Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 37
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56Column A. Carry the result to four decimal places and enter the
Do not apply the business apportionment percentage to income
result as a percentage.
from the rental of real property or gains or losses from the sale
of real property. The entire rental income from Connecticut
Each item of business income (loss) reported on federal Form
real property or gain from the sale of the property is allocated
1040, which is required by these instructions to be apportioned,
to Connecticut and the entire amount of any loss from the sale
is multiplied by the percentage on Line 8. Nonresidents enter
is allocated to Connecticut. Rental income from real property
the apportioned amounts on the proper lines of Schedule CT-SI.
located outside Connecticut or any gain or loss from the sale of
Part-year residents enter the apportioned amounts on the proper
this property is allocated out of state.
lines of Schedule CT-1040AW, Column D.
Schedule 3 - Individual Use Tax Line Instructions
In general, goods or services purchased out-of-state that would
Connecticut Individual Use Tax Worksheet
be subject to the Connecticut sales tax if those goods or services
Section Instructions
were purchased from a Connecticut seller are subject to the
Complete the following sections for purchases subject to each
Connecticut use tax if the out-of-state seller did not charge and
tax rate:
collect sales tax on the sale. Generally, this includes purchases
• Section A for purchases of computer and data processing
of goods by mail order, telephone or on line over the Internet
services subject to the 1% tax rate.
when the goods are shipped or delivered to Connecticut and
• Section B for purchases made on or after July 1, 2011, subject
when the purchaser brings goods back into Connecticut.
to the 6.35% tax rate.
Use tax is due when taxable purchases are made but Connecticut
• Section C for purchases made on or after July 1, 2011, that
sales tax is not paid. Any individual or business purchasing
are subject to the new 7% tax rate.
taxable goods or services for use in Connecticut without paying
• Section D for purchases made on or before June 30, 2011,
Connecticut sales tax must pay use tax. The use tax rate for
that are subject to the 6% tax rate.
purchases made on or before June 30, 2011, is 6%. For purchases
made on or after July 1, 2011, the general use tax rate is 6.35%.
Column Instructions
However, the following items are subject to a 7% use tax rate:
Column 1
• Most motor vehicles exceeding $50,000;
Enter the month and day of the purchase.
• A vessel exceeding $100,000;
Column 2
• Each piece of jewelry exceeding $5,000;
Enter a brief description of the taxable item or service purchased
• Each piece of clothing or pair of footwear exceeding $1,000; and
(jewelry, computer, etc.).
• A handbag, luggage, umbrella, wallet, or watch exceeding
$1,000.
Column 3
Computer and data processing services remain subject to a 1%
Enter the name of the retailer the item or service was purchased
use tax rate.
from.
Use the Connecticut Individual Use Tax Worksheet, on Page 38,
Column 4
to calculate your use tax liability. Keep the worksheet for your
Enter the purchase price. List separately any individual item with
records. You must provide the worksheet to DRS upon request. See
a purchase price of $300 or more. Although you do not need
Informational Publication 2011(15), Q&A on the Connecticut
to list separately any individual item with a purchase price of
Individual Use Tax.
less than $300, the items are subject to tax and the total of the
Enter only those purchases subject to use tax you have not
purchase price of these items should be reported.
previously reported on Form OP-186, Connecticut Individual
Column 5
Use Tax Return.
Multiply the purchase price in Column 4 by the applicable tax
The table on Page 38 illustrates the use tax due only for various
rate and enter the result.
levels of purchases subject to the 6%, 6.35% and 7% use tax.
Column 6
Line 62
If you paid sales tax to another state, the District of Columbia,
Complete the Connecticut Individual Use Tax Worksheet
or a U.S. territory, enter the amount paid.
on Page 38. Enter the totals from Column 7 of each section
Column 7
on Lines 62a through 62d. Add the amounts on Lines 62a
through 62d, and enter the total on Line 62. Also enter on Form
Subtract the amount entered in Column 6 from the amount
CT-1040NR/PY, Line 17.
entered in Column 5 and enter the difference in Column 7.
If no Connecticut use tax is due, you must enter “0” on Form
Add Column 7 amounts and enter total. Do not enter negative
CT-1040NR/PY, Line 17. If you do not make an entry on Line 17,
amounts. If zero or less, enter “0.”
you will not have fi led a use tax return.
Enter the total tax for each Section on Schedule 3, Lines 62a
Failure to fi le a use tax return and to remit use tax due will
through 62d.
subject you to a 10% penalty of the total use tax due plus a
1% interest per month or a fraction of a month.
Page 37
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