Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 27
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56Line 54: Taxing Jurisdiction(s)
earned in that jurisdiction during your Connecticut residency
(from Schedule 2 Worksheet, Line 30, Column II) bears to the
If you claim credit for income taxes paid to a qualifying
total amount of income you earned in that jurisdiction in the
jurisdiction, enter the name and the two-letter code of each
taxable year.
qualifying jurisdiction for which you are claiming credit. If
you are claiming credit for income taxes paid to a political
Example: George, a part-year resident, worked in Rhode Island
subdivision of another state, enter the name and the two-letter
all year and paid $1,200 in Rhode Island tax. His total Rhode
code of the state. The codes are listed in the table on this page.
Island wages were $20,000 of which $15,000 was earned while
Standard Two-letter Codes
he was a Connecticut resident. The income tax paid to Rhode
Island during the residency portion of his taxable year is:
Alabama ................ AL
Kentucky............KY
North Carolina .....NC
Arizona .................. AZ
Louisiana ...........LA
North Dakota .......ND
$ 15,000
X $1,200 = $900
Arkansas ................ AR
Maine .................ME
Ohio .....................OH
$ 20,000
California .............. CA
Maryland............MD
Oklahoma ............OK
Colorado ................ CO
Massachusetts .....MA
Oregon .................OR
He should enter $900 on Line 59.
Delaware ............... DE
Michigan ............MI
Pennsylvania........PA
District of Columbia DC
Minnesota ..........MN
Rhode Island ........RI
Income tax paid means the lesser of your income tax liability
Georgia .................. GA
Mississippi .........MS
South Carolina .....S C
to the qualifying jurisdiction or the income tax paid to that
Hawaii ................... HI
Missouri .............MO
Tennessee ............TN
jurisdiction as reported on a return fi led with that jurisdiction,
Idaho ..................... ID
Montana .............MT
Utah .....................UT
Illinois ................... IL
Nebraska ............NE
Vermont ...............VT
but not any penalty or interest. Do not report the amount of
Indiana ................... IN
New Jersey.........NJ
Virginia ................VA
tax withheld for that jurisdiction directly from your W-2 or
Iowa ....................... IA
New Mexico ......NM
West Virginia .......WV
1099 form. You must fi rst complete a return for the qualifying
Kansas ................... KS
New York ...........NY
Wisconsin ............WI
jurisdiction to determine the amount of income tax paid.
Line 55: Non-Connecticut Income
Line 60
Complete Schedule 2 Worksheet on Page 25 to determine the
Enter the lesser of the amounts reported on Line 58 or
total of non-Connecticut income included in your Connecticut
Line 59.
adjusted gross income for the residency portion of your taxable
year and reported on a qualifying jurisdiction’s income tax
Line 61: Total Credit for Income Taxes Paid to
return. To the amount on Schedule 2 Worksheet, Line 30,
Qualifying Jurisdictions
Column II, add back any item of loss or deduction and subtract
Add the amounts from Line 60A, Line 60B, and Line 60 of any
any item of income or gain included in Column II as an item of
additional worksheets. The amount on Line 61 cannot exceed
special accrual. Enter the result on Line 55.
the amount on Line 58. Enter the total on Line 61.
Line 56
Attach a copy of the income tax return fi led with each
qualifying jurisdiction to your Connecticut income tax return
Divide the amount on Line 55 by the amount on Line 53. The
or the credit will be disallowed.
result cannot exceed 1.0000. Round to four decimal places.
Line 57: Apportioned Income Tax
Example: Lynne, a part-year resident whose filing status
To determine the portion of your 2011 Connecticut income tax
is single, changed her permanent legal residence during
the taxable year by moving from Connecticut to City Y in
attributable to income earned during the residency portion of
State X. She worked in City Y during the entire taxable year. Both
your taxable year:
State X and City Y impose an income tax. Lynne’s Connecticut
1. Divide the amount on the Schedule 2 Worksheet, Line 30,
adjusted gross income is $75,000 (Form CT-1040NR/PY,
Column I, by the amount on Form CT-1040NR/PY,
Line 5). Lynne’s income from Connecticut sources (Form
Line 6. Round to four decimal places. The result may not
CT-1040NR/PY, Line 6) and her Connecticut adjusted gross
exceed 1.0000.
income during her Connecticut residency period (Schedule
2. Multiply the result by the amount on Form CT-1040NR/PY,
CT-1040AW, Column B, Line 30) is $50,000. Lynne completes
Line 10, and enter on Line 57.
Schedule CT-1040AW as follows: Line 1: Column A, $73,000;
Line 58
Column B, $49,000; Column C, $24,000; and Column D, $0.
Line 2: Column A, $2,000; Column B, $1,000; Column
Multiply the percentage arrived at on Line 56 by the amount
C, $1,000; and Column D, $0. Lynne uses the amounts in
reported on Line 57.
Column B when completing Schedule 2 Worksheet, Column I.
Line 59: Income Tax Paid to a Qualifying Jurisdiction
Lynne’s Connecticut income tax before the credit for income
While a Resident
taxes paid to other jurisdictions is $2,367 (Form CT-1040NR/PY,
Line 10). Since the amount of income taxed by both State X
Enter the total amount of income tax paid to a qualifying
and City Y is equal, Lynne uses only one column on Form
jurisdiction on income derived from or connected with sources
CT-1040NR/PY, Schedule 2. Lynne enters $49,000 (the common
in that jurisdiction during the residency portion of your taxable
amount of income taxed in both State X and City Y during her
year.
residency period) on Line 55, Column A.
If the tax you paid to that jurisdiction was also based on income
Lynne pays an income tax of $6,100 to State X; however,
earned during the nonresidency portion of your taxable year, you
only $4,039 (($49,000/$74,000) x $6,100) of that amount
must prorate the amount of tax for which you are claiming credit.
is attributable to her income sourced to State X during her
The proration is based upon the relationship that the income
Connecticut residency period. Lynne pays an income tax of
Page 27
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