Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 6
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56Gross income includes income from sources within Connecticut
Relief From Joint Liability
and outside of Connecticut. Gross income includes, but is not
In general, if you and your spouse fi le a joint income tax return,
limited to:
you are both responsible for paying the full amount of tax, interest,
• Compensation for services, including wages, fees, commissions,
and penalties due on your joint return. However, in very limited
taxable fringe benefi ts, and similar items;
and specifi c cases, relief may be granted if you believe all or any
part of the amount due should be paid only by your spouse. You
• Gross income from a business;
may request consideration by fi ling Form CT-8857, Request for
• Capital gains;
Innocent Spouse Relief (And Separation of Liability and Equitable
• Interest and dividends;
Relief). See Special Notice 99(15), Innocent Spouse Relief,
• Gross rental income;
Separation of Liability, and Equitable Relief.
• Gambling winnings;
Title 19 Recipients
• Alimony;
Title 19 recipients must fi le a Connecticut income tax return if the
• Taxable pensions and annuities;
requirements for Who Must File Form CT-1040NR/PY are met.
• Prizes and awards;
However, if you do not have funds to pay your Connecticut
• Your share of income from partnerships, S corporations, estates,
income tax, complete Form CT-19IT, Title 19 Status Release,
or trusts;
and attach it to the front of your Connecticut income tax return if
• IRA distributions;
the following two conditions apply:
• Unemployment compensation;
• You were a Title 19 recipient during 2012; and
• Federally taxable Social Security benefi ts; and
• Medicaid assisted in the payment of your long-term care in a
• Federally taxable disability benefi ts.
nursing or convalescent home during 2012.
Gross Income Test
Completing this form authorizes DRS to verify your Title 19 status
You must fi le a Connecticut income tax return if your gross income
for 2012 with the Department of Social Services.
for the 2012 taxable year exceeds:
Deceased Taxpayers
• $12,000 and you are fi ling separately;
• $13,500 and you are fi ling single;
An executor, administrator, or surviving spouse must file a
Connecticut income tax return, for that portion of the year before
• $19,000 and you are fi ling head of household; or
the taxpayer’s death, for a taxpayer who died during the year if the
• $24,000 and you are fi ling jointly or qualifying widow(er) with
requirements for Who Must File Form CT-1040NR/PY are met.
dependent child.
The executor, administrator, or surviving spouse must check the
The following examples explain the gross income test:
box next to the deceased taxpayer’s SSN on the front page of the
return. The person fi ling the return must sign for the deceased
Example 1: A nonresident whose only income is from a sole
taxpayer on the signature line and indicate the date of death.
proprietorship located in Connecticut fi les a federal Form 1040
Generally, the Connecticut and federal fi ling status must be
and reports the following on Schedule C:
the same. A surviving spouse may fi le jointly for Connecticut
Gross Income
$100,000
if the surviving spouse fi led a joint federal income tax return.
Expenses
(92,000)
A surviving spouse in a same-sex marriage may fi le jointly for
Connecticut as a surviving spouse although this will not be their
Net Income
$ 8,000
federal fi ling status. Write “fi ling as surviving spouse” in the
Because the gross income of $100,000 exceeds the minimum
deceased spouse’s signature line on the return. If both spouses
requirement and the income is from a Connecticut source, this
died in 2012, their legal representative must fi le a fi nal return.
nonresident must fi le Form CT-1040NR/PY.
Claiming a Refund for a Deceased Taxpayer
Example 2: A Connecticut part-year resident who fi les as
If you are a surviving spouse fi ling jointly with your deceased
single on Form CT-1040NR/PY received $8,000 in federally
spouse, you may claim the refund on the jointly-fi led return. If you
nontaxable Social Security benefi ts and $11,000 in interest
are a court-appointed representative, fi le the return and attach a
income. Since nontaxable Social Security benefi ts are not
copy of the certifi cate that shows your appointment. All other fi lers
included in gross income, the Connecticut part-year resident is
requesting the deceased taxpayer’s refund must fi le the return and
not required to fi le a return unless Connecticut tax was withheld
attach federal Form 1310, Statement of Person Claiming Refund
or estimated tax payments were made.
Due a Deceased Taxpayer, to the front of the return.
Example 3: A nonresident whose fi ling status is single for
Income received by the estate of the decedent for the portion of the
federal income tax purposes received $13,500 in wage income
year after the decedent’s death, and for succeeding taxable years
from Connecticut employment and $1,000 in federally-exempt
until the estate is closed, must be reported each year on Form
interest from California state bonds. The taxpayer’s federal gross
CT-1041, Connecticut Income Tax Return for Trusts and Estates.
income with additions from Form CT-1040NR/PY, Schedule 1
(interest on state or local obligations other than Connecticut),
is $14,500. Therefore, the nonresident must file Form
CT-1040NR/PY.
Page 6
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