Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 9
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56gain, loss, and deduction reported for your residency period. See
For more information on the requirements for a surety bond,
Schedule CT-1040AW Instructions, on Page 32.
contact DRS and request a copy of Conn. Agencies Regs.
§12-717(c)(4)-1, Form CT-12-717A, Change of Resident Status
Example 1: Laura, a part-year resident who moved out of
- Special Accruals, Connecticut Surety Bond Form, and Form
Connecticut in June 2013, sold property on the installment basis
CT-12-717B, Change of Resident Status - Special Accruals, Other
in April 2013. She will receive annual installment payments
Acceptable Security Form.
for fi ve years. She must accrue the entire gain on the sale of
Change From Nonresident to Resident
the property to the portion of 2013 when she was a resident
of Connecticut because her right to receive the gain was fi xed
If you moved into Connecticut during the taxable year, items of
and the amount was determinable before the time she changed
income, gain, loss, or deduction that accrue to the period of the
her residency.
year prior to your Connecticut residency are not included in your
Connecticut-sourced income. However, items of income derived
Example 2: Rick, a resident of Connecticut, retired from his
from or connected with Connecticut sources may not be accrued
Connecticut employment on September 1, 2013, and moved to
to the nonresident period and must be included in calculating your
Florida. His employer notifi ed him on August 15, 2013, that
Connecticut-sourced income for that year.
he would receive a $1,000 bonus on September 15, 2013. He
must accrue the $1,000 bonus to the portion of 2013 when he
Example: Nikki was a California resident from January 1,
was a resident because the right to receive the bonus was fi xed
2013, until July 31, 2013. She became a Connecticut resident on
and the amount was determinable before the time he changed
August 1. While a resident of California, Nikki earned $10,000
his residency.
for work performed in that state, but she did not receive payment
for that work until September 30, 2013.
Example 3: Emma, a Connecticut resident, won the Connecticut
Lottery in 2013. The proceeds from her wager were reported
Nikki also owned a condominium in Connecticut, which she
on federal Form W-2G. Emma will receive her winnings on the
rented to a third party from January 1 to July 31, 2013. She
installment basis for 20 years. During the 2013 taxable year,
received payment of the rent for the fi rst four months of the
Emma moved out of Connecticut and is a part-year resident
year while she was living in California and she received the
because she changed her permanent legal residence. Ordinarily,
remaining payments after she became a Connecticut resident.
Emma’s Connecticut Lottery winnings would be subject to
Nikki will file a Connecticut part-year resident return for
special accrual; however, Emma may avoid special accrual
2013. The $10,000 of California source income earned before
on those lottery winnings as long as the Connecticut Lottery
Nikki changed her residency is accrued to her nonresidency
Corporation continues to withhold Connecticut income tax
period even though she received the payment after becoming a
from those winnings. Emma will remain subject to Connecticut
Connecticut resident. The rental payments from Connecticut real
income tax for the years during which the lottery winnings are
estate are considered Connecticut-sourced income regardless of
received.
when she received this income. Therefore, the entire amount of
If Emma won another state’s lottery during 2013, she would be
rental income is includable in her Connecticut adjusted gross
subject to Connecticut income tax while a Connecticut resident.
income and none of it is subject to special accrual.
If Emma moves out of Connecticut, and is a part-year resident
because she changes her permanent legal residence, her lottery
Forms and Schedules Included in This Booklet
winnings would be subject to special accrual.
This booklet contains forms you may have to complete in
addition to Form CT-1040NR/PY. Below is a description
Payment of Tax
of these forms and an explanation of who should complete
If you moved out of Connecticut during the taxable year and
them. A self-employed nonresident or part-year resident (for
you have items of income or gain subject to special accrual, you
his or her nonresidency period) who carried on business both
must either:
in and outside of Connecticut may also be required to file
Schedule CT-1040BA, Nonresident Business Apportionment (not
• Include the items of accrual in the calculation of tax in the year
included in this booklet). See Page 34 for instructions.
you changed your residence; or
• File a surety bond or other security and pay the tax as a
Form
Who Should Complete
nonresident in the year(s) the income is actually received.
Surety Bond
All nonresidents and part-year residents
Schedule CT-SI
You may elect to defer the payment of Connecticut income tax
Parts 1 and 2
on items of special accrual by fi ling a surety bond with DRS in
an amount not less than the amount of the additional Connecticut
A nonresident employee or part-year
Employee
income tax that would be payable if no surety bond or other
employee (for his or her nonresidency
Apportionment
security were fi led. If you choose this option, you must fi le Form
period) who worked in and outside of
Worksheet
CT-1040NR/PY for the taxable year when you change your
Connecticut and does not know the actual
residence. Include a separate statement showing the nature and
amount of Connecticut-sourced income.
amount of each item of special accrual as of the date of change
of residence together with a computation of the additional
All part-year residents
Schedule CT-1040AW
Connecticut income tax which would be due if the election to fi le
a surety bond had not been made.
Page 9
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