Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 32
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56Line 11: Farm Income or (Loss)
• Nonresident
(federal Form 1040, Line 18)
Enter that part of federal adjusted gross income from other income
derived from or connected with Connecticut sources. Connecticut
• Part-Year Resident
Lottery winnings are taxable to a nonresident if the proceeds
Enter the total of Schedule CT-1040AW, Line 11, Column B and
are reported on federal Form W-2G. See Connecticut-Sourced
Column D.
Income of a Nonresident, on Page 8. Lump-sum distributions from
qualifi ed plans are not taxable to a nonresident.
• Nonresident
Enter that part of your federal adjusted gross income (as modifi ed
Line 15: Gross Income From Connecticut Sources
by adjustments on Form CT-1040NR/PY, Schedule 1) that
Add Lines 1 through 14 and enter the total.
represents income (loss) from farming carried on in Connecticut
Part 2 - Adjustments to Connecticut Income -
as a nonresident.
Line Instructions
See the instructions for reporting business income (Line 5),
including the instructions for reporting income from a business
Lines 16 - 27
carried on both in and outside of Connecticut.
(federal Form 1040, Lines 23 - 34)
Line 12: Unemployment Compensation
• Part-Year Resident
(federal Form 1040, Line 19)
Enter the totals from Schedule CT-1040AW, Lines 16 through 27,
Column B and Column D.
• Part-Year Resident
Enter the total of Schedule CT-1040AW, Line 12, Column B and
• Nonresident
Column D.
Enter that part of the federal amount that represents adjustments
connected with income from Connecticut sources while you were
• Nonresident
a nonresident.
Enter that part of federal adjusted gross income that represents
Any other adjustments to income that relate to wage or salary
unemployment compensation received as a nonresident and
income earned partly in Connecticut or to income from a business
derived from or resulting from former employment in Connecticut.
carried on both in and out of Connecticut must be allocated to
If the unemployment compensation received from Connecticut
Connecticut on the same basis as the income to which it relates.
sources is based on wage or salary income earned partly in and
Some of these adjustments include IRA deduction, deductible part
partly outside of Connecticut, fi gure the amount allocable to
of self-employment tax, and self-employment SEP, SIMPLE, and
Connecticut in the same manner as the wage and salary income
qualifi ed plans.
on which it is based.
Line 29: Total Adjustments
Line 13: Taxable Amount of Social Security Benefi ts
Add Lines 16 through 28 and enter the total.
(federal Form 1040, Line 20b)
Line 30: Income From Connecticut Sources
• Part-Year Resident
Subtract Line 29 from Line 15. Enter the total on Schedule CT-SI,
Enter the amount from Schedule CT-1040AW, Line 13, Column B.
Line 30, and on Form CT-1040NR/PY, Line 6.
• Nonresident
Employee Apportionment Worksheet Instructions
This line does not apply to a nonresident.
Sometimes your employment requires you to work both inside and
Line 14: Other Income
outside Connecticut, but you do not know the actual amount of
income you earned from working in Connecticut. In this case, you
(federal Form 1040, Line 21)
must apportion your income. Nonresidents and part-year residents
• Part-Year Resident
who were employed in Connecticut during the nonresidency period
Enter the total of Schedule CT-1040AW, Line 14, Column B and
must use the Employee Apportionment Worksheet for this purpose.
Column D.
Part-year residents may not apportion income earned while they
were residents of Connecticut.
When completing Schedule CT-1040AW, include in Column A
If your business activities in Connecticut are considered casual,
the total taxable amount of lump-sum distributions from qualifi ed
isolated, or inconsequential, income from those activities is not
plans not included in federal adjusted gross income. This amount
considered Connecticut-sourced income of a nonresident. See
should have been entered on Form CT-1040NR/PY, Line 36. In
Activities Considered Casual, Isolated, or Inconsequential, on
Column B, enter the amount from Column A you received during
Page 9.
the period you were a Connecticut resident.
Who May Not Apportion Income
Also, use Line 14 to report any adjustments to federal adjusted
gross income not included on Lines 1 through 13. However, do
If you know the actual amount of your Connecticut-sourced
not include on Line 14 an adjustment for the domestic production
income, you may not apportion. Simply report your income
activity deduction. There is no need to further modify federal
taxable in Connecticut on your Connecticut return. Examples of
adjusted gross income because this adjustment is not included
individuals who are not permitted to apportion include:
in Part II.
1. An employee whose actual Connecticut income is shown on
federal Form W-2; and
2. An employee whose W-2 does not indicate initially his or
her actual Connecticut income but whose employer issued
Page 32
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