Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 34
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56Special Accrual
Column D: Nonresident Period Connecticut-
Sourced Income
Report in Column B if you moved out of Connecticut, or
Column C if you moved into Connecticut, all items you would
Enter that part for the amount from Column C you earned while a
be required to report if you were fi ling a federal return on the
nonresident that was derived from or connected with Connecticut
accrual basis for the period before you changed your resident
sources including, but not limited to:
status. Combine these accrual amounts with the corresponding
1. Services you performed in Connecticut;
amounts on Lines 1 through 30.
2. Real or tangible personal property located in Connecticut; and
A part-year resident must recognize and report items of income,
3. Businesses, trades, professions, or occupations conducted
gain, loss, or deduction on the accrual basis regardless of the
in Connecticut. See Connecticut-Sourced Income of a
method of accounting normally used. In general, an item of
Nonresident on Page 9.
income is subject to special accrual if the right to receive it is
Refer to each specifi c line instruction for Schedule CT-SI,
fi xed and the amount to be paid is determinable with reasonable
Part 1, on Page 29 to determine the income from Connecticut
accuracy at the time residency status is changed. See Items
sources earned during your nonresident period.
Subject to Special Accrual on Page 9.
Wage Apportionment
Part 2 – Adjustments to Income
If your salary or wages while you were a nonresident were
Column A: Federal Income as Modifi ed
earned partially in Connecticut, you have to determine how much
Enter the amounts of adjustments reported on your federal return
should be apportioned to Connecticut and enter that amount in
plus all items you would be required to include if you were
Column D. If you do not know the actual amount of income you
fi ling a federal return on the accrual basis. See Items Subject to
earned from working in Connecticut, complete the Employee
Special Accrual on Page 9.
Apportionment Worksheet on Schedule CT-SI.
Line 30, Column A, must equal the amount on Form
Partners and S Corporation Shareholders
CT-1040NR/PY, Line 5.
Part-year residents must:
Column B: Connecticut Resident Period
• Include in Column B their distributive share of partnership
Enter that part of the adjustments from Column A you earned
income, gain, loss, and deduction or their pro rata share of
during the period you were a Connecticut resident.
S corporation income, gain, loss, and deduction, to the extent
included in Connecticut adjusted gross income during their
Column C: Connecticut Nonresident Period
taxable year, prorated to their Connecticut resident period
Enter that part of the adjustments from Column A you earned
based on the number of days they resided in Connecticut.
during the period you were a nonresident of Connecticut.
• Include in Column D, their distributive share of partnership
Column D: Nonresident Period Connecticut-
income, gain, loss, and deduction or their pro rata share
Sourced Income
of S corporation income, gain, loss, and deduction, to the
extent included in Connecticut adjusted gross income during
See Schedule CT-SI, Part 2, Lines 16 through 30, on Page 32.
their taxable year, prorated to their Connecticut nonresident
Enter that part of the adjustments from Column C you earned
period based on the number of days they resided outside of
while a nonresident that was derived from or connected with
Connecticut, but only to the extent the prorated amount of
Connecticut sources.
income, gain, loss, and deduction is derived from or connected
Example: Alex moved from California to Connecticut on
with Connecticut sources.
September 15. On Alex’s federal return, he reported $50,000 in
Part 1 – Adjusted Gross Income
total wages. $10,000 was earned while Alex was a Connecticut
resident. On Line 1, Alex enters $50,000 in Column A, $10,000
Column A: Federal Income as Modifi ed
in Column B, $40,000 in Column C, and $0 is Column D. No
Enter the amounts of income reported on your federal
income was earned in Connecticut prior to the move.
return as modified by amounts on Form CT-1040NR/PY,
Alex also claimed moving expenses of $3,000 on federal
Schedule 1, plus all items you would be required to include if you
Form 1040, Line 26. This amount was specifi ed in a contract
were fi ling a federal return on the accrual basis. See Items Subject
he entered into with a moving company before he moved out of
to Special Accrual on Page 9 and Schedule 1 – Modifi cations to
California. He also had an IRA deduction of $2,000 on federal
Federal Adjusted Gross Income on Page 21.
Form 1040 or federal Form 1040A. He would enter $3,000 in
Column A, $0 in Column B, $3,000 in Column C, and $0 in
Column B: Connecticut Resident Period
Column D. The entire moving deduction is included
Enter that part of the amount from Column A you earned during
in Column C because the moving expense was fixed and
the period you were a Connecticut resident.
determinable before he moved out of California. For the
Column C: Connecticut Nonresident Period
IRA deduction, he would enter $2,000 in Column A, $400 in
Column B (10,000/50,000 X $2,000), $1,600 in Column C
Enter that part of the amount from Column A you earned during
(40,000/50,000 X $2,000), and $0 in Column D.
the period you were a nonresident of Connecticut.
Page 34
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