Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 7
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56Group A
Example: Jill is a resident of Florida. She enlisted in the Navy
1. You did not maintain a permanent place of abode in
in Florida and was stationed in Groton, Connecticut. She earned
Connecticut for the entire 2013 taxable year;
$38,000 in military pay.
2. You maintained a permanent place of abode outside of
If Jill had no other income . . .
Connecticut for the entire 2013 taxable year; and
Since Jill resided and enlisted in Florida, she is considered
3. You spent not more than 30 days in the aggregate in
a resident of Florida and does not have to fi le a Connecticut
Connecticut during the 2013 taxable year.
return. Military personnel are residents of the state in which
they resided when they enlisted.
Group B
If Jill had a part-time job in Connecticut . . .
1. You were in a foreign country for at least 450 days during any
Her Connecticut-sourced income from nonmilitary employment
period of 548 consecutive days;
is taxable. Jill must fi le Form CT-1040NR/PY to report this
2. During this period of 548 consecutive days, you did not spend
income.
more than 90 days in Connecticut and you did not maintain a
permanent place of abode in Connecticut at which your spouse
Spouses of military personnel, see Informational Publication
(unless legally separated) or minor children spent more than
2012(15), Connecticut Income Tax Information for Armed Forces
90 days; and
Personnel and Veterans.
3. During the nonresident portion of the taxable year in which the
Combat Zone
548-day period begins, and during the nonresident portion of
the taxable year in which the 548-day period ends, you were
The income tax return of any individual in the U.S. Armed Forces
present in Connecticut for no more than the number of days
serving in a combat zone or injured and hospitalized while serving
that bears the same ratio to 90 as the number of days in such
in a combat zone is due 180 days after returning. There will be
portion of the taxable year bears to 548. See the calculation
no penalty or interest charged. For any individual who dies while
below.
on active duty in a combat zone or as a result of injuries received
in a combat zone, no income tax or return is due for the year of
Number of days in the
Maximum days
death or for any prior taxable year ending on or after the fi rst
nonresident portion
allowed in
x
90
=
day serving in a combat zone. If any tax was previously paid for
548
Connecticut
those years, the tax will be refunded to the legal representative
of the estate or to the surviving spouse upon the fi ling of a return
See Special Notice 2000(17), 2000 Legislation Affecting the
on behalf of the decedent. In fi ling the return on behalf of the
Connecticut Income Tax.
decedent, the legal representative or the surviving spouse should
enter zero tax due and attach a statement to the return along with
Military Personnel Filing Requirements
a copy of the death certifi cate.
Military personnel and their spouses who claim Connecticut as a
Combat zone is an area designated by an Executive Order from the
residence but are stationed elsewhere are subject to Connecticut
President of the United States as areas in which the U.S. Armed
income tax. If you enlisted in the service as a Connecticut resident
Forces are engaging or have engaged in combat. A combat zone
and have not established a new domicile (permanent legal
also includes an area designated by the federal government as a
residence) elsewhere, you are required to fi le a resident income tax
qualifi ed hazardous duty area.
return unless you meet all of the conditions in Group A or Group
Spouses of military personnel and civilians supporting the military
B for being treated as a nonresident. See Resident, Part-Year
in a combat zone region who are away from their permanent duty
Resident, or Nonresident, on Page 6. The rate at which your other
stations, but are not within the designated combat zone, are also
income is taxed for Connecticut income tax purposes has been
affected by the enactment by Congress of the Service Members
eligible for the 180 day extension.
Civil Relief Act. See instructions for Form CT-1040NR/PY,
Individuals requesting an extension under combat zone provisions
Line 51, on Page 23.
should print both the name of the combat zone and the operation
If your permanent home (domicile) was outside Connecticut
they served with at the top of their Connecticut tax return. This is
when you entered the military, you do not become a Connecticut
the same combat zone or operation name provided on their federal
resident because you are stationed and live in Connecticut. As
income tax return. See Informational Publication 2012(15),
a nonresident, your military pay is not subject to Connecticut
Connecticut Income Tax Information for Armed Forces Personnel
income tax. However, income you receive from Connecticut
and Veterans.
sources while you are a nonresident may be subject to Connecticut
income tax.
How Nonresidents and Part-Year Residents
Are Taxed
If you are a nonresident or a part-year resident, your tax liability
is computed based upon the greater of your Connecticut adjusted
QRCs for websites, DRS
gross income or your total income from Connecticut sources.
publications, telephone
You must calculate the tax in the same manner as a resident
numbers, and email
individual. Then, prorate the tax based upon the percentage of your
addresses referenced on
this page.
Connecticut adjusted gross income derived from or connected
SN 2000(17)
IP 2012(15)
with Connecticut sources.
Page 7
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Ct-1040nr/py - Connecticut Nonresident Or Part-year Resident Income Tax Return - 2004
Financial
Form Ct-1040 Nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return And Instructions - 2012
Financial
Form Ct-1040 Nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return And Instructions - 2011
Financial
Related Categories
Parent category: Financial