Connecticut Tax Instruction Booklet: CT-1040 for Nonresidents/Part-Year Residents

Tax Instruction Booklet: CT-1040 for Nonresidents/Part-Year Residents
CT-1040NR/PY Instructions
Department of Revenue Services
State of Connecticut
(Rev. 12/23)

Form CT-1040NR/PY

Connecticut Nonresident and Part-Year Resident
Income Tax Return Instructions

For additional information on the Connecticut Income Tax,
visit portal.ct.gov/DRS/Individuals/Nonresident-Part-year/
Tax-Information
Before you begin, gather all your records, including all your federal
Forms W‑2 and 1099, and your completed federal income tax return.
You will need the information on your federal return to complete
your Connecticut return.

1	 Taxpayer Information

Filing Status - Check only one box.
Filing Status

Check the appropriate box to indicate your filing status.
Generally, your filing status on your Connecticut return must match
your federal income tax filing status. If you are not certain of your
filing status for 2023, consult the information in your federal income
tax booklet or call the IRS at 800‑829‑1040.
There are certain situations where you and your spouse may be
required to file separate Connecticut returns even though you
file jointly for federal purposes. See Special Rules for Married
Individuals, below.
If your filing status is qualifying surviving spouse on federal
Form 1040, or federal Form 1040‑SR, do not enter your deceased
spouse’s name or SSN in the spaces provided for spouse’s name
and spouse’s SSN on Form CT‑1040NR/PY.

Special Rules for Married Individuals

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 but only
one has income derived from or connected with sources within
Connecticut, only that spouse is required to file a Connecticut
income tax return. The filing spouse’s Connecticut income tax
filing status is married filing separately, 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 U.S., 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.

2023

The election to file a joint return means that the joint federal adjusted
gross income must be used on Form CT‑1040NR/PY, Line 1. It
also means the spouse who would not otherwise be required to file
is now jointly and severally liable for any tax liability associated
with the filing of the income tax return. The Connecticut income
tax calculated using the joint income must be prorated based on
the income of the spouse derived from or connected with sources
in Connecticut.
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.
Enter on Form CT‑1040NR/PY, Line 1, your income as recalculated.

Social Security Number, Name, and Address

You must enter your Social Security Number (SSN), name, and
address in the space provided. If your city or town of residence is
different from your mailing address enter the additional information
in the space provided. Indicate a country code when filing your
Connecticut income tax return. If your mailing address is in
the United States, enter “USA.” The full list of country codes
is available at portal.ct.gov/DRS-countrycodes. If you file a
joint return, enter your SSN and your spouse’s SSN in the order
they appear on your federal return. If the taxpayer is deceased,
see Deceased Taxpayers at portal.ct.gov/DRS/Individuals/
Nonresident-Part-year/Tax-Information.
If you are a nonresident alien and do not have an SSN, enter your
Individual Taxpayer Identification Number (ITIN) in the space
provided above your name. Nonresident aliens who have applied for
an ITIN from the Internal Revenue Service by filing federal Form
W‑7, but have not received the ITIN, must wait for the ITIN to be
issued before filing their Connecticut tax return. However, if you
have not received your ITIN by April 15, file your return without the
ITIN, enter Applied For or NRA in the SSN field, pay the tax due,
and attach a copy of the federal Form W‑7. DRS will contact you
upon receipt of your return. The Department of Revenue Services
(DRS) will hold your return until you receive your ITIN and you
forward the information to us. If you fail to submit the information
requested, the processing of your return will be delayed. DRS cannot
process your return until we receive the ITIN.

2	 Calculate Your Tax
Line 1: Federal Adjusted Gross Income

Enter your federal adjusted gross income from your 2023 federal
income tax return. This is the amount reported on federal Form 1040,
Line 11, or federal Form 1040-SR, Line 11.
Nonresident aliens, see Special Information for Nonresident Aliens
at portal.ct.gov/DRS/Individuals/Nonresident-Part-year/TaxInformation.

Line 2: Additions

Enter the amount from Form CT‑1040NR/PY, Schedule 1, Line 40.
See Additions to Federal Adjusted Gross Income, on Page 6.

Line 3

Add Line 1 and Line 2. Enter the total on Line 3.

Line 4: Subtractions

Enter the amount from Form CT‑1040NR/PY, Schedule 1, Line 52.
See Subtractions From Federal Adjusted Gross Income, on Page 7.

Line 5: Connecticut Adjusted Gross Income

Subtract Line 4 from Line 3 and enter the result. This is your
Connecticut adjusted gross income.

Line 6: Income From Connecticut Sources

Complete Schedule CT‑SI. See Schedule CT‑SI Instructions,
on Page 12. Enter the income from Connecticut sources from
Schedule CT‑SI, Line 30.

Line 7

Enter the greater of Line 5 or Line 6 on Line 7. If Line 5 and Line 6
are equal, enter that amount on Line 7. If the amount on Line 7 is
zero or less, go to Line 12 and enter “0.”

Line 8: Income Tax

For each filing status, if the amount on Line 7 is: $12,000 or less
for married filing separately; $15,000 or less for single; $19,000
or less for head of household; or $24,000 or less for married filing
jointly or qualifying surviving spouse, enter “0” on Line 8. You
do not owe any income tax. Otherwise, use one of the following
methods to calculate your tax:
If your Connecticut adjusted gross income is less than or equal
to $102,000, you may use the Tax Tables on the DRS website
at portal.ct.gov/DRS/DRS-Forms/Current-Year-Forms/
Calculators-and-Tables.
If your Connecticut adjusted gross income is more than $102,000,
you may:
1.	 Calculate your tax liability instantly by visiting myconneCT at
portal.ct.gov/DRS-myconneCT. Below the Individuals panel
on the myconneCT homepage, select View Tax Calculators,
then select Income Tax Calculator; or
2.	 Use the Tax Calculation Schedule beginning on Page 21.
After you have found the calculated tax, enter that amount on Line 8.
Nonresidents or part‑year residents must calculate the tax in
the same manner as resident individuals. Then, nonresidents or
part‑year residents prorate the tax based upon the percentage of
their Connecticut adjusted gross income derived from or connected
with Connecticut sources.
Example 1: Sue, a nonresident individual whose filing status
is single, worked in Connecticut during the entire 2023 taxable
year. Sue enters $40,000 on Form CT‑1040NR/PY, Line 5,
and $20,000 on Form CT‑1040NR/PY, Line 6. Because the
amount on Line 5 is greater than the amount on Line 6, Sue
enters $40,000 on Form CT‑1040NR/PY, Line 7. Sue finds
the tax on $40,000 in the tax tables and enters $1,441 on
Form CT‑1040NR/PY, Line 8. Sue then divides Line 6 by
Line 5 and enters 50% on Line 9. Sue’s Connecticut income
tax is $721 ($1,441 x .50) and she enters this amount on Form
CT‑1040NR/PY, Line 10.
Example 2: Ben, a part‑year resident individual whose filing
status is single, moved from Connecticut to Rhode Island on
August 15, 2023. Ben enters $20,000 on Form CT‑1040NR/PY,
Line 5, and $40,000 on Line 6. Because the amount on Line 6 is
greater than the amount on Line 5, Ben enters $40,000 on Form
CT‑1040NR/PY, Line 7. Ben then finds the tax on $40,000 in the
tax tables and enters $1,441 on Form CT‑1040NR/PY, Line 8.
Form CT-1040NR/PY Instructions (Rev. 12/23)	

Because the amount on Line 6 is greater than the amount on
Line 5, Ben enters 1.0000 on Line 9. Ben’s Connecticut income
tax is $1,441 ($1,441 x 1.0000) and he enters this amount on
Form CT‑1040NR/PY, Line 10.

Line 9

If Line 5 is greater than Line 6, divide Line 6 by Line 5 and enter
the result. If the result is less than zero, enter “0.” If Line 6 is equal
to or greater than Line 5, enter 1.0000. Do not enter a number that
is less than zero or greater than one. Round to four decimal places.

Line 10

Multiply Line 9 by Line 8 and enter the result on Line 10.

Line 11: Credit for Income Taxes Paid to Qualifying
Jurisdictions (Part‑Year Residents Only)

If all or part of the income reported on this return for the period of
your Connecticut residency is subject to income tax in a qualifying
jurisdiction and you have filed a return and paid income taxes to that
jurisdiction, complete Form CT‑1040NR/PY, Schedule 2, and enter
the amount from Line 61 here. See Schedule 2 - Credit for Income
Taxes Paid to Qualifying Jurisdictions (Part-Year Residents Only),
on Page 9.
The credit for income tax paid to other jurisdictions is limited to
part‑year residents for the period of their Connecticut residency.
You must attach a copy of your return filed with the qualifying
jurisdiction(s) or the credit will be disallowed. If filing your return
electronically, you must keep a copy of the return filed with the
qualifying jurisdiction(s) and provide a copy if requested by DRS.

Line 12

Subtract Line 11 from Line 10 and enter the result. If Line 11 is
greater than Line 10, enter “0.”

Line 13: Connecticut Alternative Minimum Tax

If you were required to pay the federal alternative minimum tax
for 2023, you must file Form CT‑6251, Connecticut Alternative
Minimum Tax Return - Individuals. Enter on Line 13 the amount
shown on Form CT‑6251, Line 23.

Line 14

Add Line 12 and Line 13. Enter the total on Line 14.

Line 15: Allowable Credits

Enter the amount from Schedule CT‑IT Credit, Income Tax Credit
Summary, Part 1, Line 11.
Use Schedule CT‑IT Credit to claim the Angel Investor Tax Credit,
the Birth of a Stillborn Child Tax Credit, or to claim the credit for
a prior year alternative minimum tax from Form CT‑8801, Credit
for Prior Year Connecticut Minimum Tax for Individuals, Trusts
and Estates.
Do not use Schedule CT‑IT Credit to report any PE Tax Credit.
If you have any PE Tax Credit, use Schedule CT‑PE,
Pass‑Through Entity Tax Credit.

Line 16: Connecticut Income Tax

Subtract Line 15 from Line 14 and enter the result. If less than
zero, enter “0.”

Line 17: Individual Use Tax

Complete the Connecticut Individual Use Tax Worksheet on
Page 28, then complete and attach Schedule 3 on Page 4 of Form
CT‑1040NR/PY. Enter on Line 17 the total use tax due as reported
on Schedule 3, Line 62. You must enter “0” if no Connecticut use
tax is due; otherwise you have not filed a use tax return. Failure to
Page 2 of 28

report use tax due on Line 17 and include that amount in the total
amount due on Line 18 may subject you to a penalty of up to $5,000,
imprisonment for up to 5 years, or both. See Schedule 3 - Individual
Use Tax Line Instructions, on Page 18.

Line 18 and Line 19

Add Line 16 and Line 17. Enter the total on Line 18 and Line 19.

3
	Payments
For each federal Form W‑2 or 1099 or Schedule CT K-1 where
Connecticut income tax was withheld, enter the following on
Lines 20a through 20e.
Enter the number from Box b in
Column A of Form CT-1040NR/PY.
2023 22222

a Employee’s social security number

OMB No. 1545-0008
1 Wages, tips, other compensation 2 Federal income tax withheld

XX-XXXXXXX

c Employer's name, address, and ZIP code

D Control number
e Employee's first name and initial

Last name

Suff.

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

9

10 Dependent care benefits

11 Nonqualified plans

12a
C
o
d
e

Enter the amount from
Box 16 in Column B
of Form CT -1040NR/PY.

13

Statutory
employee

Retirement
plan

Third-party
sick pay

12b
C
o
d
e

14 Other

12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code
15 State Employer's state ID number

CT

Form

Copy 1

16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax

XXX.00

and Tax
Statement
W-2 Wage

For State, City, or Local Tax Department

Box 15 must show CT
to be claimed as
Connecticut withholding.

XXX.00

2023

20 Locality name

Department of the Treasury - Internal Revenue Service

Enter the amount from Box 17
(in whole dollars) in Column C
of Form CT-1040NR/PY.

Column A: Enter the Employer Identification Number or the Payer
Identification Number.
Column B: Enter the amount of Connecticut wages, tips, etc.
Column C: Enter the amount of Connecticut income tax withheld.
You must complete all columns or your Connecticut withholding
will be disallowed. Do not include tax withheld for other states or
federal income tax withholding.
Nonresident partners or shareholders: Complete this section by
entering information from Schedule CT K-1, Member’s Share of
Certain Connecticut Items, Part 4, Line 1. Remember to enter the
FEIN and to check the box indicating that the withholding is from
Schedule CT K-1.
If you have more than five federal Forms W‑2 or 1099, and Schedule
CT K-1 forms showing Connecticut income tax withheld, you
must complete and attach Supplemental Schedule CT‑1040WH,
Connecticut Income Tax Withholding. Enter on Supplemental
Schedule CT‑1040WH only Connecticut income tax withholding
amounts not previously reported on Form CT‑1040NR/PY. Enter
the total from Supplemental Schedule CT‑1040WH, Line  3, on
Line 20f, Column C.
Add all entries in Column C (including the additional amount
from Supplemental Schedule CT‑1040WH) and enter the total
Connecticut income tax withheld on Line 20.
Do not send copies of Forms W‑2 and 1099, and Schedules CT K-1.
Keep these for your records. DRS may request them at a later date.
When filing Form CT‑8379, Nonobligated Spouse Claim, attach
all Forms W‑2 and 1099, and Schedules CT K‑1 and CT‑1041 K‑1.

Form CT-1040NR/PY Instructions (Rev. 12/23)	

Enter the total of all Connecticut estimated tax payments, advance
tax payments, and any overpayments of Connecticut income tax
applied from a prior year. Include any 2023 estimated tax payments
made in 2023. Do not include any refunds received.

Line 22: Payments Made With Form CT‑1040 EXT
If you filed Form CT‑1040 EXT, Application for Extension of Time
to File, enter the amount you paid with that form.

Line 22a: Claim of Right Credit

Line 20: Connecticut Tax Withheld

b Employer identification number (EIN)

Line 21: All 2023 Estimated Payments

If you have claim of right income for federal tax purposes and are
claiming the federal claim of right credit on your 2023 federal return,
you may also be entitled to a claim of right credit for Connecticut
income tax purposes.
If during your 2023 taxable year you had to repay income you
included in your Connecticut adjusted gross income for an earlier
taxable year, and the amount you repaid is more than $3,000, you
may be able to claim a credit against your Connecticut income tax
for your 2023 taxable year. If you are eligible for the Connecticut
claim of right credit, complete Form CT-1040 CRC, Claim of
Right Credit, to claim a credit equal to the Connecticut income tax
you would not have had to pay if the repaid amount had not been
included in your Connecticut adjusted gross income in the earlier
taxable year.
You are eligible for the Connecticut claim of right credit if you
meet all of the following conditions:
• You were a resident, nonresident, or part-year resident
individual who included income in Connecticut adjusted gross
income for an earlier taxable year(s) (year(s) of receipt). A trust
or estate is not eligible to claim relief for Connecticut income
tax purposes;
• You were required to repay the income during your 2023
taxable year (year of repayment);
• The amount of the repayment exceeds $3,000; and
• You determined your federal income tax liability for the year
of repayment under IRC § 1341(a)(4) (see Exceptions) or IRC
§ 1341(a)(5).
If the claim of right credit exceeds the taxpayer’s Connecticut
income tax liability, the excess is considered an overpayment and
will be refunded.
Complete Form CT-1040 CRC, Claim of Right Credit, to calculate
your claim of right credit. Enter the amount from Form CT‑1040 CRC,
Line 6.

Line 22b: Pass‑Through Entity Tax Credit

If you are a partner or a member of a PE required to pay the
Connecticut PE Tax, or if you are a beneficiary of a trust or estate
that is a member of such PE, and you receive a Schedule CT K‑1
or a Schedule CT‑1041 K‑1 reporting an amount of PE Tax Credit,
then you must complete Schedule CT‑PE, Pass‑Through Entity Tax
Credit. Enter the amount from Schedule CT‑PE, Line 1.

You must attach a copy of Schedule CT‑PE or the
credit will be disallowed.
Do not send copies of Schedules CT K‑1 and CT‑1041 K‑1, but keep
them for your records. DRS may request them at a later date.

Line 23: Total Payments and Refundable Credits

Add Lines 20, 21, 22, 22a, and 22b and enter the total. This is the
total of all Connecticut tax payments and refundable credits.
Page 3 of 28

	Overpayment
4

Line 24: Overpayment

If Line 23 is greater than Line 19, subtract Line 19 from Line 23
and enter the result. This is your overpayment. To properly allocate
your overpayment, go to Lines 25 through 27. If Line 23 is less than
Line 19, you have an amount due. Go to Line 28.
If you were required to make estimated income tax payments, but you
did not pay enough tax through withholding, estimated payments, or
both, by any installment due date, or if any PE Tax Credit reported to
you on Schedule CT K‑1, Part 3, Line 1, or Schedule CT‑1041 K‑1,
Part  4, Line  1, is not sufficient to cover your tax liability, your
overpayment may be reduced by the interest due on the underpayment
of estimated tax. See Form CT‑2210, Underpayment of Estimated
Income Tax by Individuals, Trusts, and Estates.

Line 25: Amount of Line 24 You Want Applied to
Your 2024 Estimated Tax

Enter the amount of your 2023 overpayment that you want applied
to your 2024 estimated Connecticut income tax. It will be treated as
estimated tax paid on April 15, 2024, if your return is filed on time
or if you filed a timely request for extension and your return is filed
within the extension period. Payments received after April 15, 2024,
will be applied as of the date of receipt. Your request to apply
this amount to your 2024 estimated income tax is irrevocable.

Line 26: CHET Contribution from Schedule CT‑CHET

Complete and attach Schedule CT‑CHET, Connecticut Higher
Education Trust (CHET) 529 College Savings Plan Contribution,
to contribute all or part of your Connecticut individual income
tax overpayment (Line 24) to a CHET 529 College Savings Plan
Account(s). Enter the total contributions as reported on Schedule
CT‑CHET, Line 4. Your contribution is irrevocable.

Line 26a: Total Contributions to Designated
Charities

You may make a contribution on this return only if you are entitled
to a refund of an overpayment. Your contribution is limited to your
refund amount. Complete Schedule 4 on Form CT‑1040NR/PY.
Enter the total contributions as reported on Schedule 4, Line 63.
Your contribution is irrevocable.

Line 27: Refund

Subtract Lines 25, 26, and 26a from Line 24 and enter the result.
This is the amount of your refund.
There are two refund options available:
Option 1: Direct Deposit
Complete Lines 27a, 27b, and 27c to have your refund directly
deposited into your checking or savings account. See Refund
Information at portal.ct.gov/DRS/Individuals/IndividualIncome-Tax.
This option is not available to first-time filers.
Enter your nine‑digit bank routing number and your bank account
number on Lines 27b and 27c. Your bank routing number is
generally the first nine‑digit number printed on your check or savings
withdrawal slip. Your bank account number generally follows the
bank routing number. Do not include the check number as part of your
account number. Bank account numbers can be up to 17 characters.
Name of Depositor
Street Address
City, State, Zip Code

No. 101

Date

Pay to the
Order of

$

Name of your Bank
Street Address
City, State, Zip Code

092125789 	





	Routing Number

091 025 025413	
Account Number

Form CT-1040NR/PY Instructions (Rev. 12/23)	

0101

Federal banking rules require DRS to inquire whether the direct
deposit request is to a foreign bank account. If it is, DRS will issue
your refund by check.
Option 2: Paper Check
If you do not elect or qualify for direct deposit, a refund check will
be issued and refund processing may be delayed.
Your overpayment will be applied in the following order: penalty
and interest you owe DRS; other taxes you owe DRS; debts to other
Connecticut state agencies; federal taxes you owe the IRS; taxes
you owe to other states; amounts designated by you to be applied
to your 2024 estimated tax; CHET contributions; and charitable
contributions designated by you. Any remaining balance will be
refunded to you.

	5 Amount You Owe
Line 28: Tax Due

If Line 19 is greater than Line 23, subtract Line 23 from Line 19
and enter the result. This is the amount of tax you owe.

Line 29: Penalty for Late Payment or Late Filing

Late Payment Penalty: The penalty for late payment or
underpayment of income or use tax is 10% of the amount due. See
Penalty for Late Payment or Late Filing at portal.ct.gov/DRS/
Individuals/Nonresident-Part-year/Tax-Information.
Late Filing Penalty: In the event no tax is due, DRS may impose a
$50 penalty for the late filing of any return or report that is required
by law to be filed.

Line 30: Interest for Late Payment or Late Filing

If you fail to pay the tax when due, interest will be charged at the
rate of 1% per month or fraction of a month from the due date until
payment is made.

Line 31: Interest on Underpayment of Estimated
Tax

If Line  16 minus Line  20 and Line  22b is $1,000 or more, you
may owe interest on estimated tax you either underpaid or paid
late. Form CT‑2210, Underpayment of Estimated Income Tax by
Individuals, Trusts, and Estates, can help you determine whether
you did underestimate and will help you calculate interest. However,
this is a complex form and you may prefer to have DRS calculate
the interest. If so, do not file Form CT‑2210, leave this line blank
and DRS will send you a bill. Interest on underpayment of estimated
income tax stops accruing on the earlier of the day you pay your
tax or April 15, 2024.

Line 32: Total Amount Due

Add Lines 28 through 31 and enter the total. This is the total amount
you owe. Pay the amount in full with your return. See Payment
Options at portal.ct.gov/DRS/Individuals/Nonresident-Part-year/
Tax-Information.

6
	 Sign Your Return
After you complete your Connecticut Form CT‑1040NR/PY, sign
your name and write the date you signed the return. Your spouse
must also sign and enter the date if this is a joint return. The signature
line is on Page 2 of Form CT‑1040NR/PY.
If you file a joint return, you must review the information with
your spouse. When both you and your spouse sign the return, you
become jointly and severally responsible for paying the full amount
of tax, interest, and penalties due. In addition, you and your spouse
will be jointly entitled to any refund which will be issued to both
names listed on the return.
Page 4 of 28

Taxpayer’s Email Address

DRS tax returns have a line for taxpayers to enter their email address.
If you provide an email address, DRS may use it to notify you of tax
changes and programs. However, DRS will never use email to ask
for sensitive information, such as your Social Security Number. If
you ever have questions about an email claiming to be from DRS,
contact DRS directly.

Paid Preparer Signature

Anyone you pay to prepare your return must sign and date it. Paid
preparers must also enter their Preparer Tax Identification Number
(PTIN), and their firm’s Federal Employer Identification Number
(FEIN) in the spaces provided.

Alternative Signature Methods

DRS conforms to IRS Notice 2004‑54, which provides for
alternative preparer signature procedures for federal income tax
paper returns that paid practitioners prepare on behalf of their clients.
Specifically, income tax return preparers may sign original returns,
amended returns, or requests for filing extensions by rubber stamp,
mechanical device, or computer software program. These alternative
methods of signing must include either a facsimile of the individual
preparer’s signature or the individual preparer’s printed name.
Income tax return preparers who use alternative methods of signing
must provide all of the other preparer information that is required on
returns and extensions, such as the name, address, relevant employer
identification number, the preparer’s individual tax preparer tax
identification number (PTIN), and phone number.
Paid preparers can follow the same procedure with respect to paper
Connecticut income tax returns prepared on behalf of their clients.
This procedure only applies to preparers’ signatures. It does not
affect other signature requirements for taxpayers, and does not
apply to documents other than tax returns.

Third Party Designee

To authorize DRS to contact your friend, family member, or any
other person to discuss your 2023 tax return, enter the designee’s
name, telephone number, and any five numbers the designee chooses
as his or her personal identification number (PIN). To authorize
DRS to contact the paid preparer who signed your return, enter
“Preparer” in the space for the designee’s name. You do not have
to provide the other information requested.
If you enter a designee’s name, you and your spouse, if filing a
joint return, are authorizing DRS to call the designee to answer any
questions that may arise during the processing of your return. You
are also authorizing the designee to:
•	 Give DRS any information missing from your return;
•	 Call DRS for information about the processing of your return or
the status of your refund or payment; and
•	 Respond to certain DRS notices you have shared with the designee
about math errors, offsets, and return preparation. The notices
will not be sent to the designee.

Form CT-1040NR/PY Instructions (Rev. 12/23)	

Once DRS processes the return, the authorization ends. The
authorization cannot be revoked. However, the authorization will
automatically end no later than the due date (without regard to
extensions) for filing your 2024 tax return. This is April 15, 2025,
for most taxpayers.
Selecting a designee does not replace a power of attorney and will
not authorize the designee to receive refunds, bind you to anything
(including additional tax liabilities), or represent you before DRS.
To authorize another individual to represent you or act on your
behalf, you must complete LGL‑001, Power of Attorney.

Order of Attachments

If you are submitting any of the following, paper clip them to the
front of your Connecticut income tax return in the following order:
•	 Your check for payment of the tax due;
•	 Form CT‑19IT, Title 19 Status Release;
•	 Form CT‑1127, Application for Extension of Time for Payment
of Income Tax;
•	 Form CT‑8379, Nonobligated Spouse Claim;
•	 Form CT‑1040 CRC, Claim of Right Credit; and
•	 Federal Form 1310, Statement of Person Claiming Refund Due
a Deceased Taxpayer.
If you are submitting any of the following, attach them to the back
of your return:
•	 Supplemental Schedule CT‑1040WH, Connecticut Income
Tax Withholding;
•	 Schedule CT‑PE, Pass‑Through Entity Tax Credit;
•	 Schedule CT‑IT Credit, Income Tax Credit Summary;
•	 Schedule CT‑CHET, Connecticut Higher Education Trust
(CHET) 529 College Savings Plan Contribution; and
•	 Form CT‑6251, Connecticut Alternative Minimum Tax
Return - Individuals
You do not need to attach a copy of your previously‑filed Form
CT‑1040 EXT.

Filing Your Return

Keep a copy of this return and all attachments for your records. Attach
to this return copies of any required schedules and forms. Do not
attach copies of your federal income tax return or federal schedules.
DRS does not provide return envelopes for mailing completed forms.
See Mailing Addresses for Form CT‑1040NR/PY, at portal.ct.gov/
DRS/Individuals/Nonresident-Part-year/Tax-Information for
the correct address to use for returns with payments, refunds, or
payments only.

Page 5 of 28

Form CT‑1040NR/PY Schedules
The following modifications to federal adjusted gross income are provided
in Conn. Gen. Stat. § 12‑701(a)(20). Your federal adjusted gross income
may not be further modified in determining your Connecticut adjusted gross
income except as expressly provided by Conn. Gen. Stat. § 12‑701(a)(20).

Schedule 1 - Modifications to Federal
Adjusted Gross Income
Additions to Federal Adjusted Gross Income
Enter all amounts as positive numbers.

Line 33: Interest on State and Local Government
Obligations Other Than Connecticut

Enter the total amount of interest income derived from state and
municipal government obligations, (other than obligations of the
State of Connecticut or its municipalities) which is not taxed for
federal income tax purposes. Do not enter interest income derived
from government obligations of Puerto Rico, Guam, American
Samoa, or U.S. Virgin Islands.

Line 34: Exempt‑Interest Dividends From a
Mutual Fund Derived From State or Municipal
Government Obligations Other Than Connecticut

Enter the total amount of exempt‑interest dividends received from a
mutual fund that are derived from state and municipal government
obligations other than obligations of the State of Connecticut or its
municipalities. If the exempt‑interest dividends are derived from
obligations of Connecticut and other states, enter only the percentage
derived from non‑Connecticut obligations. Do not enter exemptinterest dividends derived from government obligations of Puerto
Rico, Guam, American Samoa, or U.S. Virgin Islands.
Example: A fund invests in obligations of many states
including Connecticut. Assuming that 20% of the distribution
is from Connecticut obligations, the remaining 80% would be
added back on this line.

Line 35: Taxable Amount of Lump-Sum
Distributions From Qualified Plans Not Included
in Federal AGI

If you filed federal Form 4972, Tax on Lump‑Sum Distributions,
with your federal Form 1040, or federal Form 1040-SR, to compute
the tax on any part of a distribution from a qualified plan, enter
that part of the distribution on Line 35. Do not enter any part of
the distribution reported on federal Form 1040, Line 5a, or federal
Form 1040‑SR, Line 5a, or federal Form 1040, Schedule D, or
federal Form 1040-SR, Schedule D.
Part‑year residents should enter this amount on Schedule
CT‑1040AW, Part‑Year Resident Income Allocation, Line 14,
Column A.

Line 36: Beneficiary’s Share of Connecticut
Fiduciary Adjustment

If you have any income from an estate or trust, your share of any
Connecticut modifications (that is, your share of the Connecticut
fiduciary adjustment) that applies to the income will be shown
on Form CT‑1041, Connecticut Income Tax Return for Trusts
and Estates, Schedule CT‑1041B, Part 1, Column 5. Your share
of these modifications should be provided to you by the fiduciary
on Schedule CT‑1041  K‑1. If your share of these modifications
is an amount greater than zero, enter the amount on Line 36.
If the amount is less than zero, enter the amount on Line 48.
Form CT-1040NR/PY Instructions (Rev. 12/23)	

If you are a beneficiary of more than one trust or estate, enter the
net amount of all modifications, if greater than zero, on Line 36 or,
if less than zero, on Line 48.

Line 37: Loss on Sale of Connecticut State and
Local Government Bonds

Enter the total losses from the sale or exchange of notes, bonds, or
other obligations of the State of Connecticut or its municipalities used
in determining gain (loss) for federal income tax purposes, whether or
not the entire loss is used in computing federal adjusted gross income.

Line 38: Section 168(k) Federal Bonus
Depreciation Deduction

Enter 100% of the amount of § 168(k) bonus depreciation reported
for federal income tax purposes for this taxable year, provided such
amount is deducted in determining the federal AGI for the taxable year.

Line 38a: Section 179 Federal Deduction

Enter 80% of the § 179 amount deducted in determining the federal
AGI for the taxable year.

Line 39: Other

Use Line 39 to report any of the following modifications:
1.	 Add back any treaty income reported on federal Form 1040NR if
a nonresident alien. Enter the words “treaty income” in the space
provided.
2.	 Add back any loss or deduction of an enrolled member of the
Mashantucket Pequot Tribe who resides in Indian country of the
tribe or any loss or deduction of an enrolled member of the Mohegan
Tribe who resides in Indian country of the tribe where the loss or
deduction is derived from or connected with Indian country of
the tribe. Enter the words “Mashantucket Pequot Tribe enrolled
member” or “Mohegan Tribe enrolled member” as the case may be.
3.	 Add back any Connecticut income tax deducted on the federal
income tax return to arrive at federal adjusted gross income. Do
not add back any Connecticut income tax deducted on federal
Form 1040, Schedule A, or federal Form 1040-SR, Schedule A.
4.	 Add back any expenses paid or incurred for the production (including
management, conservation, and maintenance of property held for
the production) or collection of income exempt from Connecticut
income tax which were deducted on the federal return to arrive at
federal adjusted gross income.
5.	 Add back any amortizable bond premium on bonds producing
interest income exempt from Connecticut income tax which
premiums were deducted on the federal return to arrive at federal
adjusted gross income.
6.	 Add back any interest or dividend income on obligations or securities
of any authority, commission, or instrumentality of the United States
which federal law exempts from federal income tax but does not
exempt from state income taxes.
7.	 Add back to the extent deductible in determining federal adjusted
gross income any interest expenses on indebtedness incurred or
continued to purchase or carry obligations or securities (the income
from which is exempt from Connecticut income tax).
8.	 Enter any item of income or gain subject to special accrual to
the extent the item was not includible in federal adjusted gross
income for the taxable year. See Items Subject to Special Accrual
at portal.ct.gov/DRS/Individuals/Nonresident-Part-year/TaxInformation.

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9.	 Add back the following distributions from an MRA established
pursuant to Conn. Gen. Stat. § 32-9zz:
•	 100% of any distribution from such MRA not used to
purchase machinery or equipment for use in Connecticut
or manufacturing facilities, as defined in Conn. Gen. Stat.
§ 12‑81(72), or for workforce training, development or
expansion in Connecticut; and
•	 100% of any return of money remaining in the MRA at the
end of the five-year period after such account’s creation or
organization, including any interest earned.
See Special Notice 2012(6), 2012 Legislative Changes
Affecting the Income Tax.
10.	 Add back, to the extent not properly includible in gross income
for federal income tax purposes, any compensation required to
be recognized under 26 U.S.C. § 457A that is attributable to
services performed within Connecticut.
11.	 Also use Line 39 to report any additions to federal adjusted
gross income required for Connecticut income tax purposes
which are not listed on Lines 33 through 38.

Line 40: Total Additions

Add Lines 33 through 39 and enter the total on Form CT‑1040NR/PY,
Schedule 1, Line 40.

Subtractions From Federal Adjusted Gross Income
Enter all amounts as positive numbers.

Line 41: Interest on U.S. Government Obligations

Enter the total amount of interest income (to the extent includible
in federal adjusted gross income) derived from U.S. government
obligations which federal law prohibits states from taxing (for
example, U.S. government bonds such as Saving Bonds Series EE
or Series HH and U.S. Treasury bills or notes).
For Series EE U.S. Savings Bonds, you are entitled to include on
Line 41 only the amount of interest subject to federal income tax
after exclusion of the amounts reported on federal Form 8815. In
general, you report the net taxable amount on federal Form 1040,
Schedule B, or federal Form 1040-SR, Schedule B.
Do not enter the amount of interest income derived from Federal
National Mortgage Association (Fannie Mae) bonds, Government
National Mortgage Association (Ginnie Mae) bonds, and Federal
Home Loan Mortgage Corporation (Freddie Mac) securities. Federal
law does not prohibit states from taxing interest income derived from
these obligations, and this interest income is taxable for Connecticut
income tax purposes.
Do not enter the amount of interest paid to you on any federal
income tax refund.

Line 42: Exempt Dividends From Certain
Qualifying Mutual Funds Derived From U.S.
Government Obligations

Enter the total amount of exempt dividends received from a
qualifying mutual fund derived from U.S. government obligations.
A mutual fund is a qualifying fund if at the close of each quarter
of its taxable year at least 50% of the value of its assets consists of
U.S. government obligations. The percentage of dividends that are
exempt dividends should be reported to you by the mutual fund.
Do not enter the amount of dividend income derived from Federal
National Mortgage Association (Fannie Mae) bonds, Government
National Mortgage Association (Ginnie Mae) bonds, and Federal
Home Loan Mortgage Corporation (Freddie Mac) securities. Federal
Form CT-1040NR/PY Instructions (Rev. 12/23)	

law does not prohibit states from taxing income derived from these
obligations, and this income is taxable for Connecticut income tax
purposes.
Example: A qualifying mutual fund pays a dividend of $100.
Of the distribution, 55% is attributable to U.S. Treasury bills
and 45% to other investments. The amount that should be
reported on Line 42 is $55.
See Policy Statement 2005(2), Connecticut Income Tax on Bonds
or Obligations Issued by the United States Government, by State
Governments, or Municipalities.

Line 43: Social Security Benefit Adjustment

If you receive Social Security benefits subject to federal income tax,
you may reduce or eliminate the amount of your benefits subject to
Connecticut income tax.
Your Social Security benefits are fully exempt from Connecticut
income tax if your required filing status is single or married filing
separately and the amount reported on Form CT‑1040NR/PY,
Line 1, is less than $75,000, or married filing jointly, qualifying
surviving spouse, or head of household and the amount reported
on Form CT‑1040NR/PY, Line 1, is less than $100,000. If this
is the case, enter the amount of federally taxable Social Security
benefits reported on federal Form 1040, Line 6b, or federal Form
1040‑SR, Line 6b.
Your Social Security benefits are partially exempt from Connecticut
income tax if your federal adjusted gross income is above the
threshold for your filing status.
If you used the worksheets contained in the instructions to federal
Forms 1040 and 1040‑SR to calculate the amount of taxable Social
Security benefits, complete the Social Security Benefit Adjustment
Worksheet, on Page 26 and enter the amount from Line F on Line 43.
You may use the online Social Security BenefitAdjustment Calculator
by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below
the Individuals panel on the myconneCT homepage, select View
Tax Calculators, then select Social Security Benefit Calculator.
If you are using a worksheet that is not from a federal publication, such
as one you printed from a tax preparation program on your computer
or one given to you by your tax preparer, you should verify the line
references from these worksheets are the same as the equivalent
federal publication to be certain you are using the proper amounts.

Line 44: Refunds of State and Local Income Taxes

Enter the amount of taxable refunds of state and local income taxes
reported on federal Form 1040, Schedule 1, Line 1, or federal Form
1040-SR, Schedule 1, Line 1. If federal Form 1040, Schedule 1, Line 1,
or federal Form 1040-SR, Schedule 1, Line 1 is blank, enter “0.”

Line 45: Tier 1 and Tier 2 Railroad Retirement
Benefits and Supplemental Annuities

If you received Tier 1 or Tier 2 (or both) railroad retirement benefits
or supplemental annuities during 2023, you may deduct the amount
included in your federal adjusted gross income, but only to the
extent the benefits were not already subtracted on Line 43. Enter
the amount of Tier 1 and Tier 2 railroad retirement benefit reported
on federal Form, Line 5b, or federal Form SR, Line 5b. Likewise,
enter the amount of railroad unemployment benefits, including
sickness benefits paid by the Railroad Retirement Board (RRB) in
lieu of unemployment benefits, to the extent included in your federal
adjusted gross income. However, do not enter sickness benefits
paid by the RRB resulting from an on-the job injury because these
benefits are not included in your federal adjusted gross income.
Page 7 of 28

Line 46: Military Retirement Pay

Subtract income received as military retirement pay, to the extent
included in federal adjusted gross income, if you are a retired
member of the armed forces of the United States or the National
Guard (retired military member) or if you are a beneficiary receiving
survivor benefits under an option or election made by a deceased
retired military member.
Payments received by a former spouse of a retired military member
under a final decree of divorce, dissolution, annulment, or legal
separation; or a court ordered, ratified, or approved property
settlement incident to a decree dividing military retirement pay, do
not qualify for the military retirement pay exclusion.

Line 47: 50% of Connecticut Teachers’
Retirement Pay

Subtract 50% of the income received from the Connecticut Teachers’
Retirement System, provided you properly included such income in
federal adjusted gross income for federal income tax purposes. You
must have received a Form 1099‑R from the Connecticut Teachers’
Retirement Board to be eligible for the subtraction modification.
See Special Notice 2022(4), 2022 Legislative Changes Affecting
the Income Tax.

Line 48: Beneficiary’s Share of Connecticut
Fiduciary Adjustment

If you have any income from an estate or trust, your share of any
Connecticut modifications (that is, your share of the Connecticut
fiduciary adjustment) that applies to the income will be shown on
Form CT‑1041, Schedule CT‑1041B, Part 1, Column 5. Your share
of these modifications should be provided to you by the fiduciary on
Schedule CT‑1041 K‑1. If your share of these modifications is an
amount less than zero, enter the amount on this line. If the amount
is greater than zero, enter the amount on Line 36.
If you are a beneficiary of more than one trust or estate, and the net
amount of all the modifications is less than zero, then enter the net
amount on this line.

Line 49: Gain on Sale of Connecticut State and
Local Government Bonds

Enter the total of all gains from the sale or exchange of notes, bonds,
or other obligations of the State of Connecticut or its municipalities
used in determining gain (loss) for federal income tax purposes.

Line 50: Connecticut Higher Education Trust
(CHET) Contributions

Enter your contributions to a CHET account(s). The modification
cannot exceed the maximum allowable contribution. The maximum
CHET contribution that may be subtracted is the lesser of: (1) the
amount of contributions to all CHET accounts during the taxable year;
or (2)(A) $5,000 for each individual taxpayer (including individuals
whose filing status on their Connecticut income tax return is single,
head of household, married filing separately), or (B)  $10,000 for
individuals whose filing status on their Connecticut income tax return
is married filing jointly or qualifying surviving spouse.
If your CHET contribution during the taxable year exceeds the
maximum CHET contribution, the excess may be carried forward for
the five succeeding taxable years. The CHET carryforward amount
subtracted from federal adjusted gross income in the succeeding
taxable years can not exceed the maximum CHET contribution
limitations above. CHET contributions made in the current taxable
year should be used before using any carryover from prior years.
Enter the CHET account number in the space provided. If you
made contributions to more than one account, you enter only one
account number.
Form CT-1040NR/PY Instructions (Rev. 12/23)	

See Special Notice 2006(11), 2006 Legislative Changes Affecting
the Income Tax.

Line 50a: 25% of Section 168(k) Federal Bonus
Depreciation Deduction Added Back in Preceding
Four Years

Enter 25% of the § 168(k) federal deduction that you added back
on your Connecticut income tax return in the four preceding
taxable years.

Line 50b: Pension or Annuity Income

If your filing status is single, married filing separately, or head of
household with federal AGI for the taxable year of less than $75,000
or married filing jointly with federal AGI of less than $100,000, and
you receive distributions from certain pensions and annuities, such
as from a defined benefit plan, 401(k), 403(b) or 457(b) plans, enter
100% of such distribution. If the distribution is from an IRA (other
than a Roth IRA), enter 25%.
The following amounts are not in Line 4b or 5b of the federal income
tax return and should not be added when calculating the pension and
annuity amount for Line 50b of Form CT-1040NR/PY:
•	 Disability pensions received before the recipient met the
minimum retirement age set by his or her employer;
•	 Corrective distributions of excess elective deferrals or other
excess contribution to retirement plans; and
•	 Distribution from Roth IRAs.
On federal Form 1040, or federal Form 1040-SR, IRA distributions
and pensions and annuities are reported on separate lines.
To determine the amount to enter on this line, begin with the amount
reported on federal Form 1040, Line 5b, or federal Form 1040‑SR,
Line 5b, Taxable amount of pensions and annuities. From the amount
on Line 5b, subtract military retirement pay, Tier 1 and Tier 2
railroad retirement benefits, and Connecticut teachers’ retirement
pay. To the result, add 25% of the amount reported on federal Form
1040, Line 4b or federal Form 1040SR, Line 4b, Taxable amount
of the IRA distributions. Enter the amount on this line.
Military retirement pay and Tier 1 and Tier 2 railroad retirement
benefits are fully exempt from Connecticut income tax, and should
not be included in this calculation. The subtraction modification for
these benefits are reported on Lines 46 and 45, respectively, on the
Connecticut return.
A survivor or beneficiary of a plan participant may claim the 100%
subtraction modification for Connecticut income tax purposes in the
same manner as the plan participant would have been allowed to
claim the modification, if such survivor or beneficiary is required
to report the pension and annuity income on the federal income
tax return in the same manner as the plan participant would have
reported such income.
Retired teachers may claim either the teachers’ pension subtraction
modification or the pension and annuity subtraction modification
(if their federal adjusted gross income is below the applicable
threshold) on the income they receive from the Connecticut Teachers’
Retirement System.
Connecticut law does not allow a double benefit for the same income.
Example: Anna’s filing status on her Connecticut nonresident
and part‑year resident return is single. She receives $30,000
from the Teachers’ Retirement System and $38,000 in pension
payments from XYZ Corporation for the taxable year. Both
amounts are includible in Anna’s federal gross income, and her
federal AGI is less than $75,000. On the Connecticut return for
Page 8 of 28

the taxable year, Anna may subtract $15,000 ($30,000 x 50%)
on Line 47, Schedule 1, Form CT‑1040NR/PY, and $38,000
as a pension and annuity income subtraction modification on
Line 50b, Schedule 1, Form CT‑1040NR/PY.

Line 50c: Ordinary and necessary business
expenses for taxpayers licensed under Chapter
420f or 420h that are not claimed for federal
income tax purposes:

For taxpayers that are licensed under either Chapter 420f or 420h
of Connecticut General Statutes, enter the amount of ordinary and
necessary business expenses allowed under IRC § 162 in determining
the Connecticut income tax liability.

Line 51: Other

Use Line 51 to report any of the following modifications:
1.	 Subtract any income or gain of an enrolled member of the Mashantucket
Pequot Tribe who resides in Indian country of the tribe or any income
or gain of an enrolled member of the Mohegan Tribe who resides
in Indian country of the tribe, where the income or gain is derived
from or connected with Indian country of the tribe. Enter the words
“Mashantucket Pequot Tribe enrolled member” or “Mohegan Tribe
enrolled member” as the case may be.
2.	 Subtract the amount of interest earned on funds deposited in a Connecticut
individual development account to the extent included in federal adjusted
gross income.
3.	 Subtract any interest paid on indebtedness incurred to acquire investments
that provide income taxable in Connecticut but are exempt for federal
purposes, that is not deductible in determining federal adjusted gross
income, and that is attributable to a trade or business of that individual.
4.	 Subtract expenses paid or incurred for the production (including
management, conservation, and maintenance of property held for
production) or collection of income taxable in Connecticut but exempt
from federal income tax, that are not deductible in determining federal
adjusted gross income and are attributable to a trade or business of that
individual.
5.	 Subtract the amount of any distributions you received from the
Connecticut Higher Education Trust Fund (CHET) as a designated
beneficiary to the extent includible in your federal adjusted gross income.
	 Congress passed legislation excluding from federal gross income any
distribution from a qualified state tuition program (such as CHET), to
the extent the distribution is used to pay for qualified higher education
expenses. (Pub. L. No. 107‑16, § 402) To the extent any distribution
from CHET is excluded from federal gross income, the amount should
not be reported as a subtraction modification on Line 51.
6.	 Subtract any amortizable bond premium on bonds that provide interest
income taxable in Connecticut but exempt from federal income tax,
which premiums were not deductible in determining federal adjusted
gross income and are attributable to a trade or business of that individual.
7.	 Enter any item of loss or deduction subject to special accrual to the extent
the item was not deductible in determining federal gross income for the
taxable year. See Items Subject to Special Accrual at portal.ct.gov/DRS/
Individuals/Nonresident-Part-year/Tax-Information.
8.	 Subtract the amount of any interest income from notes, bonds, or other
obligations of the State of Connecticut included in federal adjusted gross
income. This modification includes any Build America Bond tax credit
amount if the Build America Bond, as described in Section 1531 of the
American Recovery and Reinvestment Act of 2009, was issued by the
State of Connecticut or a Connecticut subdivision and only to the extent
the credit amount is treated as interest includible in gross income for federal
income tax purposes.
9.	 Subtract the amount of military pay received by a nonresident or part‑year
resident during the part‑year resident’s nonresidency portion of the
Form CT-1040NR/PY Instructions (Rev. 12/23)	

taxable year to the extent includible in federal adjusted gross income.
10.	Subtract the amount of any interest, dividends, or capital gains earned on
contributions to accounts established for a designated beneficiary under
the Connecticut Homecare Option Program for the Elderly to the extent
the interest, dividends, or capital gains is properly included in the gross
income of the designated beneficiary for federal income tax purposes.
11.	Subtract contributions made to an MRA established pursuant to Conn.
Gen. Stat. § 32‑9zz. See Special Notice 2012(6), 2012 Legislative
Changes Affecting the Income Tax.
12.	 Subtract 25% of the § 179 federal deduction that you added back on your
Connecticut income tax return in the four preceding taxable years.
13.	Subtract the amount, to the extent included in federal adjusted gross
income, of any financial assistance received from the Crumbling
Foundations Assistance Fund; paid to or on behalf of the taxpayer under
the Collapsing Foundations Credit Enhancements Program; or financial
assistance received from a municipality by the taxpayer to repair concrete
foundations that have deteriorated due to the presence of pyrrhotite.
14.	Subtract certain costs incurred by the taxpayer in connection with the
donation to another person of human bone marrow, or all or part of a
human liver, pancreas, kidney, intestine or lung, for the purpose of organ
transplantation. The costs include lost wages, medical expenses, travel
expenses, and housing expenses. The subtraction can not exceed $10,000.
15.	Subtract the Bioscience Venture Capital amount as calculated on
Schedule CT‑BIO, Bioscience Worksheet.
Do not use Line 51 to subtract income subject to tax in a qualifying
jurisdiction (see Schedule 2 - Credit for Income Taxes Paid to Qualifying
Jurisdictions below) or income of a nonresident spouse. See Special Rules
for Married Individuals, on Page 1.

Line 52: Total Subtractions

Add Lines 41 through 51. Enter the total on Form CT‑1040NR/PY,
Schedule 1, Line 52.

Schedule 2 - Credit for Income Taxes Paid to
Qualifying Jurisdictions (Part-Year Residents Only)
Am I Eligible for the Credit for Income Taxes Paid to
Qualifying Jurisdictions?

If you are a part-year resident of Connecticut and if any part
of your income earned during the residency portion of your
taxable year was taxed by a qualifying jurisdiction, you may
be able to claim a credit against your Connecticut income tax
liability for qualifying income tax payments you have made.
Nonresidents may not claim a credit for income taxes paid to other
jurisdictions.
Taxpayers seeking a credit for alternative minimum taxes paid to another
jurisdiction must complete Form CT‑6251, Connecticut Alternative
Minimum Tax Return - Individuals, to calculate their alternative minimum
tax credit.

Qualifying Jurisdiction

A qualifying jurisdiction includes another state of the United States, a local
government within another state, or the District of Columbia. A qualifying
jurisdiction does not include the State of Connecticut, the United States,
or a foreign country or its provinces (for example, Canada and Canadian
provinces).

Qualifying Income Tax Payments

Qualifying income tax payments are income taxes you actually paid on
income:
•	 Derived from or connected with sources within a qualifying jurisdiction;
and
•	 Subject to tax in the qualifying jurisdiction.
Page 9 of 28

Qualifying income tax payments include direct and indirect pro rata
share of taxes paid to a qualifying jurisdiction by a pass‑through
entity if such pass‑through entity is subject to a pass‑through entity
tax substantially similar to the PE Tax imposed in Connecticut.
Certain qualifying jurisdictions impose on electing employers a tax
on wages. The tax is calculated based on your (the employee) wages.
The qualifying jurisdiction allows you to take a credit for the tax
paid by your employer. Although the tax is paid on your behalf, it
is not income tax withholding. This type of tax is generally referred
to as an employer compensation expense tax.
For Connecticut income tax purposes, qualifying income tax
payments include the amount of the employer compensation expense
tax credit allowed by the qualifying jurisdiction.

Income Derived From or Connected With Sources
Within a Qualifying Jurisdiction

•	 Compensation received for personal services performed in a
qualifying jurisdiction;
•	 Compensation received as an employee for personal services
performed from a home office in Connecticut for an employer in a
qualifying jurisdiction that applies a convenience of the employer
test in determining whether nonresident compensation is derived
from or connected with sources within the qualifying jurisdiction;
•	 Income from a business, trade, or profession carried on in a
qualifying jurisdiction;
•	 Gambling winnings from a state-conducted lottery. See
Informational Publication 2015(23), Connecticut Income Tax
Treatment of State Lottery Winnings Received by Residents and
Nonresidents of Connecticut; or
•	 Income from real or tangible personal property situated in a
qualifying jurisdiction.
Income from intangibles, such as stocks and bonds, is not derived
from or connected with sources within a qualifying jurisdiction
unless the income is from property employed in a business, trade,
or profession carried on in that jurisdiction.

What Payments Do Not Qualify

•	 Income tax payments made to a qualifying jurisdiction on income
not derived from or connected with sources within the qualifying
jurisdiction (such as wages not derived from or connected with
sources within the qualifying jurisdiction);
•	 Income tax payments made to a qualifying jurisdiction on income
not included in your Connecticut adjusted gross income or
Connecticut‑sourced income;
•	 Income tax paid to a jurisdiction that is not a qualifying
jurisdiction, including a foreign country or its provinces (for
example, Canada and Canadian provinces);
•	 Alternative minimum tax paid to a qualifying jurisdiction;
•	 Income tax paid to a qualifying jurisdiction if you claimed credit
on that jurisdiction’s income tax return for income tax paid to
Connecticut; or
•	 Penalties or interest on income taxes you paid to a qualifying
jurisdiction.

Limitations to the Credit

The total credit is limited to whichever amount is least:
•	 The amount of income tax paid to the qualifying jurisdiction;
•	 The amount of Connecticut income tax due on the portion of
Connecticut adjusted gross income sourced in the qualifying
jurisdiction and earned during the residency portion of your
taxable year; or
•	 The amount entered on Form CT‑1040NR/PY, Line 10.

How to Calculate the Credit

You must first complete your income tax return(s) in the qualifying
jurisdiction(s). Then, complete the Schedule 2 - Worksheet to
determine the amount to enter on Schedule 2, Line 55.
Form CT-1040NR/PY Instructions (Rev. 12/23)	

The allowed credit must be separately computed for each qualifying
jurisdiction. Use separate columns for each qualifying jurisdiction
for which you are claiming a credit.
Attach a copy of all income tax returns filed with qualifying
jurisdictions to your Connecticut income tax return or the
credit will be disallowed.
Part‑year residents filing Form CT‑1040NR/PY electronically
should retain copies of all income tax returns filed with qualifying
jurisdictions for three years from the date of filing. The forms must
be provided to DRS upon request.
Schedule 2 provides two columns, A and B, to compute the credit
for two jurisdictions. If you need more than two columns, create a
worksheet identical to Schedule 2 and attach it to the back of your
Form CT‑1040NR/PY.
If you are claiming credit for income taxes paid to another state and
to one of its political subdivisions, follow these rules to determine
your credit:
A.	 If the same amount of income is taxed by both the city and
state (see the Line 61 example on Page 12):
1.	 Use only one column on Form CT‑1040NR/PY, Schedule 2,
to calculate your credit;
2.	 Enter the same income taxed by both city and state in that
column on Schedule 2; and
3.	 Combine the amounts of tax paid to the city and the state
and enter the total on Line 59 of that column.
B.	 If the amounts of income taxed by both the city and state are
not the same:
1.	Use two columns on Form CT‑1040NR/PY, Schedule 2;
2.	 Include only the same income taxed by both jurisdictions
in the first column; and
3.	 Include the excess income taxed by only one of the
jurisdictions in the next column.

Schedule 2 - Worksheet Instructions

Complete the Schedule 2 - Worksheet to determine the portion of
your Connecticut adjusted gross income during the residency portion
of your taxable year derived from a qualifying jurisdiction. Enter
in Column 1 the items of income you earned during the residency
portion of your taxable year and entered on Schedule CT‑1040AW,
Column B. For each line in Column 2, enter the items of income
from Column 1 that meet all of the following conditions:
•	 The income was earned during the residency portion of your
taxable year;
•	 The income is derived from or connected with sources within a
qualifying jurisdiction;
•	 The income is reported on an income tax return filed with
that qualifying jurisdiction and subject to income tax in the
jurisdiction; and
•	 You have paid income tax on the income to that qualifying
jurisdiction.
Example 1: Laura, a single taxpayer, was employed in the
State of New York during the entire taxable year and moved
into Connecticut on July  1. Her Connecticut adjusted gross
income is $105,000. On Form CT‑1040NR/PY, Schedule
CT‑1040AW, Column A, Laura reported the following:
$76,000 in wages, $4,000 in interest, and $25,000 from
dividends received November 2. Laura enters on Schedule 2
- Worksheet, Column 1, the amounts she entered on Form
CT‑1040NR/PY, Schedule CT‑1040AW, Column B: Line 1,
$38,000; Line 2, $2,000; and Line 3, $25,000. In Column 2,
she enters: Line  1, $38,000. Credit is allowed for the New
York tax paid on her $38,000 of wage income because it is
derived from or connected to New York during the Connecticut
residency portion of her taxable year.
Page 10 of 28

Example 2: Ann and Joe are part‑year residents who file a joint
federal Form 1040 and Form CT‑1040NR/PY. Joe’s wages
as an employee working in Rhode Island while a resident of
Connecticut are $20,000 and Ann’s wages as an employee
working in Connecticut while a resident of Connecticut
are $25,000. Their combined wages while nonresidents of
Connecticut are $25,000. On their federal Form 1040, Line 1,
(and on Line 1, Column A, of their Schedule CT‑1040AW),
Ann and Joe entered $70,000. Ann and Joe enter on the
Schedule 2 - Worksheet, $45,000 in Column 1, Line 1, and
$20,000 in Column 2, Line 1. Ann and Joe also enter $20,000
on Form CT‑1040NR/PY, Schedule 2, Line 55.
Example 3: Linda, a part‑year resident, is a sole proprietor of
a business conducted at two locations, one in Connecticut and
one in Massachusetts. All of Linda’s income was earned while
she was a Connecticut resident. On Linda’s federal Form 1040,
Schedule 1, Line 3, she entered $100,000. Of the $150,000
of gross income reported on federal Form 1040, Sched