CT-1040 Instructions, 2011 Connecticut Resident Income Tax - CT.gov

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Column Instructions Column 1 Enter the month and day of the purchase. Column 2 Enter a brief description of the taxable item or service purchased (jewelry, computer, etc.). Column 3 Enter the name of the retailer the item or service was purchased from. Column 4 Enter the purchase price. List separately any individual item with a purchase price of $300 or more. Although you do not need to list separately any individual item with a purchase price of less than $300, the items are subject to tax and the total of the purchase price of these items should be reported. Column 5 Multiply the purchase price in Column 4 by the applicable tax rate and enter the result. Column 6 If you paid sales tax to another state, the District of Columbia, or a U.S. territory, enter the amount paid. Column 7 Subtract the amount entered in Column 6 from the amount entered in Column 5 and enter the difference in Column 7. Add Column 7 amounts and enter total. Do not enter negative amounts. If zero or less, enter “0.” Enter the total tax for each Section on Schedule 4, Lines 69a through 69d. Connecticut Individual Use Tax Worksheet Section A - 1% Tax Rate: Computer and Data Processing Services Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Description of Retailer or Purchase CT Tax Due Balance Due Purchase Services Service Provider Price (Col. 4 X .01) Taxes Paid (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69a. Section B - 6.35% Tax Rate: Purchases Made on or After July 1, 2011 Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Description of Retailer or Purchase CT Tax Due Balance Due Purchase Goods or Services Service Provider Price (Col. 4 X .0635) Taxes Paid (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69b. Section C - 7% Tax Rate: Purchases Made on or After July 1, 2011 Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Description of Retailer or Purchase CT Tax Due Balance Due Purchase Goods or Services Service Provider Price (Col. 4 X .07) Taxes Paid (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69c. Section D - 6% Tax Rate: Purchases Made on or Before June 30, 2011 Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Description of Retailer or Purchase CT Tax Due Balance Due Purchase Goods or Services Service Provider Price (Col. 4 X .06) Taxes Paid (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69d. Page 32
Sample Use Tax Table Total Purchases Total Purchases Subject to Use Tax Due at: Subject to Use Tax Due at: Use Tax 6% 6.35% 7% Use Tax 6% 6.35% 7% $25 $1.50 $1.59 ─ 50 3.00 3.18 ─ 75 4.50 4.76 ─ 100 6.00 6.35 ─ 150 9.00 9.53 ─ 200 12.00 12.70 ─ 250 15.00 15.88 ─ 300 18.00 19.05 ─ 350 21.00 22.23 ─ 400 24.00 25.40 ─ 450 27.00 28.58 ─ 500 30.00 31.75 ─ 550 33.00 34.93 ─ 600 36.00 38.10 ─ 650 39.00 41.28 ─ 700 42.00 44.45 ─ 750 45.00 47.63 ─ 800 48.00 50.80 ─ 850 51.00 53.98 ─ 900 54.00 57.15 ─ 1,000 60.00 63.50 ─ 1,100 66.00 69.85 77.00 1,200 72.00 76.20 84.00 1,300 78.00 82.55 91.00 1,400 84.00 88.90 98.00 1,500 90.00 95.25 105.00 1,600 96.00 101.60 112.00 1,700 102.00 107.95 119.00 1,800 108.00 114.30 126.00 1,900 114.00 120.65 133.00 $2,000 $120.00 $127.00 $140.00 2,100 126.00 133.35 147.00 2,200 132.00 139.70 154.00 2,300 138.00 146.05 161.00 2,400 144.00 152.40 168.00 2,500 150.00 158.75 175.00 2,600 156.00 165.10 182.00 2,700 162.00 171.45 189.00 2,800 168.00 177.80 196.00 2,900 174.00 184.15 203.00 3,000 180.00 190.50 210.00 3,100 186.00 196.85 217.00 3,200 192.00 203.20 224.00 3,300 198.00 209.55 231.00 3,400 204.00 215.90 238.00 3,500 210.00 222.25 245.00 3,600 216.00 228.60 252.00 3,700 222.00 234.95 259.00 3,800 228.00 241.30 266.00 3,900 234.00 247.65 273.00 4,000 240.00 254.00 280.00 4,100 246.00 260.35 287.00 4,200 252.00 266.70 294.00 4,300 258.00 273.05 301.00 4,400 264.00 279.40 308.00 4,500 270.00 285.75 315.00 4,600 276.00 292.10 322.00 4,700 282.00 298.45 329.00 4,800 288.00 304.80 336.00 4,900 294.00 311.15 343.00 5,000 300.00 317.50 350.00 Schedule CT-EITC - Connecticut Earned Income Tax Credit Who qualifies? To qualify for the Connecticut earned income tax credit (CT EITC) you must: 1. Have claimed and been allowed the 2011 federal earned income credit (EIC); and 2. Be a resident of the State of Connecticut. Part-year residents and nonresidents do not qualify for the CT EITC. How to Claim the Connecticut Earned Income Tax Credit Complete Schedule CT-EITC, Connecticut Earned Income Tax Credit, using the information from your federal return, worksheets, and, if applicable, federal EIC line instructions. Attach Schedule CT-EITC to the back of Form CT-1040. Schedule CT-EITC - Line instructions Line 1 You must have claimed the 2011 federal earned income credit to claim the CT EITC. Line 2 You cannot claim the CT EITC if your investment income is more than $3,150. Investment income is the total amount of: • Taxable interest (federal Form 1040 or 1040A, Line 8a); • Tax-exempt interest (federal Form 1040 or 1040A, Line 8b); • Ordinary dividends income (federal Form 1040 or 1040A, Line 9a); and • Capital gain net income from federal Form 1040A, Line 10, or Form 1040, Line 13 (if more than zero). For additional information on what qualifies as investment income, see federal Publication 596, Earned Income Credit. Line 3 File Schedule CT-EITC with Form CT-1040. If Form CT-1040 was already filed, you must file a 2011 Form CT-1040X to claim the credit. Schedule CT-EITC cannot be filed by itself. Schedule CT-EITC must be attached to a completed Form CT-1040 or Form CT-1040X. Page 33
Page 1 and 2: 2011 FORM CT-1040 This booklet cont
Page 3 and 4: What’s New Due Date - April 17, 2
Page 5 and 6: Q & A About the Connecticut Individ
Page 7 and 8: General Information Tax Assistance
Page 9 and 10: Relief From Joint Liability In gene
Page 11 and 12: Example: Jill is a resident of Flor
Page 13 and 14: • 100% of the income tax shown on
Page 15 and 16: interest on your overpayment. Inter
Page 17 and 18: Completing Form CT-1040 Before you
Page 19 and 20: your tax. You may also use the Inco
Page 21 and 22: 5 Amount You Owe Line 26: Tax Due I
Page 23 and 24: Line 38: Other Use Line 38 to repor
Page 25 and 26: Line 45: 50% of Military Retirement
Page 27 and 28: columns, create a worksheet identic
Page 29 and 30: Line 56 Multiply the percentage arr
Page 31: Date(s) Paid Enter the date(s) you
Page 35 and 36: Purpose: Use a 2011 Form CT-1040X t
Page 37 and 38: 2011 CONNECTICUT INCOME TAX TABLES
Page 47 and 48: Table B - Tax Calculation for 2011
Page 49 and 50: Table E - Personal Tax Credits for
Page 51 and 52: Line Instructions: Form CT-1040 ...

CT-1040 Instructions, 2011 Connecticut Resident Income Tax - CT.gov

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