Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 3

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What’s New
Due Date – April 17, 2012
Income Tax Rates
The 2011 Connecticut income tax return (and payments)
For taxable years beginning on or after January 1, 2011,
individuals are subject to the following rates if their fi ling
will be considered timely if fi led on Tuesday, April 17, 2012.
status is:
In 2012, the due date for fi ling a Connecticut income tax return
(April 15) falls on a Sunday and Monday is a legal holiday
Single or fi ling separately
(Emancipation Day). Therefore, for fi ling purposes the next
At a 3% rate on the fi rst $10,000 of Connecticut taxable income; at
business day is Tuesday, April 17, 2012.
a rate of 5% on the excess over $10,000, but not over $50,000; at a
rate of 5.5% on the excess over $50,000, but not over $100,000; at
Return Envelopes Removed
a rate of 6% on the excess over $100,000, but not over $200,000; at
In an effort to reduce costs, return envelopes are no longer
a rate of 6.5% on the excess over $200,000, but not over $250,000;
provided in the income tax books. Where to File, on Page 12,
and at a rate of 6.7% on the excess over $250,000.
lists the proper mailing address for returns with refunds or
Head of household
returns with payments.
At a 3% rate on the fi rst $16,000 of Connecticut taxable income; at
a rate of 5% on the excess over $16,000, but not over $80,000; at a
Refunds Issued by Debit Card
rate of 5.5% on the excess over $80,000, but not over $160,000; at
In an effort to reduce costs and provide alternative refund access
a rate of 6% on the excess over $160,000, but not over $320,000; at
to taxpayers, DRS may issue debit cards for income tax refunds
a rate of 6.5% on the excess over $320,000, but not over $400,000;
not designated for direct deposit. The debit cards will provide
and at a rate of 6.7% on the excess over $400,000.
taxpayers with immediate access to their funds through ATMs,
qualifi ed debit card purchases, and teller assisted withdrawals.
Filing jointly or qualifying widow(er)
A PIN protected security authentication and activation process
At a 3% rate on the fi rst $20,000 of Connecticut taxable income;
will be required. Instructions for activation and use of the debit
at a rate of 5% on the excess over $20,000, but not over $100,000;
cards will be provided to all cardholders.
at a rate of 5.5% on the excess over $100,000, but not over
$200,000; at a rate of 6% on the excess over $200,000, but not
Connecticut Form 1099-G
over $400,000; at a rate of 6.5% on the excess over $400,000,
Connecticut taxpayers who itemize their deductions for federal
but not over $500,000; and at a rate of 6.7% on the excess over
income tax purposes and wish to obtain their Connecticut
$500,000.
Form 1099-G information may do so by visiting the DRS
The fl at income tax rate for trusts and estates was increased to
website at and selecting What’s My 1099-G
6.7%.
Amount? Paper copies of the Connecticut Form 1099-G are no
longer mailed to taxpayers.
Phase-Out of the 3% Rate
For taxable years beginning on or after January 1, 2011, the
Additional Residence Information Required on
amount to which the 3% rate applies is reduced depending on
Form CT-1040NR/PY
the individual’s fi ling status and Connecticut AGI thresholds
A taxpayer is required to enter the city or town of residence and
as follows:
zip code if it is different from his or her mailing address.
Single
The amount to which the 3% tax rate applies is reduced by $1,000
DRS Regional Offi ces Reopened
for each $5,000 (or part of $5,000) by which the taxpayer’s
The following DRS fi eld offi ces are scheduled to reopen in 2012
Connecticut AGI exceeds $56,500.
to provide personal assistance to taxpayers:
Filing separately
• Bridgeport 10 Middle St
The amount to which the 3% tax rate applies is reduced by $1,000
• Norwich 401 West Thames St, Building #700
for each $2,500 (or part of $2,500) by which the taxpayer’s
• Waterbury 55 West Main St, Suite 100
Connecticut AGI exceeds $50,250.
All calls are answered at our Customer Service Center in
Hartford, not at the fi eld offi ces.
Head of household
Free personal taxpayer assistance and forms are available by
The amount to which the 3% tax rate applies is reduced by $1,600
visiting our offi ces. Walk-in assistance at all DRS locations is
for each $4,000 (or part of $4,000) by which the taxpayer’s
available Monday through Friday, 8:30 a.m. to 4:30 p.m. (arrive
Connecticut AGI exceeds $78,500.
by 4:00 p.m.). Directions to DRS offi ces are available using the
Filing jointly or qualifying widow(er)
DRS phone menu or by visiting the DRS website. If you require
The amount to which the 3% tax rate applies is reduced by $2,000
special accommodations, please advise the DRS representative.
for each $5,000 (or part of $5,000) by which the taxpayer’s
Connecticut AGI exceeds $100,500.
The amount not taxed at the 3% rate is taxed at the 5% rate.
Page 3

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