Form Ct-6251 - Connecticut Alternative Minimum Tax Return - Individuals

General Instructions

Purpose

You may be able to claim a credit against your Connecticut income

Taxpayers who are subject to and required to pay the federal

tax for Connecticut alternative minimum tax paid in a prior year. See

alternative minimum tax are subject to the Connecticut alternative

the instructions to Form CT-8801, Credit for Prior Year Connecticut

minimum tax. Use this form to calculate your Connecticut alternative

Minimum Tax for Individuals, Trusts, and Estates.

minimum tax liability and attach it directly behind your Connecticut

Filing Status

income tax return.

Your ﬁ ling status on Form CT-6251 must match the Connecticut

Taxpayers who do not have a federal alternative minimum tax liability

income tax ﬁ ling status as reported on the front of Form CT-1040,

are not required to complete this form.

Connecticut Resident Income Tax Return, or Form CT-1040NR/PY,

Connecticut Nonresident and Part-Year Resident Income Tax Return.

Who Must File This Form

Any reference in these instructions to ﬁ ling jointly includes ﬁ ling

You are required to ﬁ le Form CT-6251, Connecticut Alternative

jointly for federal and Connecticut and ﬁ ling jointly for Connecticut

Minimum Tax Return - Individuals, if either of the following conditions

only. Likewise, ﬁ ling separately includes ﬁ ling separately for federal

is true for the 2011 taxable year:

and Connecticut and ﬁ ling separately for Connecticut only.



You were a Connecticut resident or part-year resident and had a

Generally, your ﬁ ling status for Connecticut income tax purposes

federal alternative minimum tax liability; or

must match your federal income tax ﬁ ling status for the year.



You were a Connecticut nonresident with a federal alternative

However, if you are a spouse in a same sex marriage, your ﬁ ling

minimum tax liability and you had Connecticut-sourced income.

status for Connecticut income tax purposes will not match your

If you meet one of the requirements above, you must ﬁ le Form

federal income tax ﬁ ling status for the year.

CT-6251 even if your Connecticut alternative minimum tax is zero.

For more information, see Spouses With Different Residency Status

What Is the Connecticut Alternative Minimum Tax

in the instructions to Form CT-1040 or Form CT-1040NR/PY.

The Connecticut alternative minimum tax is a tax imposed on certain

If you and your spouse are ﬁ ling a joint federal income tax return and

individuals, trusts, and estates in addition to their regular income tax.

you ﬁ le separate Connecticut income tax returns, either because you

The tax is computed on the lesser of 19% of the adjusted federal

qualify and elect to do so or because you are required to do so, the

tentative minimum tax or 5.5% of the adjusted federal alternative

federal rules for allocating income apply. You must recalculate your

minimum taxable income.

federal alternative minimum tax liability as if your ﬁ ling status for

federal income tax purposes was single. If upon your recalculation

What Is the Adjusted Federal Tentative Minimum Tax

you would have had a federal alternative minimum tax liability, you

The adjusted federal tentative minimum tax is your federal tentative

are subject to Connecticut alternative minimum tax and you are

minimum tax with certain Connecticut modiﬁ cations.

required to calculate Form CT-6251 as a single individual.

Part-Year Residents and Nonresidents

Where the calculation of any individual federal items are subject

Connecticut part-year residents and nonresidents must ﬁ rst compute

to limitations (for example, alternative tax net operating loss

the Connecticut minimum tax as if they were Connecticut residents,

deduction); the items may have to be recalculated if Connecticut

then apportion their Connecticut minimum tax.

modiﬁ cations apply.

Credits

Connecticut residents and part-year residents are allowed a credit

for minimum taxes paid to a qualifying jurisdiction on the income

taxed by both Connecticut and that jurisdiction. The credit may not

exceed the amount of tax otherwise due.

Line Instructions

Name and Social Security Number

Line 2

Enter your name and Social Security Number (SSN) as it appears

To compute the additions to federal alternative minimum taxable

on your Connecticut income tax return in the space provided at

income, use the amount entered on Form CT-1040, Schedule 1,

the top of the form. If you are ﬁ ling a joint return, also enter your

Line 39, or Form CT-1040NR/PY, Schedule 1, Line 41, minus:

spouse’s name and SSN.

•

Any modiﬁ cation for a taxable lump-sum distribution from a

qualiﬁ ed plan not included in federal adjusted gross income,

Part I

as entered on Form CT-1040, Schedule 1, Line 34, or Form

CT-1040NR/PY, Schedule 1, Line 36; and

Line 1

•

Any interest or dividend income on U.S. government obligations

Residents, part-year residents, and nonresidents should enter the

or securities exempt from federal income tax, but taxable for

amount from federal Form 6251, Line 28. Part-year residents must

Connecticut income tax purposes, to the extent included on

also include or exclude any tax preference items and adjustments

Form CT-1040, Schedule 1, Line 38, or Form CT-1040NR/PY,

attributable to a future year which accrued up to the time of a change

Schedule 1, Line 40.

in residence.

Exclude from Line 2 the amount of federally tax-exempt interest or

If your ﬁ ling status is ﬁ ling separately for Connecticut only, recalculate

exempt-interest dividends under Internal Revenue Code (IRC)

your federal 6251 using only your share of Lines 1 through 27 from

§852(b)(5) from non-Connecticut private activity bonds issued

federal Form 6251 and enter the result here. This amount may differ

after August 7, 1986, and included on federal Form 6251, Line 12.

from the amount entered on federal Form 6251, Line 28.

Enter the net amount on Line 2.

Form CT-6251 Instructions (Rev. 01/12)

Page 3 of 6

Form Ct-6251 - Connecticut Alternative Minimum Tax Return - Individuals - 2011 Page 3

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