Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 8
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56Connecticut Adjusted Gross Income
• Gambling winnings (other than reportable Connecticut Lottery
winnings shown on federal Form W-2G). See Informational
Connecticut adjusted gross income is your federal adjusted gross
Publication 2011(27), Connecticut Income Tax Treatment of
income as properly reported on federal Form 1040, Line 37;
Gambling Winnings Other Than State Lottery Winnings;
federal Form 1040A, Line 21, or federal Form 1040EZ, Line 4;
• Interest you earned from a Connecticut bank (unless earned by
and any Connecticut modifi cations required to be reported on
a Connecticut business); or
Form CT-1040NR/PY, Schedule 1.
• Income you received from business or employment activities
Connecticut-Sourced Income of a Nonresident
in Connecticut that are considered casual, isolated, or
Connecticut-sourced income of a nonresident is income derived
inconsequential.
from or connected with sources within Connecticut when the
Activities Considered Casual, Isolated, or
income is:
Inconsequential
• Attributable to ownership or disposition of real or tangible
In general, activities that meet one of the following tests are
personal property within Connecticut including but not limited
considered casual, isolated, or inconsequential:
to the income from the rental or sale of the property;
1. $6,000 test - The gross income from the presence of a
• Attributable to compensation for services performed in
nonresident in Connecticut does not exceed $6,000 in the taxable
Connecticut or income from a business, trade, profession, or
year. However, this test does not apply to a nonresident who is a
occupation carried on in Connecticut, including income derived
member of one or more pass-through entities with Connecticut-
directly or indirectly by athletes, entertainers, or performing
sourced income. In such a case, the nonresident member’s
artists from closed-circuit and cable television transmissions of
activities is not considered casual, isolated, or inconsequential
irregularly scheduled events if the transmissions are received
unless the member’s Connecticut-sourced income from the
or exhibited within Connecticut;
pass-through entity or entities is less than $1,000.
• Unemployment compensation received from the Connecticut
An employee’s wages for services performed in Connecticut are
Department of Labor;
taxable, regardless of the amount, unless the employee’s services
• From a partnership doing business in Connecticut;
meet the Ancillary Activity Test. Also, reportable Connecticut
• From an S corporation doing business in Connecticut;
Lottery winnings are taxable regardless of the amount.
• From a trust or estate with income derived from or connected
2. Ancillary Activity Test - The nonresident’s presence in
with sources within Connecticut;
Connecticut is ancillary to his or her primary business or
employment duties performed at a base of operations outside
• From a nonqualifi ed deferred compensation plan for services
of Connecticut. Ancillary activities are those activities that
performed wholly or partly within Connecticut; or
are secondary to the individual’s primary out-of-state duties,
• From reportable Connecticut Lottery winnings. Winnings from
and include such things as presence in the state for planning,
the Connecticut Lottery, including Powerball, are reportable if
training, attendance at conferences or symposia, etc.
the winner was issued a federal Form W-2G by the Connecticut
Lottery Corporation. In general, the Connecticut Lottery
Connecticut-Sourced Income of a Part-Year
Corporation is required to issue a federal Form W-2G to a winner
Resident
if the Connecticut Lottery winnings, including Powerball, are
Connecticut-sourced income of a part-year resident is the sum of:
$600 or more and at least 300 times the amount of the wager.
1. Connecticut adjusted gross income for the part of the year
See Informational Publication 2011(28), Connecticut Income
you were a resident;
Tax Treatment of State Lottery Winnings Received by Residents
2. Income derived from or connected with Connecticut sources
and Nonresidents of Connecticut.
for the part of the year you were a nonresident; and
In general, Connecticut-sourced income of a nonresident does
3. Special accruals.
not include the following income even if it was included in your
federal adjusted gross income:
Items Subject to Special Accrual
• Distributions from pension or retirement plans (such as 401K
A part-year resident must recognize and report items of income,
plans);
gain, loss, or deduction on the accrual basis regardless of the
• Interest, dividends, or gains from the sale or exchange of
method of accounting normally used. In general, an item of income
intangible personal property unless that property is employed
is subject to special accrual if the right to receive it is fi xed and
in a business, trade, profession, or occupation carried on in
the amount to be paid is determinable with reasonable accuracy
Connecticut;
at the time residency status is changed.
• Compensation received for active service in the U.S. military;
Change From Resident to Nonresident
• Dividends from a corporation doing business in Connecticut;
If you moved out of Connecticut during the taxable year, you must
• Compensation you received from an interstate rail carrier,
include, in calculating your Connecticut adjusted gross income
interstate motor carrier, or an interstate motor private carrier;
for the period of your Connecticut residency, all items of income,
gain, loss, or deduction you would be required to include if you
QRCs for websites, DRS
were fi ling a federal income tax return for the same period on
publications, telephone
the accrual basis, together with any other accruals not otherwise
numbers, and email
includible or deductible for federal or Connecticut income tax
addresses referenced on
purposes (such as deferred gains on installment obligations).
this page.
IP 2011(28)
IP 2011(27)
Include items of special accrual with other items of income,
Page 8
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