2008 State of CT Income Tax Filing Requirements

CT Resident Income Tax Return

You must file a Connecticut resident income tax return if you were a resident of CT for the entire year and any of the following applies to you for the 2008 calendar year:

• You had CT income tax withheld;
• You made estimated tax payments to CT;
• You made an extension payment to CT;
• You meet the gross income test (see below); or
• You had a federal alternative minimum tax liability.

If none of the above apply, you are not required to file a CT resident income tax return.

(1) Gross income generally means all income you received in the form of money, goods, property, services, not exempt from federal income tax, and any additions to income required to be reported on Form CT-1040, Schedule I.

Note:  Even if you are not required to file a  CT individual income tax return, you should file a tax return to request a refund of tax, if applicable.

If you are not considered a CT resident during the calendar year 2008, click here for the CT filing requirements.  For information on residency, please refer to the Form CT-1040 Instructions (pages 7 - 8) or the CT DRS Filing Requirements for Students.