Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 27
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56claiming credit for income taxes paid to a political subdivision of
Example: George, a part-year resident, worked in Rhode Island
another state, enter the name and the two-letter code of the state.
all year and paid $1,200 in Rhode Island tax. His total Rhode
Island wages were $20,000 of which $15,000 was earned while
Standard Two-letter Codes
he was a Connecticut resident. The income tax paid to Rhode
Alabama ................ AL
Kentucky............KY
North Carolina .....NC
Island during the residency portion of his taxable year is:
Arizona .................. AZ
Louisiana ...........LA
North Dakota .......ND
Arkansas ................ AR
Maine .................ME
Ohio .....................OH
$ 15,000
California .............. CA
Maryland............MD
Oklahoma ............OK
X $1,200 = $900
$ 20,000
Colorado ................ CO
Massachusetts .....MA
Oregon .................OR
Delaware ............... DE
Michigan ............MI
Pennsylvania........PA
He should enter $900 on Line 59.
District of Columbia DC
Minnesota ..........MN
Rhode Island ........RI
Georgia .................. GA
Mississippi .........MS
South Carolina .....S C
Income tax paid means the lesser of your income tax liability
Hawaii ................... HI
Missouri .............MO
Tennessee ............TN
to the qualifying jurisdiction or the income tax paid to that
Idaho ..................... ID
Montana .............MT
Utah .....................UT
jurisdiction as reported on a return fi led with that jurisdiction,
Illinois ................... IL
Nebraska ............NE
Vermont ...............VT
but not any penalty or interest. Do not report the amount of tax
Indiana ................... IN
New Jersey.........NJ
Virginia ................VA
withheld for that jurisdiction directly from your W-2 or 1099 form.
Iowa ....................... IA
New Mexico ......NM
West Virginia .......WV
You must fi rst complete a return for the qualifying jurisdiction to
Kansas ................... KS
New York ...........NY
Wisconsin ............WI
determine the amount of income tax paid.
Line 55: Non-Connecticut Income
Line 60
Complete Schedule 2 Worksheet, on Page 25 to determine the total
of non-Connecticut income included in your Connecticut adjusted
Enter the lesser of the amounts reported on Line 58 or Line 59.
gross income for the residency portion of your taxable year and
Line 61: Total Credit for Income Taxes Paid to
reported on a qualifying jurisdiction’s income tax return. To the
Qualifying Jurisdictions
amount on Schedule 2 Worksheet, Line 30, Column II, add back
Add the amounts from Line 60A, Line 60B, and Line 60 of any
any item of loss or deduction and subtract any item of income or
additional worksheets. The amount on Line 61 cannot exceed the
gain included in Column II as an item of special accrual. Enter
amount on Line 58. Enter the total on Line 61.
the result on Line 55.
Attach a copy of the income tax return filed with each
Line 56
qualifying jurisdiction to your Connecticut income tax return
Divide the amount on Line 55 by the amount on Line 53. The
or the credit will be disallowed.
result cannot exceed 1.0000. Round to four decimal places.
Example: Lynne, a part-year resident whose fi ling status is
Line 57: Apportioned Income Tax
single, changed her permanent legal residence during the taxable
To determine the portion of your 2012 Connecticut income tax
year by moving from Connecticut to City Y in State X. She
attributable to income earned during the residency portion of
worked in City Y during the entire taxable year. Both State X and
your taxable year:
City Y impose an income tax. Lynne’s Connecticut adjusted
1. Divide the amount on the Schedule 2 Worksheet, Line 30,
gross income is $75,000 (Form CT-1040NR/PY, Line 5). Lynne’s
Column I, by the amount on Form CT-1040NR/PY, Line 6.
income from Connecticut sources (Form CT-1040NR/PY,
Round to four decimal places. The result may not exceed
Line 6) and her Connecticut adjusted gross income during her
1.0000.
Connecticut residency period (Schedule CT-1040AW, Column B,
Line 30) is $50,000. Lynne completes Schedule CT-1040AW
2. Multiply the result by the amount on Form CT-1040NR/PY,
as follows: Line 1: Column A, $73,000; Column B, $49,000;
Line 10, and enter on Line 57.
Column C, $24,000; and Column D, $0. Line 2: Column A,
Line 58
$2,000; Column B, $1,000; Column C, $1,000; and Column D,
Multiply the percentage arrived at on Line 56 by the amount
$0. Lynne uses the amounts in Column B when completing
reported on Line 57.
Schedule 2 Worksheet, Column I. Lynne’s Connecticut income
tax before the credit for income taxes paid to other jurisdictions
Line 59: Income Tax Paid to a Qualifying Jurisdiction
is $2,367 (Form CT-1040NR/PY, Line 10). Since the amount of
While a Resident
income taxed by both State X and City Y is equal, Lynne uses
Enter the total amount of income tax paid to a qualifying
only one column on Form CT-1040NR/PY, Schedule 2. Lynne
jurisdiction on income derived from or connected with sources in
enters $49,000 (the common amount of income taxed in both
that jurisdiction during the residency portion of your taxable year.
State X and City Y during her residency period) on Line 55,
If the tax you paid to that jurisdiction was also based on income
Column A.
earned during the nonresidency portion of your taxable year, you
Lynne pays an income tax of $6,100 to State X; however,
must prorate the amount of tax for which you are claiming credit.
only $4,039 (($49,000/$74,000) x $6,100) of that amount
The proration is based upon the relationship that the income
is attributable to her income sourced to State X during her
earned in that jurisdiction during your Connecticut residency
Connecticut residency period. Lynne pays an income tax of
(from Schedule 2 Worksheet, Line 30, Column II) bears to the
$510 to City Y; however, only $338 (($49,000/$74,000) x
total amount of income you earned in that jurisdiction in the
$510) is attributable to her income sourced to City Y during her
taxable year.
Connecticut residency period. Therefore, the total tax paid to
Page 27
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Ct-1040nr/py - Connecticut Nonresident Or Part-year Resident Income Tax Return - 2004
Financial
Form Ct-1040 Nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return And Instructions - 2013
Financial
Form Ct-1040 Nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return And Instructions - 2011
Financial
Related Categories
Parent category: Financial