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Resident Individuals and Part-Year Resident Individuals

Part II

Subtract the amount on your 2012 Form CT-6251, Line 22, from

Line 19: Credit for Minimum Tax Paid to Qualifying

the amount on your 2012 Form CT-6251, Line 19, and enter the

Jurisdictions

difference.

Residents and Part-Year Resident Individuals

Nonresident Individuals

Recalculate the amount of credit against your net Connecticut

Enter the amount from your 2012 Form CT-6251, Line 19.

minimum tax liability for alternative minimum tax paid

to a qualifying jurisdiction reported on your 2011 Form

Resident Trusts and Estates and Part-Year Resident Trusts

CT-6251, Line 22, only taking into account exclusion items,

Subtract the amount on your 2012 Form CT-1041,

Section 1250 gains, items of adjustment, and any other items

Schedule I, Line 22, from the amount on your 2012 Form

that are not deferral items.

CT-1041 Schedule I, Line 19, and enter the difference.

Resident Trusts and Estates and Part-Year Resident Trusts

Nonresident Trusts and Estates

Recalculate the amount of credit against your net Connecticut

Enter the amount from your 2012 Form CT-1041, Schedule I,

minimum tax liability for alternative minimum tax paid to a

Line 19.

qualifying jurisdiction reported on your 2011 Form CT-1041

Line 30: 2012 Adjusted Net Connecticut Minimum Tax Credit

Schedule I, Line 22, only taking into account exclusion items,

Resident Individuals

Section 1250 gains, items of adjustment, and any other items

Enter here and on your 2012 Schedule CT-IT Credit, Part I,

that are not deferral items.

Line 10, Column D, the lesser of Form CT-8801, Line 26 or

Line 27: 2012 Connecticut Regular Income Tax Minus

Line 29, or your 2012 Form CT-1040, Line 12.

Allowable Credits

Nonresident and Part-Year Resident Individuals

Resident Individuals

Enter here and on your 2012 Schedule CT-IT Credit, Part I,

Subtract the amount, if any, on your 2012 Schedule CT-IT Credit,

Line 10, Column D, the lesser of Form CT-8801, Line 26 or

Part I, Lines 2, 4, 6, and 8, Column D, from the amount on your

Line 29, or your 2012 Form CT-1040NR/PY, Line 14.

2012 Form CT-1040, Line 8.

Trusts and Estates

Nonresident and Part-Year Resident Individuals

Enter here and on your 2012 Schedule CT-IT Credit, Part I,

Subtract the amount, if any, on your 2012 Schedule CT-IT

Line 10, Column D, the lesser of Form CT-8801, Line 26 or

Credit, Part I, Lines 2, 4, 6, and 8, Column D, from your 2012 Form

Line 29, or your 2012 Form CT-1041, Line 7.

CT-1040NR/PY, Line 12.

Resident Trusts and Estates, Part-Year Resident Trusts,

Worksheet C

and Nonresident Trusts and Estates

Line 2

Subtract the amount, if any, on your 2012 Schedule CT-IT Credit,

Recalculate your 2011 Form CT-1041 Schedule I, Line 5a, to

Part I, Lines 2, 4, 6, and 8, Column D, from your 2012 Form

exclude any items of deferral.

CT-1041, Line 5.

Line 3

Line 28: 2012 Connecticut Alternative Minimum Tax Minus

Part-Year Resident Trusts Only

Allowable Credits

Enter the amount from Worksheet C, Line 1, from

To claim a credit for prior years’ alternative minimum tax,

non-Connecticut sources during the residency portion of the

you must complete 2012 Form CT-6251 or 2012 Form

taxable year.

CT-1041 Schedule I, even if you do not have a federal

alternative minimum tax and are not required to file Form

CT-6251 or Form CT-1041 Schedule I.

Connecticut Foreign Earned Income Tax Worksheet - Line 11

1. Enter the amount from Form CT-8801, Line 10. .............................................................................................................................. 1. ____________

2. Enter the amount from your (and your spouse’s if ﬁ ling jointly)

2011 federal Form 2555, Lines 45 and 50, or federal Form 2555-EZ, Line 18. . ............................................................................. 2. _____________

3. Add Lines 1 and 2. .......................................................................................................................................................................... 3. _____________

4. Tax amount on Line 3:

•

If for 2012 you completed federal Form 8801, Part III, you must complete Part III of Form CT-8801.

Enter the amount from Line 3 of this worksheet on Form CT-8801, Line 32. Then complete the rest of Part III

of Form CT-8801 and enter the amount from Line 50 here.

•

All others: If Line 3 is $175,000 or less ($87,500 or less if ﬁ ling separately), multiply Line 3 by 26% (.26).

Otherwise multiply Line 3 by 28% (.28) and subtract $3,500 ($1,750, if ﬁ ling separately) from the result. ................................. 4. _____________

5. Tax on amount on Line 2: If Line 2 is $175,000 or less ($87,500 or less if ﬁ ling separately), multiply Line 2 by 26% (.26).

Otherwise multiply Line 2 by 28% (.28) and subtract $3,500 ($1,750, if ﬁ ling separately) from the result. ..................................... 5. _____________

6. Subtract Line 5 from Line 4. Enter here and on Form CT-8801, Line 11. If zero or less, enter “0.” ................................................ 6. _____________

Form CT-8801 (Rev. 02/13)

Page 5 of 5

Form Ct-8801 - Credit For Prior Year Connecticut Minimum Tax For Individuals, Trusts, And Estates - 2012 Page 5

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