Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 7
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56Special Information for Nonresident Aliens
time (no matter how long), your domicile does not change. This
also applies if you are working in a foreign country.
A nonresident alien must fi le a Connecticut income tax return if
he or she meets the requirements of Who Must File a Connecticut
Permanent place of abode is a residence (a building or structure
Resident Return. In determining whether the gross income
where a person can live) that you permanently maintain, whether
test is met, the nonresident alien must take into account any
or not you own it, and generally includes a residence owned by or
income not subject to federal income tax under an income tax
leased to your spouse. A place of abode is not permanent if it is
treaty between the United States and the country of which the
maintained only during a temporary stay for the accomplishment
nonresident alien is a citizen or resident. Income tax treaty
of a particular purpose.
provisions are disregarded for Connecticut income tax purposes.
You are a resident for the 2011 taxable year if:
Any treaty income reported on federal Form 1040NR or Form
• Connecticut was your domicile (permanent legal residence)
1040NR-EZ and not subject to federal income tax must be added
for the entire 2011 taxable year; or
to the nonresident alien’s federal adjusted gross income. See
• You maintained a permanent place of abode in Connecticut
Form CT-1040, Schedule 1, Line 38, or Form CT-1040NR/PY,
during the entire 2011 taxable year and spent a total of more
Schedule 1, Line 40.
than 183 days in Connecticut during the 2011 taxable year.
If the nonresident alien does not have and is not eligible for
Nonresident aliens who meet either of these conditions are
a Social Security Number (SSN), he or she must obtain an
considered Connecticut residents even if federal Form 1040NR-EZ
Individual Taxpayer Identifi cation Number (ITIN) from the IRS
or federal Form 1040NR is fi led for federal income tax purposes.
and enter it in the space provided for an SSN.
See also Spouses With Different Residency Status on Page 16
DRS no longer processes income tax returns or Form
and Special Information for Nonresident Aliens on this page.
CT-1040 EXT with “Applied For” or “NRA” entered in the
If you are a resident, you must fi le Form CT-1040 if any of the
SSN fi eld. You must have applied for and been issued your ITIN
following is true for the taxable year:
before you fi le your income tax return. However, if you have
• You had Connecticut income taxes withheld;
not received your ITIN by April 15, fi le your return without
the ITIN, pay the tax due, and attach a copy of the federal
• You made estimated tax payments or a payment with Form
Form W-7. DRS will contact you upon receipt of your return
CT-1040 EXT to Connecticut;
and will hold your return until you receive your ITIN and
• You meet the gross income test;
you forward the information to us. If you fail to submit the
• You had a federal alternative minimum tax liability or
information requested, the processing of your return will be
• You are claiming the Connecticut earned income tax credit
delayed.
(CT EITC).
A married nonresident alien may not fi le a joint Connecticut
You are a part-year resident for the 2011 taxable year if you
income tax return unless the nonresident alien is married to a
changed your permanent legal residence by moving into or out
citizen or resident of the United States and they have made an
of Connecticut during the 2011 taxable year. Part-year residents
election to fi le a joint federal income tax return and they do, in
may not elect to be treated as resident individuals.
fact, fi le a joint federal income tax return. Any married individual
If you are a part-year resident and you meet the requirements of
filing federal Form 1040NR or federal Form 1040NR-EZ
Who Must File Form CT-1040NR/PY for the 2011 taxable year,
is not eligible to fi le a joint federal income tax return or a joint
you must fi le Form CT-1040NR/PY.
Connecticut income tax return and must fi le a Connecticut
income tax return as a married individual fi ling separately except
You are a nonresident for the 2011 taxable year if you are neither
a resident nor a part-year resident for the 2011 taxable year.
as noted below.
A spouse in a same sex marriage who is a nonresident alien may
If you are a nonresident and you meet the requirements of Who
fi le a joint Connecticut income tax return as long as his or her
Must File Form CT-1040NR/PY for the 2011 taxable year, you
spouse is a citizen or resident of the United States. A spouse
must fi le Form CT-1040NR/PY.
fi ling federal Form 1040NR or federal Form 1040NR-EZ is
Although you and your spouse fi le jointly for federal purposes,
not eligible to fi le a joint Connecticut income tax return and
you may be required to fi le separate Connecticut returns. See
must fi le a Connecticut income tax return as fi ling separately
Spouses With Different Residency Status on Page 16.
for Connecticut only.
If you meet all of the conditions in Group A or Group B, you
may be treated as a nonresident for 2011 even if your domicile
Resident, Part-Year Resident, or Nonresident
was Connecticut.
The following terms are used in this section:
Group A
Domicile (permanent legal residence) is the place you intend
1. You did not maintain a permanent place of abode in
to have as your permanent home. It is the place you intend
Connecticut for the entire 2011 taxable year;
to return to whenever you are away. You can have only one
2. You maintained a permanent place of abode outside of
domicile although you may have more than one place to live.
Connecticut for the entire 2011 taxable year; and
Your domicile does not change until you move to a new location
3. You spent not more than 30 days in the aggregate in
and defi nitely intend to make your permanent home there. If you
Connecticut during the 2011 taxable year.
move to a new location but intend to stay there only for a limited
Page 7
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