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

Form CT-6251 Schedule A

Schedule A - Credit for Alternative Minimum Tax Paid to Qualifying Jurisdictions

You must attach a copy of your return ﬁ led with the qualifying jurisdiction(s) or your credit will be disallowed.

43. Modiﬁ ed adjusted federal alternative minimum taxable income: See instructions.

43.

Column A

Column B

For each column, enter the following:

Name

Code

Name

Code

44. Enter qualifying jurisdiction’s name and two-letter code.

44.

45. Enter the non-Connecticut adjusted federal alternative

minimum taxable income included on Line 43 which is

subject to a qualifying jurisdiction’s alternative minimum tax.

45.

46. Divide Line 45 by Line 43. Round to four decimal places.

46.

•

47. Enter the net Connecticut minimum tax (from Form CT-6251,

Line 21). Part-Year Residents, see instructions below.

47.

48. Multiply Line 46 by Line 47.

48.

49. Alternative minimum tax paid to a qualifying jurisdiction: See instructions. 49.

50. Enter the lesser of Line 48 or Line 49.

50.

51. Total credit: Add Line 50, all columns. Enter amount here and on Line 22 on the front of this form.

51.

If you claim credit for alternative minimum tax paid to another state of the United States, a political subdivision within another state, or the District

of Columbia, enter the appropriate two-letter code. See the instruction booklet for Form CT-1040 or Form CT-1040NR/PY for a list of the standard

two-letter code for each state.

Line Instructions

Line 43

Part-Year Residents: Enter the portion of the 2011 net

Connecticut minimum tax liability attributable to the residency

Residents: Enter the amount of adjusted federal alternative

portion of the taxable year.

minimum taxable income from Form CT-6251, Line 5. However,

if a taxpayer’s adjusted federal alternative minimum taxable

Line 48

income includes a net loss derived from or connected with

Multiply the percentage arrived at on Line 46 by the amount

sources in a qualifying jurisdiction(s), the taxpayer must add the

reported on Line 47.

net loss to the amount of adjusted federal alternative minimum

taxable income from Line 5 and enter the result.

Line 49

Residents

Enter the total amount of alternative minimum tax

Part-Year Residents: Enter the portion of adjusted federal

paid to a qualifying jurisdiction.

alternative minimum taxable income from Form CT-6251,

Line 5, attributable to the residency portion of the taxable year.

Part-Year Residents: Enter the amount of alternative minimum

However, if a part-year resident’s adjusted federal alternative

tax paid to a qualifying jurisdiction on items of income, gain, loss,

minimum taxable income includes a net loss derived from

or deduction derived from or connected with sources in that

or connected with sources in a qualifying jurisdiction(s), the

jurisdiction during the residency portion of the taxable year.

taxpayer must add the net loss to the amount of adjusted federal

alternative minimum taxable income from Line 5 attributable to

If the alternative minimum tax paid to that jurisdiction was

the residency portion of the taxable year.

also based on income earned during the nonresidency portion

of your taxable year, you must prorate the amount of tax for

Line 44

which you are claiming credit. The proration is based upon the

Enter the name and the two-letter code of each qualifying

relationship that the income earned in that jurisdiction during

jurisdiction to which you paid alternative minimum tax for which

your Connecticut residency bears to the total amount of income

you are claiming credit.

that you earned in that jurisdiction in the taxable year.

Line 45

Alternative minimum tax paid means the lesser of your tax

Enter the amount of the adjusted federal alternative minimum

liability to the qualifying jurisdiction or the tax you paid to that

taxable income included on Line 43 subject to a qualifying

jurisdiction as reported on a return ﬁ led with that jurisdiction, but

jurisdiction’s alternative minimum tax.

not any penalty or interest.

Line 46

Line 50

Divide the amount on Line 45 by the amount on Line 43. The

Enter the lesser of the amounts reported on Line 48 or

result may not exceed 1.0000. Round to four decimal places.

Line 49.

Line 47

Line 51

Residents: Enter the amount from Form CT-6251, Line 21.

Add the amounts from Lines 50A, 50B, and 50 of any additional

worksheets. The amount on Line 51 cannot exceed the total of

Line 48. Enter the total on Line 51 and on Line 22.

Form CT-6251 Schedule A (Rev. 01/12)

Page 6 of 6

Form Ct-6251 - Connecticut Alternative Minimum Tax Return - Individuals - 2011 Page 6

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