Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 17
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56Line 1: Federal Adjusted Gross Income
Example 1: Sue, a nonresident individual whose fi ling status
Enter your federal adjusted gross income from your 2011
is single, worked in Connecticut during the entire 2011 taxable
federal income tax return. This is the amount reported on federal
year. Sue enters $40,000 on Form CT-1040NR/PY, Line 5,
Form 1040, Line 37; federal Form 1040A, Line 21; or federal
and $20,000 on Form CT-1040NR/PY, Line 6. Because the
Form 1040EZ, Line 4.
amount on Line 5 is greater than the amount on Line 6, Sue
enters $40,000 on Form CT-1040NR/PY, Line 7. Sue fi nds
Nonresident aliens, see Special Information for Nonresident
the tax on $40,000 in the tax tables and enters $1,619 on
Aliens on Page 7. Spouses in a same sex marriage, see Taxpayers
Form CT-1040NR/PY, Line 8. Sue then divides Line 6 by
Filing Jointly for Connecticut Only on Page 16.
Line 5 and enters 50% on Line 9. Sue’s Connecticut income
Line 2: Additions
tax is $810 ($1,619 x .50) and she enters this amount on Form
CT-1040NR/PY, Line 10.
Enter the amount from Form CT-1040NR/PY, Schedule 1, Line 41.
See Additions to Federal Adjusted Gross Income on Page 21.
Example 2: Ben, a part-year resident individual whose fi ling
status is single, moved from Connecticut to Rhode Island on
Line 3
August 15, 2011. Ben enters $20,000 on Form CT-1040NR/PY,
Add Line 1 and Line 2. Enter the total on Line 3.
Line 5, and $40,000 on Line 6. Because the amount on Line 6 is
Line 4: Subtractions
greater than the amount on Line 5, Ben enters $40,000 on Form
CT-1040NR/PY, Line 7. Ben then fi nds the tax on $40,000 in the
Enter the amount from Form CT-1040NR/PY, Schedule 1, Line 52.
tax tables and enters $1,619 on Form CT-1040NR/PY, Line 8.
See Subtractions From Federal Adjusted Gross Income on
Because the amount on Line 6 is greater than the amount on Line 5,
Page 22.
Ben enters 1.0000 on Line 9. Ben’s Connecticut income tax is
Line 5: Connecticut Adjusted Gross Income
$1,619 ($1,619 x 1.0000) and he enters this amount on Form
Subtract Line 4 from Line 3 and enter the result. This is your
CT-1040NR/PY, Line 10.
Connecticut adjusted gross income.
Line 9
Line 6: Income From Connecticut Sources
If Line 5 is greater than Line 6, divide Line 6 by Line 5 and
Complete Schedule CT-SI. See Schedule CT-SI Instructions
enter the result. If the result is less than zero, enter “0.” If Line 6
on Page 28. Enter the income from Connecticut sources from
is equal to or greater than Line 5, enter 1.0000. Do not enter a
Schedule CT-SI, Line 30.
number that is less than zero or greater than one. Round to four
Line 7
decimal places.
Enter the greater of Line 5 or Line 6 on Line 7. If Line 5 and
Line 10
Line 6 are equal, enter that amount on Line 7. If the amount on
Multiply Line 9 by Line 8 and enter the result on Line 10.
Line 7 is zero or less, go to Line 12 and enter “0.”
Line 11: Credit for Income Taxes Paid to Qualifying
Line 8: Income Tax
Jurisdictions (Part-Year Residents Only)
For each fi ling status, if the amount on Line 7 is: $12,000 or
If all or part of the income reported on this return for the period
less for fi ling separately; $13,000 or less for single; $19,000 or
of your Connecticut residency is subject to income tax in a
less for head of household; or $24,000 or less for fi ling jointly or
qualifying jurisdiction and you have fi led a return and paid
qualifying widow(er) with dependent child, enter “0” on Line 8.
income taxes to that jurisdiction, complete Form CT-1040NR/PY,
You do not owe any income tax. Otherwise, use one of the
Schedule 2, and enter the amount from Line 61 here. See
following methods to calculate your tax:
Schedule 2 - Credit for Income Taxes Paid to Qualifying
• Tax Tables: If Line 7 is less than or equal to $102,000, you
Jurisdictions (Part-Year Residents Only) on Page 24.
may use the tax tables on Page 40 to fi nd your tax. If your
The credit for income tax paid to other jurisdictions is limited to
Connecticut adjusted gross income is more than $102,000
part-year residents for the period of their Connecticut residency.
but less than or equal to $552,000, you may use the tax tables
posted on the DRS website to fi nd your tax. Be sure to use
You must attach a copy of your return fi led with the qualifying
the correct column in the tax tables. After you have found the
jurisdiction(s) or the credit will be disallowed.
correct tax, enter that amount on Line 8.
Line 12
• Tax Calculation Schedule: If your Connecticut adjusted
Subtract Line 11 from Line 10 and enter the result. If Line 11
gross income is more than $552,000, you must use the Tax
is greater than Line 10, enter “0.”
Calculation Schedule on Page 50; or visit to
use the Income Tax Calculator on the DRS website to fi gure
Line 13: Connecticut Alternative Minimum Tax
your tax. You may also use the Income Tax Calculator or the
If you were required to pay the federal alternative minimum tax
Tax Calculation Schedule if your Connecticut adjusted gross
for 2011, you must fi le Form CT-6251, Connecticut Alternative
income is less than or equal to $552,000.
Minimum Tax Return - Individuals. Enter on Line 13 the amount
Nonresidents or part-year residents must calculate the tax in
shown on Form CT-6251, Line 23.
the same manner as resident individuals. Then, nonresidents or
Line 14
part-year residents prorate the tax based upon the percentage
Add Line 12 and Line 13. Enter the total on Line 14.
of their Connecticut adjusted gross income derived from or
connected with Connecticut sources.
Page 17
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