Connecticut Nonresident/Part-Year Resident Tax Return

Nonresident/Part-Year Resident Tax Return
Form CT-1040NR-PY
2023

Form CT-1040NR/PY

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

Connecticut Nonresident and Part-Year
Resident Income Tax Return

CT-1040NR/PY

File and pay Form CT‑1040NR/PY 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.

and ending

M M - D D - Y Y Y Y

Filing Status - Check only one box.
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.

Your Social Security Number

Spouse’s Social Security Number

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

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



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

Country code

2023 Resident Status
Part-Year
Nonresident
Resident

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

2

Check if
deceased

Check if
deceased

	 Form CT-2210, Underpayment of Estimated Income Tax by Individuals, Trusts,
and Estates, checking any box from Part 1.
	 Federal Form 1310, Statement of Person Claiming Refund Due
a Deceased Taxpayer

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 40	

2.	

.00

3.	 Add Line 1 and Line 2.	

3.	

.00

4.	 Subtractions from federal adjusted gross income from Schedule 1, Line 52	

4.	

.00

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

5.	

.00

6.	 Income from Connecticut sources from Schedule CT‑SI, Line 30	

6.	

.00

7.	 Enter the greater of Line 5 or Line 6. If zero or less, go to Line 12 and enter “0.”	
8.	 Income tax on the amount on Line 7 from tax tables or Tax Calculation Schedule:
See instructions.	

7.	

.00

8.	

.00

9.	 Divide Line 6 by Line 5. If Line 6 is equal to or greater than Line 5, enter 1.0000.	

9.

.

10.	 Multiply Line 9 by Line 8.	
11.	 Credit for income taxes paid to qualifying jurisdictions during resident portion
of taxable year — part‑year residents only (from Schedule 2, Line 61)	

10.	

.00

11.	

.00

12.	 Subtract Line 11 from Line 10. If Line 11 is greater than Line 10, enter “0.”	

12.	

.00

13.	 Connecticut alternative minimum tax from Form CT‑6251	

13.	

.00

14.	 Add Line 12 and Line 13.	

14.	

.00

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

15.	

.00

16.	 Connecticut income tax: Subtract Line 15 from Line 14. If less than zero, enter “0.”	 16.	.00
17.	 Individual use tax from Schedule 3, Line 62: If no tax is due, enter “0.”	

17.	

.00

18.	 Add Line 16 and Line 17.	

18.	

.00

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-1040NR/PY
Page 2 of 4
(Rev. 12/23)
NRPY 1223W 02 9999

3

Your Social Security Number



19.	
.00
Withholding Schedule: You must complete Columns A, B, and C or your withholding will be disallowed.
Column C - Connecticut income tax withheld
Column A - Employer’s federal ID No. from Box b of W-2, or Column B - Connecticut Schedule
Check box at left if from Schedule CT K‑1.
CT K-1
payer’s federal ID No. from Form 1099 or Schedule CT K­‑1
wages, tips, etc.
19. Enter amount from Line 18.	

Forms W-2 and
1099 Information
Only enter
information from
your Forms W‑2
and 1099, and
Schedules CT K‑1
if Connecticut
income tax was
withheld.

20a.	

	

	

20a.	

.00

20b.	

	

	

20b.	

.00

20c.	

	

	

20c.	

.00

20d.	

	

	

20d.	

.00

20e.	

	

	

20e.	

.00
.00

20f.	 Additional CT withholding from Supplemental Schedule CT‑1040WH	20f.	

4

20.	 Total Connecticut income tax withheld:	
Add amounts in Column C, Lines 20a, 20b, 20c, 20d, 20e, and 20f, and enter here.

20.	

.00

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

21.	

.00

22.	 Payments made with Form CT‑1040 EXT (request for extension of time to file)	22.	

.00

22a.	Claim of right credit: From Form CT‑1040 CRC, Line 6.	

22a.	

.00

22b.	Pass‑Through Entity Tax Credit: From Schedule CT‑PE, Line 1. Schedule must be attached.	 22b.	

.00

23.	 Total payments and refundable credits: Add Lines 20, 21, 22, 22a, and 22b.	

23.	

.00

24.	 Overpayment: If Line 23 is more than Line 19, subtract Line 19 from Line 23.	

24.	

.00

25.	 Amount of Line 24 overpayment you want applied to your 2024 estimated tax	

25.	

.00

26.	 Amount of Line 24 overpayment you want applied as a CHET contribution
from Schedule CT‑CHET, Line 4. 	

26.	

.00

26a.	

.00

27.	

.00

26a.	Total contributions of refund to designated charities from Schedule 4, Line 63	
27.	 Refund: Subtract Lines 25, 26, and 26a from Line 24. For direct deposit,
complete Lines 27a, 27b, and 27c. Direct deposit is not available to first-time filers.	
27a.	 Checking 	

5

Savings 	

27c.	 Account number

27b. Routing number 	
27d.	 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.
28. 	 Tax due: If Line 19 is more than Line 23, subtract Line 23 from Line 19.	
28.	
29.	 If late: Enter penalty. Multiply Line 28 by 10% (.10).	
30.	 If late: Enter interest. Multiply Line 28 by number of months or fraction of a month
late, then by 1% (.01).	

Yes

.00

29.	

.00

30.	

.00

31.	 Interest on underpayment of estimated tax from Form CT‑2210:		
	
See instructions. 	
31.	
.00
32.	 Total amount due: Add Lines 28 through 31. 		
	
	
32.	
.00	
	

6

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

Date (MMDDYYYY)	

Daytime telephone number


Spouse’s signature (if joint return)	







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-1040NR/PY
Page 3 of 4
(Rev. 12/23)
NRPY 1223W 03 9999

Your Social Security Number



Schedule 1 - Modifications to Federal Adjusted Gross Income

Enter all items as positive numbers.

See instructions.

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

33.	

.00

34.	

.00

35.	

.00

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

36.	

.00

37.	 Loss on sale of Connecticut state and local government bonds	

37.	

.00

38.	 Section 168(k) federal bonus depreciation deduction allowed for property placed in service during this year.	 38.	

.00

38a.	80% of Section 179 federal deduction. See instructions.	

38a.	

.00

39.	 Other - specify	 

39.	

.00

40.	 Total additions: Add Lines 33 through 39. Enter here and on Line 2.	

40.	

.00

41.	 Interest on U.S. government obligations	

41.	

.00

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

42.	

.00

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

43.	

.00

44.	 Refunds of state and local income taxes	

44.	

.00

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

45.	

.00

46.	 Military retirement pay	

46.	

.00

47.	 50% of income received from the Connecticut Teachers’ Retirement System	

47.	

.00

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

48.	

.00

49.	 Gain on sale of Connecticut state and local government bonds	
50.	 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.

49.	

.00

50.	

.00

50a.	25% of Section 168(k) federal bonus depreciation deduction added back in preceding four years.	
50b.	Pension or annuity income. See instructions.	

.00
50b.	.00
50a.	

50c.	Ordinary and necessary business expenses for taxpayers licensed under chapter 420f or 420h			
that are not claimed for federal income tax purposes	
50c.	
.00
51.	 Other - specify: Do not include out of state income.	51.	
.00

52.	 Total subtractions: Add Lines 41 through 51. Enter here and on Line 4.	

.00

52.	

	

Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions - Part-Year Residents Only

You must attach a copy of your return filed with the qualifying jurisdiction(s) or your credit will be disallowed. See instructions.
	 53.	 Connecticut adjusted gross income during the residency portion of the taxable year. ............	 53.	
See instructions.
	
Column A	



Name	

.00

	 54.	 Enter qualifying jurisdiction’s name and two‑letter code. .......................... 54.
See instructions.
	55.	Non‑Connecticut income included on Line 53 and reported on a qualifying
jurisdiction’s income tax return: Complete Schedule 2 Worksheet. ................. 55.	
	 56.	 Divide Line 55 by Line 53. May not exceed 1.0000. .................................. 56.

Column B



Code	Name	

.

.00	

Code

.00

.

	57.	Apportioned income tax: See instructions. ...................................................... 57.	

.00	

.00

	 58.	 Multiply Line 56 by Line 57. ....................................................................... 58.	

.00	

.00

	 59.	 Allowable income tax paid to a qualifying jurisdiction. See instructions. ... 59.	

.00	

.00

	 60.	 Enter the lesser of Line 58 or Line 59. ...................................................... 60.	

.00	

.00

	61.	 Total credit: Add Line 60, all columns. Enter here and on Line 11. .......................................... 61.	

.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-1040NR/PY
Page 4 of 4
(Rev. 12/23)
NRPY 1223W 04 9999

Your Social Security Number

Schedule 3 - Individual Use Tax



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.

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.

	62a.	Total use tax due at 1%: From Connecticut Individual Use Tax Worksheet, Section A, Column 7	

62a.	

.00

	62b.	Total use tax due at 6.35%: From Connecticut Individual Use Tax Worksheet, Section B, Column 7	

62b.	

.00

	62c.	Total use tax due at 7.75%: From Connecticut Individual Use Tax Worksheet, Section C, Column 7	

62c.	

.00

	62d. Total use tax due at 2.99%: From Connecticut Individual Use Tax Worksheet, Section D, Column 7	

62d.	

.00

	 62.	Individual use tax: Add Lines 62a through 62d. If no use tax is due, you must enter “0.”
Enter here and on Line 17.	

62.	 

.00

Schedule 4 - Contributions to Designated Charities - For more information, see instructions.
	63a.	 AIDS Research	

63a.	

.00

	63b.	 Organ Transplant	

63b.	

.00

	63c.	Endangered Species/Wildlife 	

63c.	

.00

	63d.	Breast Cancer Research	

63d.	

.00

	63e.	Safety Net Services	

63e.	

.00

	63f.	Military Relief	

63f.	

.00

	63g.	CHET Baby Scholars	

63g.	

.00

	63h.	Mental Health Community Investment Account	

63h.	

.00

63.	

.00

	 63.	Total Contributions: Add Lines 63a through 63h. Enter amount here and on Line 26a.	

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

For refunds and all other tax forms without payment:
	 Department of Revenue Services
	 PO Box 2976
	 Hartford CT 06104‑2976

Make your check payable to: Commissioner of Revenue Services
To ensure proper posting, write your SSN(s) (optional) and “2023 Form CT‑1040NR/PY” on your check.

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