DRS: Filing Requirements for Students

 
Filing Requirements for Students

In general, the filing requirements for students are the same as for any other taxpayer.  If a student meets the requirements to file a Connecticut income tax return, he or she would file a resident or nonresident return, based upon his or her residency status.

Nonresident who is a Student in Connecticut

Who is Required to File a Connecticut Return?

If you are a resident of another state who worked in Connecticut, you must file a Connecticut income tax return if your total adjusted gross income for the year from all sources, as reported on your federal income tax return, exceeded $14,000 (single filer).  If your total income did not exceed that amount but you had Connecticut income tax withheld from your income, you must also file a Connecticut income tax return.

What Form Should You File?

File Form CT-1040NR/PY if you were a nonresident of Connecticut who is required to file a Connecticut return.  A nonresident is anyone whose legal residence is in another state and who does not maintain a permanent place to live in Connecticut at which he or she lives for more than 183 days in the year.  If you are a student who is living in Connecticut only for the purpose of earning a degree at a Connecticut college or completing a co-op work assignment, you will be considered a nonresident of Connecticut for the period of time that it takes to complete the degree as long as you maintain your legal residence outside of Connecticut. 

You may also have to file a resident return in the state in which you are a resident.  That state may allow you to claim a credit on the resident return for taxes paid to Connecticut on the income earned in Connecticut.  Please contact the tax department in your home state for further information.

Connecticut Resident Who is a Student in Another State 

Who Is Required to File a Connecticut Return? 

If you are a resident of Connecticut who is a student in another state, you must file a Connecticut income tax return if your total adjusted gross income for the year from all sources, as reported on your federal income tax return, exceeded $14,000 (single filer).  If your total income did not exceed that amount but you had Connecticut income tax withheld from your income, you must also file a Connecticut income tax return. 

What Form Should You File?

File Form CT-1040 if you are a resident who is required to file a return.  If you worked in another state and paid tax to that state, you will probably also have to file a nonresident tax return in that state.  Connecticut will allow you to claim credit on the CT-1040 for the tax you paid to the other state. That credit will offset the tax owed to Connecticut on that income.  Complete Schedule 2, Form CT-1040, to claim the credit.