DRS: Income Tax Index

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 
 
 
Topical Index to Rulings and
Administrative Pronouncements Covering
INCOME TAX
 
Additional Tax Topic Indexes you can consult

A | B | C | D | E | F | G| H | I | J | K | L | M
N | O | P |
Q | R | S | T | U | V | W | X | Y | Z


A


Accounting Methods

Statute: 12-708

Regulation: 12-708-6

Accounting Period

Statute: 12-708

Regulation: 12-708-1

Change of Accounting Method

Statute: 12-708

Regulation: 12-708-7; 12-708-8; 12-708-9

Change of Accounting Period

Statute: 12-708

Regulation: 12-708-2 (repealed eff. 6/11/14); 12-708-3; 12-708-4

Returns of Trusts, Estates or Partnerships For Short Taxable Years

Statute: 12-708

Regulation: 12-708-5


ADJUSTED GROSS INCOME, RESIDENT INDIVIDUALS: (see TAXABLE INCOME, RESIDENT INDIVIDUALS)


ALLOCATION AND APPORTIONMENT: (see also TAXABLE INCOME, NONRESIDENT INDIVIDUALS)

Allocation and Apportionment of Income From a Business, Trade, Profession or Occupation Carried On Partly Within and Partly Without Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-4

Special Notice: 2014(5), 2016(6); 2017(1)

Alternate Method of Allocation

Statute: 12-712(d)

Regulation: 12-712(d)-1

Athletes and Entertainers

Statute: 12-711(c)

Regulation: 12-711(c)-7

Business, Trade, Profession or Occupation Carried On Partly Within Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-3

Special Notice: 2014(5), 2016(6); SN 2017(1)

Business, Trade, Profession or Occupation Carried On Partly Within and Partly Without Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-2

Special Notice: 2014(5), 2016(6), SN 2017(1)

Earnings of Nonresident Employees and Officers Rendering Personal Services Within Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-5

Income and Deductions Partly From Connecticut Sources

Statute: 12-711(c)

Regulation: 12-711(c)-1

Military Pay

Statute: 12-711(d)

Regulation: 12-711(d)-1

Informational Publication: 92(2), 92(2.1), 92(2.2), 92(2.3); 92(2.4); 92(2.5); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24)

Purchase and Sale for Own Account

Statute: 12-711(f)

Regulation: 12-711(f)-1

Security and Commodity Brokers

Statute: 12-711(c)

Regulation: 12-711(c)-6


ALTERNATIVE MINIMUM TAX:

Statute: 12-700a; 12-701(a)(23), 12-701(a)(24), 12-701(a)(25), 12-701(a)(26), 12-701(a)(27, 12-701(a)(28), 12-701(a)(29), 12-701(a)(30), 12-701(a)(31)

Ruling: 2001-1

Special Notice: 98(4); 2003(21)

Informational Publication: 94(2), 94(2.1), 94(2.2), 94(2.3); 94(2.4); 2001(9); 2005(31)


AMENDED RETURNS: (see RETURNS)


ANGEL INVESTOR CREDIT:

Legislation: PA 17-110, § 1

Statute: 12-704d

Special Notice: 2010(3); 2010(7); 2016(6)


ASSESSMENTS: (see also INTEREST AND PENALTIES)

Agreement Extending Time for Assessing Deficiency or Claiming Refund

Statute: 12-733(f)

Regulation: 12-733(f)-1

Appeals

Statute: 12-730

FAQ: 396

Commissioner’s Assessment on Best Information

Statute: 12-735(b)

Regulation: 12-735(b)-1

Final Assessment of Deficiency. Protest. Notice of Determination.

Statute: 12-729

General

Statute: 12-35h

FAQ: 174, 577

Interest, Deficiency Assessments

Statute: 12-728(a)

Regulation: 12-728(a)-1

Jeopardy Assessments

Statute: 12-729a

Liens

Statute: 12-734

Regulation: 12-734-1

Mathematical Errors

Statute: 12-731

Regulation: 12-731-1

Notice of Deficiency

Statute: 1-2a; 12-2f; 12-728(b)

Regulation: 12-728(b)-1

Notice of Proposed Deficiency

Statute: 12-733

Regulation: 12-733(a)-1

Penalties, Deficiency Assessments

Statute: 12-728(a)

Regulation: 12-728(a)-2

Terrorist Victims

Statute: 12-724


Back to Alphabetical Index


B

BANKRUPTCY

Regulation: 12-701(a)(9)-1; 12-740-9 (repealed eff. 3/8/06)


C


CHET BABY SCHOLARS: (see REFUNDS (CONTRIBUTIONS TO SPECIAL ACCOUNTS))

CIVIL UNIONS: (see also specific topics)

Statute: 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Special Notice: 2006(11)

Informational Publication: 2007(22); 2008(22); 2009(21); 2012(15); 2015(24)

Announcement: 2008(1); 2009(1); 2010(1); 2011(1); 2012(1); 2015(6); 2017(7)

FAQ: 189, 205, 582


COMPENSATION: (See TAXABLE INCOME, RESIDENT INDIVIDUALS; TAXABLE INCOME, NONRESIDENT INDIVIDUALS)


CREDIT BASED ON ADJUSTED GROSS INCOME:

Statute: 12-703, 17b-112(b)(11); 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Special Notice: 2002(12); 2006(11); 2009(3), 2015(7); 2015(7.1); 2016(6)


CREDIT FOR PERSONAL PROPERTY TAXES PAID ON MOTOR VEHICLE OR RESIDENCE:

Statute: 12-704c

Special Notice: 98(4); 2002(12); 2003(21); 2006(11); 2009(3); 2012(6); 2015(7); 2015(7.1); 2016(6)

Informational Publication: 96(9); 97(9); 97(9.1); 99(34); 2000(23); 2001(25); 2002(23); 2003(24); 2004(16); 2005(10); 2006(16); 2007(21); 2008(21); 2009(24); 2011(20); 2012(17); 2014(25); 2016(18)

FAQ: 113, 114, 117, 118, 242, 277, 290, 291, 292, 293, 294, 295, 296, 297, 298, 299


CREDIT FOR TAXES PAID TO ANOTHER JURISDICTION:

Amended Connecticut Income Tax Return to Report Any Change in the Amount of Income Tax Paid to Qualifying Jurisdiction

Statute: 12-704(b)

Regulation: 12-704(b)-1

Special Notice: 92(2)

Definitions

Statute: 12-704(b)

Regulation: 12-704(a)-4

Disallowance

Statute: 12-704(c); 12-704(d)

Regulation: 12-704(c)-1

FAQ: 130

Intangible Person Property

Statute: 12-704(e)

Limitations, General

Statute: 12-704(a)

Regulation: 12-704(a)-2

Limitations, Credit Claimed for Income Taxes Paid Both to a Qualifying Jurisdiction and Also to One or More of its Political Subdivisions

Statute: 12-704(a)

Regulation: 12-704(a)-3

Special Notice: 92(2)

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

Statute: 12-704(a)

Regulation: 12-704(a)-1

Special Notice: 98(4)

FAQ: 88, 130, 309, 323, 370, 506


Back to Alphabetical Index


D


DEFICIENCY ASSESSMENTS: (see ASSESSMENTS)


DEFINITIONS:

Statute: 12-701


Back to Alphabetical Index


E

EARNED INCOME TAX CREDIT:

Statute: 12-704e; 12-62s

Special Notice: 2013(7); 2014(5)2015(7); 2015(7.1); 2016(6)

Informational Publication: 2011(18); 2012(9), 2012(9.1); 2013(19); 2015(20), 2015(20)(SP)


ECONOMIC NEXUS:

Statute: 12-726

Special Notice: 2009(3)

Informational Publication: 2010(29), 2010(29.1)


ELECTRONIC FUNDS TRANSFER: (see ELECTRONIC FUNDS TRANSFER (M))


ESTIMATED TAX:

Additional Withholding, Election

Statute: 12-720(a) (repealed effective 1/1/96)

Regulation: 12-720(a)-3 (repealed effective 4/6/00)

Declarations, Amended

Statute: 12-720(b) (repealed effective 1/1/96)

Regulation: 12-720(b)-1 (repealed effective 4/6/00)

Declaration, Composite (Alternative to Filing Group Declaration for S Corporations)

Statute: 12-720(a) (repealed effective 1/1/96)

Regulation: 12-720(a)-6 (repealed effective 4/6/00)

Announcement: 93(6)

Declarations, Filing Dates

Statute: 12-721(a) (repealed effective 1/1/96)

Regulation: 12-721(a)-1 (repealed effective 4/6/00)

Declarations, Group

Statute: 12-720(a) (repealed effective 1/1/96)

Regulation: 12-720(a)-5 (repealed effective 4/6/00)

Announcement: 93(6)

Declarations, Late Filed

Statute: 12-722

Regulation: 12-722(a)-2 (repealed eff. 1/1/04); 12-722-1

Informational Publication: 93(6), 93(6.1), 93(6.2), 93(6.3), 93(6.4), 93(6.5); 99(33); 2003(35); 2004(17); 2005(27); 2006(25); 2008(27); 2009(30); 2010(28); 2011(23); 2012(16); 2015(17)

Declarations Not Required from Certain Trusts and Estates

Statute: 12-720(d) (repealed effective 1/1/96)

Regulation: 12-720(d)-1 (repealed effective 4/6/00)

Declarations, Requirement

Statute: 12-720(a) (repealed effective 1/1/96)

Regulation: 12-720(a)-1 (repealed effective 4/6/00)

Informational Publication: 91(1), 91(1.1), 91(1.2), 91(1.3), 91(1.4); 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 92(5), 92(5.1), 92(5.2), 92(5.3), 92(5.4), 92(5.5), 92(5.6), 92(5.7), 92(5.8); 99(3), 99(3.1); 99(35); 2001(12); 2003(36); 2004(18); 2005(28); 2006(24); 2008(20); 2009(35); 2010(27); 2011(26)

Definitions

Statute: 12-701(a)(11); 12-701(a)(12)

Regulation: 12-701(a)(11)-1; 12-701(a)(12)-1

Informational Publication: 92(5), 92(5.1), 92(5.2), 92(5.3), 92(5.4), 92(5.5), 92(5.6), 92(5.7), 92(5.8); 99(35); 2003(36)

Excess Payments

Statute: 12-722(h)

Regulation: 12-722(h)-1 (repealed eff. 1/1/04)

Farmers and Fishermen

Statute: 12-722(m)

Special Notice: 98(4)

Policy Statement: 2000(3)

Informational Publication: 93(1), 93(1.1), 93(1.2), 93(1.3), 93 (1.4); 97(8), 97(8.1); 99(17); 2000(13); 2000(25); 2001(11); 2001(16); 2002(10); 2003(13); 2003(20); 2004(10); 2004(14); 2005(8); 2005(12); 2006(20); 2007(13); 2008(19); 2009(14); 2010(16)

FAQ: 112

Fiscal Years

Statute: 12-721(b) (repealed effective 1/1/96)

Regulation: 12-721(b)-1 (repealed effective 4/6/00)

General

Legislation: PA 11-6, §109 (not codified);

Statute: 12-700b (repealed 10/01/02); 12-720(a) (repealed effective 1/1/96); 12-721 (repealed effective 1/1/96); 12-722

Regulation: 12-722-1

Special Notice: 2002(12); 2009(3)

Informational Publication: 92(5), 92(5.1), 92(5.2), 92(5.3), 92(5.4), 92(5.5), 92(5.6), 92(5.7), 92(5.8); 99(21), 99(21.1); 99(35); 2000(26); 2001(24); 2002(18); 2002(22); 2002(24); 2003(10); 2003(21); 2003(23); 2003(28); 2003(32); 2003(36); 2004(15); 2004(18); 2004(23); 2005(9); 2005(16); 2005(24); 2005(9); 2005(28); 2006(11); 2006(18); 2006(23); 2006(24); 2007(22); 2007(24); 2008(20); 2008(22); 2008(24); 2008(28); 2009(21); 2009(22); 2009(26); 2009(35); 2009(37), 2009(37.1); 2009(38); 2010(26); 2010(27); 2010(28); 2011(18); 2011(23); 2011(26); 2011(28); 2012(15); 2012(16); 2015(12); 2015(17); 2015(23); 2015(24)2017(25)

Announcement: 2003(1)

FAQ: 4, 5, 88, 106, 111, 120, 121, 236, 237, 238, 239, 240, 241, 242, 243, 244, 522, 525

Installments, Amended

Statute: 12-722(c)

Regulation: 12-722(c)-1 (repealed effective 4/6/00)

Installments, Annualized Income

Statute: 12-722(j)

Regulation: 12-722(d)(2)-1 (formerly 12-722(j)-1)

Special Notice: 98(4)

Informational Publication: 93(6), 93(6.1), 93(6.2), 93(6.3), 93(6.4), 93(6.5); 99(33); 2003(35); 2004(17); 2005(27); 2006(25); 2008(27); 2009(30); 2010(28); 2011(23); 2012(16); 2015(17)

Installments, Number and Due Dates (When Requirement to Make Declaration of Estimated Tax Is Not Met until after the Fifteenth Day of the Fourth Month of the Taxable Year)

Statute: 12-722(a)

Regulation: 12-722(a)-1

Interest on Installment Due On or After an Individual's Death

Statute: 12-722(i)

Regulation: 12-722(i)-1 (repealed effective 4/6/00); 12-722-1; 12-722(n)-1

Interest on Late Paid Installments

Legislation: PA 15-x, § 444 (June Spec. Sess.)

Statute: 12-722(b)

Regulation: 12-722(b)-1 (repealed eff. 1/1/04)

Joint Declaration of Estimated Tax by Husband and Wife. Change of Status. Death of a Spouse

Statute: 12-720(a) (repealed effective 1/1/96); 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Regulation: 12-720(a)-7 (repealed effective 4/6/00)

Special Notice: 2006(11)

FAQ: 583, 587, 591

Partnerships and S Corporations

Statute: 12-720(a) (repealed effective 1/1/96)

Regulation: 12-720(a)-4 (repealed effective 4/6/00)

Payments on Account of Income Tax

Statute: 12-722(g)

Regulation: 12-722(g)-1 (repealed eff. 1/1/04)

Prepayments

Statute: 12-722(f)

Regulation: 12-722(f)-1 (repealed eff. 1/1/04)

Short Taxable Year

Statute: 12-720(c) (repealed effective 1/1/96)

Regulation: 12-720(c)-1 (repealed effective 4/6/00)

Trusts and Estates

Statute: 12-720(a) (repealed effective 1/1/96)

Regulation: 12-720(a)-2 (repealed effective 4/6/00)

Informational Publication: 94(7); 2007(28); 2008(28); 2009(26); 2009(37), 2009(37.1)

Announcement: 91(10)

FAQ: 111, 583

Underpayments of Estimated Tax. Additions to Tax

Statute: 12-722(b)

Regulation: 12-722(b)-1 (repealed eff. 1/1/04)

Special Notice: 93(4); 2002(12)

Announcement: 2003(1)


EXEMPTIONS:

Statute: 12-702; 12-710; 12-724; 32-610

Special Notice: 2002(12); 2009(3); 2015(7); 2015(7.1); 2016(6)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2000(29); 2001(12); 2001(31); 2002(14); 2002(28)


EXTENSIONS OF TIME:

Armed Forces, Special Rules

Statute: 12-724

Informational Publication: 92(2.5); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24)

FAQ: 128, 386

Definitions

Regulation: 12-723-7

General

Statute: 12-723

Regulation: 12-723-1

Announcement: 2001(8); 2001(8.1)

FAQ: 108, 245, 246, 247, 365, 522, 525

Group Returns

Statute: 12-723

Regulation: 12-723-2 (repealed eff. 6/11/14)

Informational Returns

Statute: 12-723

Regulation: 12-723-4

FAQ: 345

Payment of Connecticut Income Tax

Statute: 12-723

Regulation: 12-723-3

Extension, Request by Person Other than Taxpayer

Statute: 12-723

Regulation: 12-723-6

Withholding Tax Returns

Statute: 12-723

Regulation: 12-723-5

FAQ: 345


Back to Alphabetical Index


F


FIDUCIARY ADJUSTMENT:

Definition

Statute: 12-701(a)(10)

Regulation: 12-701(a)(10)-1

Special Notice: 2009(3)

Modifications: Additions

Statute: 12-701(a)(10)

Regulation: 12-701(a)(10)-2

Special Notice: 2009(3); 2014(5)

Modifications: Subtractions

Statute: 12-701(a)(10)

Regulation: 12-701(a)(10)-3

Set-asides for Charitable Purposes

Statute: 12-701(a)(10)

Regulation: 12-701(a)(10)-4


Back to Alphabetical Index


H


HOLOCAUST VICTIM SETTLEMENT PAYMENTS:

Statute: 12-701(a)(20); 12-701(a)(24); 12-701(a)(30); 12-701(a)(35); 12-701(a)(36)


HOMEOWNERSHIP INCENTIVE PROGRAM:

Statute: 12-62s

Special Notice: 2014(5)


HOUSEHOLD EMPLOYEES: (see WITHHOLDING, Household Employers)


Back to Alphabetical Index


I


INDIVIDUAL DEVELOPMENT ACCOUNT:

Statute: 12-701(a)(20)


INNOCENT SPOUSE: (see JOINT FILING BY SPOUSE)


INSURANCE REINVESTMENT CREDIT:

Legislation: PA 17-15, § 98; PA 17-244, § 2

Statute: 38a-88a

Special Notice: 2000(15)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


INTEREST AND PENALTIES: (see also ASSESSMENTS)

General

Statute: 12-735(a); 12-30a

Regulation: 12-735(a)-1

FAQ: 108, 109, 110, 122, 132, 366, 554, 555, 577

Interest, Deficiency Assessments

Statute: 12-728(a)

Regulation: 12-728(a)-1

Interest, Estimated Tax Installment Due On or After an Individual's Death

Statute: 12-722(I), 12-722(n)

Regulation: 12-722(i)-1 (repealed effective 4/6/00); 12-722(n)-1

Interest, Late Paid Estimated Tax Installments

Statute: 12-722(b)

Regulation: 12-722(b)-1 (repealed eff. 1/1/04)

Penalty, Deficiency Assessment

Statute: 12-728(a)

Regulation: 12-728(a)-2

Penalty, Evading or Failing to Collect, Account for or Pay over Tax. Penalty for Fraud

Statute: 12-736

Regulation: 12-736(a)-1

Penalty, Failure to File Statement of Payment to Another Person

Statute: 12-735(d)

Regulation: 12-735(d)-1

Penalty, False Statement Relating to Withholding Allowance

Statute: 12-738

Penalty, Willful Violations

Statute: 12-737

Special Notice: 2013(7)


Back to Alphabetical Index


J


JOB EXPANSION TAX CREDIT:

Statute: 12-217pp; 32-7g

Special Notice: 2012(6); 2013(7)

Informational Publication: 2010(13)


JOINT FILING BY SPOUSES:

Claim for Refund by Nonobligated Spouse

Statute: 12-724; 12-732(a)

Regulation: 12-732(a)-2

FAQ: 387, 389, 395, 396

Connecticut Income Tax Returns of Husband and Wife

Statute: 12-702(c)(1); 12-702a; 12-724; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Regulation: 12-702(c)(1)-1

Policy Statement: 2016(2) 

Special Notice: 99(15); 2006(11)

FAQ: 97, 189, 313, 582

Enrolled Member of Federally Recognized Tribe

Statute: 12-702(c)(1)

Regulation: 12-702(c)(1)-3

Joint Declaration of Estimated Tax by Husband and Wife. Change of Status. Death of a Spouse

Statute: 12-720(a) (repealed effective 1/1/96); 46b-38nn, 46b-38oo 46b-38pp (repealed eff. 10/1/10)

Regulation: 12-720(a)-7 (repealed effective 4/6/00)

Special Notice: 2006(11)

FAQ: 582, 583, 642

Relief of Spouse from Connecticut Income Tax Liability

Statute: 12-702(c)(1); 12-702a; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Regulation: 12-702(c)(1)-2

Special Notice: 99(15); 2015(7); 2015(7.1)

Policy Statement: 2016(2)

FAQ: 387, 389, 390, 391, 392, 393, 395, 396


Back to Alphabetical Index


L


LEARN HERE, LIVE HERE PROGRAM

Statute: 32-4i; 32-4j; 32-4k

Special Notice: 2012(6)


LIMITED LIABILITY COMPANIES:

Legislation: PA 17-147, § 37

Statute: 12-702(a)(33); 12-702(a)(34); 12-719

Special Notice: 98(3); 98(4); 99(3); 2002(12); 2006(11)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2004(12); 2004(39); 2005(13), 2005(13.1); 2006(11); 2006(22); 2015(12); 2017(25)

Policy Statement: 92(12), 92(12.1)

FAQ: 32


Back to Alphabetical Index


M


MANUFACTURING REINVESTMENT ACCOUNT:

Statute: 32-9zz; 12-701(a)(20); 12-217(a)(1)

Special Notice: 2012(6); 2014(5)


MODIFICATIONS, NONRESIDENT INDIVIDUALS: (See TAXABLE INCOME, NONRESIDENT INDIVIDUALS)


MODIFICATIONS, RESIDENT INDIVIDUALS: (see TAXABLE INCOME, RESIDENT INDIVIDUALS)


Back to Alphabetical Index


N


NANNY TAX: (see WITHHOLDING: HOUSEHOLD EMPLOYERS)


NONRESIDENT INDIVIDUALS, ADJUSTED GROSS INCOME: (see TAXABLE INCOME, NONRESIDENT INDIVIDUALS)


NONRESIDENT INDIVIDUALS, GENERAL: (see also TAXABLE INCOME, NONRESIDENT INDIVIDUALS)

Credits Based on Adjusted Gross Income

Statute: 12-703; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Special Notice: 2002(12); 2006(11); 2009(3)

Definitions

Legislation: PA 14-187, §54 (not codified)

Statute: 12-701(a)(2)

Regulation: 12-701(a)(2)-1 (repealed eff. 6/11/14)

Informational Publication: 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24)

FAQ: 249, 269, 272, 273, 584

Exemptions

Statute: 12-702

Special Notice: 2002(12); 2009(3)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)

Imposition of Connecticut Income Tax

Legislation: PA 14-187, §54 (not codified)

Statute: 12-700(b)

Regulation: 12-700(b)-1 (repealed eff. 6/11/14)

Ruling: 2002-1

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)

Announcement: 93(10), 93(10.1)

FAQ: 90, 307, 309, 367, 368, 377, 378


Back to Alphabetical Index


P


PARTNERSHIP: (see also LIMITED LIABILITY COMPANIES)

Avoidance or Evasion of Tax

Statute: 12-715(c)

Regulation: 12-715(c)-1

Character of Partnership Items

Statute: 12-715(b)

Regulation: 12-715(b)-1

Ruling: 99-4

Definitions

Statute: 12-701(a)(33), 12-701(a)(34)

Special Notice: 98(4)

Informational Return

Legislation: PA 17-147, § 37

Statute: 12-719; 12-726(a)

Regulation: 12-726(a)-1

Special Notice: 92(5); 92(7); 2006(11); 2009(3)

Policy Statement: 92(12), 92(12.1)

Informational Publication: 99(21), 99(21.1), 2000(26); 2003(28); 2004(12); 2004(39); 2005(13), 2005(13.1); 2006(11); 2006(22); 2015(12); 2017(25)

FAQ: 32, 125

Modification of Federal Adjusted Gross Income, Resident Partner

Legislation: PA 17-147, § 2

Statute: 12-701(a)(20)

Regulation: 12-701(a)(20)-5

Special Notice: 2002(12); 2003(21); 2009(3)

Announcement: 2003(4)

Modification of Partnership Items in Partner's Income Tax Return

Statute: 12-715(a)

Regulation: 12-715(a)-1

Nonresident Partners, Income and Deductions Derived from Connecticut Sources

Legislation: PA 14-187, §54 (not codified)

Statute: 12-712(a)(1)

Regulation: 12-712(a)(1)-1 (repealed eff. 6/11/14)

Special Notice: SN 2016(6)

Nonresident Partners, Special Rules

Statute: 12-712(b)

Regulation: 12-712(b)-1


PART-YEAR RESIDENT INDIVIDUALS, GENERAL: (see also CREDIT FOR TAXES PAID TO ANOTHER JURISDICTION; TAXABLE INCOME, PART-YEAR RESIDENT INDIVIDUALS)

Credits Based on Adjusted Gross Income

Statute: 12-703; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Special Notice: 2002(12); 2006(11); 2009(3)

Credit for Personal Property Taxes Paid to Another Jurisdiction

Statute: 12-704(a)

FAQ: 277

Exemptions

Statute: 12-702

Special Notice: 2002(12); 2009(3)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)

Imposition of Tax

Statute: 12-700(c)

Regulation: 12-700(c)-1

FAQ: 249, 584


PART-YEAR RESIDENT TRUSTS, GENERAL: (see also CREDIT FOR TAXES PAID TO ANOTHER JURISDICTION; TAXABLE INCOME, PART-YEAR RESIDENT TRUSTS)

Change of Residence of Trust

Statute: 12-701(a)(6)

Regulation: 12-701(a)(6)-1

General

Statute: 12-700(c)

Regulation: 12-700(c)-2


PART-YEAR RESIDENTS, SPECIAL ACCRUALS: (see TAXABLE INCOME, PART-YEAR RESIDENT INDIVIDUALS; TAXABLE INCOME, PART-YEAR RESIDENT TRUSTS)


PENALTIES AND INTEREST: (see INTEREST AND PENALTIES)


Back to Alphabetical Index


Q

QUALIFIED SMALL BUSINESS JOB CREATION CREDIT:

Statute: 12-217nn

Special Notice: 2010(3); 2010(7)

Informational Publication: 2010(13)


R


RATE OF TAX

Statute: 12-700

Special Notice: 2003(21); 2009(3); 2015(7); 2015(7.1)

Informational Publication: 2003(10); 2009(37), 2009(37.1)


REBATE, INCOME TAX: (see also REBATE, SALES TAX (S))

Statute: 12-746

Informational Publication: 98(8)


RECORDS:

Records of Employers and Other Persons Required to File Connecticut Informational Returns

Statute: 12-740(c)

Regulation: 12-740(c)-2

FAQ: 342

Retention of Records

Legislation: PA 14-187, §54 (not codified)

Statute: 12-740(c)

Regulation: 12-2-12; 12-740(c)-1 (repealed eff. 6/11/14)


REFUNDS:

Claim for Refund, General

Statute: 12-15(d); 12-39t; 12-732(a)

Regulation: 12-732(a)-1; 12-732(a)-2

Policy Statement: 96(4); 2001(14)

Informational Publication: 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); IP 2015(24)

FAQ: 55, 84, 85, 87, 89, 185, 235, 247, 250, 253, 254, 255, 256, 257, 300, 301, 302, 303, 304, 305, 306, 310, 380, 562, 583

Contributions from Refunds to Special Accounts: (see also RETURNS (CHECK-OFFS))

Legislation: PA 17-147, §§ 42, 43

Statute: 12-743; 12-743a; 3-22u

Special Notice: 2014(5)

Credit of Overpayments

Statute: 12-739

Regulation: 12-739(d)-1

Filing of Claim for Refund Where Claimant's Federal Income Tax Return Is Changed, Corrected or Amended

Statute: 12-732(b)

Regulation: 12-732(b)-1

Offset of Refunds Against Certain Debts or Obligations

Statute: 12-39u; 12-742

Regulation: 12-742-1

Special Notice: 98(4)

FAQ: 562


REGULATED INVESTMENT COMPANY DIVIDENDS:

Statute: 12-718

Ruling: 99-4


RESIDENT INDIVIDUALS, GENERAL: (see also CREDIT FOR TAXES PAID TO ANOTHER JURISDICTION; CREDIT BASED ON ADJUSTED GROSS INCOME; CREDIT FOR PERSONAL PROPERTY TAXES PAID ON MOTOR VEHICLE OR RESIDENCE; TAXABLE INCOME, RESIDENT INDIVIDUALS)

Definition

Statute: 12-701(a)(1)

Regulation: 12-701(a)(1)-1

Special Notice: 2000(17)

Informational Publication: 99(29); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24)

FAQ: 249, 272, 584

Exemptions

Statute: 12-702

Special Notice: 2002(12); 2009(3)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)

Imposition of Connecticut Income Tax

Statute: 12-700(a); 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Ruling: 2002-1

Special Notice: 2006(11); 2009(3); 2015(7); 2015(7.1)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)

Announcement: 93(10), 93(10.1)

FAQ: 66, 248


RESIDENT TRUST OR ESTATE, GENERAL: (see also TAXABLE INCOME, RESIDENT TRUST OR ESTATE)

Statute: 12-701(a)(4)

Regulation: 12-701(a)(4)-1

FAQ: 583


RETURNS: (see also JOINT FILING BY SPOUSES; TAX PREPARERS AND FACILITATORS (M) )

Amended Connecticut Income Tax Return

Statute: 12-727(b)

Regulation: 12-727(b)-2

Special Notice: 2010(3)

Announcement: 95(1)

FAQ: 55, 56, 57, 118, 123, 181, 182, 183, 184, 185, 194, 300, 355, 356, 360, 362, 384

Bankruptcy, Filing of Income Tax Returns

Statute: 12-727(b); 12-740

Regulation: 12-727(b)-6 (repealed eff. 3/8/06); 12-740-9 (repealed eff. 3/8/06); 12-740-10 (repealed eff. 3/8/06)

Change in Federal Income or Income Tax Withholding

Statute: 12-727(b)

Regulation: 12-727(b)-1

FAQ: 183, 184

Check-offs

Legislation: PA 17-147, §§ 42, 43

Statute: 12-743; 3-22u

Special Notice: 98(4); 2014(5)

Decedents

Statute: 12-740

Regulation: 12-740-4

FAQ: 583

Electronic Filing

Regulation: 12-690-1

Informational Publication: 94(8), 94(8.1), 94(8.2), 94(8.3); 94(8.4); 96(8), 96(8.1), 96(8.2); 99(10); 99(30); 99(31); 2000(19); 2001(22); 2002(13); 2003(22); 2004(30.1); 2005(23), 2005(23.1); 2006(14); 2007(9); 2008(17), 2008(17.1); 2008(25), 2008(25.1); 2009(17); 2009(18); 2009(20); 2010(11); 2010(12); 2010(19); 2011(11); 2011(24); 2011(25); 2012(22); 2012(23); 2012(25); 2013(16), 2013(16.1); 2013(17), 2013(17.1); 2014(16); 2014(17); 2014(20); 2015(9); 2015(10); 2015(19); 2016(12); 2016(13); 2016(21)

FAQ: 6, 31, 32, 33, 78, 115, 116, 118, 121, 282, 330, 331, 338, 353, 360, 361, 362, 363, 364, 365, 369, 492, 493, 494, 495, 496, 497, 498, 499, 500, 501, 502, 503, 504, 505, 506, 507, 508, 509, 510, 511, 513, 514, 515, 658, 659

Fiduciary Income Tax Returns

Statute: 12-740

Regulation: 12-740-5

Announcement: 93(1); 93(10), 93(10.1)

Filing Requirement, General

Statute: 12-740; 12-39aa

Regulation: 12-740-1

Special Notice: 99(14)

Policy Statement: 2002(4); 2005(4); 2008(3); 2012(2); 2015(2); 2016(4)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)

Announcement: 93(10), 93(10.1); 2001(8), 2001(8.1); 2001(9)

Final Determination

Statute: 12-727(b)

Regulation: 12-727(b)-4

General

Legislation: PA 14-187, §54 (not codified)

Statute: 12-700c; 12-725; 12-727(b); 12-740; 12-744

Regulation: 12-725-1; 12-725-2; 12-727(b)-3; 12-740-7 (repealed eff. 6/11/14)

Special Notice: 2003(21)

Informational Publication: 99(21); 99(21.1); 2000(26); 2002(23); 2003(28); 2003(32); 2004(23); 2005(24); 2006(11); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18); 2015(12); 2017(25)

Announcement: 2001(8); 2001(8.1)

FAQ: 33, 49, 50, 51, 52, 53, 59, 64, 115, 119, 120, 122, 124, 188, 191, 193, 195, 267, 268, 273, 278, 283, 284, 308, 315, 366, 367, 368, 370, 371, 373, 375, 525, 554, 555, 579, 581, 642

Group Return for S Corporations, Alternatives

Legislation: PA 17-147, § 37

Statute: 12-719

Regulation: 12-719-2 (repealed eff. 3/8/06)

Special Notice: 92(5); 92(7)

Informational Publication: 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22)

Announcement: 93(6)

FAQ: 32

Group Return, General

Legislation: PA 17-147, § 37

Statute: 12-719

Regulation: 12-719-1 (repealed eff. 3/8/06)

Special Notice: 92(4); 92(5); 92(7)

Informational Publication: 2004(12); 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22)

FAQ: 32

Husband and Wife, Returns

Statute: 12-702(c)(1); 12-702a; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Regulation: 12-702(c)(1)-1

Special Notice: 99(15); 2006(11)

Policy Statement: 2016(2)

FAQ: 97, 189, 267, 268, 274, 279, 582

Informational Reporting by Certain Employers, Payers or Real Estate Reporting Persons

Statute: 12-727(a)

Regulation: 12-727(a)-2

Informational Return, Partnership

Legislation: PA 17-147, § 38

Statute: 12-726(a)

Regulation: 12-726(a)-1

Special Notice: 92(5); 92(7); 2009(3)

Policy Statement: 92(12), 92(12.1)

Informational Publication: 2004(12); 2004(39); 2005(13), 2005(13.1); 2006(22)

FAQ: 32, 125

Informational Return, S Corporation

Statute: 12-726(b)

Regulation: 12-726(b)-1

Special Notice: 92(5); 92(7); 98(3); 2009(3)

Informational Publication: 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22)

Announcement: 92(7); 93(4); 93(6); 94(12), 94(12.1)

FAQ: 32

Magnetic Media

Legislation: PA 14-187, §54 (not codified); PA 17-147, § 38

Statute: 12-727(a)

Regulation: 12-727(a)-1 (repealed eff. 6/11/14)

Informational Publication: 92(10), 92(10.1), 92(10.2), 92(10.3); 92(10.4), 92(10.5), 92(10.6); 93(5), 93(5.1), 93(5.2), 93(5.4), 93(5.5); 99(25); 99(26); 2000(16); 2000(17); 2001(19); 2001(21); 2002(19); 2002(20); 2003(17); 2003(18); 2004(21); 2004(22); 2005(21); 2005(22); 2006(33); 2007(19); 2007(20); 2008(16); 2008(17), 2008(17.1); 2009(17); 2009(18); 2010(11); 2010(12)

Announcement: 2000(1)

FAQ: 350

Minors or Persons under a Disability

Statute: 12-740

Regulation: 12-740-2

Nonresident Aliens or Persons Without a Social Security Number, Filing of Income Tax Returns

Statute: 12-740

Regulation: 12-740-8

FAQ: 273

Receivers

Statute: 12-740

Regulation: 12-740-3

Recomputation of Connecticut Income Tax

Statute: 12-726(b)

Regulation: 12-727(b)-5

Short Taxable Periods

Statute: 12-740

Regulation: 12-740-6

Terrorist Victims

Statute: 12-724


Back to Alphabetical Index


S


S CORPORATIONS:

Character of S Corporation Items

Statute: 12-715(b)

Regulation: 12-715(b)-2

Informational Return

Statute: 12-726(b)

Regulation: 12-726(b)-1

Special Notice: 92(5); 92(7); 98(3); 99(3); 2006(11); 2009(3)

Informational Publication: 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22); 2015(12); 2017(25)

Announcement: 92(7); 93(4); 94(12); 94(12.1)

FAQ: 32

Modification of S Corporation Items

Statute: 12-715(a)

Regulation: 12-715(a)-2

Nonresident Shareholder

Statute: 12-712(a)(2)

Regulation: 12-712(a)(2)-1

Special Notice: 2016(6)

Resident Shareholder

Legislation: PA 17-147, § 2

Statute: 12-701(a)(20)

Regulation: 12-701(a)(20)-6

Special Notice: 2002(12); 2003(21); 2009(3)

Announcement: 2003(4)

Returns

Legislation: PA 17-147, § 37

Statute: 12-719

Special Notice: 98(3); 99(3)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2004(13)2006(11); 2015(12)

FAQ: 32

Trusts and Estates

Statute: 12-701(a)(10)

Special Notice: 2009(3)


SOURCING: (see ALLOCATION and APPORTIONMENT)


STATUS LETTERS: (see STATUS LETTERS (M))


Back to Alphabetical Index


T


TAXABLE INCOME, NONRESIDENT INDIVIDUALS:Allocation and Apportionment of Income from a Business, Trade, Profession or Occupation Carried On Partly Within and Partly Without Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-4

Special Notice: 2014(5); 2016(6); SN 2017(1)

FAQ: 93

Allocation, Alternate Method

Statute: 12-712(d)

Regulation: 12-712(d)-1

Apportionment, Other Methods

Statute: 12-711(b)

Regulation: 12-711(b)-15

Special Notice: 2002(12)

Athletes and Entertainers

Statute: 12-711(b); 12-711(c)

Regulation: 12-711(b)-4; 12-711(c)-7

Brokers, Security and Commodity

Statute: 12-711(c)

Regulation: 12-711(c)-6

Business, Trade, Profession or Occupation Carried On in Connecticut

Statute: 12-711(b)

Regulation: 12-711(b)-4

Announcement: 96(13)

Business, Trade, Profession or Occupation Carried On Wholly Within Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-2

Business, Trade, Profession or Occupation Carried On Partly Within and Partly Without Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-3

Special Notice: 2014(5); 2016(6); SN 2017(1)

Compensation Not Constituting Income Derived from Connecticut Sources

Statute: 12-711(b)

Regulation: 12-711(b)-7

Special Notice: 2002(12); 2015(24)

Connecticut Adjusted Gross Income Derived from or Connected with Sources Within this State

Statute: 12-711; 12-711a

Regulation: 12-711(b)-1

Special Notice: 92(7); 2000(17); 2002(12); 2014(5); SN 2016(6); SN 2017(1)

Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)

Announcement: 2001(6); 2009(7)

FAQ: 131, 252, 259, 262, 263, 264, 265, 266, 275, 280, 287, 307, 309, 311, 568

Covenant Not to Compete

Statute: 12-711(b)

Regulation: 12-711(b)-20

Deductions for Losses

Statute: 12-711(b)

Regulation: 12-711(b)-6

Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)

Announcement: 2009(7)

FAQ: 260

Earnings of Nonresident Employees and Officers Rendering Personal Services Within Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-5

Earnings of Salespersons

Statute: 12-711(b)

Regulation: 12-711(b)-9

Employees Compensated on Mileage Basis

Statute: 12-711(b)

Regulation: 12-711(b)-10

Income and Deductions from Connecticut Sources (In General)

Legislation: PA 14-187, §54 (not codified); PA 17-147, § 36

Statute: 12-711

Regulation: 12-711(b)-2 (repealed eff. 6/11/14)

Special Notice: 2002(12); 2014(5); 2016(6); 2017(1)

Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)

Announcement: 2001(6)

Income and Deductions Partly from Connecticut Sources

Statute: 12-711(c)

Regulation: 12-711(c)-1

Special Notice: 2014(5); 2016(6); 2017(1)

Income from Intangible Personal Property

Statute: 12-711(b)

Regulation: 12-711(b)-5

Special Notice: 2017(1)

Income from Vessels

Statute: 12-711(b)

Regulation: 12-711(b)-13

Incentive Stock Options (ISOs)

Statute: 12-711(b)

Regulation: 12-711(b)-16

Military Pay

Statute: 12-711(d); 12-724

Regulation: 12-711(d)-1

Informational Publication: 92(2), 92(2.1), 92(2.2), 92(2.3); 92(2.4); 92(2.5); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24)

FAQ: 127, 267, 268, 269

Nonqualified Deferred Compensation

Statute: 12-711(b)

Regulation: 12-711(b)-19

Special Notice: 2014(5)

Nonqualified Stock Options

Statute: 12-711(b)

Regulation: 12-711(b)-18

Nonresident Seamen

Statute: 12-711(b)

Regulation: 12-711(b)-11

Ruling: 2002-1

Pension or Other Retirement Benefit Plans

Statute: 12-711(b)

Regulation: 12-711(b)-12

FAQ: 286

Prizes, Awards and Similar Payments

Statute: 12-711(b)

Regulation: 12-711(b)-14

Special Notice: 2002(12)

Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)

Announcement: 2002(5)

FAQ: 260, 261, 262, 263, 264

Property in Connecticut (Real or Tangible)

Legislation:  PA 17-147, § 36

Statute: 12-711(b)

Regulation: 12-711(b)-3

Property (Real), Rentals and Gains from Sale or Exchange

Statute: 12-711(b)

Regulation: 12-711(b)-8

Property Transferred in Connection with the Performance of Services

Statute: 12-711(b)

Regulation: 12-711(b)-17

Purchase and Sale for Own Account

Statute: 12-711(f)

Regulation: 12-711(f)-1


TAXABLE INCOME, NONRESIDENT TRUSTS OR ESTATES:

Allocation of Connecticut Fiduciary Adjustment

Statute: 12-716(a)

Regulation: 12-716(a)-1

Attribution of Certain Modifications

Statute: 12-716(b)

Regulation: 12-716(b)-1

Character of Items

Statute: 12-714(a)

Regulation: 12-714(a)-2

Connecticut Taxable Income Derived from or Connected with Sources Within Connecticut

Statute: 12-713(a)

Regulation: 12-713(a)-1, 12-713(a)-4

Special Notice: 2014(5)

Ruling: 2005-2

Announcement: 2009(7)

Items Not in Distributable Net Income of a Nonresident Trust or Estate

Statute: 12-713(a)

Regulation: 12-713(a)-3

Share of a Nonresident Trust, Estate or Beneficiary in Income from Connecticut Sources

Statute: 12-714(a)

Regulation: 12-714(a)-1

Share of a Nonresident Trust or Estate in Distributable Net Income

Statute: 12-713(a)

Regulation: 12-713(a)-2

Special Rule Where a Trust or Estate sas No Federal Distributable Net Income

Legislation: PA 14-187, §54 (not codified)

Statute: 12-714(b)

Regulation: 12-714(b)-1 (repealed eff. 6/11/14)


TAXABLE INCOME, PART-YEAR RESIDENT INDIVIDUALS:

Capital Losses and Passive Activity Losses

Statute: 12-717

Regulation: 12-717-1

Distributive or Pro Rata Share of Partners and S Corporation Shareholders

Statute: 12-717

Regulation: 12-717-4

Income Derived from or Connected with Sources Within Connecticut

Statute: 12-711(a); 12-717(a)

Regulation: 12-717(a)-1

Special Notice: 2000(17)

Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)

Announcement: 2009(7)

FAQ: 276, 277, 311

Income or Loss from Business, Trade, Profession or Occupation

Statute: 12-717

Regulation: 12-717-3

Net Operating Loss Deduction

Statute: 12-717

Regulation: 12-717-2

Announcement: 2009(7)

Special Accruals, General

Legislation: PA 14-187, §54 (not codified)

Statute: 12-717

Regulation: 12-717-5 (repealed eff. 6/11/14); 12-717(c)(3)-1; 12-717(c)(4)-1

FAQ: 271

Special Accruals: Change from Nonresident to Resident

Statute: 12-717(c)(2)

Regulation: 12-717(c)(2)-1

Announcement: 92(2)

Special Accruals: Change from Resident to Nonresident

Statute: 12-717(c)(1)

Regulation: 12-717(c)(1)-1

Announcement: 92(2)


TAXABLE INCOME, PART-YEAR RESIDENT TRUSTS:

Capital Losses and Passive Activity Losses

Statute: 12-717

Regulation: 12-717-1

Distributive or Pro Rata Share of Partners and S Corporation Shareholders

Statute: 12-717

Regulation: 12-717-4

Income Derived from or Connected with Sources Within Connecticut

Statute: 12-717(b)

Regulation: 12-717(b)-1

Announcement: 2009(7)

Income or Loss from Business, Trade, Profession or Occupation

Statute: 12-717

Regulation: 12-717-3

Net Operating Loss Deduction

Statute: 12-717

Regulation: 12-717-2

Announcement: 2009(7)

Special Accruals, General

Legislation: PA 14-187, §54 (not codified)

Statute: 12-717

Regulation: 12-717-5 (repealed eff. 6/11/14); 12-717(c)(3)-1; 12-717(c)(4)-1

Special Accruals: Change from Nonresident to Resident

Statute: 12-717(c)(2)

Regulation: 12-717(c)(2)-1

Announcement: 92(2)

Special Accruals: Change from Resident to Nonresident

Statute: 12-717(c)(1)

Regulation: 12-717(c)(1)-1

Announcement: 92(2)


TAXABLE INCOME, RESIDENT INDIVIDUALS:

Connecticut Adjusted Gross Income of a Resident Individual

Legislation: PA 14-187, §54 (not codified)PA 17-147, § 2

Statute: 12-701(a)(19),12-701(a)(20); 12-701a; 12-711a

Regulation: 12-701(a)(20)-1 (repealed eff. 6/11/14)

Ruling: 2001-1; 2002-1

Special Notice: 98(4); 2000(17); 2002(12); 2003(21); 2009(3); 2014(5)

Policy Statement: 92(3), 92(3.1); 2003(6); 2005(2)

Informational Publication: 91(1), 91(1.1), 91(1.2), 91(1.3), 91(1.4); 99(29); 2002(18); 2002(24); 2003(21); 2003(32); 2004(23); 2005(16); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2009(38); 2010(26); 2011(18); 2011(28); 2015(23)

Announcement: 96(13); 2001(4); 2001(7); 2003(4); 2007(6); 2009(7); 2010(7)

FAQ: 66, 186, 187, 251, 259, 260, 261, 270, 285, 288, 310, 312, 313, 657, 661, 663

Connecticut Adjusted Gross Income of Resident Shareholder of S Corporation

Legislation:  PA 17-147, § 2

Statute: 12-701(a)(20)

Regulation: 12-701(a)(20)-6

Special Notice: 98(4); 2003(21); 2009(3)

Announcement: 2003(4); 2009(7)

Modification for Connecticut Fiduciary Adjustment

Statute: 12-701(a)(20)

Regulation: 12-701(a)(20)-4

Special Notice: 2009(3)

Modifications Increasing Federal Adjusted Gross Income

Legislation:  PA 17-147, § 2

Statute: 12-701(a)(20); 8-208c

Regulation: 12-701(a)(20)-2

Ruling: 99-4; 2001-1

Special Notice: 2002(12); 2003(21); 2009(3); 2012(6)

Policy Statement: 92(3), 92(3.1); 2003(6); 2005(2)

Announcement: 2003(4)

Modifications of Federal Adjusted Gross Income for Partnership Income or Loss Reportable by Resident Partner

Statute: 12-701(a)(20)

Regulation: 12-701(a)(20)-5

Special Notice: 2003(21); 2009(3)

Announcement: 2003(4)

Modifications Reducing Federal Adjusted Gross Income

Statute: 12-701(a)(20); 12-701a

Regulation: 12-701(a)(20)-3

Ruling: 2004-1

Special Notice: 98(4); 2003(21); 2006(11); 2009(3); 2012(6); 2014(5)

Policy Statement: 92(3), 92(3.1); 2003(6); 2005(2)

Informational Publication: 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26);

FAQ: 250, 253, 254, 255, 256, 257, 564, 565, 566, 568, 569, 570, 571, 572, 573, 574, 575, 581 


TAXABLE INCOME, RESIDENT TRUST OR ESTATE:

Connecticut Taxable Income of a Resident Trust or Estate

Statute: 12-701(a)(9)

Regulation: 12-701(a)(9)-1

Ruling: 2004-1, 2005-2

Announcement: 2009(7)

Exemption Not Applicable to Trusts or Estates

Statute: 12-709

Fiduciary Adjustment

Statute: 12-701(a)(10)

Regulation: 12-701(a)(10)-1; 12-701(a)(10)-2; 12-701(a)(10)-3

Ruling: 99-4

Special Notice: 98(4); 2009(3); 2014(5)

Set-asides for Charitable Purposes

Statute: 12-701(a)(10)

Regulation: 12-701(a)(10)-4


TRUSTS AND ESTATES: (see RESIDENT TRUST OR ESTATE, GENERAL; PART-YEAR RESIDENT TRUST, GENERAL)


TELEFILING: (see RETURNS (Electronic filing))


Back to Alphabetical Index


V


VOCATIONAL REHABILITATION JOB CREATION CREDIT:

Statute: 12-217oo

Special Notice: 2010(3); 2010(7)


W


WITHHOLDING:

Addition to or Reduction from Withholding

Legislation:  PA 17-147, § 6

Statute: 12-705(a)

Regulation: 12-705(a)-5

Announcement: 2011(6)

Amended Withholding or Exemption Certificate

Legislation:  PA 17-147, § 6

Statute: 12-705(a)

Regulation: 12-705(a)-8

Informational Publication: 92(9), 92(9.1), 92(9.2), 92(9.3), 92(9.4), 92(9.5); 99(1); 2000(1); 2000(12); 2001(1)

FAQ: 351, 383

Athletes and Entertainers

Legislation:  PA 17-147, § 6

Statute: 12-705(b)

Regulation: 12-705(b)-1

Policy Statement: 96(1); 2002(1); 2002(1.1); 2003(5); 2004(1); 2005(1); 2006(1); 2007(1); 2008(1); 2009(1); 2011(2); 2015(5); 2015(6)

Informational Publication: 2000(11); 2000(29); 2001(31); 2002(14); 2002(28); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2009(37), 2009(37.1); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(8); 2015(8.1); 2016(1); 2016(8); 2017(1)

Announcement: 2003(10); 2009(9); 2010(3)

FAQ: 129, 319

Change in Federal Income or Income Tax Withholding

Statute: 12-727(b)

Regulation: 12-727(b)-1

Distributions, Pensions and Annuities

Legislation:  PA 17-147, § 6

Statute: 12-705(b)

Regulation: 12-705(b)-3

Special Notice: 91(25); 2004(10)

Announcement: 2003(10)

FAQ: 289, 320, 339, 340, 346, 348

Employees, Nonresident

Legislation:  PA 17-147, § 6

Statute: 12-705(a)

Regulation: 12-705(a)-6; 12-34a-1 (repealed eff. 4/6/00), 12-34a-2, 12-34a-3, 12-34a-4 (all repealed 3/03)

Ruling: 2002-1

Announcement: 2009(9); 2010(3)

FAQ: 90, 206, 207, 281, 307, 309, 322

Employees, Resident

Legislation:  PA 17-147, § 6

Statute: 12-705(a)

Regulation: 12-705(a)-2

Ruling: 2002-1

Employer Liability for Tax

Legislation:  PA 17-147, § 8

Statute: 12-707

Regulation: 12-707-2

Special Notice: 96(8); 2004(9)

Policy Statement: 2007(4)

FAQ: 200

Gambling Winnings

Legislation:  PA 17-147, § 6

Statute: 12-705(b)

Regulation: 12-705(b)-2

Special Notice: 91(18); 92(9); 2004(10)

Informational Publication: 2001(28); 2001(29); 2002(18); 2003(10); 2003(11); 2005(15); 2008(13); 2009(37), 2009(37.1); 2009(36); 2009(38); 2011(27); 2011(28); 2015(23)

Announcement: 2001(6); 2002(5); 2003(9); 2003(10)

FAQ: 190, 261, 264, 339, 340, 346, 348

General

Legislation: PA 11-6, §108 (not codified); PA 14-187, §54 (not codified); PA 17-147, §§ 5-8

Statute: 12-705(a); 12-706(c); 12-707; 31-57h; 31-71e

Regulation: 12-705(a)-1; 12-706(c)-1 (repealed eff. 6/11/14); 12-707-3

Special Notice: 91(10); 96(5); 96(8); 98(4); 2009(3)2015(7); 2015(7.1)

Policy Statement: 2007(4)

Informational Publication: 92(8); 92(8.1), 92(8.2), 92(8.3), 92(8.4); 92(9), 92(9.1), 92(9.2), 92(9.3), 92(9.4), 92(9.5); 93(2), 93(2.1); 96(7), 96(7.1); 99(1); 99(21); 99(21.1); 2000(1); 2000(11); 2000(12); 2000(29); 2001(1); 2001(24); 2001(31); 2002(10); 2002(14); 2002(22); 2002(24); 2002(28); 2003(9); 2003(16); 2003(19); 2003(20); 2003(23); 2003(28); 2003(32); 2004(8): 2004(14); 2004(15); 2004(23); 2005(1); 2005(7); 2005(9); 2005(12); 2006(1); 2006(7); 2006(11); 2006(20); 2006(23); 2007(1); 2007(7); 2007(22); 2007(24); 2008(1); 2008(7); 2008(9); 2008(19); 2008(22); 2008(24); 2009(1); 2009(7); 2009(8); 2009(21); 2009(22); 2009(37), 2009(37.1); 2010(1); 2010(7); 2010(8); 2010(16); 2010(26); 2011(1); 2011(8); 2011(10), 2011(10.1); 2011(18); 2012(1), 2012(1.1); 2012(7), 2012(7.1); 2012(15); 2013(1); 2013(7); 2013(8); 2014(1); 2014(7); 2014(8); 2014(21); 2015(1); 2015(7); 2015(8), 2015(8.1)2015(12); 2015(24)2016(1)2016(7); 2016(8); 2017(1); 2017(7); 2017(25)

Announcement: 91(8); 91(9); 95(8); 96(2); 96(3), 96(3.1); 2000(4); 2004(1); 2005(1); 2006(6); 2007(1); 2008(1); 2009(1); 2010(1); 2011(1); 2012(1); 2015(6); 2017(7)

FAQ: 32, 33, 34, 45, 53, 107, 126, 161, 162, 200, 201, 202, 203, 204, 205, 258, 310, 314, 315, 318, 320, 321, 322, 323, 326, 328, 329, 331, 338, 339, 340, 341, 342, 343, 344, 345, 346, 347, 348, 352, 353, 354, 355, 356, 373, 659

Certificate: Form REG-1 (Business Taxes Registration Application)

Household Employers

Legislation: PA 17-147, §§ 5, 8

Statute: 12-707

Special Notice: 96(8); 2004(9)

Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(1.1); 2016(1)

FAQ: 317

Liability of Third Parties Paying Wages

Legislation: PA 17-147, § 6

Statute: 12-705(b)

Regulation: 12-705(b)-5

Magnetic Media:

Legislation: PA 14-187, §54 (not codified); PA 17-147, § 38

Statute: 12-727

Regulation: 12-727(a)-1 (repealed eff. 6/11/14)

Informational Publication: 92(10), 92(10.1), 92(10.2), 92(10.3); 92(10.4), 92(10.5); 92(10.6); 93(5), 93(5.1), 93(5.2), 93(5.4), 93(5.5); 99(25); 99(26); 2000(1); 2000(17); 2001(19); 2001(21); 2002(19); 2002(20); 2003(17); 2003(18); 2004(21); 2004(22); 2005(21); 2005(22); 2006(33); 2006(34); 2007(19); 2007(20); 2008(16); 2008(17), 2008(17.1); 2009(17); 2009(18); 2010(11); 2010(12); 2011(11); 2011(25); 2012(22); 2012(23); 2013(16), 2013(16.1); 2013(17), 2013(17.1); 2014(16); 2014(17); 2015(9); 2015(10); 2016(2); 2016(3)

Announcement: 2000(1)

FAQ: 350

Pensions and Annuities

Legislation: PA 17-147, §§ 6, 8

Statute: 12-705; 12-707

Special Notice: 2017(5)

Schedule for Filing Withholding Tax Returns and Payment of Taxes

Legislation: PA 17-147, §§ 5, 8

Statute: 12-707

Regulation: 12-707-1

Special Notice: 96(8); 2004(9); 2004(10)

Announcement: 2001(8); 2001(8.1)

FAQ: 332, 334, 336, 337, 341, 345

Successor Liability

Statute: 12-707(e)

Informational Publication: 2011(16)

Supplemental Compensation

Legislation: PA 17-147, § 6

Statute: 12-705(a)

Regulation: 12-705(a)-3

Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(10); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), , 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(8); 2015(8.1); 2016(1); 2016(8); 2017(1)

Announcement: 96(3), 96(3.1); 2011(6)

FAQ: 208

Voluntary Withholding by Employers

Legislation: PA 17-147, § 6

Statute: 12-707(c)

Regulation: 12-705(c)-2

Special Notice: 96(8)

Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(10); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(8); 2015(8.1); 2016(1); 2016(8); 2017(1)

Announcement: 91(8); 91(9); 95(8); 96(2); 2003(10)

FAQ: 317, 325

Voluntary Withholding for Civil Service Retirees

Legislation: PA 17-147, § 6

Statute: 12-707(c)

Regulation: 12-705(c)-4

Voluntary Withholding for Military Retirees

Legislation: PA 17-147, § 6

Statute: 12-707(c)

Regulation: 12-705(c)-3

Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(16); 2004(8);

Announcement: 2003(10)

FAQ: 289

Voluntary Withholding Other Than by Employers

Legislation: PA 17-147, § 6

Statute: 12-707(c)

Regulation: 12-705(c)-1

Wage and Tax Statement

Legislation: PA 17-147, § 7

Statute: 12-705(b)

Regulation: 12-706(b)-1

FAQ: 126

Wages Paid Through an Agent, Fiduciary or Other Person on Behalf of Two or More Employers

Legislation: PA 17-147, § 6

Statute: 12-705(a)

Regulation: 12-705(a)-7

Withholding or Exemption Certificate

Legislation: PA 17-147, § 6

Statute: 12-705(a)

Regulation: 12-705(a)-4

Announcement: 96(2)

FAQ: 321, 324, 327, 383


Back to Alphabetical Index