Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 25

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Schedule 2 Worksheet (Part-Year Residents Only)
Complete this worksheet to determine the amount of income
Column I
Column I
Column II
earned during the residency portion of your taxable year and
Enter on Lines 1 through 30,
(from Column B,
Amount Taxable
taxed by a qualifying jurisdiction. Complete a separate
Column I, the amounts entered
in Qualifying
Schedule
worksheet for each qualifying jurisdiction if you paid
CT-1040AW)
Jurisdiction
on Lines 1 through 30, Column B,
income tax to more than one qualifying jurisdiction.
respectively, of Schedule
1. Wages, salaries, tips, etc.
1
CT-1040AW. See instructions
2. Taxable interest
2
on Page 33.
3. Ordinary dividends
3
Column II
4. Alimony received
4
For each line, enter that portion
5. Business income or (loss)
5
of the amount entered on the
6. Capital gain or (loss)
6
same line of Column I you
7. Other gains or (losses)
7
reported on an income tax
8. Taxable amount of IRA distributions
8
return fi led with (and on which
income tax was paid to) the
9. Taxable amount of pensions and annuities
9
qualifying jurisdiction. Enter
10. Rental real estate, royalties, partnerships,
only the portion of Connecticut
S corporations, trusts, etc.
10
modifi cations, if any, directly
11. Farm income or (loss)
11
related to income sourced in
12. Unemployment compensation
12
the qualifying jurisdiction.
13. Taxable amount of social security benefi ts
13
E n t e r t h e a m o u n t f r o m
14. Other income: See instructions.
14
Line 30, Column II, on Form
15. Add lines 1 through 14.
15
CT-1040NR/PY, Schedule 2,
16. Educator expenses
16
Line 55.
17. Certain business expenses of reservists,
To this amount, add back any
artists, and fee-based government offi cials
17
item of loss or deduction and
18. Health savings account deduction
18
subtract any item of income
19. Moving expenses
19
or gain included in Column II
as an item of special accrual.
20. Deductible part of self-employment tax
20
Enter the result on Line 55.
21. Self-employed SEP, SIMPLE, and qualifi ed plans
21
Keep this worksheet with
22. Self-employed health insurance deduction
22
your 2011 tax records. Do not
23. Penalty on early withdrawal of savings
23
attach to your tax return.
24. Alimony paid
24
25. IRA deduction
25
26. Student loan interest deduction
26
27. Tuition and fees
27
28. Reserved for future use
28
29. Total adjustments - Add Lines 16 through 28. 29
30. Subtract Line 29 from Line 15.
30
What Payments Do Not Qualify
• Income tax paid to a qualifying jurisdiction if you claimed
credit on that jurisdiction’s income tax return for income tax
• Income tax payments made to a qualifying jurisdiction on
paid to Connecticut; or
income not derived from or connected with sources within
the qualifying jurisdiction (such as wages not derived from
• Penalties or interest on income taxes you paid to a qualifying
or connected with sources within the qualifying jurisdiction);
jurisdiction.
• Income tax payments made to a qualifying jurisdiction on
Limitations to the Credit
income not included in your Connecticut adjusted gross
The total credit is limited to whichever amount is least:
income or Connecticut-sourced income;
• The amount of income tax paid to the qualifying jurisdiction;
• Income tax paid to a jurisdiction that is not a qualifying
• The amount of Connecticut income tax due on the portion of
jurisdiction, including a foreign country or its provinces
Connecticut adjusted gross income sourced in the qualifying
(for example, Canada and Canadian provinces);
jurisdiction and earned during the residency portion of your
• Alternative minimum tax paid to a qualifying jurisdiction;
taxable year; or
• The amount entered on Form CT-1040NR/PY, Line 10.
Page 25

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