Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 23
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56as if their fi ling status for federal income tax purposes were
Payments received by a former spouse of a retired military
married fi ling jointly or married fi ling separately. Your Social
member under a fi nal decree of divorce, dissolution, annulment,
Security benefi ts are fully exempt from Connecticut income tax
or legal separation; or a court ordered, ratifi ed, or approved
if your required fi ling status is single or fi ling separately and the
property settlement incident to a decree dividing military
amount reported on Form CT-1040NR/PY, Line 1, is less than
retirement pay, do not qualify for the 50% retirement pay
$50,000, or fi ling jointly, qualifying widow(er) with dependent
exclusion.
child, or head of household and the amount reported on Form
Line 48: Beneficiary’s Share of Connecticut
CT-1040NR/PY, Line 1, is less than $60,000. If this is the case,
Fiduciary Adjustment
enter the amount of federally taxable Social Security benefi ts
If you have any income from an estate or trust, your share of any
reported on federal Form 1040, Line 20b, or federal Form
Connecticut modifi cations (that is, your share of the Connecticut
1040A, Line 14b. Your Social Security benefi ts are partially
fi duciary adjustment) that applies to the income will be shown
exempt from Connecticut income tax if your federal adjusted
on Schedule CT-1041B, Part 1, Column 5. Your share of these
gross income is above the threshold for your fi ling status. If
modifi cations should be provided to you by the fi duciary on
you used the worksheets contained in the instructions to federal
Schedule CT-1041 K-1. If your share of these modifi cations is
Form 1040A or federal Form 1040 to calculate the amount of
an amount less than zero, enter the amount on Line 48. If the
taxable Social Security benefi ts, complete the Social Security
amount is greater than zero, enter the amount on Line 37.
Benefi t Adjustment Worksheet (on Page 22) and enter the amount
If you are a benefi ciary of more than one trust or estate, enter the
from Line F on Line 44. If you did not use these worksheets, but
net amount of all the modifi cations, if less than zero, on Line 48.
instead used worksheets contained in federal Publication 590 or
federal Publication 915, see Announcement 2010(7), Taxability
Line 49: Gain on Sale of Connecticut State and
of Social Security Benefi ts for Connecticut Income Tax Purposes.
Local Government Bonds
If you are using a worksheet that is not from a federal publication,
Enter the total of all gains from the sale or exchange of notes,
such as one you printed from a tax preparation program on your
bonds, or other obligations of the State of Connecticut or its
computer or one given to you by your tax preparer, you should
municipalities used in determining gain (loss) for federal income
verify the line references from these worksheets are the same
tax purposes.
as the equivalent federal publication to be certain you are using
Line 50: Connecticut Higher Education Trust
the proper amounts.
(CHET) Contributions
Line 45: Refunds of State and Local Income Taxes
Enter your contributions to a CHET account(s). The modifi cation
Enter the amount of taxable refunds of state and local income
cannot exceed the maximum allowable contribution. The
taxes reported on federal Form 1040, Line 10. If Line 10 is
maximum CHET contribution that may be subtracted is the
blank or you fi led federal Forms 1040A or 1040EZ, enter “0.”
lesser of (1) the amount of contributions to all CHET accounts
during the taxable year; or (2)(A) $5,000 for each individual
Line 46: Tier 1 and Tier 2 Railroad Retirement
taxpayer (including individuals whose fi ling status on their
Benefi ts and Supplemental Annuities
Connecticut income tax return is single, head of household,
If you received Tier 1 or Tier 2, or both, railroad retirement
fi ling separately), or (B) $10,000 for individuals whose fi ling
benefi ts, or supplemental annuities during 2011, you may deduct
status on their Connecticut income tax return is fi ling jointly or
the amount included in your federal adjusted gross income,
qualifying widow(er) with dependent child.
but only to the extent the benefi ts were not already subtracted
If your CHET contribution during the taxable year exceeds
from federal adjusted gross income on Line 44 (Social Security
the maximum CHET contribution, the excess may be carried
Benefi t Adjustment). Enter the balance not already subtracted
forward for the fi ve succeeding taxable years provided the
on Line 44 of Tier 1 and Tier 2 railroad retirement benefi ts
CHET contribution carried forward and subtracted from federal
reported on federal Form 1040, Line 16b or Line 20b, or federal
adjusted gross income of the succeeding taxable years does not
Form 1040A, Line 12b or Line 14b. Likewise, enter the amount
exceed the maximum CHET contribution. CHET contributions
of railroad unemployment benefi ts, including sickness benefi ts
made in the current taxable year are used before using any
paid by the Railroad Retirement Board (RRB) in lieu of
carryover from prior years.
unemployment benefi ts, to the extent included in your federal
adjusted gross income. However, do not enter sickness benefi ts
Enter the CHET account number in the space provided. If you
paid by the RRB resulting from an on-the-job injury because
made contributions to more than one account, you enter only
these benefi ts are not included in your federal adjusted gross
one account number.
income.
See Special Notice 2006(11), 2006 Legislative Changes
Line 47: 50% of Military Retirement Pay
Affecting the Income Tax.
Subtract 50% of the income received as military retirement pay,
Line 51: Other
to the extent included in federal adjusted gross income, if you
Use Line 51 to report any of the following modifi cations:
are a retired member of the armed forces of the United States
1. Subtract any income or gain of an enrolled member of the
or the National Guard (retired military member) or if you are a
Mashantucket Pequot Tribe who resides in Indian country of
benefi ciary receiving survivor benefi ts under an option or election
the tribe or any income or gain of an enrolled member of the
made by a deceased retired military member.
Mohegan Tribe who resides in Indian country of the tribe,
Page 23
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