Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 33
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56a corrected W-2 or other statement which breaks down this
Line E: Connecticut Ratio
amount. Since your employer is required by law to withhold
Divide Line B by Line C and enter the result on Line E.
Connecticut income tax on your Connecticut wages, this
Line F: Total Income Being Apportioned
breakdown should be easy to obtain.
Enter your total income from employment earned both inside and
Nonresident employees who work inside and outside Connecticut
outside of Connecticut.
should complete CT-W4NA, Employee’s Withholding or
Exemption Certificate - Nonresident Apportionment. The
Line G: Connecticut Income
employer will use the information on Form CT-W4NA along
Multiply Line E by Line F.
with Form CT-W4 to withhold the correct amount of Connecticut
• Part-Year Resident
income tax for services performed in this state.
Enter the result here and on Schedule CT-1040AW, Line 1,
Who Must Use the Employee Apportionment
Column D.
Worksheet
• Nonresident
If your employment required you to perform services both
inside and outside Connecticut and you do not know the actual
Enter the result here and on Schedule CT-SI, Line 1.
amount of income you earned in Connecticut, you must use
Example: An auditor living in Massachusetts is employed by
the Employee Apportionment Worksheet if you fi t into any of the
an accounting fi rm in Hartford at an annual salary of $33,000.
categories listed below:
She works a total of 240 days in 2012, performing fi eld audits
1. An employee who is compensated on an hourly, daily, weekly,
in Rhode Island on 160 days of the year and working 80 days
or monthly basis;
in Hartford. Her Connecticut adjusted gross income derived
2. An employee whose compensation depends upon sales, at least
from or connected with sources within this state is $11,000
some of which take place outside of Connecticut; or
computed as follows:
3. An employee whose compensation is based on miles.
80
$33,000 x
= $11,000
How Do I Complete the Employee Apportionment
240
Worksheet
If you qualify to use the Employee Apportionment Worksheet,
Basis If Other Than Working Days
select the appropriate basis and follow the instructions. If you have
If you are using the sales or mileage basis, substitute sales or
more than one job requiring the use of the worksheet, complete a
mileage for working days and complete all items in the worksheet
worksheet for each job.
except Line D. Indicate what basis you are using in the space
provided and enter your Connecticut income from Line G on the
Working Day Basis
appropriate line(s) of Schedule CT-SI.
Employees who qualify to use the Employee Apportionment
Worksheet and who are compensated on an hourly, daily, weekly,
Sales Basis
or monthly basis should use the working day basis to apportion
Where compensation of a salesperson, agent, or other employee
their income. The income of these taxpayers is apportioned to
is based in whole or in part upon commissions from sales,
Connecticut in the same proportion that the amount of time spent
Connecticut adjusted gross income derived from or connected
working in Connecticut bears to the total working time.
with sources within Connecticut is determined by multiplying the
gross compensation earned from sales everywhere, determined as
Line A: Working Days Outside Connecticut
if the nonresident were a resident, by a fraction. The numerator is
Enter the number of days you worked outside of Connecticut.
the amount of sales made within Connecticut and the denominator
Line B: Working Days Inside Connecticut
is the amount of sales made everywhere. The amount of sales
is determined on the same basis as that on which the amount
Enter the number of days you worked inside of Connecticut.
of sales is determined for purposes of fi guring the individual’s
Working days do not include days on which you were not required
commissions. The determination of whether sales are made within
to work, such as holidays, sick days, vacations, and paid or unpaid
Connecticut or elsewhere is based upon where the salesperson,
leave. If you spent a working day partly inside and partly outside
agent, or employee performs the activities in obtaining the order,
of Connecticut, treat the day as having been spent one half inside
not the location of the formal acceptance of the contract.
Connecticut.
Mileage Basis
Line C: Total Working Days
Where an employee’s wages are based on mileage, Connecticut
Add Line A and Line B and enter the total on Line C.
adjusted gross income derived from or connected with sources
Line D: Nonworking Days
within this state is determined by multiplying the employee’s gross
wages, determined as if the nonresident were a resident, wherever
Enter your nonworking days. Your nonworking days are those
earned, from the employment which includes employment carried
days during the year (or during the period you worked if your job
on in Connecticut, by a fraction. The numerator is the employee’s
lasted less than a year) that you are not required to work, such
total mileage traveled in Connecticut and the denominator is the
as Saturdays, Sundays, holidays, sick days, vacation, and leave
employee’s total mileage upon which the employer computes
with or without pay.
total wages.
Page 33
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