Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2011 Page 9
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56Connecticut-Sourced Income of a Nonresident
Activities Considered Casual, Isolated, or
Inconsequential
Connecticut-sourced income of a nonresident is income derived
from or connected with sources within Connecticut when the
In general, activities that meet one of the following tests are
income is:
considered casual, isolated, or inconsequential:
• Attributable to ownership or disposition of real or tangible
1. $6,000 test - The gross income from the presence of a
personal property within Connecticut including but not limited
nonresident in Connecticut does not exceed $6,000 in
to the income from the rental or sale of the property;
the taxable year. However, this test does not apply to a
nonresident who is a member of one or more pass-through
• Attributable to compensation for services performed in
entities with Connecticut-sourced income. In such a case,
Connecticut or income from a business, trade, profession, or
the nonresident member’s activities is not considered
occupation carried on in Connecticut, including income derived
casual, isolated, or inconsequential unless the member’s
directly or indirectly by athletes, entertainers, or performing
Connecticut-sourced income from the pass-through entity
artists from closed-circuit and cable television transmissions of
or entities is less than $1,000.
irregularly scheduled events if the transmissions are received
or exhibited within Connecticut;
An employee’s wages for services performed in Connecticut
are taxable, regardless of the amount, unless the employee’s
• Unemployment compensation received from the Connecticut
services meet the Ancillary Activity Test. Also, reportable
Department of Labor;
Connecticut Lottery winnings are taxable regardless of the
• From a partnership doing business in Connecticut;
amount.
• From an S corporation doing business in Connecticut;
2. Ancillary Activity Test - The nonresident’s presence in
• From a trust or estate with income derived from or connected
Connecticut is ancillary to his or her primary business or
with sources within Connecticut;
employment duties performed at a base of operations outside
• From a nonqualifi ed deferred compensation plan for services
of Connecticut. Ancillary activities are those activities that
performed wholly or partly within Connecticut; or
are secondary to the individual’s primary out-of-state duties,
and include such things as presence in the state for planning,
• From reportable Connecticut Lottery winnings. Winnings
training, attendance at conferences or symposia, etc.
from the Connecticut Lottery, including Powerball, are
reportable if the winner was issued a federal Form W-2G by the
Connecticut-Sourced Income of a Part-Year
Connecticut Lottery Corporation. In general, the Connecticut
Resident
Lottery Corporation is required to issue a federal Form W-2G
Connecticut-sourced income of a part-year resident is the sum of:
to a winner if the Connecticut Lottery winnings, including
Powerball, are $600 or more and at least 300 times the amount
1. Connecticut adjusted gross income for the part of the year
you were a resident;
of the wager. See Informational Publication 2011(28),
Connecticut Income Tax Treatment of State Lottery Winnings
2. Income derived from or connected with Connecticut sources
Received by Residents and Nonresidents of Connecticut.
for the part of the year you were a nonresident; and
In general, Connecticut-sourced income of a nonresident does
3. Special accruals.
not include the following income even if it was included in your
Items Subject to Special Accrual
federal adjusted gross income:
• Distributions from pension or retirement plans (such as 401K
A part-year resident must recognize and report items of income,
plans);
gain, loss, or deduction on the accrual basis regardless of the
method of accounting normally used. In general, an item of
• Interest, dividends, or gains from the sale or exchange of
intangible personal property unless that property is employed
income is subject to special accrual if the right to receive it is
in a business, trade, profession, or occupation carried on in
fi xed and the amount to be paid is determinable with reasonable
Connecticut;
accuracy at the time residency status is changed.
• Compensation received for active service in the U.S. military;
Change From Resident to Nonresident
• Dividends from a corporation doing business in Connecticut;
If you moved out of Connecticut during the taxable year, you
• Compensation you received from an interstate rail carrier,
must include, in calculating your Connecticut adjusted gross
interstate motor carrier, or an interstate motor private carrier;
income for the period of your Connecticut residency, all items
• Gambling winnings (other than reportable Connecticut Lottery
of income, gain, loss, or deduction you would be required to
winnings shown on federal Form W-2G). See Informational
include if you were fi ling a federal income tax return for the same
Publication 2011(27), Connecticut Income Tax Treatment
period on the accrual basis, together with any other accruals not
of Gambling Winnings Other Than State Lottery Winnings;
otherwise includible or deductible for federal or Connecticut
• Interest you earned from a Connecticut bank (unless earned
income tax purposes (such as deferred gains on installment
by a Connecticut business); or
obligations). Include items of special accrual with other items
of income, gain, loss, and deduction reported for your residency
• Income you received from business or employment activities
period. See Schedule CT-1040AW Instructions on Page 33.
in Connecticut that are considered casual, isolated, or
inconsequential.
Page 9
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