Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 31
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56Line 8: Taxable Amount of IRA Distributions
Partnerships: As a nonresident, enter your distributive share
of partnership income, gain, loss, and deduction derived from
(federal Form 1040, Line 15b)
or connected with Connecticut sources. The partnership should
• Part-Year Resident
furnish this information to you on Schedule CT K-1, Member’s
Enter the amount from Schedule CT-1040AW, Line 8,
Share of Certain Connecticut Items. If your distributive share
Column B.
includes any other items of partnership income taxable to a
nonresident, those items must be entered on the appropriate
• Nonresident
lines of Schedule CT-SI.
This line does not apply to a nonresident.
Example: Your share of a partnership’s capital gain that is
Line 9: Taxable Amount of Pensions and
Connecticut source would be included in determining the
Annuities
amount on Line 6.
(federal Form 1040, Line 16b)
S corporations: As a nonresident, enter your pro rata share
• Part-Year Resident
of the S corporation’s nonseparately stated items of income or
Enter the amount from Schedule CT-1040AW, Line 9,
loss (to the extent includable in your Connecticut adjusted gross
Column B.
income) derived from or connected with Connecticut sources.
• Nonresident
Also, enter your pro rata share of the S corporation’s separately
This line does not apply to a nonresident.
stated items of income or loss (such as interest and dividends)
derived from or connected with Connecticut sources on the
Line 10: Rental Real Estate, Royalties, Partnerships,
appropriate lines of Schedule CT-SI. The S corporation should
S Corporations, Trusts, Etc.
furnish this information to you on Schedule CT K-1.
(federal Form 1040, Line 17)
Trusts and estates: As a nonresident benefi ciary, enter your
• Part-Year Resident
share of trust or estate income derived from or connected with
Enter the total of Schedule CT-1040AW, Line 10, Column B
Connecticut sources. This information should be provided to
and Column D.
you by the fi duciary. If your share includes any items of taxable
trust or estate income from Connecticut sources not reported on
• Nonresident
Line 10, those items should be included on the appropriate lines
Enter that part of your federal adjusted gross income
of Schedule CT-SI.
(as modified by adjustments on Form CT-1040NR/PY,
Passive activity loss limitations: Any deduction for passive
Schedule 1) that represents income or losses from rents, royalties,
activity losses for a nonresident must be recomputed to determine
partnerships, S corporations, trusts, and estates derived from or
the amounts which would be allowed if the federal adjusted gross
connected with Connecticut sources.
income took into account only items of income, gain, loss, or
Rental and royalty income: As a nonresident, enter rents and
deduction derived from or connected with Connecticut sources.
royalties from:
If you were a part-year resident, you must recalculate your
1. Real property located in Connecticut, whether or not used
passive activity loss limitations as if separate federal returns
in connection with a business;
were fi led for your resident and nonresident periods.
2. Tangible personal property not used in a business if the
Line 11: Farm Income or (Loss)
property is located in Connecticut; and
(federal Form 1040, Line 18)
3. Tangible and intangible personal property used in or
connected with a business, trade, profession, or occupation
• Part-Year Resident
carried on in Connecticut.
Enter the total of Schedule CT-1040AW, Line 11, Column B
If the income is earned by a business carried on both in and outside
and Column D.
of Connecticut, apply the business apportionment percentage
• Nonresident
(Schedule CT-1040BA) or alternative method only to items of
tangible and intangible personal property used in or connected
Enter that part of your federal adjusted gross income
with the business to determine the income from Connecticut
(as modified by adjustments on Form CT-1040NR/PY,
sources. Do not apportion income from real property located
Schedule 1) that represents income (loss) from farming carried
in Connecticut (whether or not used in a business). That income
on in Connecticut as a nonresident.
must be entirely included in Connecticut-sourced income if the
See the instructions for reporting business income (Line 5),
real property is located in Connecticut and entirely excluded
including the instructions for reporting income from a business
from Connecticut-sourced income if the real property is located
carried on both in and outside of Connecticut.
outside Connecticut. Do not apportion income from tangible
Line 12: Unemployment Compensation
personal property not used in a business. Report on this line
your share of any rental or royalty income from a partnership,
(federal Form 1040, Line 19)
trust, estate, or S corporation.
• Part-Year Resident
Enter the total of Schedule CT-1040AW, Line 12, Column B
and Column D.
Page 31
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