Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 32
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56Nonresident employees who work inside and outside Connecticut
Line G: Connecticut Income
should complete Form CT-W4NA, Employee’s Withholding
Multiply Line E by Line F.
Certifi cate - Nonresident Apportionment. The employer will use
•
Part-Year Resident
the information on Form CT-W4NA along with Form CT-W4
Enter the result here and on Schedule CT-1040AW, Line 1,
to withhold the correct amount of Connecticut income tax for
Column D.
services performed in this state.
•
Nonresident
Who Must Use the Employee Apportionment Worksheet
Enter the result here and on Schedule CT-SI, Line 1.
If your employment required you to perform services both
inside and outside Connecticut and you do not know the actual
Example: An auditor living in Massachusetts is employed by
amount of income you earned in Connecticut, you must use
an accounting fi rm in Hartford at an annual salary of $33,000.
the Employee Apportionment Worksheet if you fi t into any of the
She works a total of 240 days in 2013, performing fi eld audits
categories listed below:
in Rhode Island on 160 days of the year and working 80 days
1. An employee who is compensated on an hourly, daily, weekly,
in Hartford. Her Connecticut adjusted gross income derived
or monthly basis;
from or connected with sources within this state is $11,000
2. An employee whose compensation depends upon sales, at least
computed as follows:
some of which take place outside of Connecticut; or
80
$33,000 x
= $11,000
3. An employee whose compensation is based on miles.
240
How Do I Complete the Employee Apportionment
Basis If Other Than Working Days
Worksheet
If you are using the sales or mileage basis, substitute sales or
If you qualify to use the Employee Apportionment Worksheet,
mileage for working days and complete all items in the worksheet
select the appropriate basis and follow the instructions. If you have
except Line D. Indicate what basis you are using in the space
more than one job requiring the use of the worksheet, complete a
provided and enter your Connecticut income from Line G on the
worksheet for each job.
appropriate line(s) of Schedule CT-SI.
Working Day Basis
Sales Basis
Employees who qualify to use the Employee Apportionment
Where compensation of a salesperson, agent, or other employee
Worksheet and who are compensated on an hourly, daily, weekly,
is based in whole or in part upon commissions from sales,
or monthly basis should use the working day basis to apportion
Connecticut adjusted gross income derived from or connected
their income. The income of these taxpayers is apportioned to
with sources within Connecticut is determined by multiplying the
Connecticut in the same proportion that the amount of time spent
gross compensation earned from sales everywhere, determined as
working in Connecticut bears to the total working time.
if the nonresident were a resident, by a fraction. The numerator is
Line A: Working Days Outside Connecticut
the amount of sales made within Connecticut and the denominator
Enter the number of days you worked outside of Connecticut.
is the amount of sales made everywhere. The amount of sales
is determined on the same basis as that on which the amount
Line B: Working Days Inside Connecticut
of sales is determined for purposes of fi guring the individual’s
Enter the number of days you worked inside of Connecticut.
commissions. The determination of whether sales are made within
Working days do not include days on which you were not required
Connecticut or elsewhere is based upon where the salesperson,
to work, such as holidays, sick days, vacations, and paid or unpaid
agent, or employee performs the activities in obtaining the order,
leave. If you spent a working day partly inside and partly outside
not the location of the formal acceptance of the contract.
of Connecticut, treat the day as having been spent one half inside
Mileage Basis
Connecticut.
Where an employee’s wages are based on mileage, Connecticut
Line C: Total Working Days
adjusted gross income derived from or connected with sources
Add Line A and Line B and enter the total on Line C.
within this state is determined by multiplying the employee’s gross
wages, determined as if the nonresident were a resident, wherever
Line D: Nonworking Days
earned, from the employment which includes employment carried
Enter your nonworking days. Your nonworking days are those
on in Connecticut, by a fraction. The numerator is the employee’s
days during the year (or during the period you worked if your job
total mileage traveled in Connecticut and the denominator is the
lasted less than a year) that you are not required to work, such
employee’s total mileage upon which the employer computes
as Saturdays, Sundays, holidays, sick days, vacation, and leave
total wages.
with or without pay.
Line E: Connecticut Ratio
Schedule CT-1040AW Instructions
Divide Line B by Line C and enter the result on Line E.
General Information
Line F: Total Income Being Apportioned
Part-year resident individuals must complete Schedule
Enter your total income from employment earned both inside and
CT-1040AW, Part-Year Resident Income Allocation, to calculate
outside of Connecticut.
Connecticut-sourced income for the entire taxable year. After
completing Schedule CT-1040AW, add the amount in Column B
to the amount in Column D and transfer each total to the
corresponding line of Schedule CT-SI.
Page 32
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