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 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.
Connecticut allows you to file a MFS state return when you have filed a MFJ on the Federal return. If you do change the status you will not be able to electronically file this return.
If you filed joint estimated tax payments but elect or are required to file separate income tax returns, both you and your spouse must file your income tax returns at the same time. No refund will be processed until both Connecticut returns are received.
If you are filing a joint federal return with your spouse but are required to file a separate Connecticut return, each of you will have to recompute your federal adjusted gross income as if you were each filing as married filing separately for federal income tax purposes.
For information about Same Sex Couples Filing, click here.
For filing information for Military, click here.
Click here for more information regarding Connecticut Military Spouse Residency Relief Act.
Click here for Connecticut residency information.