DRS: 12-702(c)(1)-1, Connecticut income tax returns of husband and wife

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications, 111 Phoenix Avenue, Enfield, CT 06082,  colp@jud.state.ct.us. Copies of DRS forms and publications are available at http://www.ct.gov/drs.

Conn. Agencies Regs. § 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 Connecticut taxable income on separate Connecticut income tax returns as married individuals filing separately. Each spouse, in computing his or her federal tentative minimum tax for Connecticut alternative minimum tax purposes, shall compute it as a married individual filing separately.

(b) Joint federal income tax returns. The federal rules for determining whether a husband and wife qualify for filing a joint federal income tax return also apply for Connecticut income tax purposes. If a husband and wife (other than a husband and wife described in subsection (c) or (d) of this section) file a joint federal income tax return, or if neither spouse files a federal income tax return, they shall file a joint Connecticut income tax return even though one spouse has no income, in which event their income tax liabilities shall be joint and several and each shall be liable for the entire income tax on such joint return. The provisions of this subsection also apply to a husband and wife where each is a part-year resident and has the same period of residence.

(c) Husband and wife with different resident status. (1) Resident or nonresident married to part-year resident. If one spouse is a resident and the other spouse is a part-year resident, the resident spouse and the part-year resident spouse shall each file a separate Connecticut income tax return as a married individual filing separately, regardless of whether the spouses file joint or separate federal income tax returns. If one spouse is a nonresident and the other spouse is a part-year resident, the part-year resident spouse (and the nonresident spouse, if otherwise required to file a Connecticut income tax return) shall file a separate Connecticut income tax return as a married individual filing separately, regardless of whether the spouses file joint or separate federal income tax returns. The provisions of this subsection also apply to a husband and wife where each is a part-year resident but each has a different period of residence.

(2) Resident married to nonresident. If one spouse is a resident and the other spouse is a nonresident, the resident spouse (and the nonresident spouse, if otherwise required to file a Connecticut income tax return) shall file a separate Connecticut income tax return as a married individual filing separately, unless the spouses file a joint federal income tax return, and they elect to file a joint Connecticut resident income tax return in which their joint Connecticut taxable income is determined as if both were residents. If the spouses file such a joint Connecticut resident income tax return, they shall be jointly and severally liable for the entire Connecticut income tax on such return. Such spouses may revoke their election to file a joint Connecticut income tax return, even if they have not or cannot revoke their election to file a joint federal income tax return. If they file separate Connecticut income tax returns, their income tax liabilities shall be separate.

(d) Nonresident husband and wife where only one spouse has Connecticut-sourced income. If both spouses are nonresidents and they file a joint federal income tax return, but only one spouse had income derived from or connected with sources within this state during the taxable year, only that spouse is required to file a Connecticut income tax return as a married individual filing separately, and only that spouse’s income is used as the basis for the calculation of Connecticut income tax liability. However, the spouses may both elect to file a joint Connecticut nonresident income tax return, in which case their joint income shall be used to determine their Connecticut taxable income. If the spouses file such a joint Connecticut nonresident income tax return, they shall be jointly and severally liable for the entire Connecticut income tax on such return. Such spouses may revoke their election to file a joint Connecticut income tax return, even if they have not or cannot revoke their election to file a joint federal income tax return.

(e) Member of the armed forces. Every married member of the armed forces of the United States who:

(1) files a federal income tax return as a married individual filing separately, is subject to the provisions of subsection (a) of this section (separate Connecticut income tax returns); or

(2) files a joint federal income tax return and is a resident individual married to a nonresident individual, is subject to the provisions of subsection (c) of this section (husband and wife with different resident status); or

(3) files a joint federal income tax return and is a nonresident individual married to a resident individual, is subject to the provisions of subsection (c) of this section (husband and wife with different resident status); or

(4) files a joint federal income tax return and is a nonresident individual married to a nonresident individual, is subject to the provisions of subsection (d) of this section (nonresident spouses, where only one spouse has Connecticut-sourced income).

(f) While this section pertains to Section 12-702(c)(1) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.

(Effective November 18, 1994.)