Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 25
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56Schedule 2 Worksheet (Part-Year Residents Only)
Complete this worksheet to determine the amount of income
Column I
Column II
Column I
earned during the residency portion of your taxable year and
(from Column B,
Amount Taxable
Enter on Lines 1 through 30, Column I,
taxed by a qualifying jurisdiction. Complete a separate
in Qualifying
Schedule
worksheet for each qualifying jurisdiction if you paid
the amounts entered on Lines 1
CT-1040AW)
Jurisdiction
income tax to more than one qualifying jurisdiction.
through 30, Column B, respectively,
of Schedule CT-1040AW. See
1. Wages, salaries, tips, etc.
1
instructions , on Page 34.
2. Taxable interest
2
3. Ordinary dividends
3
Column II
For each line, enter that portion of
4. Alimony received
4
the amount entered on the same
5. Business income or (loss)
5
line of Column I you reported on
6. Capital gain or (loss)
6
an income tax return fi led with (and
7. Other gains or (losses)
7
on which income tax was paid to)
8. Taxable amount of IRA distributions
8
the qualifying jurisdiction. Enter
only the portion of Connecticut
9. Taxable amount of pensions and annuities
9
modifications, if any, directly
10. Rental real estate, royalties, partnerships,
related to income sourced in the
S corporations, trusts, etc.
10
qualifying jurisdiction.
11. Farm income or (loss)
11
Enter the amount from Line 30,
12. Unemployment compensation
12
Column II, on Form CT-1040NR/PY,
13. Taxable amount of social security benefi ts
13
Schedule 2, Line 55.
14. Other income: See instructions.
14
To this amount, add back any item
15. Add lines 1 through 14.
15
of loss or deduction and subtract
16. Educator expenses
16
any item of income or gain included
in Column II as an item of special
17. Certain business expenses of reservists, performing
accrual. Enter the result on Line 55.
artists, and fee-based government offi cials
17
Keep this worksheet with your
18. Health savings account deduction
18
2012 tax records. Do not attach
19. Moving expenses
19
to your tax return.
20. Deductible part of self-employment tax
20
21. Self-employed SEP, SIMPLE, and qualifi ed plans
21
The federal income tax return
22. Self-employed health insurance deduction
22
line references are to the federal
23. Penalty on early withdrawal of savings
23
Form 1040. If you fi le a federal
Form 1040A or federal Form
24. Alimony paid
24
1040EZ, use the appropriate
25. IRA deduction
25
lines from those forms.
26. Student loan interest deduction
26
27. Tuition and fees
27
Line references to federal Form 1040
series are based on information available
28. Reserved for future use
28
from the Internal Revenue Service’s
29. Total adjustments - Add Lines 16 through 28.
29
website as of November 16, 2012.
30. Subtract Line 29 from Line 15.
30
Income from intangibles, such as stocks and bonds, is not derived
• Alternative minimum tax paid to a qualifying jurisdiction;
from or connected with sources within a qualifying jurisdiction
• Income tax paid to a qualifying jurisdiction if you claimed
unless the income is from property employed in a business, trade,
credit on that jurisdiction’s income tax return for income tax
or profession carried on in that jurisdiction.
paid to Connecticut; or
• Penalties or interest on income taxes you paid to a qualifying
What Payments Do Not Qualify
jurisdiction.
• Income tax payments made to a qualifying jurisdiction on
income not derived from or connected with sources within
Limitations to the Credit
the qualifying jurisdiction (such as wages not derived from
The total credit is limited to whichever amount is least:
or connected with sources within the qualifying jurisdiction);
• The amount of income tax paid to the qualifying jurisdiction;
• Income tax payments made to a qualifying jurisdiction on
• The amount of Connecticut income tax due on the portion of
income not included in your Connecticut adjusted gross income
Connecticut adjusted gross income sourced in the qualifying
or Connecticut-sourced income;
jurisdiction and earned during the residency portion of your
• Income tax paid to a jurisdiction that is not a qualifying
taxable year; or
jurisdiction, including a foreign country or its provinces (for
• The amount entered on Form CT-1040NR/PY, Line 10.
example, Canada and Canadian provinces);
Page 25
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