Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 5
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56Who Must File Form CT-1040NR/PY
The following examples explain the gross income test:
You must fi le Form CT-1040NR/PY, Connecticut Nonresident
Example 1: A nonresident whose only income is from a sole
and Part-Year Resident Income Tax Return, if you were a
proprietorship located in Connecticut fi les a federal Form 1040
nonresident or part-year resident of Connecticut in 2013 and any
and reports the following on Schedule C:
of the following is true for the 2013 taxable year:
Gross Income
$100,000
• You had Connecticut income tax withheld;
Expenses
(92,000)
Net Income
$ 8,000
• You made estimated tax payments to Connecticut or made a
payment with Form CT-1040 EXT, Application for Extension
Because the gross income of $100,000 exceeds the minimum
of Time to File Connecticut Income Tax Return for Individuals;
requirement and the income is from a Connecticut source, this
nonresident must fi le Form CT-1040NR/PY.
• You were a part-year resident who meets the Gross Income
Test or who had a federal alternative minimum tax liability; or
Example 2: A Connecticut part-year resident who fi les as
• You were a nonresident with Connecticut-sourced income
single on Form CT-1040NR/PY received $8,000 in federally
who meets the Gross Income Test or had a federal alternative
nontaxable Social Security benefi ts and $11,000 in interest
minimum tax liability. See Connecticut-Sourced Income of a
income. Since nontaxable Social Security benefi ts are not
Nonresident, on Page 8.
included in gross income, the Connecticut part-year resident is
not required to fi le a return unless Connecticut tax was withheld
If none of the above apply, do not fi le Form CT-1040NR/PY.
or estimated tax payments were made.
Gross income means all income you received in the form of
money, goods, property, services not exempt from federal income
Example 3: A nonresident whose fi ling status is single for federal
tax, and any additions to income required to be reported on Form
income tax purposes received $13,500 in wage income from
CT-1040NR/PY, Schedule 1.
Connecticut employment and $1,000 in federally-exempt interest
from California state bonds. The taxpayer’s federal gross income
Gross income includes income from sources within Connecticut
with additions from Form CT-1040NR/PY, Schedule 1 (interest
and outside of Connecticut. Gross income includes, but is not
on state or local obligations other than Connecticut), is $14,500.
limited to:
Therefore, the nonresident must fi le Form CT-1040NR/PY.
• Compensation for services, including wages, fees, commissions,
Relief From Joint Liability
taxable fringe benefi ts, and similar items;
In general, if you and your spouse fi le a joint income tax return,
• Gross income from a business;
you are both responsible for paying the full amount of tax, interest,
• Capital gains;
and penalties due on your joint return. However, in very limited
• Interest and dividends;
and specifi c cases, relief may be granted if you believe all or any
• Gross rental income;
part of the amount due should be paid only by your spouse. You
may request consideration by fi ling Form CT-8857, Request for
• Gambling winnings;
Innocent Spouse Relief (And Separation of Liability and Equitable
• Alimony;
Relief). See Special Notice 99(15), Innocent Spouse Relief,
• Taxable pensions and annuities;
Separation of Liability, and Equitable Relief.
• Prizes and awards;
Title 19 Recipients
• Your share of income from partnerships, S corporations, estates,
If you are a Title 19 recipient, you must fi le a Connecticut income
or trusts;
tax return if you meet the requirements for Who Must File Form
• IRA distributions;
CT-1040NR/PY, on this page.
• Unemployment compensation;
However, if you do not have funds to pay your Connecticut
• Federally taxable Social Security benefi ts; and
income tax, complete Form CT-19IT, Title 19 Status Release,
• Federally taxable disability benefi ts.
and attach it to the front of your Connecticut income tax return if
the following two conditions apply:
Gross Income Test
• You were a Title 19 recipient during 2013; and
You must fi le a Connecticut income tax return if your gross income
• Medicaid assisted in the payment of your long-term care in a
for the 2013 taxable year exceeds:
nursing or convalescent home during 2013.
• $12,000 and you are married fi ling separately;
Completing this form authorizes DRS to verify your Title 19 status
• $14,000 and you are fi ling single;
for 2013 with the Department of Social Services.
• $19,000 and you are fi ling head of household; or
Deceased Taxpayers
• $24,000 and you are married filing jointly or qualifying
widow(er) with dependent child.
An executor, administrator, or surviving spouse must file a
Connecticut income tax return, for that portion of the year before
QRCs for websites, DRS
the taxpayer’s death, for a taxpayer who died during the year if the
publications, telephone
requirements for Who Must File Form CT-1040NR/PY are met.
numbers, and email
The executor, administrator, or surviving spouse must check the
addresses referenced on
box next to the deceased taxpayer’s SSN on the front page of the
this page.
return. The person fi ling the return must sign for the deceased
SN 99(15)
taxpayer on the signature line and indicate the date of death.
Page 5
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