Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 8
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56present in Connecticut for no more than the number of days
on behalf of the decedent. In fi ling the return on behalf of the
that bears the same ratio to 90 as the number of days in such
decedent, the legal representative or the surviving spouse should
portion of the taxable year bears to 548. See the calculation
enter zero tax due and attach a statement to the return along with
below.
a copy of the death certifi cate.
Combat zone is an area designated by the President of the United
Number of days in the
Maximum days
nonresident portion
States as a combat zone by executive order. A combat zone also
x
90
=
allowed in
includes an area designated by the federal government as a
548
Connecticut
qualifi ed hazardous duty area.
See Special Notice 2000(17), 2000 Legislation Affecting the
Members of the U.S. Armed Forces serving in the military
Connecticut Income Tax.
operations in the Kosovo, Afghanistan, or Persian Gulf areas are
eligible for the 180-day extension allowed to individuals serving
Military Personnel Filing Requirements
in a combat zone. Spouses of military personnel and civilians
Military personnel and their spouses who claim Connecticut as a
supporting the military in these regions who are away from their
residence but are stationed elsewhere are subject to Connecticut
permanent duty stations but are not within the designated combat
income tax. If you enlisted in the service as a Connecticut resident
zone are also eligible for the extension. Individuals requesting
and have not established a new domicile (permanent legal
an extension under combat zone provisions should print both the
residence) elsewhere, you are required to fi le a resident income tax
name of the combat zone and the operation they served with at the
return unless you meet all of the conditions in Group A or Group
top of their Connecticut return. This is the same combat zone or
B for being treated as a nonresident. See Resident, Part-Year
operation name that is provided on their federal income tax return.
Resident, or Nonresident, on Page 7. The rate at which your other
See Informational Publication 2012(15), Connecticut Income
income is taxed for Connecticut income tax purposes has been
Tax Information for Armed Forces Personnel and Veterans.
affected by the enactment by Congress of the Service Members
Civil Relief Act. See instructions for Form CT-1040NR/PY,
How Nonresidents and Part-Year Residents
Line 51, on Page 24.
Are Taxed
If your permanent home (domicile) was outside Connecticut
If you are a nonresident or a part-year resident, your tax liability
when you entered the military, you do not become a Connecticut
is computed based upon the greater of your Connecticut adjusted
resident because you are stationed and live in Connecticut. As
gross income or your total income from Connecticut sources.
a nonresident, your military pay is not subject to Connecticut
You must calculate the tax in the same manner as a resident
income tax. However, income you receive from Connecticut
individual. Then, prorate the tax based upon the percentage of your
sources while you are a nonresident may be subject to Connecticut
Connecticut adjusted gross income derived from or connected
income tax.
with Connecticut sources.
Example: Jill is a resident of Florida. She enlisted in the Navy
in Florida and was stationed in Groton, Connecticut. She earned
Connecticut Adjusted Gross Income
$38,000 in military pay.
Connecticut adjusted gross income is your federal adjusted gross
If Jill had no other income . . .
income as properly reported on federal Form 1040, Line 37;
Since Jill resided and enlisted in Florida, she is considered
federal Form 1040A, Line 21, or federal Form 1040EZ, Line 4;
a resident of Florida and does not have to fi le a Connecticut
and any Connecticut modifi cations required to be reported on
return. Military personnel are residents of the state in which
Form CT-1040NR/PY, Schedule 1.
they resided when they enlisted.
Connecticut-Sourced Income of a Nonresident
If Jill had a part-time job in Connecticut . . .
Connecticut-sourced income of a nonresident is income derived
Her Connecticut-sourced income from nonmilitary employment
from or connected with sources within Connecticut when the
is taxable. Jill must fi le Form CT-1040NR/PY to report this
income is:
income.
• Attributable to ownership or disposition of real or tangible
personal property within Connecticut including but not limited
Spouses of military personnel, see Informational Publication
to the income from the rental or sale of the property;
2012(15), Connecticut Income Tax Information for Armed Forces
Personnel and Veterans.
• Attributable to compensation for services performed in
Connecticut or income from a business, trade, profession, or
Combat Zone
occupation carried on in Connecticut, including income derived
directly or indirectly by athletes, entertainers, or performing
The income tax return of any individual in the U.S. Armed Forces
artists from closed-circuit and cable television transmissions of
serving in a combat zone or injured and hospitalized while serving
irregularly scheduled events if the transmissions are received
in a combat zone is due 180 days after returning. There will be
or exhibited within Connecticut;
no penalty or interest charged. For any individual who dies while
• Unemployment compensation received from the Connecticut
on active duty in a combat zone or as a result of injuries received
Department of Labor;
in a combat zone, no income tax or return is due for the year of
• From a partnership doing business in Connecticut;
death or for any prior taxable year ending on or after the fi rst
day serving in a combat zone. If any tax was previously paid for
• From an S corporation doing business in Connecticut;
those years, the tax will be refunded to the legal representative
• From a trust or estate with income derived from or connected
of the estate or to the surviving spouse upon the fi ling of a return
with sources within Connecticut;
Page 8
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