Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 17
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56Line 7
Line 9
Enter the greater of Line 5 or Line 6 on Line 7. If Line 5 and Line
If Line 5 is greater than Line 6, divide Line 6 by Line 5 and enter
6 are equal, enter that amount on Line 7. If the amount on Line 7
the result. If the result is less than zero, enter “0.” If Line 6 is equal
is zero or less, go to Line 12 and enter “0.”
to or greater than Line 5, enter 1.0000. Do not enter a number that
is less than zero or greater than one. Round to four decimal places.
Line 8: Income Tax
Line 10
For each fi ling status, if the amount on Line 7 is: $12,000 or
less for fi ling separately; $13,500 or less for single; $19,000 or
Multiply Line 9 by Line 8 and enter the result on Line 10.
less for head of household; or $24,000 or less for fi ling jointly or
Line 11: Credit for Income Taxes Paid to Qualifying
qualifying widow(er) with dependent child, enter “0” on Line 8.
Jurisdictions (Part-Year Residents Only)
You do not owe any income tax. Otherwise, use one of the
If all or part of the income reported on this return for the period of
following methods to calculate your tax:
your Connecticut residency is subject to income tax in a qualifying
• Tax Tables: If Line 7 is less than or equal to $102,000, you
jurisdiction and you have fi led a return and paid income taxes to
may use the Tax Tables, on Page 40 to fi nd your tax. If your
that jurisdiction, complete Form CT-1040NR/PY, Schedule 2, and
Connecticut adjusted gross income is more than $102,000 but
enter the amount from Line 61 here. See Schedule 2 - Credit for
less than or equal to $552,000, you may use the tax tables posted
Income Taxes Paid to Qualifying Jurisdictions (Part-Year Residents
on the DRS website to fi nd your tax. Be sure to use the correct
Only), on Page 24.
column in the Tax Tables. After you have found the correct tax,
The credit for income tax paid to other jurisdictions is limited to
enter that amount on Line 8.
part-year residents for the period of their Connecticut residency.
• Tax Calculation Schedule: If your Connecticut adjusted
You must attach a copy of your return fi led with the qualifying
gross income is more than $552,000, you must use the Tax
jurisdiction(s) or the credit will be disallowed.
Calculation Schedule, on Page 50; or visit
to use the Income Tax Calculator on the DRS website to fi gure
Line 12
your tax. You may also use the Income Tax Calculator or the
Subtract Line 11 from Line 10 and enter the result. If Line 11 is
Tax Calculation Schedule if your Connecticut adjusted gross
greater than Line 10, enter “0.”
income is less than or equal to $552,000.
Line 13: Connecticut Alternative Minimum Tax
Nonresidents or part-year residents must calculate the tax in
If you were required to pay the federal alternative minimum tax
the same manner as resident individuals. Then, nonresidents or
for 2012, you must fi le Form CT-6251, Connecticut Alternative
part-year residents prorate the tax based upon the percentage
Minimum Tax Return - Individuals. Enter on Line 13 the amount
of their Connecticut adjusted gross income derived from or
shown on Form CT-6251, Line 23.
connected with Connecticut sources.
Line 14
Example 1: Sue, a nonresident individual whose fi ling status
Add Line 12 and Line 13. Enter the total on Line 14.
is single, worked in Connecticut during the entire 2012 taxable
year. Sue enters $40,000 on Form CT-1040NR/PY, Line 5,
Line 15: Allowable Credits
and $20,000 on Form CT-1040NR/PY, Line 6. Because the
Enter the amount from Schedule CT-IT Credit, Income Tax
amount on Line 5 is greater than the amount on Line 6, Sue
Credit Summary, Part I, Line 11.
enters $40,000 on Form CT-1040NR/PY, Line 7. Sue fi nds
Use Schedule CT-IT Credit to claim the tax credits (see Page 14)
the tax on $40,000 in the tax tables and enters $1,596 on Form
or to claim the credit for a prior year alternative minimum tax
CT-1040NR/PY, Line 8. Sue then divides Line 6 by Line 5
from Form CT-8801.
and enters 50% on Line 9. Sue’s Connecticut income tax
is $798 ($1,596 x .50) and she enters this amount on Form
Line 16: Connecticut Income Tax
CT-1040NR/PY, Line 10.
Subtract Line 15 from Line 14 and enter the result. If less than
Example 2: Ben, a part-year resident individual whose fi ling
zero, enter “0.”
status is single, moved from Connecticut to Rhode Island on
Line 17: Individual Use Tax
August 15, 2012. Ben enters $20,000 on Form CT-1040NR/PY,
Complete the Connecticut Individual Use Tax Worksheet on
Line 5, and $40,000 on Line 6. Because the amount on Line 6 is
Page 38, then complete and attach Schedule 3 on Page 4 of Form
greater than the amount on Line 5, Ben enters $40,000 on Form
CT-1040NR/PY. Enter on Line 17 total use tax due as reported
CT-1040NR/PY, Line 7. Ben then fi nds the tax on $40,000 in the
on Schedule 3, Line 62. You must enter “0” if no Connecticut
tax tables and enters $1,596 on Form CT-1040NR/PY, Line 8.
use tax is due; otherwise you have not fi led a use tax return. See
Because the amount on Line 6 is greater than the amount on Line 5,
Page 37 for more information on the use tax.
Ben enters 1.0000 on Line 9. Ben’s Connecticut income tax is
$1,596 ($1,596 x 1.0000) and he enters this amount on Form
Line 18 and Line 19
CT-1040NR/PY, Line 10.
Add Line 16 and Line 17. Enter the total on Line 18 and Line 19.
Page 17
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