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Connecticut Income Tax
Income tax returns should be in by April 15th.
Connecticut taxes all income earned by its residents, even if it is income earned from a resident working out of Connecticut. Connecticut tax must be withheld on any amount of income that exceeds the amount held by the other jurisdiction.
All people who are married according to Connecticut law must declare they are married on their tax return weather they are filing jointly or separately.
Connecticut Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Connecticut.
Consider using TurboTax to E-File your Connecticut taxes.
Connecticut Residents
If your domicile (permanent) home was in Connecticut for the entire year, or you lived in Connecticut for more than 183 days, you are a resident of Connecticut. Connecticut residents must file a return if they had income withheld, made estimated tax payments, make more income than permitted, or had a federal alternative minimum tax liability. The permitted amounts of gross income are $12,000 if married and filing separately, $12,625 if single, $19,000 if head of house, and $24,000 if married and filing jointly. Gross income is all the income that you had to file on your federal return plus all any other income from Form-1040, Schedule 1 (see Form-1040, attached below). If you are a resident who needs to file a Connecticut return you will need to file Form-1040 (attached below). For additional information see Form-1040 Instructions (attached below).
Related Tax Forms
- Form CT-1040 - Connecticut Individual Resident Income Tax Return
Part-Year Connecticut Residents
If your domicile (permanent) home was in Connecticut for part of the year, you are a part-year resident. Your domicile home could have been in Connecticut for part of the year if you moved in or out of Connecticut during the year.
The income that will be taxed by Connecticut for part year residents includes all income earned during your period of residency, regardless of where the income was earned, and income earned from Connecticut sources during your nonresidency. Use form Form-1040AW (attached below) to calculate this amount of income. To file a part-year resident return with Connecticut use Form-1040NR/PY to report your taxes. Calculate your taxes based upon the amount of income that was calculated using Form-1040AW.
If your spouse has a different residency status then you, and you filed jointly for your Federal return, file your Form-1040NR/PY as “filing separately for Connecticut only”. If you are “filing separately for Connecticut only,” you will need to calculate the amount of income that will be taxed by using only values that relate to your share of income when filing Form-1040AW. Also you do not qualify for the property tax credit if you are a part year resident of Connecticut.
If you owe more than $1,000 of taxes than were originally withheld, you will need to make tax payments to Connecticut using Form Form-1040ES (attached below).
To obtain additional information on how to file a return as part-year, Connecticut resident see Form-1040NR/PY Instructions (attached below).
Related Tax Forms
- Form CT-1040 - Connecticut Individual Resident Income Tax Return
- Form CT-1040ES - Connecticut Estimated Income Tax Payment Coupon
- Form CT-1040NR/PY - Connecticut Individual Part-Year and Non-resident Income Tax Return
- Form CT-1040AW - Connecticut Part-Year Resident Income Allocation
Connecticut Residents who work in another state
If your domicile (permanent) home was in Connecticut for the entire year, or you lived in Connecticut for more than 183 days, you are a resident of Connecticut. Connecticut residents must file a return if they had income withheld, made estimated tax payments, make more income than permitted, or had a federal alternative minimum tax liability. The permitted amounts of gross income are $12,000 if married and filing separately, $12,625 if single, $19,000 if head of house, and $24,000 if married and filing jointly. Gross income is all the income that you had to file on your federal return plus all any other income from Form-1040, Schedule 1 (see Form-1040, attached below). If you are a resident who needs to file a Connecticut return you will need to file Form-1040 (attached below). For additional information see Form-1040 Instructions (attached below).
If you are a resident of Connecticut all income you earn is subject to taxation by Connecticut no matter where it is earned. Thus if you work in another state and earned income in that state you will be taxed on this income by Connecticut. However income earned in another state might be taxed by the state in which it was earned in. To avoid dual taxation in this event Connecticut allows you to receive a tax credit. To qualify for this credit you will need to file Form-1040 and attach it to the return you filed for the other state.
If the tax paid to the other state is more than $1000 less than your Connecticut tax, you will need to pay tax payments. Tax payments are due on April 15, June 15, September 15, and January 15 and are filed using Form-1040ES (attached below). More information can be found in the Form-1040 Instructions and on page 1 of Form-1040ES.
Related Tax Forms
- Form CT-1040 - Connecticut Individual Resident Income Tax Return
Non-Residents who work in Connecticut
If your domicile (permanent) home was not in Connecticut for any part of the year and you lived in Connecticut for less than 183 days, or if you maintained a home in Connecticut but lived there for less than 30 days, you are a nonresident of Connecticut. If you are a Connecticut nonresident but income tax was withheld from your income, you made estimated income tax payments, you made more income from Connecticut sources than permitted, or you had to pay a federal alternative minimum tax you will need to file a nonresident return with Connecticut. The amount of money permitted for a single filer is $13,000, for a married person filing separately the amount of permissible income is $12,000, for a head of household the amount of permissible income is $19,000, and for a married couple filing jointly the amount of permissible income is $24,000. Taxable income for Connecticut comes from sources such as wages for services performed in Connecticut or accrued sick pay, vacation pay, severance pay, unemployment benefits, income from sale or rental of property, or income from a partnership or S corporation in Connecticut. To obtain more information on taxable income sources see Form CT-1040NR/PY Instructions.
If you need to file a nonresident return with Connecticut, use Form-1040NR/PY to report your taxes and calculate the amount of income that will be taxed by Connecticut.
If your spouse has a different residency status then you and you filed jointly for your Federal return file your Form-1040NR/PY as “filing separately for Connecticut only”. If you are “filing separately for Connecticut only” you will need to calculate the amount of income that will be taxed by using only values that relate to your share of income when filing Form-1040NR/PY.
If you owe more than $1,000 of taxes than were originally withheld you will need to make tax payments to Connecticut using Form Form-1040ES (attached below).
To obtain additional information on how to file a nonresident Connecticut return, including more information on taxable income sources, see Form-1040NR/PY Instructions (attached below).
Related Tax Forms
- Form CT-1040ES - Connecticut Estimated Income Tax Payment Coupon
- Form CT-1040NR/PY - Connecticut Individual Part-Year and Non-resident Income Tax Return
Non-Residents who sold property in Connecticut
If your domicile (permanent) home was not in Connecticut for any part of the year and you lived in Connecticut for less than 183 days, or if you maintained a home in Connecticut but lived there for less than 30 days, you are a nonresident of Connecticut. If you are a Connecticut nonresident but income tax was withheld from your income, you made estimated income tax payments, you made more income from Connecticut sources than permitted, or you had to pay a federal alternative minimum tax you will need to file a nonresident return with Connecticut. The amount of money permitted for a single filer is $13,000, for a married person filing separately the amount of permissible income is $12,000, for a head of household the amount of permissible income is $19,000, and for a married couple filing jointly the amount of permissible income is $24,000. Taxable income for Connecticut comes from sources such as wages for services performed in Connecticut or accrued sick pay, vacation pay, severance pay, unemployment benefits, income from sale or rental of property, or income from a partnership or S corporation in Connecticut. To obtain more information on taxable income sources see Form CT-1040NR/PY Instructions.
If you need to file a nonresident return with Connecticut, use Form-1040NR/PY to report your taxes and calculate the amount of income that will be taxed by Connecticut.
If your spouse has a different residency status then you and you filed jointly for your Federal return file your Form-1040NR/PY as “filing separately for Connecticut only”. If you are “filing separately for Connecticut only” you will need to calculate the amount of income that will be taxed by using only values that relate to your share of income when filing Form-1040NR/PY.
If you owe more than $1,000 of taxes than were originally withheld you will need to make tax payments to Connecticut using Form Form-1040ES (attached below).
To obtain additional information on how to file a nonresident Connecticut return, including more information on taxable income sources, see Form-1040NR/PY Instructions (attached below).
Related Tax Forms
- Form CT-1040ES - Connecticut Estimated Income Tax Payment Coupon
- Form CT-1040NR/PY - Connecticut Individual Part-Year and Non-resident Income Tax Return
Connecticut State Tax Forms
- Form CT-1040 - Connecticut Individual Resident Income Tax Return
- Form CT-1040ES - Connecticut Estimated Income Tax Payment Coupon
- Form CT-1040NR/PY - Connecticut Individual Part-Year and Non-resident Income Tax Return
- Form CT-1040AW - Connecticut Part-Year Resident Income Allocation
- Form CT-1041 - Connecticut Trusts and Estate Income Tax Return
- Form CT-6251 - Connecticut Individuals Alternative Minimum Tax Return
- Form CT-8801 - Connecticut Credit for Prior Year Connecticut Minimum Tax for Individuals, Trusts, and Estates
- Form CT-1040EXT - Connecticut Application for Extension of Time to File
- Schedule CT-EITC - Connecticut Earned Income Tax Credit
Relevant Links
- State of Connecticut Tax Website - Official Site
- State of Connecticut E-File Service - Offered by Connecticut's Official Website
- Additional Tax Forms - A Comprehensive Collection of Connecticut Tax Forms
Connecticut Mailing Address
Wondering where to mail your Connecticut taxes? Here's the address:For refunds and all other tax forms without payment:
Department of Revenue Services
PO Box 2976
Hartford CT 06104-2976
For all tax forms with payment:
Department of Revenue Services
PO Box 2977
Hartford CT 06104-2977
Connecticut Sales Tax
Connecticut has a 6% sales tax. No additional taxes are applied by local jurisdictions. Some home weatherization products are exempt from sales tax as are some other services and goods, for a complete listing of weatherization products and other goods and services see the lists.
