Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 8
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56Group B
Spouses of military personnel, see Informational Publication
2009(21), Connecticut Income Tax Information for Armed
1. You were in a foreign country for at least 450 days during
Forces Personnel and Veterans.
any period of 548 consecutive days;
2. During this period of 548 consecutive days, you did not spend
Combat Zone
more than 90 days in Connecticut and you did not maintain
a permanent place of abode in Connecticut at which your
The income tax return of any individual in the U.S. Armed
spouse (unless legally separated) or minor children spent
Forces serving in a combat zone or injured and hospitalized
more than 90 days; and
while serving in a combat zone is due 180 days after returning.
3. During the nonresident portion of the taxable year in which
There will be no penalty or interest charged. For any individual
the 548-day period begins, and during the nonresident portion
who dies while on active duty in a combat zone or as a result
of the taxable year in which the 548-day period ends, you
of injuries received in a combat zone, no income tax or return
were present in Connecticut for no more than the number of
is due for the year of death or for any prior taxable year ending
days that bears the same ratio to 90 as the number of days
on or after the fi rst day serving in a combat zone. If any tax
in such portion of the taxable year bears to 548. See the
was previously paid for those years, the tax will be refunded to
calculation below.
the legal representative of the estate or to the surviving spouse
Number of days in the
upon the fi ling of a return on behalf of the decedent. In fi ling
Maximum days
nonresident portion
the return on behalf of the decedent, the legal representative
x
90
=
allowed in
548
Connecticut
or the surviving spouse should enter zero tax due and attach a
statement to the return along with a copy of the death certifi cate.
See Special Notice 2000(17), 2000 Legislation Affecting the
Combat zone is an area designated by the President of the United
Connecticut Income Tax.
States as a combat zone by executive order. A combat zone
also includes an area designated by the federal government as
Military Personnel Filing Requirements
a qualifi ed hazardous duty area.
Military personnel and their spouses who claim Connecticut as a
Members of the U.S. Armed Forces serving in the military
residence but are stationed elsewhere are subject to Connecticut
operations in the Kosovo, Afghanistan, or Persian Gulf areas are
income tax. If you enlisted in the service as a Connecticut
eligible for the 180-day extension allowed to individuals serving
resident and have not established a new domicile (permanent
in a combat zone. Spouses of military personnel and civilians
legal residence) elsewhere, you are required to fi le a resident
supporting the military in these regions who are away from
income tax return unless you meet all of the conditions in Group A
their permanent duty stations but are not within the designated
or Group B for being treated as a nonresident. See Resident,
combat zone are also eligible for the extension. Individuals
Part-Year Resident, or Nonresident on Page 7. The rate at
requesting an extension under combat zone provisions should
which your other income is taxed for Connecticut income tax
print both the name of the combat zone and the operation they
purposes has been affected by the enactment by Congress of the
served with at the top of their Connecticut return. This is the
Service Members Civil Relief Act. See instructions for Form
same combat zone or operation name that is provided on their
CT-1040NR/PY, Line 51, on Page 23.
federal income tax return. See Informational Publication
If your permanent home (domicile) was outside Connecticut
2009(21), Connecticut Income Tax Information for Armed
when you entered the military, you do not become a Connecticut
Forces Personnel and Veterans.
resident because you are stationed and live in Connecticut. As
a nonresident, your military pay is not subject to Connecticut
How Nonresidents and Part-Year Residents
income tax. However, income you receive from Connecticut
Are Taxed
sources while you are a nonresident may be subject to
Connecticut income tax.
If you are a nonresident or a part-year resident, your tax liability
is computed based upon the greater of your Connecticut adjusted
Example: Jill is a resident of Florida. She enlisted in the Navy
gross income or your total income from Connecticut sources.
in Florida and was stationed in Groton, Connecticut. She earned
You must calculate the tax in the same manner as a resident
$38,000 in military pay.
individual. Then, prorate the tax based upon the percentage
If Jill had no other income . . .
of your Connecticut adjusted gross income derived from or
Since Jill resided and enlisted in Florida, she is considered
connected with Connecticut sources.
a resident of Florida and does not have to fi le a Connecticut
return. Military personnel are residents of the state in which
Connecticut Adjusted Gross Income
they resided when they enlisted.
Connecticut adjusted gross income is your federal adjusted gross
If Jill had a part-time job in Connecticut . . .
income as properly reported on federal Form 1040, Line 37;
Her Connecticut-sourced income from nonmilitary employment
federal Form 1040A, Line 21, or federal Form 1040EZ, Line 4;
is taxable. Jill must fi le Form CT-1040NR/PY to report this
and any Connecticut modifi cations required to be reported on
income.
Form CT-1040NR/PY, Schedule 1.
Page 8
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