Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 23
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56Social Security Benefi t Adjustment Worksheet - Line 44
Enter the amount from Form CT-1040NR/PY, Line 1. .............................................................................
If your fi ling status is single or fi ling separately, is the amount on Line 1 $50,000 or more?
Yes: Complete this worksheet.
No: Do not complete this worksheet. Enter the amount of federally taxable Social Security benefi ts you reported on federal
Form 1040, Line 20b, or federal Form 1040A, Line 14b, on Form CT-1040NR/PY, Line 44.
If your fi ling status is fi ling jointly, qualifying widow(er), or head of household, is the amount on Line 1 $60,000 or more?
Yes: Complete this worksheet.
No: Do not complete this worksheet. Enter the amount of federally taxable Social Security benefi ts you reported on federal
Form 1040, Line 20b, or federal Form 1040A, Line 14b, on Form CT-1040NR/PY, Line 44.
A. Enter the amount reported on your 2012 federal Social Security Benefi ts Worksheet, Line 1.
A.
If Line A is zero or less, stop here and enter “0” on Line 44. Otherwise, go to Line B.
B. Enter the amount reported on your 2012 federal Social Security Benefi ts Worksheet, Line 9.
However, if fi ling separately and you lived with your spouse at any time during 2012, enter
the amount reported on Line 7 of your federal Social Security Benefi ts Worksheet.
B.
If Line B is zero or less, stop here. Otherwise, go to Line C.
C. Enter the lesser of Line A or Line B.
C.
D. Multiply Line C by 25% (.25).
D.
E. Taxable amount of Social Security benefi ts reported on your 2012 federal Social Security Benefi ts
Worksheet, Line 18.
E.
F. Social Security Benefi t Adjustment - Subtract Line D from Line E. Enter the amount here and on
Form CT-1040NR/PY, Schedule 1, Line 44. If Line D is greater than or equal to Line E, enter “0.”
F.
benefi ts, to the extent included in your federal adjusted gross
Line 49: Gain on Sale of Connecticut State and
income. However, do not enter sickness benefi ts paid by the RRB
Local Government Bonds
resulting from an on-the-job injury because these benefi ts are not
Enter the total of all gains from the sale or exchange of notes,
included in your federal adjusted gross income.
bonds, or other obligations of the State of Connecticut or its
municipalities used in determining gain (loss) for federal income
Line 47: 50% of Military Retirement Pay
tax purposes.
Subtract 50% of the income received as military retirement pay,
to the extent included in federal adjusted gross income, if you
Line 50: Connecticut Higher Education Trust
are a retired member of the armed forces of the United States
(CHET) Contributions
or the National Guard (retired military member) or if you are a
Enter your contributions to a CHET account(s). The modifi cation
benefi ciary receiving survivor benefi ts under an option or election
cannot exceed the maximum allowable contribution. The
made by a deceased retired military member.
maximum CHET contribution that may be subtracted is the
lesser of (1) the amount of contributions to all CHET accounts
Payments received by a former spouse of a retired military member
under a fi nal decree of divorce, dissolution, annulment, or legal
during the taxable year; or (2)(A) $5,000 for each individual
separation; or a court ordered, ratifi ed, or approved property
taxpayer (including individuals whose filing status on their
settlement incident to a decree dividing military retirement pay,
Connecticut income tax return is single, head of household, fi ling
do not qualify for the 50% retirement pay exclusion.
separately), or (B) $10,000 for individuals whose fi ling status on
their Connecticut income tax return is fi ling jointly or qualifying
Line 48: Beneficiary’s Share of Connecticut
widow(er) with dependent child.
Fiduciary Adjustment
If your CHET contribution during the taxable year exceeds
If you have any income from an estate or trust, your share of any
the maximum CHET contribution, the excess may be carried
Connecticut modifi cations (that is, your share of the Connecticut
forward for the fi ve succeeding taxable years provided the CHET
fi duciary adjustment) that applies to the income will be shown
contribution carried forward and subtracted from federal adjusted
on Schedule CT-1041B, Part 1, Column 5. Your share of these
gross income of the succeeding taxable years does not exceed
modifi cations should be provided to you by the fi duciary on
the maximum CHET contribution. CHET contributions made
Schedule CT-1041 K-1. If your share of these modifi cations is an
in the current taxable year are used before using any carryover
amount less than zero, enter the amount on Line 48. If the amount
from prior years.
is greater than zero, enter the amount on Line 37.
Enter the CHET account number in the space provided. If you
If you are a benefi ciary of more than one trust or estate, enter the
made contributions to more than one account, you enter only one
net amount of all the modifi cations, if less than zero, on Line 48.
account number.
See Special Notice 2006(11), 2006 Legislative Changes Affecting
the Income Tax.
Page 23
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