Department of Revenue Services › 12-740(a) INCOME TAX

Regulations of Connecticut State AgenciesSec. 12-740(a)-1. Preamble and table of contents to Connecticut income tax regulations(a) Preamble. Sections 12-701(c), 12-705(a), (b) and (c), 12-708 (b) and (d), 12-711(b)(3) and (c), 12-712(a)(1), (2) and (3), 12-713(b), 12-714(b)(2), 1…

Regulations of Connecticut State AgenciesSec. 12-700(b)-1. Connecticut income tax imposed upon nonresident individuals (Repealed) Repealed June 11, 2014.(Effective November 18, 1994; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014)

Regulations of Connecticut State AgenciesSec. 12-700(c)-1. Part-year resident individuals(a) Individuals who change their resident status from resident to nonresident or from nonresident to resident shall compute their tentative Connecticut income tax liability as if they were re…

Regulations of Connecticut State AgenciesSec. 12-700(c)-2. Part-year resident trusts(a) Where the resident status of a trust is changed from resident to nonresident or from nonresident to resident (see § 12-701(a)(6)-1 of this Part), its tentative Connecticut income tax is comput…

Regulations of Connecticut State AgenciesSec. 12-701(a)(1)-1. Resident of this state(a) General. An individual may be a resident of Connecticut for income tax purposes, and taxable as a resident, even though he or she would not be deemed a resident for other purposes. As used in …

Regulations of Connecticut State AgenciesSec. 12-701(a)(10)-1. Definition of Connecticut fiduciary adjustment(a) The \"Connecticut fiduciary adjustment\" is the net amount of the modifications described in §§ 12-701(a)(10)-2 and 12-701(a)(10)-3 of this Part which relate to items …

Regulations of Connecticut State AgenciesSec. 12-701(a)(10)-2. Modifications comprising the Connecticut fiduciary adjustment: additions(a) The following items are to be added in computing the Connecticut fiduciary adjustment of a trust or estate: (1) Interest income on obligation…

Regulations of Connecticut State AgenciesSec. 12-701(a)(10)-3. Modifications comprising the Connecticut fiduciary adjustment: subtractions(a) The following items are to be subtracted in computing the Connecticut fiduciary adjustment of a trust or estate: (1) Any income with respe…

Regulations of Connecticut State AgenciesSec. 12-701(a)(10)-4. Treatment of set-asides for charitable purposes(a) The Connecticut fiduciary adjustment does not include any modification or portion thereof attributable to any amount which is paid or permanently set aside during the…

Regulations of Connecticut State AgenciesSec. 12-701(a)(11)-1. Estimated tax(a) For Connecticut income tax purposes, \"estimated tax\" means the amount which an individual estimates to be his or her income tax for the taxable year less the amount which such individual estimates t…

Regulations of Connecticut State AgenciesSec. 12-701(a)(12)-1. Required annual payment(a) General.(1) \"Required annual payment\" means the lesser of (A) 90% of the tax shown on the return for the taxable year, or, if no return is filed, 90% of the tax for such year, or (B) if th…

Regulations of Connecticut State AgenciesSec. 12-701(a)(2)-1. Nonresident of this state (Repealed) Repealed June 11, 2014.(Effective November 18, 1994; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014)

Regulations of Connecticut State AgenciesSec. 12-701(a)(20)-1. Connecticut adjusted gross income of a resident individual (Repealed) Repealed June 11, 2014.(Effective November 18, 1994; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 201…

Regulations of Connecticut State AgenciesSec. 12-701(a)(20)-2. Modifications increasing federal adjusted gross income(a) The following items are to be added to federal adjusted gross income in computing the Connecticut adjusted gross income of a resident individual: (1) Interest …

Regulations of Connecticut State AgenciesSec. 12-701(a)(20)-3. Modifications reducing federal adjusted gross income(a) The following items are to be subtracted from federal adjusted gross income in computing the Connecticut adjusted gross income of a resident individual: (1) (A) …

Regulations of Connecticut State AgenciesSec. 12-701(a)(20)-4. Modification for Connecticut fiduciary adjustment(a) Where a resident individual is a beneficiary of a trust or estate, the individual's federal adjusted gross income shall be increased or decreased (as the case may b…

Regulations of Connecticut State AgenciesSec. 12-701(a)(20)-5. Modification of federal adjusted gross income for partnership income or loss reportable by resident partner(a) A partnership as such is not subject to the income tax. Individuals carrying on business as partners are l…

Regulations of Connecticut State AgenciesSec. 12-701(a)(20)-6. Connecticut adjusted gross income of resident shareholder of S corporation(a) An S corporation as such is not subject to the income tax. Individuals who are shareholders of an S corporation are liable for the income t…

Regulations of Connecticut State AgenciesSec. 12-701(a)(4)-1. Resident trust or estate(a) The term \"resident trust or estate\" includes: (1) the estate of a decedent who, at the time of death, was a resident individual;(2) the estate of a person who, at the time of commencement …

Regulations of Connecticut State AgenciesSec. 12-701(a)(6)-1. Change of residence of trust(a) A change of residence of a revocable inter vivos trust or a portion thereof is deemed to have occurred if: (1) the revocable inter vivos trust becomes irrevocable, and(2) prior to the ti…

Regulations of Connecticut State AgenciesSec. 12-701(a)(9)-1. Connecticut taxable income of a resident trust or estate(a) The Connecticut taxable income of a resident trust (other than a nontestamentary trust with one or more nonresident noncontingent beneficiaries) or resident e…

Regulations of Connecticut State AgenciesSec. 12-701(b)-1. Definitions(a) For Connecticut income tax purposes under chapter 229 of the general statutes, unless the context otherwise requires: (1) \"Commissioner\" means the Commissioner of Revenue Services;(2) \"Department\" means…

Regulations of Connecticut State AgenciesSec. 12-702(c)(1)-1. Connecticut income tax returns of husband and wife(a) Separate federal income tax returns. If a husband and wife file federal income tax returns as married individuals filing separately, they shall also determine their…

Regulations of Connecticut State AgenciesSec. 12-702(c)(1)-2. Relief of spouse from Connecticut income tax liability on joint Connecticut income tax return(a) If a joint Connecticut income tax return was filed, pursuant to § 12-702(c)(1)-1 of this Part, on which there is a substa…

Regulations of Connecticut State AgenciesSec. 12-702(c)(1)-3. Enrolled member of federally recognized tribe(a) In general. Income of an enrolled member of a federally recognized tribe is exempt from Connecticut income tax as long as the member (i) resides in Indian country and (i…

Regulations of Connecticut State AgenciesSec. 12-704(a)-1. Resident or part-year resident credit for taxes paid to another state, political subdivision of another state, the District of Columbia, a province of Canada or political subdivision of a province of Canada(a) Individuals…

Regulations of Connecticut State AgenciesSec. 12-704(a)-2. Limitations—general(a) The amount of the credit against Connecticut income tax for income taxes paid to a qualifying jurisdiction(s) is subject to the limitations provided in subsections (b), (c), (d), and (e) of this sec…

Regulations of Connecticut State AgenciesSec. 12-704(a)-3. Limitations where credit is claimed for income taxes paid both to a qualifying jurisdiction and also to one or more of its political subdivisions(a) When a state of the United States imposes an income tax on income derive…

Regulations of Connecticut State AgenciesSec. 12-704(a)-4. Definitions(a) As used in this Part, unless the context otherwise requires: (1) \"Connecticut tax liability\" means the Connecticut income tax determined pursuant to chapter 229, after subtracting any personal credit allo…

Regulations of Connecticut State AgenciesSec. 12-704(b)-1. Amended Connecticut income tax return to report any change in the amount of income tax required to be paid to a qualifying jurisdiction(a) If a taxpayer has claimed a credit under this part for a taxable year for income t…

Regulations of Connecticut State AgenciesSec. 12-704(c)-1. Disallowance where credit is claimed against the income tax imposed by a qualifying jurisdiction for a taxpayer's Connecticut tax liability(a) No credit for income tax paid to a qualifying jurisdiction shall be allowed if…

Regulations of Connecticut State AgenciesSec. 12-704(d)-1. (Effective November 18, 1994; amended and renumbered to § 12-704 (c)-1, July 3, 2003)(Effective November 18, 1994)

Regulations of Connecticut State AgenciesSec. 12-705(a)-1. Requirement of withholding(a) An employer is required to register with the Department and deduct and withhold Connecticut income tax if such employer maintains an office or transacts business within this state and pays wa…

Regulations of Connecticut State AgenciesSec. 12-705(a)-2. Determining Connecticut income tax to be deducted and withheld from wages paid to resident employees(a) Every employer maintaining an office or transacting business in Connecticut and making payments of wages shall, as pr…

Regulations of Connecticut State AgenciesSec. 12-705(a)-3. Certain supplemental compensation(a) Supplemental compensation. \"Supplemental compensation\" includes bonuses, commissions and overtime pay, paid at the same or a different time as ordinary wages. (1) When supplemental c…

Regulations of Connecticut State AgenciesSec. 12-705(a)-4. Withholding or exemption certificate(a) (1) On or before the commencement of employment, an employee shall furnish a completed and signed Form CT-W4 (Employee Withholding or Exemption Certificate) to the employer identify…

Regulations of Connecticut State AgenciesSec. 12-705(a)-5. Addition to or reduction from withholding(a) In addition to the tax required to be deducted and withheld under this Part, the employee may request that the employer withhold an additional amount from the employee's wages.…

Regulations of Connecticut State AgenciesSec. 12-705(a)-6. Determining Connecticut income tax to be withheld on wages paid to nonresident employees(a) Every employer maintaining an office or transacting business in Connecticut and making payments of wages shall, as provided in th…

Regulations of Connecticut State AgenciesSec. 12-705(a)-7. Wages paid through an agent, fiduciary or other person on behalf of two or more employersIf payment of wages is made by an employer through an agent, fiduciary, or other person who also pays, or has the control, receipt, …

Regulations of Connecticut State AgenciesSec. 12-705(a)-8. Furnishing amended withholding or exemption certificate(a) If, during the taxable year, an employee who has in effect a Form CT-W4 has a change occur in his or her circumstances that shall result in underwithholding of Co…

Regulations of Connecticut State AgenciesSec. 12-705(b)-3. Withholding for resident individuals who are recipients of pensions or annuities(a) General. Any payer of pensions or annuities maintaining an office or transacting business within this state shall withhold Connecticut in…

Regulations of Connecticut State AgenciesSec. 12-705(b)-4. Distributions(a) Any payer that maintains an office or transacts business within this state and that makes a distribution or payment that is, or is treated as if it is, wages on which federal income tax shall be deducted …

Regulations of Connecticut State AgenciesSec. 12-705(b)-5. Liability of third parties paying wages(a) (1) A lender, surety or other person: (A) who is neither an employer nor a fiduciary, agent or other person authorized to perform acts required of employers with respect to an em…

Regulations of Connecticut State AgenciesSec. 12-705(c)-1. Voluntary withholding other than by employersAny person (other than an employer) who is not otherwise required to register to withhold Connecticut income tax may, pursuant to an agreement between such person and a payee w…

Regulations of Connecticut State AgenciesSec. 12-705(c)-2. Voluntary withholding by employers(a) Any employer that is not otherwise required to register to withhold Connecticut income tax may, pursuant to an agreement between such employer and an employee who is a Connecticut res…

Regulations of Connecticut State AgenciesSec. 12-705(c)-3. Voluntary withholding for military retirees(a) The United States Department of Defense has entered into an agreement with the Department of Revenue Services under 10 U.S.C. § 1045 and 32 C.F.R. § 78.7 to withhold Connecti…

Regulations of Connecticut State AgenciesSec. 12-705(c)-4. Voluntary withholding for civil service retirees(a) The United States Office of Personnel Management (U.S.O.P.M.) has entered into an agreement with the Department of Revenue Services pursuant to 5 U.S.C. § 8345(k) and 5 …

Regulations of Connecticut State AgenciesSec. 12-706(b)-1. Wage and tax statement(a) (1) Each employer that paid Connecticut wages to an employee during a calendar year shall furnish to each such employee by January 31 of the succeeding year a federal Form W-2, showing the correc…

Regulations of Connecticut State AgenciesSec. 12-706(c)-1. Withheld amounts to be credited against income tax liability of employees (Repealed) Repealed June 11, 2014.(Effective November 18, 1994; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (J…

Regulations of Connecticut State AgenciesSec. 12-707-1. Schedule for filing withholding tax returns and payment of taxes(a) Each employer required to deduct and withhold Connecticut income tax from wages shall, depending on whether the employer is a weekly remitter, monthly remit…