State Income Tax Filing

Who Needs to File a CT State Return?

You must file a Connecticut (CT) state income tax return if any of the following is true for the 2011 tax year:

• you had CT income tax withheld, or

• you had made estimated tax payments to CT, or

• you had a federal alternative minimum tax liability, or

• you meet the Gross Income Test – for 2011, if your gross income exceeds:
  • $12,000 and you will file as married filing separately or civil union filing separately, or
  • $13,000 and you will file as single, or
  • $19,000 and you will file as head of household, or
  • $24,000 and you will file as married filing jointly, civil union filing jointly, or qualifying widow(er) with dependent child (each spouse/child must have a SSN/ITIN as well in order to file under this category)

If none of the above apply, do not file a 2011 CT state income tax return.

Do I need to report treaty income for CT income tax filing?

Federal income tax treaty provisions are not recognized for CT state income tax purposes. Any treaty income reported on your federal 1040NR or 1040NR‐EZ must be added to your federal Adjusted Gross Income (AGI) on your CT‐1040 (calculations are done on CT Schedule 1, line 38, write in tax treaty wages, then go to line 2 of CT‐1040). For complete information, refer to Special Instructions for Nonresident Aliens of the CT Income Tax Instructions.

Determining Your CT Tax Residency Status and Forms

In any calendar year, you could have a different status for (1) immigration, (2) federal income tax purposes, and (3) state income tax purposes. For information about "non‐resident" vs. "resident" for CT income tax purposes, refer to the CT Income Tax Instructions.

• Resident Forms ‐ Complete Form CT‐1040.  If you have filed in CT the previous tax year, you will be eligible to Telefile or Webfile (see front of CT Income Tax Instructions publication).
• Non‐Resident or Part‐Year Resident Forms ‐ Complete CT‐1040NR/PY; this form is usually used by people who have lived and/or worked in multiple states or resided in CT for less than 183 days in that calendar year.

Print, Sign, and Mail

Remember to sign and date your forms. CT does not require copies of your income statements for your state income tax return.

If you owe money, make your check payable to: Commissioner of Revenue Services

CT Department of Revenue Services (DRS) no longer processes state income tax returns without an SSN or ITIN. If you have not received your ITIN before the tax filing deadline, you should still file your return without the ITIN, pay any tax due, and attach a copy of your ITIN application (form W‐7) that you submitted with your federal income return.

Keep Copies!

Remember to keep copies of what you file each year (in case your return gets reviewed and there is a problem or if the CT Department of Revenue audits you in the future).