Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 16
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56Filing Separately for Federal and Connecticut: This is your
for an ITIN from the Internal Revenue Service by fi ling federal
Connecticut income tax fi ling status if your fi ling status for federal
Form W-7, but have not received the ITIN, must wait for the ITIN
income tax purposes is married fi ling separately.
to be issued before fi ling their Connecticut tax return. However,
if you have not received your ITIN by April 15, fi le your return
Filing Separately for Connecticut Only: This is your Connecticut
without the ITIN, enter Applied For or NRA in the SSN fi eld, pay
income tax fi ling status if you are spouses in a same-sex marriage
the tax due, and attach a copy of the federal Form W-7. DRS will
and have not elected to fi le a joint Connecticut income tax return.
contact you upon receipt of your return. DRS will hold your return
This is also your Connecticut income tax fi ling status if the
until you receive your ITIN and you forward the information to us.
instructions above so indicate.
If you fail to submit the information requested, the processing of
Qualifying Widow(er): If your filing status is qualifying
your return will be delayed.
widow(er) with dependent child on federal From 1040 or 1040A,
Rounding Off to Whole Dollars
check the box on Form CT-1040NR/PY for “Qualifying widow(er)
with dependent child.” Do not enter your deceased spouse’s name
You must round off cents to the nearest whole dollar on your
or SSN in the spaces provided for spouse’s name and spouse’s SSN.
return and schedules. If you do not round, DRS will disregard
the cents. Round down to the next lowest dollar all amounts that
Spouses With Different Residency Status
include 1 through 49 cents. Round up to the next highest dollar all
When one spouse is a nonresident alien and the other spouse
amounts that include 50 through 99 cents. However, if you need
is a citizen or resident of the United States, each spouse who is
to add two or more amounts to compute the amount to enter on a
required to fi le a Connecticut income tax return must fi le as fi ling
line, include cents and round off only the total.
separately for Connecticut only unless:
Example: Add two amounts ($1.29 + $3.21) to compute the
• An election is made by the nonresident alien and his or her
total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and
spouse to fi le a joint federal income tax return and they do, in
entered on the line.
fact, fi le a joint federal income tax return. This requirement
does not apply if you are spouses in a same-sex marriage; and
DRS does not round when issuing refunds.
• The spouses are otherwise required or permitted to fi le a joint
Connecticut income tax return.
2
Calculate Your Tax
The election to fi le a joint return means the joint federal adjusted
Except as otherwise noted, any reference in these instructions to
gross income must be used on Form CT-1040NR/PY, Line 1.
fi ling jointly includes fi ling jointly for federal and Connecticut
It also means the spouse who might not otherwise be required
and fi ling jointly for Connecticut only. Likewise, fi ling separately
to fi le a Connecticut income tax return will now be jointly and
includes fi ling separately for federal and Connecticut and fi ling
severally liable for any tax liability associated with the fi ling of a
separately for Connecticut only.
joint Connecticut income tax return.
If you are fi ling a joint federal return with your spouse but are
Line 1: Federal Adjusted Gross Income
required to fi le a separate Connecticut return, each of you has to
Enter your federal adjusted gross income from your 2012
recompute your federal adjusted gross income as if you were
federal income tax return. This is the amount reported on federal
each fi ling as married fi ling separately for federal income tax
Form 1040, Line 37; federal Form 1040A, Line 21; or federal
purposes. Enter on Form CT-1040NR/PY, Line 1, your income as
Form 1040EZ, Line 4.
recalculated. This provision does not apply if you are spouses in
Nonresident aliens, see Special Information for Nonresident
a same-sex marriage.
Aliens, on Page 7. Spouses in a same-sex marriage, see Taxpayers
Taxpayers Filing Jointly for Connecticut Only: Taxpayers fi ling
Filing Jointly for Connecticut Only on this page.
jointly for Connecticut only must recalculate their federal adjusted
Line 2: Additions
gross income as if, for federal tax purposes, they were allowed
Enter the amount from Form CT-1040NR/PY, Schedule 1, Line 41.
and elected to fi le as married fi ling jointly.
See Additions to Federal Adjusted Gross Income, on Page 21.
Employer provided health insurance coverage for an employee’s
spouse in a same-sex marriage is taxable income to the employee
Line 3
for federal income tax purposes. In this case, you must subtract
Add Line 1 and Line 2. Enter the total on Line 3.
the amount from your federal adjusted gross income and enter the
Line 4: Subtractions
result on Line 1 of your Connecticut income tax return.
Enter the amount from Form CT-1040NR/PY, Schedule 1, Line 52.
Social Security Number, Name, and Address
See Subtractions From Federal Adjusted Gross Income, on
You must enter your Social Security Number (SSN), name, and
Page 22.
address in the space provided. If your city or town of residence
Line 5: Connecticut Adjusted Gross Income
is different from your mailing address enter the additional
information in the space provided. If you fi le a joint return, enter
Subtract Line 4 from Line 3 and enter the result. This is your
your SSN and your spouse’s SSN in the order they appear on
Connecticut adjusted gross income.
your federal return. If the taxpayer is deceased, see Deceased
Line 6: Income From Connecticut Sources
Taxpayers, on Page 6.
Complete Schedule CT-SI. See Schedule CT-SI Instructions,
If you are a nonresident alien and do not have an SSN, enter your
on Page 28. Enter the income from Connecticut sources from
Individual Taxpayer Identifi cation Number (ITIN) in the space
Schedule CT-SI, Line 30.
provided above your name. Nonresident aliens who have applied
Page 16
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