Form Ct-6251 - Connecticut Alternative Minimum Tax Return - Individuals

General Instructions

taxed by both Connecticut and that jurisdiction. The credit may not

Purpose

exceed the amount of tax otherwise due.

Taxpayers who are subject to and required to pay the federal

alternative minimum tax are subject to the Connecticut alternative

You may be able to claim a credit against your Connecticut income

minimum tax. Use this form to calculate your Connecticut alternative

tax for Connecticut alternative minimum tax paid in a prior year. See

minimum tax liability and attach it directly behind your Connecticut

the instructions to Form CT-8801, Credit for Prior Year Connecticut

income tax return.

Minimum Tax for Individuals, Trusts, and Estates.

Taxpayers who do not have a federal alternative minimum tax liability

Filing Status

are not required to complete this form.

Your ﬁ ling status on Form CT-6251 must match the Connecticut

income tax ﬁ ling status as reported on the front of Form CT-1040,

Who Must File This Form

Connecticut Resident Income Tax Return, or Form CT-1040NR/PY,

You are required to ﬁ le Form CT-6251, Connecticut Alternative

Connecticut Nonresident and Part-Year Resident Income Tax Return.

Minimum Tax Return - Individuals, if either of the following conditions

Any reference in these instructions to ﬁ ling jointly includes ﬁ ling jointly

is true for the 2012 taxable year:

for federal and Connecticut and ﬁ ling jointly for Connecticut only.



You were a Connecticut resident or part-year resident and had a

Likewise, ﬁ ling separately includes ﬁ ling separately for federal and

federal alternative minimum tax liability; or

Connecticut and ﬁ ling separately for Connecticut only.



You were a Connecticut nonresident with a federal alternative

minimum tax liability and you had Connecticut-sourced income.

Generally, your ﬁ ling status for Connecticut income tax purposes

must match your federal income tax ﬁ ling status for the year.

If you meet one of the requirements above, you must ﬁ le Form

However, if you are a spouse in a same sex marriage, your ﬁ ling

CT-6251 even if your Connecticut alternative minimum tax is zero.

status for Connecticut income tax purposes will not match your

What Is the Connecticut Alternative Minimum Tax

federal income tax ﬁ ling status for the year.

The Connecticut alternative minimum tax is a tax imposed on certain

For more information, see Spouses With Different Residency Status

individuals, trusts, and estates in addition to their regular income tax.

in the instructions to Form CT-1040 or Form CT-1040NR/PY.

The tax is computed on the lesser of 19% of the adjusted federal

If you and your spouse are ﬁ ling a joint federal income tax return and

tentative minimum tax or 5.5% of the adjusted federal alternative

you ﬁ le separate Connecticut income tax returns, either because you

minimum taxable income.

qualify and elect to do so or because you are required to do so, the

What Is the Adjusted Federal Tentative Minimum Tax

federal rules for allocating income apply. You must recalculate your

The adjusted federal tentative minimum tax is your federal tentative

federal alternative minimum tax liability as if your ﬁ ling status for

minimum tax with certain Connecticut modiﬁ cations.

federal income tax purposes was single. If upon your recalculation

you would have had a federal alternative minimum tax liability, you

Part-Year Residents and Nonresidents

are subject to Connecticut alternative minimum tax and you are

Connecticut part-year residents and nonresidents must ﬁ rst compute

required to calculate Form CT-6251 as a single individual.

the Connecticut minimum tax as if they were Connecticut residents,

then apportion their Connecticut minimum tax.

Where the calculation of any individual federal items are subject to

limitations (for example, alternative tax net operating loss deduction);

Credits

the items may have to be recalculated if Connecticut modiﬁ cations

Connecticut residents and part-year residents are allowed a credit

apply.

for minimum taxes paid to a qualifying jurisdiction on the income

Line Instructions

Name and Social Security Number

•

Any modiﬁ cation for a taxable lump-sum distribution from a

qualiﬁ ed plan not included in federal adjusted gross income,

Enter your name and Social Security Number (SSN) as it appears

on your Connecticut income tax return in the space provided at

as entered on Form CT-1040, Schedule 1, Line 34, or Form

CT-1040NR/PY, Schedule 1, Line 36;

the top of the form. If you are ﬁ ling a joint return, also enter your

spouse’s name and SSN.

•

Any interest or dividend income on U.S. government obligations

or securities exempt from federal income tax, but taxable for

Part I

Connecticut income tax purposes, to the extent included on

Form CT-1040, Schedule 1, Line 38, or Form CT-1040NR/PY,

Line 1

Schedule 1, Line 40;

Residents, part-year residents, and nonresidents should enter the

• Any modiﬁ cation for the amount of qualiﬁ ed domestic production

amount from federal Form 6251, Line 28. Part-year residents must

activities income to the extent included on Form CT-1040,

also include or exclude any tax preference items and adjustments

Schedule 1, Line 37, or Form CT-1040NR/PY, Schedule 1,

attributable to a future year which accrued up to the time of a change

Line 39; and

in residence.

• Any modiﬁ cation for the amount of distributions from an MRA

If your ﬁ ling status is ﬁ ling separately for Connecticut only, recalculate

established pursuant to Conn. Gen. Stat. §32-9zz to the extent

your federal 6251 using only your share of Lines 1 through 27 from

included on Form CT-1040, Schedule 1, Line 38 or Form

federal Form 6251 and enter the result here. This amount may differ

CT-1040NR/PY, Schedule 1, Line 40.

from the amount entered on federal Form 6251, Line 28.

Exclude from Line 2 the amount of federally tax-exempt interest or

Line 2

exempt-interest dividends under Internal Revenue Code (IRC)

To compute the additions to federal alternative minimum taxable

§852(b)(5) from non-Connecticut private activity bonds issued after

income, use the amount entered on Form CT-1040, Schedule 1,

August 7, 1986, and included on federal Form 6251, Line 12. Enter

Line 39, or Form CT-1040NR/PY, Schedule 1, Line 41, minus:

the net amount on Line 2.

Form CT-6251 Instructions (Rev. 02/13)

Page 3 of 6

Form Ct-6251 - Connecticut Alternative Minimum Tax Return - Individuals - 2012 Page 3

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