Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 6
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56Gross income includes income from sources within Connecticut
Relief From Joint Liability
and outside of Connecticut. Gross income includes, but is not
In general, if you and your spouse fi le a joint income tax return,
limited to:
you are both responsible for paying the full amount of tax,
• Compensation for services, including wages, fees,
interest, and penalties due on your joint return. However, in very
commissions, taxable fringe benefi ts, and similar items;
limited, specifi c cases, relief may be granted if you believe all or
any part of the amount due should be paid only by your spouse.
• Gross income from a business;
You may request consideration by fi ling Form CT-8857, Request
• Capital gains;
for Innocent Spouse Relief (And Separation of Liability and
• Interest and dividends;
Equitable Relief). See Special Notice 99(15), Innocent Spouse
• Gross rental income;
Relief, Separation of Liability, and Equitable Relief.
• Gambling winnings;
• Alimony;
Title 19 Recipients
• Taxable pensions and annuities;
Title 19 recipients must fi le a Connecticut income tax return if the
• Prizes and awards;
requirements for Who Must File Form CT-1040NR/PY are met.
• Your share of income from partnerships, S corporations,
However, if you do not have funds to pay your Connecticut
estates, or trusts;
income tax, complete Form CT-19IT, Title 19 Status Release,
• IRA distributions;
and attach it to the front of your Connecticut income tax return
• Unemployment compensation;
if the following two conditions apply:
• Federally taxable Social Security benefi ts; and
• You were a Title 19 recipient during 2011; and
• Federally taxable disability benefi ts.
• Medicaid assisted in the payment of your long-term care in a
nursing or convalescent home during 2011.
Gross Income Test
Completing this form authorizes DRS to verify your Title 19
You must fi le a Connecticut income tax return if your gross
status for 2011 with the Department of Social Services.
income for the 2011 taxable year exceeds:
• $12,000 and you are fi ling separately;
Deceased Taxpayers
• $13,000 and you are fi ling single;
An executor, administrator, or surviving spouse must fi le a
• $19,000 and you are fi ling head of household; or
Connecticut income tax return, for that portion of the year before
• $24,000 and you are fi ling jointly or qualifying widow(er)
the taxpayer’s death, for a taxpayer who died during the year
with dependent child.
if the requirements for Who Must File Form CT-1040NR/PY
The following examples explain the gross income test:
are met. The executor, administrator, or surviving spouse must
check the box next to the deceased taxpayer’s SSN on the front
Example 1: A nonresident whose only income is from a sole
page of the return. The person fi ling the return must sign for
proprietorship located in Connecticut fi les a federal Form 1040
the deceased taxpayer on the signature line and indicate the
and reports the following on Schedule C:
date of death.
Gross Income
$100,000
Generally, the Connecticut and federal fi ling status must be
Expenses
(92,000)
the same. A surviving spouse may fi le jointly for Connecticut
Net Income
$ 8,000
if the surviving spouse fi led a joint federal income tax return.
Because the gross income of $100,000 exceeds the minimum
A surviving spouse in a same sex marriage may fi le jointly for
requirement and the income is from a Connecticut source, this
Connecticut as a surviving spouse although this will not be their
nonresident must fi le Form CT-1040NR/PY.
federal fi ling status. Write “fi ling as surviving spouse” in the
deceased spouse’s signature line on the return. If both spouses
Example 2: A Connecticut part-year resident who fi les as
died in 2011, their legal representative must fi le a fi nal return.
single on Form CT-1040NR/PY received $8,000 in federally
nontaxable Social Security benefi ts and $11,000 in interest
Claiming a Refund for a Deceased Taxpayer
income. Since nontaxable Social Security benefi ts are not
If you are a surviving spouse fi ling jointly with your deceased
included in gross income, the Connecticut part-year resident is
spouse, you may claim the refund on the jointly-fi led return.
not required to fi le a return unless Connecticut tax was withheld
If you are a court-appointed representative, fi le the return and
or estimated tax payments were made.
attach a copy of the certifi cate that shows your appointment. All
Example 3: A nonresident whose fi ling status is single for
other fi lers requesting the deceased taxpayer’s refund must fi le
federal income tax purposes received $12,750 in wage income
the return and attach federal Form 1310, Statement of Person
from Connecticut employment and $1,000 in federally-exempt
Claiming Refund Due a Deceased Taxpayer, to the front of the
interest from California state bonds. The taxpayer’s federal gross
return.
income with additions from Form CT-1040NR/PY, Schedule 1
Income received by the estate of the decedent for the portion of
(interest on state or local obligations other than Connecticut),
the year after the decedent’s death, and for succeeding taxable
is $13,750. Therefore, the nonresident must file Form
years until the estate is closed, must be reported each year on
CT-1040NR/PY.
Form CT-1041, Connecticut Income Tax Return for Trusts and
Estates.
Page 6
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