DRS: Regulations of Connecticut
Regulations of Connecticut
 12-700(b)-1, Connecticut income tax imposed upon nonresident individual
 
 12-700(c)-1, Part-year resident individuals
 
 12-700(c)-2, Part-year resident trusts
 
 12-701(a)(01)-1, Resident of this state
 
 12-701(a)(02)-1, Nonresident of this state
 
 12-701(a)(04)-1, Resident trust or estate
 
 12-701(a)(06)-1, Change of residence of trust
 
 12-701(a)(09)-1, Connecticut taxable income of a resident trust or estate
 
 12-701(a)(10)-1, Definition of Connecticut fiduciary adjustment
 
 12-701(a)(10)-2, Modifications comprising the Connecticut fiduciary adjustment: additions
 
 12-701(a)(10)-3, Modifications comprising the Connecticut fiduciary adjustment: subtractions
 
 12-701(a)(11)-1, Estimated tax
 
 12-701(a)(12)-1, Required annual payment
 
 12-701(a)(20)-1, Connecticut adjusted gross income of a resident individual
 
 12-701(a)(20)-2, Modifications increasing federal adjusted gross income
 
 12-701(a)(20)-3, Modifications reducing federal adjusted gross income
 
 12-701(a)(20)-4, Modification for Connecticut fiduciary adjustment - Amended Effective 1/1/03
 
 12-701(a)(20)-5, Modification of federal adjusted gross income for partnership income or loss reportable by resident partner
 
 12-701(a)(20)-6, Connecticut adjusted gross income of resident shareholder of S corporation
 
 12-701(b)-1, Definitions
 
 12-702(c)(1)-1, Connecticut income tax returns of husband and wife
 
 12-702(c)(1)-2, Relief of spouse from Connecticut income tax liability on joint Connecticut income tax return
 
 12-702(c)(1)-3, Enrolled member of federally recognized tribe
 
 12-704(1), Amended Connecticut income tax return to report any change in the amount of income tax paid to qualifying jurisdiction - Amended Effective 6/29/01
 
 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
 
 12-704(a)-2, Limitations-general - Amended Effective 1/1/03
 
 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 - Amended Effective 1/1/03
 
 12-704(a)-4, Definitions - Amended Effective 6/29/01 and again effective 1/1/03)
 
 12-704(b)-1, Amended Connecticut income tax return to report any change in the amount of income tax paid to qualifying jurisdiction - Amended Effective 6/29/01
 
 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 - Amended Effective 1/1/03
 
 12-705(a)-1, Requirement of withholding
 
 12-705(a)-2, Determining Connecticut income tax to be deducted and withheld from wages paid to resident employees. Determining Connecticut income tax to be deducted and withheld from wages paid to resident employees - Amended Effective 1/1/02
 
 12-705(a)-3, Certain supplemental compensation
 
 12-705(a)-4, Withholding or exemption certificate. Withholding or exemption certificate - Amended Effective 1/1/02
 
 12-705(a)-5, Addition to or reduction from withholding
 
 12-705(a)-6, Determining Connecticut income tax to be withheld on wages paid to nonresident employees. Determining Connecticut income tax to be withheld on wages paid to nonresident employees - Amended Effective 1/1/02
 
 12-705(a)-7, Wages paid through an agent, fiduciary or other person on behalf of two or more employers
 
 12-705(a)-8, Furnishing amended withholding or exemption certificate. Furnishing amended withholding or exemption certificate - Amended Effective 1/1/02
 
 12-705(b)-1, Professional athletes and entertainers - Amended Effective 3/8/06
 
 12-705(b)-2, Gambling winnings - Amended Effective 1/1/03
 
 12-705(b)-3, Withholding for resident individuals who are recipients of pensions or annuities - Amended Effective 1/1/03
 
 12-705(b)-4, Distributions
 
 12-705(b)-5, Liability of third parties paying wages
 
 12-705(c)-1, Voluntary withholding other than by employers
 
 12-705(c)-2, Voluntary withholding by employers - Amended Effective 1/1/02
 
 12-705(c)-3, Voluntary withholding for military retirees
 
 12-705(c)-4, Voluntary withholding for civil service retirees -Amended Effective 1/1/02
 
 12-706(b)-1, Wage and tax statement - Amended Effective 1/1/02
 
 12-706(c)-1, Withheld amounts to be credited against income tax liability of employees.
 
 12-707-1, Schedule for filing withholding tax returns and payment of taxes - Amended Effective 3/8/06
 
 12-707-2, Liability for tax - Amended Effective 1/1/02
 
 12-707-3, Withheld taxes trust fund
 
 12-708-1, Accounting period
 
 12-708-2, Change of accounting period - Amended Effective 1/1/02
 
 12-708-3, Method of changing accounting period
 
 12-708-4, Short taxable year resulting from a change in accounting period
 
 12-708-5, Connecticut returns of trusts, estates or partnerships for short taxable years
 
 12-708-6, Accounting methods
 
 12-708-7, Change of accounting method
 
 12-708-8, Change other than from accrual to installment method of accounting
 
 12-708-9, Change from accrual to installment method of accounting
 
 12-711(b)-01, Connecticut adjusted gross income derived from or connected with sources within this state
 
 12-711(b)-02, Income and deductions from Connecticut sources--general
 
 12-711(b)-03, Items attributable to real or tangible personal property in Connecticut
 
 12-711(b)-04, Business, trade, profession or occupation carried on in Connecticut
 
 12-711(b)-05, Income from intangible personal property
 
 12-711(b)-06, Deductions with respect to capital losses, passive activity losses and net operating losses
 
 12-711(b)-07, Compensation not constituting income derived from Connecticut sources
 
 12-711(b)-08, Rentals and gains from the sale or exchange of real property
 
 12-711(b)-09, Earnings of salespersons
 
 12-711(b)-10, Employees compensated on mileage basis
 
 12-711(b)-11, Wages of nonresident seamen
 
 12-711(b)-12, Pension or other retirement benefit plans
 
 12-711(b)-13, Income from vessels
 
 12-711(b)-14, Prizes, awards and similar payments - Amended Effective 1/1/03
 
 12-711(b)-15, Other methods of apportionment
 
 12-711(b)-16, Incentive stock options
 
 12-711(b)-17, Property transferred in connection with the performance of services
 
 12-711(b)-18, Nonqualified stock options
 
 12-711(b)-19, Nonqualified deferred compensation
 
 12-711(b)-20, Covenants not to compete
 
 12-711(c)-1, Income and deductions partly from Connecticut sources
 
 12-711(c)-2, Business, trade, profession or occupation carried on wholly within Connecticut
 
 12-711(c)-3, Business, trade, profession or occupation carried on partly within and partly without Connecticut
 
 12-711(c)-4, Allocation and apportionment of income from a business, trade, profession or occupation carried on partly within and partly without Connecticut
 
 12-711(c)-5, Earnings of nonresident employees and officers rendering personal services within Connecticut
 
 12-711(c)-6, Special rules for security and commodity brokers
 
 12-711(c)-7, Professional athletes and entertainers
 
 12-711(d)-1, Military pay
 
 12-711(f)-1, Purchase and sale for own account
 
 12-712(a)(1)-1, Partnership income and deductions of a nonresident partner derived from Connecticut sources
 
 12-712(a)(2)-1, Nonresident shareholder’s pro rata share of S corporation income derived from or connected with sources within Connecticut
 
 12-712(b)-1, Special rules as to nonresident partners
 
 12-712(d)-1, Alternate method of allocation
 
 12-713(a)-1, Connecticut taxable income derived from or connected with sources within Connecticut of a nonresident trust or estate
 
 12-713(a)-2, Share of a nonresident trust or estate in distributable net income
 
 12-713(a)-3, Items not in distributable net income of a nonresident trust or estate
 
 12-713(a)-4, Items derived from or connected with Connecticut sources of a nonresident trust or estate
 
 12-714(a)-1, Share of a nonresident trust, estate or beneficiary in income from Connecticut sources
 
 12-714(a)-2, Character of items
 
 12-714(b)-1, Special rule where a trust or estate has no federal distributable net income
 
 12-715(a)-1, Modification of partnership items in partner’s income tax return
 
 12-715(a)-2, Modification of S corporation items in shareholder’s income tax return
 
 12-715(b)-1, Character of partnership items
 
 12-715(b)-2, Character of S corporation items
 
 12-715(c)-1, Connecticut income tax avoidance or evasion
 
 12-716(a)-1, Allocating the Connecticut fiduciary adjustment among trust or estate and its beneficiaries
 
 12-716(b)-1, Method of attributing certain modifications among trust or estate and beneficiaries
 
 12-717(a)-1, Part-year resident individuals: income derived from or connected with sources within Connecticut
 
 12-717(b)-1, Part-year resident trusts: income derived from or connected with sources within Connecticut
 
 12-717(c)(1)-1, Special accruals: change from resident to nonresident
 
 12-717(c)(2)-1, Special accruals: change from nonresident to resident
 
 12-717(c)(3)-1, Accrued items not to be included in subsequent taxable periods
 
 12-717(c)(4)-1, Special accruals not required in certain cases - Amended Effective 1/1/03
 
 12-717-1, Part-year residents: capital losses and passive activity losses
 
 12-717-2, Part-year residents: net operating loss deduction
 
 12-717-3, Part-year residents: income or loss from business, trade, profession or occupation
 
 12-717-4, Part-year residents: distributive or pro rata share of partners and S corporation shareholders - Amended Effective 1/1/01
 
 12-717-5, Taxpayers to whom the special accrual rules apply
 
 12-719-1, Group returns for nonresident partners, S corporation shareholders and trust or estate beneficiaries
 
 12-719-2, Alternatives to filing group return for S corporations only: agreements or composite return
 
 12-720(a)-1, Requirement for declaration of estimated tax - Repealed Effective 4/6/00
 
 12-720(a)-2, Trusts and estates - Repealed Effective 4/6/00
 
 12-720(a)-3, Taxpayers electing additional withholding on Form CT-W4. Tax in excess of withholding - Repealed Effective 4/6/00
 
 12-720(a)-4, Partnerships and S corporations - Repealed Effective 4/6/00
 
 12-720(a)-5, Group declaration for nonresident partners, S corporation shareholders and trust or estate beneficiaries - Repealed Effective 4/6/00
 
 12-720(a)-6, Alternative to filing group declaration for S corporations only: composite declaration - Repealed Effective 4/6/00
 
 12-720(a)-7, Declaration of estimated tax by husband and wife. Change of status. Death of a spouse - Repealed Effective 4/6/00
 
 12-720(b)-1, Amended declaration - Repealed Effective 4/6/00
 
 12-720(c)-1, Short taxable year - Repealed Effective 4/6/00
 
 12-720(d)-1, Declarations not required from certain trusts and estates - Repealed Effective 4/6/00
 
 12-721(a)-1, Filing dates for declarations of estimated tax - Repealed Effective 4/6/00
 
 12-721(b)-1, Fiscal years - Repealed Effective 4/6/00
 
 12-722 -1, Estimated tax payments by husband and wife. Change of status. Death of a spouse
 
 12-722(a)-1. Addition to tax not subject to interest or penalty
 
 12-722(a)-2, Late filed declaration - Repealed Effective 1/1/04
 
 12-722(b)-1, Underpayments of estimated tax. Additions to tax - Repealed Effective 1/1/04
 
 12-722(c)-1, Amended installments - Repealed Effective 4/6/00
 
 12-722(d)(2)-1, Annualized income installments
 
 12-722(f)-1, Prepayments - Repealed Effective 1/1/04
 
 12-722(g)-1, Payments on account of income tax - Repealed Effective 1/1/04
 
 12-722(h)-1, Excess payments - Repealed Effective 1/1/04
 
 12-722(i)-1, Interest on any installment due on or after an individual’s death - Repealed Effective 4/6/00
 
 12-722(n)-1, Installments due after date of death
 
 12-723-1, Extension of time for filing returns - Amended Effective 1/1/03
 
 12-723-2, Extension of time for filing group returns
 
 12-723-3, Extension of time for payment of Connecticut income tax
 
 12-723-4, Extension of time to file informational returns
 
 12-723-5, Extension of time to file withholding tax returns
 
 12-723-6, Person other than taxpayer requesting extension
 
 12-723-7, Definitions
 
 12-725-1, Signing of Connecticut income tax returns, declarations, statements or other documents
 
 12-725-2, Signing of Connecticut returns prepared by a person other than the taxpayer
 
 12-726(a)-1, Informational return required from partnership
 
 12-726(b)-1, Informational return required from an S corporation
 
 12-727(a)-1, Filing on magnetic media
 
 12-727(a)-2, Informational reporting by certain employers, payers or real estate reporting persons - Amended Effective 8/3/01
 
 12-727(b)-1. Report of change in federal income or income tax withholding - Amended Effective 6/29/01
 
 12-727(b)-2. Amended Connecticut income tax return - Amended Effective 6/29/01
 
 12-727(b)-3, Federal changes not binding
 
 12-727(b)-4, Final determination
 
 12-727(b)-5, Recomputation of Connecticut income tax
 
 12-727(b)-6, Report of change or amended Connecticut income tax return where bankruptcy case has been commenced
 
 12-728(a)-1, Interest on deficiency assessments - Amended Effective 1/1/02
 
 12-728(a)-2, Penalties on deficiency assessments
 
 12-728(b)-1, Notice of deficiency
 
 12-731-1, Mathematical errors - Amended Effective 1/1/02
 
 12-732(a)-1, Claim for refund
 
 12-732(a)-2, Claim for refund by nonobligated spouse
 
 12-732(b)-1, Timely filing of claim for refund where claimant’s federal income tax return is changed, corrected or amended - Amended Effective 6/29/01
 
 12-733(a)-1, Notice of proposed deficiency - Amended Effective 1/1/02
 
 12-733(f)-1, Agreement extending time for assessing deficiency or claiming refund
 
 12-734-1, Liens
 
 12-735(a)-1, Penalties and interest - Amended Effective 1/1/02
 
 12-735(b)-1, Commissioner’s assessment on best information - Amended Effective 1/1/02
 
 12-735(d)-1, Penalty for failure to file statement of payment to another person
 
 12-736(a)-1, Penalty on responsible person or persons
 
 12-739(d)-1, Application of reported overpayments
 
 12-740(c)-1, Retention of records
 
 12-740(c)-2, Records of employers and other persons required to file Connecticut informational returns
 
 12-740-01, Who must file a Connecticut income tax return
 
 12-740-02, Returns by or for minors or persons under a disability
 
 12-740-03, Returns by receivers
 
 12-740-04, Returns for decedents
 
 12-740-05, Filing of fiduciary income tax return
 
 12-740-06, Connecticut income tax returns for short taxable periods
 
 12-740-07, Returns must be made and filed even if not mailed by the Department
 
 12-740-08, Filing of returns by nonresident aliens or persons who have not been issued a social security number
 
 12-740-09, Filing of fiduciary income tax returns by bankruptcy trustees
 
 12-740-10, Filing of income tax returns by individuals who have commenced a bankruptcy case under chapter 7 or 11
 
 12-742-1, Offset of refunds against certain debts or obligations
 
 Income Tax Regulations