Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 21
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56CT-1040 NR/PY Schedules
The following modifi cations to federal adjusted gross income are provided in Conn. Gen. Stat. §12-701(a)(20).
Your federal adjusted gross income may not be further modifi ed in determining your Connecticut adjusted gross income
except as expressly provided by Conn. Gen. Stat. §12-701(a)(20).
If your share of these modifi cations is an amount greater than
Schedule 1 - Modifi cations to Federal
zero, enter the amount on Line 37. If the amount is less than
Adjusted Gross Income
zero, enter the amount on Line 48.
Additions to Federal Adjusted Gross Income
If you are a benefi ciary of more than one trust or estate, enter the
net amount of all modifi cations, if greater than zero, on Line 37
Enter all amounts as positive numbers.
or, if less than zero, on Line 48.
Line 33: Interest on State and Local Government
Line 38: Loss on Sale of Connecticut State and
Obligations Other Than Connecticut
Local Government Bonds
Enter the total amount of interest income derived from state and
Enter the total losses from the sale or exchange of notes,
municipal government obligations, (other than obligations of the
bonds, or other obligations of the State of Connecticut or its
State of Connecticut or its municipalities) which is not taxed
municipalities used in determining gain (loss) for federal income
for federal income tax purposes. Do not enter interest income
tax purposes, whether or not the entire loss is used in computing
derived from government obligations of Puerto Rico, Guam,
federal adjusted gross income.
American Samoa, or U.S. Virgin Islands.
Line 39: Domestic Production Activity Deduction
Line 34: Exempt-Interest Dividends From a Mutual
Fund Derived From State or Municipal Government
Enter the amount reported as a domestic production activity
Obligations Other Than Connecticut
deduction on federal Form 1040, Line 35.
Enter the total amount of exempt-interest dividends received
Line 40: Other
from a mutual fund that are derived from state and municipal
Use Line 40 to report any of the following modifi cations:
government obligations other than obligations of the State
1. Add back any treaty income reported on federal Form
of Connecticut or its municipalities. If the exempt-interest
1040NR-EZ or Form 1040NR if a nonresident alien. Enter
dividends are derived from obligations of Connecticut and other
the words “treaty income” in the space provided.
states, enter only the percentage derived from non-Connecticut
2. Add back any loss or deduction of an enrolled member of the
obligations. Do not enter exempt-interest dividends derived
Mashantucket Pequot Tribe who resides in Indian country of
from government obligations of Puerto Rico, Guam, American
the tribe or any loss or deduction of an enrolled member of
Samoa, or U.S. Virgin Islands.
the Mohegan Tribe who resides in Indian country of the tribe
Example: A fund invests in obligations of many states including
where the loss or deduction is derived from or connected with
Connecticut. Assuming that 20% of the distribution is from
Indian country of the tribe. Enter the words “Mashantucket
Connecticut obligations, the remaining 80% would be added
Pequot Tribe enrolled member” or “Mohegan Tribe enrolled
back on this line.
member” as the case may be.
3. Add back any Connecticut income tax deducted on the federal
Line 35: Reserved for Future Use
income tax return to arrive at federal adjusted gross income.
Line 36: Taxable Amount of Lump-Sum Distributions
Do not add back any Connecticut income tax deducted on
From Qualifi ed Plans Not Included in Federal AGI
federal Form 1040, Schedule A.
If you fi led federal Form 4972, Tax on Lump-Sum Distributions,
4. Add back any expenses paid or incurred for the production
with your federal Form 1040 to compute the tax on any part
(including management, conservation, and maintenance of
of a distribution from a qualifi ed plan, enter that part of the
property held for the production) or collection of income
distribution on Line 36. Do not enter any part of the distribution
exempt from Connecticut income tax which were deducted on
the federal return to arrive at federal adjusted gross income.
reported on federal Form 1040A, Line 12a; federal Form 1040,
Line 16a; or federal Form 1040, Schedule D.
5. Add back any amortizable bond premium on bonds producing
interest income exempt from Connecticut income tax which
Part-year residents should enter this amount on Schedule
premiums were deducted on the federal return to arrive at
CT-1040AW, Part-Year Resident Income Allocation, Line 14,
federal adjusted gross income.
Column A.
6. Add back any interest or dividend income on obligations or
Line 37: Beneficiary’s Share of Connecticut
securities of any authority, commission, or instrumentality of
Fiduciary Adjustment
the U.S. which federal law exempts from federal income tax
If you have any income from an estate or trust, your share of any
but does not exempt from state income taxes.
Connecticut modifi cations (that is, your share of the Connecticut
7. Add back to the extent deductible in determining federal
fi duciary adjustment) that applies to the income will be shown on
adjusted gross income any interest expenses on indebtedness
Form CT-1041, Connecticut Income Tax Return for Trusts and
incurred or continued to purchase or carry obligations
Estates, Schedule CT-1041B, Part 1, Column 5. Your share of
or securities (the income from which is exempt from
these modifi cations should be provided to you by the fi duciary.
Connecticut income tax).
Page 21
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