Connecticut Connecticut Resident Income Tax Return

Connecticut Resident Income Tax Return
Form CT-1040
2023

Form CT-1040

Department of Revenue Services
State of Connecticut
(Rev. 12/23)
1040 1223W 01 9999

Connecticut Resident Income Tax Return

CT-1040

File and pay Form CT‑1040 electronically using myconneCT at portal.ct.gov/DRS-myconneCT.

2023

For January 1 ‑ December 31, 2023, or other tax year beginning	

1

Print your SSN, name, mailing
address, and city or town here.

Filing Status - Check only one box.

and ending

M M - D D - Y Y Y Y

Single

Head of household

Married filing jointly

Qualifying surviving spouse

M M - D D - Y Y Y Y

Married filing separately


Enter spouse’s name here and SSN below.

Spouse’s Social Security Number

Your Social Security Number

Check if
deceased

Check if
deceased
Your first name

MI

Last name (If two last names, insert a space between names.)

Suffix (Jr./Sr.)

If joint return, spouse’s first name

MI

Last name (If two last names, insert a space between names.)

Suffix (Jr./Sr.)

Mailing address (number and street)	

Mailing address 2 (apartment number, PO Box)

City, town, or post office (If town is two words, leave a space between the words.)

State

Enter city or town of residence if different from above. 	

ZIP code

ZIP code

Country code


Check the
appropriate
box to identify
if you are
attaching a
completed:



Clip check here. Do not use staples.

Do not send Forms W-2 or 1099, or Schedules CT K‑1.

2

	 Form CT-2210, Underpayment of Estimated Income Tax by Individuals, Trusts,
and Estates, checking any box from Part 1.
	 Schedule CT-Dependent (Complete this schedule if you claimed dependents
on your federal Form 1040.)
	 Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer

	 Form CT-19IT, Title 19 Status Release
	 Form CT-1040 CRC, Claim of Right Credit
	 Form CT-8379, Nonobligated Spouse Claim

Whole Dollars Only

1.	 Federal adjusted gross income from federal Form 1040, Line 11,
or federal Form 1040‑SR, Line 11	

1.	

.00

2.	 Additions to federal adjusted gross income from Schedule 1, Line 38	

2.	

.00

3.	 Add Line 1 and Line 2.	

3.	

.00

4.	 Subtractions from federal adjusted gross income from Schedule 1, Line 50	

4.	

.00

5.	 Connecticut adjusted gross income: Subtract Line 4 from Line 3.	

5.	

.00

6.	 Income tax from tax tables or Tax Calculation Schedule: See instructions.	

6.	

.00

7.	 Credit for income taxes paid to qualifying jurisdictions from Schedule 2, Line 59	

7.	

.00

8.	 Subtract Line 7 from Line 6. If Line 7 is greater than Line 6, enter “0.”	

8.	

.00

9.	 Connecticut alternative minimum tax from Form CT‑6251	

9.	

.00

10.	 Add Line 8 and Line 9.	
11.	 Credit for property taxes paid on your primary residence, motor vehicle, or both:

10.	

.00

11.	

.00

12.	 Subtract Line 11 from Line 10. If less than zero, enter “0.”	

12.	

.00

13.	 Total allowable credits from Schedule CT‑IT Credit, Part 1, Line 11	

13.	

.00

14.	 Connecticut income tax: Subtract Line 13 from Line 12. If less than zero, enter “0.”	

14.	

.00

15.	 Individual use tax from Schedule 4, Line 69: If no tax is due, enter “0.”	

15.	

.00

16.	 Add Line 14 and Line 15.	

16.	

.00

Attach completed Schedule 3 on Page 4, Line 68 or your credit will be disallowed. 	

Due date: April 15, 2024 - Attach a copy of all applicable schedules and forms to this return. Do not use staples.

Taxpayers must sign declaration on reverse side. Complete return in blue or black ink only. Please note that each form is year specific.
To prevent any delay in processing your return, the correct year’s form must be submitted to the Department of Revenue Services (DRS).

Visit us at portal.ct.gov/DRS for more information.

Form CT-1040
Page 2 of 4
(Rev. 12/23)
1040 1223W 02 9999

3

Your Social Security Number



17. Enter amount from Line 16.	

.00

17.	

Withholding Schedule: You must complete Columns A, B, and C or your withholding will be disallowed.
Column A - Employer’s federal ID No. from Box b
Column B of W‑2, or payer’s federal ID No. from Form 1099
Connecticut wages, tips, etc.

Forms W-2
and 1099
Information
Only enter
information from
your Forms
W‑2 and 1099
if Connecticut
income tax
was withheld.

Column C Connecticut income tax withheld

.00

18a.	

		
18a.	

18b.	

	

	

18b.	

.00

18c.	

	

	

18c.	

.00

18d.	

	

	

18d.	

.00

18e.	

	

	

18e.	

.00
.00

18f. Additional CT withholding from Supplemental Schedule CT‑1040WH	18f.	
18.	 Total Connecticut income tax withheld:	
	
Add amounts in Column C, Lines 18a, 18b, 18c, 18d, 18e, and 18f, and enter here.	

18.	
	

.00

19.	 All 2023 estimated tax payments and any overpayments applied from a prior year	

19.	

22.	 Overpayment: If Line 21 is more than Line 17, subtract Line 17 from Line 21.	

22.	

23.	 Amount of Line 22 overpayment you want applied to your 2024 estimated tax	

23.	

.00
.00
.00
.00
.00
.00
.00
.00

24.	
24a.	

.00
.00

25.	

.00

20.	 Payments made with Form CT‑1040 EXT (request for extension of time to file)	20.	
20a.	Connecticut earned income tax credit: From Schedule CT‑EITC, Line 16.	

20a.	

20b.	Claim of right credit: From Form CT‑1040 CRC, Line 6. 	

20b.	

20c.	Pass-Through Entity Tax Credit: From Schedule CT‑PE, Line 1. Schedule must be attached.	 20c.	

4

21.	 Total payments and refundable credits: Add Lines 18, 19, 20, 20a, 20b and 20c.	

24.	 Amount of Line 22 overpayment you want applied as a CHET contribution
from Schedule CT‑CHET, Line 4. 	
24a.	Total contributions of refund to designated charities from Schedule 5, Line 70	
25.	 Refund: Subtract Lines 23, 24, and 24a from Line 22. For direct deposit,
complete Lines 25a, 25b, and 25c. Direct deposit is not available to first-time filers.	
25a.	 Checking 	

Savings 	

21.	

25c.	 Account number

25b. Routing number 	
25d.	 Will this refund go to a bank account outside the U.S.? 	
If you do not elect direct deposit, a refund check will be issued and processing may be delayed.

5

6

26. 	 Tax due: If Line 17 is more than Line 21, subtract Line 21 from Line 17.	

26.	

27.	 If late: Enter penalty. Multiply Line 26 by 10% (.10).	

27.	

28.	 If late: Enter interest. Multiply Line 26 by number of months or fraction of a month
late, then by 1% (.01).	

28.	

29.	 Interest on underpayment of estimated tax from Form CT‑2210: See instructions.	

29.	

30.	 Total amount due: Add Lines 26 through 29. 	

30.	

Yes

.00
.00
.00
.00
.00

Declaration: I declare under penalty of law that I have examined this return and all accompanying schedules and statements, including reporting
and payment of any use tax due, and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully
delivering a false return or document to DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both. The declaration
of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.
Your signature	

Sign
Here
Keep a
copy of
this return
for your
records.

Date (MMDDYYYY)	



Home/cell telephone number


Spouse’s signature (if joint return)	

Date (MMDDYYYY)	



Daytime telephone number





Your email address		
Date (MMDDYYYY)	

Paid preparer’s signature	

Telephone number




	Type or print paid preparer’s name	



Firm’s Federal Employer Identification Number (FEIN)

	Firm’s name, address, and ZIP code	

Paid preparer’s PTIN

Check if
self-employed




Third Party Designee - Complete the following to authorize DRS to contact another person about this return.
Designee’s name	



Telephone number	



Personal identification number (PIN)



Complete applicable schedules on Pages 3 and 4 and send all four pages of the return to DRS.

Visit us at portal.ct.gov/DRS for more information.

Form CT-1040
Page 3 of 4
(Rev. 12/23)
1040 1223W 03 9999

Your Social Security Number



Schedule 1 - Modifications to Federal Adjusted Gross Income

Enter all items as positive numbers.

See instructions.

31.	 Interest on state and local government obligations other than Connecticut	
32.	 Mutual fund exempt-interest dividends from non-Connecticut state or municipal
government obligations	
33.	 Taxable amount of lump-sum distributions from qualified plans not included in federal
adjusted gross income	

31.	

.00

32.	

.00

33.	

.00

34.	 Beneficiary’s share of Connecticut fiduciary adjustment: Enter only if greater than zero.	

34.	

.00

35.	 Loss on sale of Connecticut state and local government bonds	
36.	 Section 168(k) federal bonus depreciation deduction allowed for property placed in service
during this year.	

35.	

.00

36.	

.00

36a.	

.00

37.	 Other - specify	 

37.	

.00

38.	 Total additions: Add Lines 31 through 37. Enter here and on Line 2.	

38.	

.00

39.	 Interest on U.S. government obligations	

39.	

.00

40.	 Exempt dividends from certain qualifying mutual funds derived from U.S. government obligations	

40.	

.00

41.	 Social Security benefit adjustment: See Social Security Benefit Adjustment Worksheet instructions.	

41.	

.00

42.	 Refunds of state and local income taxes	

42.	

.00

43.	 Tier 1 and Tier 2 railroad retirement benefits and supplemental annuities	

43.	

.00

44.	 Military retirement pay	

44.	

.00

45.	 50% of income received from the Connecticut Teachers’ Retirement System	

45.	

.00

46.	 Beneficiary’s share of Connecticut fiduciary adjustment: Enter only if less than zero.	

46.	

47.	 Gain on sale of Connecticut state and local government bonds	
48.	 Connecticut Higher Education Trust (CHET) contributions made in 2023 or
an excess carried forward from a prior year. See instructions.	
Enter CHET account number:
Do not add spaces or dashes.

47.	

.00
.00

48.	

.00

48a.	25% of Section 168(k) federal bonus depreciation deduction added back in preceding four years.	

48a.	

.00

48b.	Pension or annuity income. See instructions.	

48b.	

.00

36a.	80% of Section 179 federal deduction. See instructions.	

48c.	Ordinary and necessary business expenses for taxpayers licensed under Chapter 420f or 420h			
that are not claimed for federal income tax purpose	
48c.	
.00	
	
49.	 Other - specify: Do not include out of state income	 
49.	
.00	
	
50.	 Total subtractions: Add Lines 39 through 49. Enter here and on Line 4.	
50.	
.00

Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions

You must attach a copy of your return filed with the qualifying jurisdiction(s) or your credit will be disallowed. See instructions.

.00

	 51.	 Modified Connecticut adjusted gross income. .................................................................... 51.		
	

Column A	

Name	

Column B

Code	Name	

Code

	 52.	 Enter qualifying jurisdiction’s name and two‑letter code. .......................... 52.	
	 53.	 Non‑Connecticut income included on Line 51 and reported on a
qualifying jurisdiction’s income tax return from Schedule 2 Worksheet. ....... 53.	
	 54.	 Divide Line 53 by Line 51. May not exceed 1.0000. .................................. 54.

.00	

.

.00

.

	55.	Income tax liability. Subtract Line 11 from Line 6. .......................................... 55.	

.00	

.00

	 56.	 Multiply Line 54 by Line 55. ....................................................................... 56.	

.00	

.00

	 57.	 Income tax paid to a qualifying jurisdiction. ............................................... 57.	

.00	

.00

	 58.	 Enter the lesser of Line 56 or Line 57. ...................................................... 58.	

.00	

.00

	59.	 Total credit: Add Line 58, all columns. Enter here and on Line 7. ........................................... 59.	

.00

Complete applicable schedules on Page 4 and send all four pages of the return to DRS.

Visit us at portal.ct.gov/DRS for more information.

Form CT-1040
Page 4 of 4
(Rev. 12/23)
1040 1223W 04 9999

Your Social Security Number



Schedule 3 - Property Tax Credit - See instructions.
Qualifying Property

Name of
Connecticut Tax
Town or District

Description of Property
If primary residence, enter street address. If
motor vehicle, enter year, make, and model.

Date(s) Paid
(MMDDYYYY)

Amount Paid

	60. 	Primary Residence	






60.	

.00

	61. 	Auto 1	






61.	

.00






	62. 	Auto 2 - Married filing	62.	
.00


		
jointly or qualifying surviving spouse only.
	 63.	 Total property tax paid: Add Lines 60, 61, and 62.	

.00

63.	


300
	64.	 Maximum property tax credit allowed.	64.	
.00
.00

	65.	 Enter the lesser of Line 63 or Line 64.	

65.	 

	66.	 Enter the decimal amount for your filing status and Connecticut AGI from the Property Tax Credit Table.
If zero, enter the amount from Line 65 on Line 68.	

66. 

	67.	 Multiply Line 65 by Line 66.	

67.	 

.00

	68.	 Subtract Line 67 from Line 65. Enter here and on Line 11. Attach Schedule 3 to your return or
your credit will be disallowed.	

68.	

.00

.

Failure to report and pay use tax is subject to as much as a
$5,000 fine, imprisonment for as much as 5 years, or both.

Schedule 4 - Individual Use Tax

Do you owe use tax for online or other purchases where you paid no sales tax? See instructions.
Complete the Connecticut Individual Use Tax Worksheet to calculate your use tax liability. See instructions.
	 69a.	Total use tax due at 1%: From Connecticut Individual Use Tax Worksheet, Section A, Column 7	

69a.	

.00

	 69b.	Total use tax due at 6.35%: From Connecticut Individual Use Tax Worksheet, Section B, Column 7	

69b.	

.00

	 69c.	Total use tax due at 7.75%: From Connecticut Individual Use Tax Worksheet, Section C, Column 7	

69c.	

.00

	 69d. Total use tax due at 2.99%: From Connecticut Individual Use Tax Worksheet, Section D, Column 7	

69d.	

.00

	 69.	Individual use tax: Add Lines 69a through 69d. If no use tax is due, you must enter “0.”
Enter here and on Line 15.	


69.	

.00

70a.	AIDS Research	

70a.	

.00

70b.	Organ Transplant	

70b.	

.00

70c.	Endangered Species/Wildlife 	

70c.	

.00

70d.	Breast Cancer Research	

70d.	

.00

70e.	Safety Net Services	

70e.	

.00

70f.	 Military Relief	

70f.	

.00

70g.	CHET Baby Scholars	

70g.	

.00

70h.	Mental Health Community Investment Account	

70h.	

.00

70.	

.00

Schedule 5 - Contributions to Designated Charities - See instructions.

70.	 Total Contributions: Add Lines 70a through 70h. Enter amount here and on Line 24a.	
Complete and send all four pages of the return to DRS.

Use the correct mailing address for returns with a payment or requesting a refund.
For all tax forms with payment:
	 Department of Revenue Services
	 PO Box 2977
	 Hartford CT 06104‑2977

Make your check payable to:
For refunds and all other tax forms without payment: Commissioner of Revenue Services
To ensure proper posting, write your
	 Department of Revenue Services
SSN(s) (optional) and “2023 Form
	 PO Box 2976
CT‑1040” on your check.
	 Hartford CT 06104‑2976

Visit us at portal.ct.gov/DRS for more information.