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Part III

Tax Computation Using Maximum Capital Gains Rates

32. Enter the amount from Part I, Line 10. If you ﬁ led federal Form 2555 or federal Form 2555-EZ for 2010,

enter the amount from Line 3 of the Connecticut Foreign Earned Income Tax Worksheet on Page 5. .............. 32.

33. Enter the amount from 2011 federal Form 8801, Line 30. ..................................... 33.

34. Enter the amount from 2011 federal Form 8801, Line 31. ..................................... 34.

35. Enter the amount from 2011 federal Form 8801, Line 32. ..................................... 35.

36. Enter the smaller of Line 32 or Line 35. .............................................................................................................. 36.

37. Subtract Line 36 from Line 32. ............................................................................................................................ 37.

38. If Line 37 is $175,000 or less ($87,500 or less, if ﬁ ling separately for 2010), multiply

Line 37 by 26% (.26). Otherwise, multiply Line 37 by 28% (.28) and subtract $3,500

($1,750, if ﬁ ling separately for 2010) from the result. If you ﬁ led federal Form 1040NR,

for 2010 follow the federal instructions to calculate this amount. ....................................................................... 38.

39. Enter: $68,000 if ﬁ ling jointly or qualifying widow(er) for 2010;

$34,000 if single or ﬁ ling separately for 2010;

$45,550 if head of household for 2010; or

$2,300 for a trust or estate.

If you ﬁ led federal Form 1040NR for 2010, follow the federal instructions

to calculate this amount. ........................................................................................ 39.

40. Enter the amount from 2011 federal Form 8801, Line 37. ..................................... 40.

41. Subtract Line 40 from Line 39. If zero or less, enter “0.” ...................................... 41.

42. Enter the smaller of Line 32 or Line 33. ................................................................. 42.

43. Enter the smaller of Line 41 or Line 42. ................................................................. 43.

44. Subtract Line 43 from Line 42. ............................................................................... 44.

45. Multiply Line 44 by 15% (.15). ............................................................................................................................. 45.

If Line 34 is “0” or blank, skip Lines 46 and 47 and go to Line 48. Otherwise, go to Line 46.

46. Subtract Line 42 from Line 36. ............................................................................... 46.

47. Multiply Line 46 by 25% (.25). ............................................................................................................................. 47.

48. Add Lines 38, 45, and 47. ................................................................................................................................... 48.

49. If Line 32 is $175,000 or less ($87,500 or less, if ﬁ ling separately for 2010), multiply Line 32 by 26% (.26).

Otherwise, multiply Line 32 by 28% (.28) and subtract $3,500 ($1,750, if ﬁ ling separately for 2010) from

the result. If you ﬁ led federal Form 1040NR for 2010, follow the federal instructions to calculate this amount. ..... 49.

50. Enter the smaller of Line 48 or Line 49 here and on Part I, Line 11. If you ﬁ led federal Form 2555 or Form 2555-EZ

for 2010, do not enter this amount on Line 11. Instead, enter this amount on Line 4 of the Connecticut Foreign

Earned Income Tax Worksheet on Page 5. ........................................................................................................... 50.

Worksheet C -

(for full-year resident or part-year resident inter-vivos trusts with one or more nonresident

noncontingent beneﬁ ciaries only)

Combine Part I, Lines 1, 2, and 3 and enter the total here. ...................................

Enter the amount of Connecticut-sourced income included on Line 1 above.

See instructions. ....................................................................................................

Subtract Line 2 from Line 1. Part-year resident trusts only, see instructions. ........

Enter the decimal from 2010 Form CT-1041 Schedule I, Line 5c. .........................

Multiply Line 3 by Line 4. .......................................................................................

Subtract Line 5 from Line 1. Enter the result here and on Part I, Line 4. .............................................................

Form CT-8801 (Rev. 01/12)

Page 3 of 5

Form Ct-8801 - Credit For Prior Year Connecticut Minimum Tax For Individuals, Trusts, And Estates - 2011 Page 3

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