According to the Connecticut CT-1040 Instructions, you must file a CT resident tax return if:
- You had Connecticut income tax withheld
- You made estimated tax payments to Connecticut or a payment by extension
- You had a PE Tax Credit;
- You meet the Gross Income Test
- You had a federal alternative minimum tax liability
- You are claiming the Connecticut earned income tax credit (CT EITC).
Gross Income Test:
- Single, $15,000
- Head of Household, $19,000
- MFJ, $24,000
- MFS, $12,000
- Qualifying Widow(er) with dependent child, $24,000
File a CT-1040NR/PY return if you are a part-year resident or nonresident and:
- You had Connecticut income tax withheld
- You made estimated tax payments to Connecticut or made a
payment with Form CT-1040 EXT, Application for Extension
of Time to File Connecticut Income Tax Return for Individuals; - You had a PE Tax Credit amount which does not fully offset
your Connecticut tax liability; - You were a part-year resident who meets the Gross Income Test
or who had a federal alternative minimum tax liability; or - You were a nonresident with Connecticut-sourced income who
meets the Gross Income Test or had a federal alternative minimum
tax liability.
For more information on filing a non-resident/part-year resident return, please click here.