Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 32
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56• Nonresident
• Nonresident
Enter that part of federal adjusted gross income that represents
Enter that part of the federal amount that represents adjustments
unemployment compensation received as a nonresident
connected with income from Connecticut sources while you
and derived from or resulting from former employment in
were a nonresident.
Connecticut.
Any other adjustments to income that relate to wage or salary
If the unemployment compensation received from Connecticut
income earned partly in Connecticut or to income from a business
sources is based on wage or salary income earned partly in and
carried on both in and out of Connecticut must be allocated to
partly outside of Connecticut, fi gure the amount allocable to
Connecticut on the same basis as the income to which it relates.
Connecticut in the same manner as the wage and salary income
Some of these adjustments include IRA deduction, deductible
on which it is based.
part of self-employment tax, and self-employment SEP, SIMPLE,
and qualifi ed plans.
Line 13: Taxable Amount of Social Security Benefi ts
Line 29: Total Adjustments
(federal Form 1040, Line 20b)
Add Lines 16 through 28 and enter the total.
• Part-Year Resident
Line 30: Income From Connecticut Sources
Enter the amount from Schedule CT-1040AW, Line 13,
Column B.
Subtract Line 29 from Line 15. Enter the total on Schedule
CT-SI, Line 30, and on Form CT-1040NR/PY, Line 6.
• Nonresident
Employee Apportionment Worksheet Instructions
This line does not apply to a nonresident.
Sometimes your employment requires you to work both inside
Line 14: Other Income
and outside Connecticut, but you do not know the actual
(federal Form 1040, Line 21)
amount of income you earned from working in Connecticut. In
this case, you must apportion your income. Nonresidents and
• Part-Year Resident
part-year residents who were employed in Connecticut
Enter the total of Schedule CT-1040AW, Line 14, Column B
during the nonresidency period must use the Employee
and Column D.
Apportionment Worksheet for this purpose. Part-year residents
When completing Schedule CT-1040AW, include in Column
may not apportion income earned while they were residents
A the total taxable amount of lump-sum distributions from
of Connecticut.
qualifi ed plans not included in federal adjusted gross income.
If your business activities in Connecticut are considered casual,
This amount should have been entered on Form CT-1040NR/PY,
isolated, or inconsequential, income from those activities is not
Line 36. In Column B, enter the amount from Column A you
considered Connecticut-sourced income of a nonresident. See
received during the period you were a Connecticut resident.
Activities Considered Casual, Isolated, or Inconsequential on
Also, use Line 14 to report any adjustments to federal adjusted
Page 9.
gross income not included on Lines 1 through 13. However, do
Who May Not Apportion Income
not include on Line 14 an adjustment for the domestic production
If you know the actual amount of your Connecticut-sourced
activity deduction. There is no need to further modify federal
income, you may not apportion. Simply report your income
adjusted gross income because this adjustment is not included
taxable in Connecticut on your Connecticut return. Examples of
in Part II.
individuals who are not permitted to apportion include:
• Nonresident
1. An employee whose actual Connecticut income is shown on
Enter that part of federal adjusted gross income from other
federal Form W-2; and
income derived from or connected with Connecticut sources.
2. An employee whose W-2 does not indicate initially his or
Connecticut Lottery winnings are taxable to a nonresident
her actual Connecticut income but whose employer issued
if the proceeds are reported on federal Form W-2G. See
a corrected W-2 or other statement which breaks down this
Connecticut-Sourced Income of a Nonresident on Page 9.
amount. Since your employer is required by law to withhold
Lump-sum distributions from qualifi ed plans are not taxable
Connecticut income tax on your Connecticut wages, this
to a nonresident.
breakdown should be easy to obtain.
Line 15: Gross Income From Connecticut Sources
Nonresident employees who work inside and outside Connecticut
Add Lines 1 through 14 and enter the total.
should complete CT-W4NA, Employee’s Withholding or
Exemption Certificate - Nonresident Apportionment. The
Part 2 - Adjustments to Connecticut Income -
employer will use the information on Form CT-W4NA along
Line Instructions
with Form CT-W4 to withhold the correct amount of Connecticut
Lines 16 - 27
income tax for services performed in this state.
(federal Form 1040, Lines 23 - 34)
• Part-Year Resident
Enter the totals from Schedule CT-1040AW, Lines 16
through 27, Column B and Column D.
Page 32
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