the totals from Schedule CT-1040AW, Lines 16 through 27,
carried on both in and outside of Connecticut.
Column B and Column D.
Line 12: Unemployment Compensation
• Nonresident
(federal Form 1040, Line 19)
Enter that part of the federal amount that represents adjustments
• Part-Year Resident
connected with income from Connecticut sources while you were
Enter the total of Schedule CT-1040AW, Line 12, Column B and
a nonresident.
Column D.
Any other adjustments to income that relate to wage or salary
• Nonresident
income earned partly in Connecticut or to income from a business
carried on both in and out of Connecticut must be allocated to
Enter that part of federal adjusted gross income that represents
Connecticut on the same basis as the income to which it relates.
unemployment compensation received as a nonresident and
Some of these adjustments include IRA deduction, deductible part
derived from or resulting from former employment in Connecticut.
of self-employment tax, and self-employment SEP, SIMPLE, and
If the unemployment compensation received from Connecticut
qualifi ed plans.
sources is based on wage or salary income earned partly in and
partly outside of Connecticut, fi gure the amount allocable to
Line 29: Total Adjustments
Connecticut in the same manner as the wage and salary income
Add Lines 16 through 28 and enter the total.
on which it is based.
Line 30: Income From Connecticut Sources
Line 13: Taxable Amount of Social Security Benefi ts
Subtract Line 29 from Line 15. Enter the total on Schedule CT-SI,
(federal Form 1040, Line 20b)
Line 30, and on Form CT-1040NR/PY, Line 6.
• Part-Year Resident
Employee Apportionment Worksheet Instructions
Enter the amount from Schedule CT-1040AW, Line 13, Column B.
Sometimes your employment requires you to work both inside and
• Nonresident
outside Connecticut, but you do not know the actual amount of
income you earned from working in Connecticut. In this case, you
This line does not apply to a nonresident.
must apportion your income. Nonresidents and part-year residents
Line 14: Other Income
who were employed in Connecticut during the nonresidency period
(federal Form 1040, Line 21)
must use the Employee Apportionment Worksheet for this purpose.
Part-year residents may not apportion income earned while they
• Part-Year Resident
were residents of Connecticut.
Enter the total of Schedule CT-1040AW, Line 14, Column B and
If your business activities in Connecticut are considered casual,
Column D.
isolated, or inconsequential, income from those activities is not
When completing Schedule CT-1040AW, include in Column A
considered Connecticut-sourced income of a nonresident. See
the total taxable amount of lump-sum distributions from qualifi ed
Activities Considered Casual, Isolated, or Inconsequential, on Page 8.
plans not included in federal adjusted gross income. This amount
Who May Not Apportion Income
should have been entered on Form CT-1040NR/PY, Line 36. In
If you know the actual amount of your Connecticut-sourced
Column B, enter the amount from Column A you received during
income, you may not apportion. Simply report your income
the period you were a Connecticut resident.
taxable in Connecticut on your Connecticut return. Examples of
Also, use Line 14 to report any adjustments to federal adjusted
individuals who are not permitted to apportion include:
gross income not included on Lines 1 through 13. However, do
1. An employee whose actual Connecticut income is shown on
not include on Line 14 an adjustment for the domestic production
federal Form W-2; and
activity deduction. There is no need to further modify federal
2. An employee whose W-2 does not indicate initially his or
adjusted gross income because this adjustment is not included
her actual Connecticut income but whose employer issued
in Part II.
a corrected W-2 or other statement which breaks down this
• Nonresident
amount. Since your employer is required by law to withhold
Enter that part of federal adjusted gross income from other income
Connecticut income tax on your Connecticut wages, this
derived from or connected with Connecticut sources. Connecticut
breakdown should be easy to obtain.
Page 31
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