Generally, your filing status must match the filing status on your federal return. However, according to the Connecticut instructions , there are certain circumstances in which you are allowed 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:
- When one spouse is a Connecticut resident or a nonresident and the other spouse is a part-year resident, each spouse who is required to file a Connecticut income tax return must file as
married filing separately. - When one spouse is a Connecticut resident and the other is a nonresident, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless
they:- File jointly for federal income tax purposes; and
- Elect to be treated as if both were Connecticut residents for
the entire taxable year.
- When both spouses are part-year residents of Connecticut but do not have the same period of residency, married filing separately is their Connecticut income tax filing status.
- When both spouses are part-year residents of Connecticut and have the same period of residency, they may choose married filing jointly or married filing separately as their Connecticut income tax filing status.
- When both spouses are nonresidents of Connecticut and only one has income derived from or connected with sources within Connecticut, only that spouse is required to file a Connecticut income tax return and that spouse’s Connecticut income tax filing status is married filing separately for Connecticut unless they both elect to file a joint Connecticut income tax return. If an election is made, married filing jointly is their Connecticut income tax filing status.
- When one spouse is a nonresident alien and the other is a citizen or resident of the United States, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless:
- An election is made by the nonresident alien and his or her spouse to file a joint federal income tax return;
- A married filing joint return is filed for federal income tax purposes; and
- The spouses are otherwise required or permitted to file a joint Connecticut income tax return.