Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 16
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56have elected to fi le a joint Connecticut income tax return except
If you are fi ling a joint federal return with your spouse but are
as noted below:
required to fi le a separate Connecticut return, each of you has to
recompute your federal adjusted gross income as if you were
• If you are a resident or nonresident of Connecticut and
each fi ling as married fi ling separately for federal income tax
your spouse is a part-year resident of Connecticut, fi ling
separately for Connecticut only is your Connecticut income
purposes. Enter on Form CT-1040NR/PY, Line 1, your income as
tax fi ling status.
recalculated. This provision does not apply if you are spouses in
a same sex marriage.
• If you are both part-year residents of Connecticut but do
not have the same period of residency, fi ling separately for
Taxpayers Filing Jointly for Connecticut Only: Taxpayers
Connecticut only is your Connecticut income tax fi ling status.
fi ling jointly for Connecticut only must recalculate their federal
• If you are both part-year residents of Connecticut and have
adjusted gross income as if, for federal tax purposes, they were
the same period of residency, you may choose fi ling jointly
allowed and elected to fi le as married fi ling jointly.
for Connecticut only or fi ling separately for Connecticut only
Employer provided health insurance coverage for an employee’s
as your Connecticut income tax fi ling status.
spouse in a same sex marriage is taxable income to the employee
• If you are a resident of Connecticut and your spouse is a
for federal income tax purposes. In this case, you must subtract
nonresident of Connecticut, fi ling separately for Connecticut
the amount from your federal adjusted gross income and enter
only is your Connecticut income tax fi ling status unless you
the result on Line 1 of your Connecticut income tax return.
both elect to be treated as residents of Connecticut for the
entire taxable year and to fi le a joint Connecticut income tax
Social Security Number, Name, and Address
return. If an election is made, fi ling jointly for Connecticut
You must enter your Social Security Number (SSN), name, and
only is your Connecticut income tax fi ling status.
address in the space provided. If your city or town of residence
• If you are both nonresidents of Connecticut and only one of
is different from your mailing address enter the additional
you has income derived from or connected with sources within
information in the space provided. If you fi le a joint return, enter
Connecticut, only that spouse is required to fi le a Connecticut
your SSN and your spouse’s SSN in the order they appear on
income tax return and that spouse’s Connecticut income tax
your federal return. If the taxpayer is deceased, see Deceased
fi ling status is fi ling separately for Connecticut only, unless
Taxpayers on Page 6.
you both elect to fi le a joint Connecticut income tax return.
If you are a nonresident alien and do not have an SSN, enter
If an election is made, fi ling jointly for Connecticut only is
your Individual Taxpayer Identifi cation Number (ITIN) in the
your Connecticut income tax fi ling status.
space provided above your name. Nonresident aliens who have
Filing Separately for Federal and Connecticut: This is your
applied for an ITIN from the Internal Revenue Service by fi ling
Connecticut income tax fi ling status if your fi ling status for
federal Form W-7, but have not received the ITIN, must wait for
federal income tax purposes is married fi ling separately.
the ITIN to be issued before fi ling their Connecticut tax return.
Filing Separately for Connecticut Only: This is your
However, if you have not received your ITIN by April 15, fi le your
Connecticut income tax fi ling status if you are spouses in a same
return without the ITIN, pay the tax due, and attach a copy of the
sex marriage and have not elected to fi le a joint Connecticut
federal Form W-7. DRS will contact you upon receipt of your
income tax return. This is also your Connecticut income tax
return. DRS will hold your return until you receive your ITIN and
fi ling status if the instructions above so indicate.
forward the information to us. If you fail to submit the information
Qualifying Widow(er): If your filing status is qualifying
requested, the processing of your return will be delayed.
widow(er) with dependent child on federal From 1040 or
Rounding Off to Whole Dollars
1040A, check the box on Form CT-1040NR/PY for “Qualifying
You must round off cents to the nearest whole dollar on your
widow(er) with dependent child.” Do not enter your deceased
return and schedules. If you do not round, DRS will disregard
spouse’s name or SSN in the spaces provided for spouse’s name
the cents. Round down to the next lowest dollar all amounts that
and spouse’s SSN.
include 1 through 49 cents. Round up to the next highest dollar
Spouses With Different Residency Status
all amounts that include 50 through 99 cents. However, if you
When one spouse is a nonresident alien and the other spouse
need to add two or more amounts to compute the amount to enter
is a citizen or resident of the United States, each spouse who is
on a line, include cents and round off only the total.
required to fi le a Connecticut income tax return must fi le as fi ling
Example: Add two amounts ($1.29 + $3.21) to compute the
separately for Connecticut only unless:
total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and
• An election is made by the nonresident alien and his or her
entered on the line.
spouse to fi le a joint federal income tax return and they do, in
fact, fi le a joint federal income tax return. This requirement
DRS does not round when issuing refunds.
does not apply if you are spouses in a same sex marriage; and
• The spouses are otherwise required or permitted to fi le a joint
2
Calculate Your Tax
Connecticut income tax return.
Except as otherwise noted, any reference in these instructions to
The election to fi le a joint return means the joint federal adjusted
fi ling jointly includes fi ling jointly for federal and Connecticut
gross income must be used on Form CT-1040NR/PY, Line 1.
and fi ling jointly for Connecticut only. Likewise, fi ling separately
It also means the spouse who might not otherwise be required
includes fi ling separately for federal and Connecticut and fi ling
to fi le a Connecticut income tax return will now be jointly and
separately for Connecticut only.
severally liable for any tax liability associated with the fi ling of
a joint Connecticut income tax return.
Page 16
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