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

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Index A Accounting Method .................................................................. 11 Additions to Federal Adjusted Gross Income ............................22 Adjusted Gross Income ........................................................ 11, 18 Allowable Credits ................................................................16, 19 Alternative Minimum Tax ...................................................19, 26 Amended Returns .......................................................................35 Amount You Owe.......................................................................21 Angel Investor Credit .............................................................4, 16 Annualized Income Installment Method ....................................13 B Before You File Your Return - Important Reminders ..................7 Bond Interest ........................................................................23, 25 C Calculate Your Tax .....................................................................18 Charitable Contributions Contributions to Designated Charities ...........................6, 20 CHET Contributions ................................................................. 25 Claim of Right Credit (Form CT-1040CRC) ...............................8 Combat Zone .............................................................................. 11 Connecticut Adjusted Gross Income .................................... 11, 18 Connecticut Earned Income Tax Credit ........... Cover, 2, 3, 20, 33 Connecticut Form 1099-G .......................................................3, 7 Connecticut Individual Use Tax Worksheet ...............................32 Connecticut Lottery Winners .................................................4, 26 Connecticut Minimum Tax Credits (see allowable credits) .......19 Contributions to Designated Charities ...................................6, 20 Copies of Returns .......................................................................22 Credit Card Payment Options ....................................................15 Credit for Property Taxes - Property Tax Credit .................19, 29 Credit for Taxes Paid to Other Jurisdictions ........................19, 26 D Debit Cards ............................................................................3, 20 Deceased Taxpayers .....................................................................9 Deceased Taxpayer Refund Claim ...............................................9 Direct Deposit of Refund ...........................................................20 Domestic Production Activity Deduction ..................................22 Domicile - Resident, Part-year Resident, or Nonresident .........10 DRS Regional Offices .............................................3, Back Cover Due Dates Estimated Tax .....................................................................13 Extension Requests .............................................................12 When to File Your Return ............................................... 3, 11 E Earned Income Tax Credit (CT EITC) ............. Cover, 2, 3, 20, 33 Education Savings Accounts - see CHET Contributions .......... 25 E-File - Taxpayer Service Center .................................................2 Electronic Filing Options - Taxpayer Service Center ..................2 Electronic Payment Options ......................................................15 Envelopes ...............................................................................3, 22 Estimated Tax ............................................................ 4, 12, 14, 20 Estimated Tax Due Dates ...........................................................13 Estimated Tax Payments ..................................................... 12, 20 Exempt Interest and Dividends ............................................22, 23 Extension of Time to File ...........................................................12 Extension of Time to Pay ...........................................................12 Extension Requests ....................................................................12 F 548-Day Rule Resident, Part-Year Resident, or Nonresident ....................10 Failure to File .............................................................................14 Farmers and Fishermen ..............................................................13 Federal Form 1040NR .................................................................9 Federal Form W-7 ..................................................................9, 18 Filing Status ...........................................................................8, 17 Filing Requirements Military Personnel ..............................................................10 Who Must File a Connecticut Resident Return .....................8 Financial Disability ....................................................................35 Fiscal Year Filers Taxable Year and Method of Accounting ............................ 11 Fishermen ...................................................................................13 Form 1099 ....................................................................................7 Form CT-1040CRC ......................................................................7 Form CT-1040NR/PY Resident, Part-Year Resident, or Nonresident .....................10 Form CT-1040ES ...................................................................... 13 Form CT-1040 EXT ...................................................................12 Form CT-1040X .........................................................................35 Form CT-1127 ............................................................................12 Form CT-19IT - Title 19 Recipients .............................................9 Form CT-2210 ..................................................................... 14, 21 Form CT-6251 ............................................................................19 Form CT-8379 ............................................................7, 15, 20, 21 Form CT-8801 ............................................................................19 Form CT-8857 ..............................................................................9 Form LGL-001 - Power of Attorney ..........................................21 Form W-2 ...................................................................................19 Forms and Publications ...........................................7, Back Cover G Gain on Sale of Connecticut Obligations ...................................25 General Information .....................................................................7 Gifts to Charity - Contributions to Designated Charities ....................6, 15, 20 Gross Income Test ........................................................................8 H Homecare Option Program for the Elderly ................................26 I Income - Gross Income Test .........................................................8 Income Derived From or Connected With Other Jurisdictions .........................17, 26, 27 Income Tax Rates .........................................................................3 Income Tax Tables 36Individual Taxpayer Identification Number (ITIN).................................................................................7, 9, 18 Individual Use Tax .......................................................4, 5, 19, 31 Individual Use Tax Worksheet ...................................................32 Injured Spouse - Nonobligated Spouse .................7, 8, 15, 20, 21 Innocent Spouse - Relief From Joint Liability .............................9 Interest and Penalties ........................................................... 11, 14 Interest on State and Local Obligations .....................................22 Interest on U.S. Obligations .......................................................23 Interest on Underpayment of Tax .........................................14, 21 Internet Filing ...............................................................................8 L Late Estimated Tax Payment ................................................14, 21 Late Filed Returns - Interest and Penalties ..............................14 Late Payment of Tax ............................................................14, 21 Page 50
Line Instructions: Form CT-1040 ..............................................18 Connecticut Individual Use Tax Worksheet .......................32 Schedule CT-EITC ............................................................33 Schedule 1 ..........................................................................22 Schedule 2 ..........................................................................28 Schedule 3 ..........................................................................30 Schedule 4 ..........................................................................31 Loss on Sale of Connecticut Obligations ..................................22 M Mailing Label ...............................................................................3 Mailing Address - Where to File ............................................7, 12 Mashantucket Pequot Tribe Enrolled Member Line 38 - Other ....................................................................23 Line 49 - Other ....................................................................25 Medicaid Assistance - Title 19 Recipients ...................................9 Method of Accounting ............................................................... 11 Military Pensions .......................................................................25 Military Personnel Filing Requirements ....................................10 Modifications to Federal Adjusted Gross Income ................22, 27 Modified Connecticut Adjusted Gross Income ..........................28 Mohegan Tribe Enrolled Member Line 38 - Other ....................................................................23 Line 49 - Other ....................................................................25 Motor Vehicle Credit - Property Tax Credit.........................19, 29 Multiple Forms W-2 and 1099 Supplemental Schedule CT-1040WH .....................15, 19, 21 Municipal Bond Interest ............................................................22 N Name and Address .....................................................................18 Nonobligated Spouse .............................................7, 8, 15, 20, 21 Nonresidents ..............................................................................10 Nonresident Aliens .......................................................................9 Nonresident Spouse Spouses With Different Residency Status .............................18 O Offset Against Debt ....................................................................15 Order of Attachments .................................................................21 Organ Donor ................................................................................6 Overpayment ..............................................................................20 P Paid Preparers ............................................................................21 Part-Year Residents ....................................................................10 Payments Connecticut Tax Withheld ..................................................19 Estimated Tax ...............................................................12, 20 With Extension Request ................................................12, 20 Payment Options ........................................................................15 Penalties Failure to File ......................................................................14 Late Filing .....................................................................14, 21 Late Payment Penalty ...................................................14, 21 Waiver of Penalty ................................................................14 Permanent Place of Abode Resident, Part-Year Resident, or Nonresident ....................10 Phase-out of 3% Rate ...................................................................4 Power of Attorney ......................................................................21 Property Tax Credit ....................................................3, 19, 29, 30 Property Tax Credit Table ..........................................................30 Publications, How to Get .............................................................7 Q Qualified Small Business Job Creation Credit ...........................16 Qualifying Jurisdictions .......................................................19, 26 Qualified Hazardous Duty Area ................................................ 11 R Real Estate Taxes - Property Tax Credit ....................3, 19, 29, 30 Recordkeeping ...........................................................................22 Refund Information ......................................................3, 9, 14, 20 Debit Cards .....................................................................3, 20 For a Deceased Taxpayer ......................................................9 Filing Address for a Refund ................................................12 Offsets ................................................................................15 Interest on Underpayment of Estimated Taxes ..............4, 21 Where to File a Return with a Refund ................................12 Regional Offices (DRS) ..........................................3, Back Cover Relief From Joint Liability ...........................................................9 Repayment of Income - Claim of Right Credit ........... 7, 8, 21, 35 Resident, Part-Year Resident, or Nonresident............................10 Residency Status Different From Spouse ..................................18 Return Envelopes ...................................................................3, 22 Rounding Off to Whole Dollars .................................................15 S Sales Tax - Individual Use Tax ...................................4, 19, 31, 32 Same sex marriage .............................................. 9, 17, 18, 23, 34 Schedule 1 Modifications ...........................................................22 Schedule 2 ..................................................................................26 Schedule 2 Worksheet ................................................................28 Schedule 2 Worksheet Instructions ............................................27 Schedule 3 ..................................................................................29 Schedule 4 ..................................................................................31 Schedule CT-EITC .................................................................3, 33 Schedule CT-IT Credit ...............................................................19 Separation of Liability - Relief From Joint Liability ...................9 Sign Your Return ........................................................................21 Social Security Benefit Adjustment ...........................................23 Social Security Benefit Adjustment Worksheet .........................24 Social Security Number ...................................................7, 18, 34 Spouses With Different Residency Status ..................................18 Subtractions from Federal Adjusted Gross Income ...................23 Supplemental Schedule CT-1040WH ..................................15, 19 Surviving Spouse - Deceased Taxpayers .....................................9 T Tax Assistance ..............................................................................7 Tax Calculation Schedule ..........................................................46 Tax Due ......................................................................................21 Tax Exempt Income .............................................................22, 23 Tax Recapture ..............................................................................4 Tax Tables ..................................................................................36 Taxable Year ............................................................................... 11 Taxpayer Information .................................................................17 Taxpayer Service Center .........................................2, Back Cover Third Party Designee .................................................................21 Tier I and Tier 2 Railroad Retirement ........................................24 Title 19 Recipients .......................................................................9 Tribal Member .....................................................................23, 25 Treaty Income ............................................................................23 U U.S. Citizens and Nonresident Aliens ....................................9, 18 U.S. Citizens Living Abroad ......................................................12 Use Tax (Individual Use Tax) ......................................4, 5, 19, 31 V Vocational Rehabilitation Job Creation Credit...........................16 W Waiver of Penalty .......................................................................14 What’s New ..............................................................................3, 4 When to File ............................................................................... 11 Where to File ..............................................................................12 Who Must File a Connecticut Resident Return ...........................8 Withholding of Connecticut Income Tax ...............................4, 19 Page 51
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 and 32: Date(s) Paid Enter the date(s) you
Page 33 and 34: Sample Use Tax Table Total Purchase
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: Table E - Personal Tax Credits for

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

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