Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 29
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56Part 1 - Connecticut Income - Line Instructions
Line 4: Alimony Received
(federal Form 1040, Line 11)
The federal income tax return line references are to the
• Part-Year Resident
federal Form 1040. If you fi le federal Form 1040A or federal
Form 1040EZ, use the appropriate lines from those forms.
Enter the amount from Schedule CT-1040AW, Line 4,
Column B.
Line 1: Wages, Salaries, Tips, Etc.
• Nonresident
(federal Form 1040, Line 7)
This line does not apply to a nonresident.
• Part-Year Resident
Line 5: Business Income or (Loss)
Enter the total of the amounts from Schedule CT-1040AW,
(federal Form 1040, Line 12)
Line 1, Column B and Column D.
• Part-Year Resident
• Nonresident
Enter the total of Schedule CT-1040AW, Line 5, Column B and
Enter all wages, salaries, tips, and other compensation you
Column D.
earned for services performed in Connecticut while you were a
nonresident of Connecticut.
• Nonresident
Enter that part of your federal adjusted gross income
If your wages, salaries, tips, and other compensation was earned
(as modified by adjustments on Form CT-1040NR/PY,
for services performed both in and outside of Connecticut while
Schedule 1) that represents business income (loss) you received
you were a nonresident and the amount of Connecticut-sourced
from a business, trade, profession, or occupation carried on in
income is not known, complete the Employee Apportionment
Connecticut.
Worksheet. See the instructions on Page 32.
Income from business activities in Connecticut that are
Income from employment activities in Connecticut that are
considered casual, isolated, or inconsequential is not part of the
considered casual, isolated, or inconsequential (under the Ancillary
Connecticut-sourced income of a nonresident. See Activities
Activity Test ) is not part of the Connecticut-sourced income
Considered Casual, Isolated, or Inconsequential on Page 9.
of a nonresident. See Activities Considered Casual, Isolated, or
Inconsequential, item 3, Ancillary Activity Test on Page 9.
Where a business, trade, profession, or occupation is carried
on: Generally, you are considered to be carrying on a business,
Line 2: Taxable Interest
trade, profession, or occupation (not including personal services
(federal Form 1040, Line 8a)
as an employee) at the location:
• Part-Year Resident
1. Where you maintain, operate, or occupy desk space, an
Enter the total of Schedule CT-1040AW, Line 2, Column B and
offi ce, a shop, a store, a warehouse, a factory, an agency, or
Column D.
other place where your affairs are regularly carried on (this
summary is not all inclusive); or
• Nonresident
2. Where your business is transacted with a fair measure of
Enter that part of your federal adjusted gross income
permanency and continuity.
(as modified by adjustments on Form CT-1040NR/PY,
You are considered to be carrying on business outside
Schedule 1) that represents interest income earned as a
Connecticut if you maintain, operate, or occupy outside
nonresident that is part of the receipts of a business, trade,
Connecticut, an offi ce, a shop, a store, a warehouse, a factory,
profession, or occupation carried on in Connecticut or from the
an agency, or other place where your business matters are
ownership of an interest in a pass-through entity doing business
systematically and regularly carried on.
in Connecticut and not otherwise exempt from Connecticut
income tax. If the business is conducted both in and outside of
You are not considered to be carrying on business outside
Connecticut, see the instructions for Line 5.
Connecticut and may not allocate or apportion business income
if you have an occasional or isolated business transaction outside
Line 3: Ordinary Dividends
Connecticut or if you have no regular place of business outside
(federal Form 1040, Line 9a)
of Connecticut.
• Part-Year Resident
You are not considered to be carrying on business outside
Enter the total of Schedule CT-1040AW, Line 3, Column B and
Connecticut if your business activities in Connecticut are
Column D.
considered casual, isolated, or inconsequential. See Activities
Considered Casual, Isolated, or Inconsequential on Page 9.
• Nonresident
Enter that part of your federal adjusted gross income
Example 1: A plumber, who is a resident of Rhode Island, carries
(as modified by adjustments on Form CT-1040NR/PY,
on his business from an offi ce in Danielson, Connecticut. He has
Schedule 1) that represents dividend income earned as a
maintenance contracts with housing authorities in the Worcester,
nonresident that is part of the receipts of a business, trade,
Massachusetts area which require him to regularly perform
profession, or occupation carried on in Connecticut or from the
his services at various locations in and around Worcester. This
ownership of an interest in a pass-through entity doing business
taxpayer is considered to be carrying on business in Connecticut
(by reason of his offi ce in this state) and in Massachusetts
in Connecticut and not otherwise exempt from Connecticut
(because his business is conducted there with a fair measure of
income tax. If the business is conducted both in and outside of
permanency and continuity).
Connecticut, see the instructions for Line 5.
Page 29
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