DRS: Joint filers -different residency

 
Joint filers with different residency status

If you and your spouse file a joint federal income tax, you will generally have to file your Connecticut return as "filing jointly for federal and Connecticut".  However, review the following for guidance if you and your spouse were residents of different states during the year: 
 
  • If you are a resident or nonresident of Connecticut and your spouse is a part-year resident of Connecticut, filing separately for Connecticut only is your Connecticut income tax filing status.
  • If you are both part-year residents of Connecticut but do not have the same period of residency (i.e. you moved into or out of Connecticut at different times), filing separately is your Connecticut income tax filing status.
  • If you are both part-year residents of Connecticut and have the same period of residency (moved into or moved out of Connecticut at the same time), filing jointly for federal and Connecticut is your Connecticut income tax filing status.
  • If you are a resident of Connecticut and your spouse is a nonresident of Connecticut, filing separately for Connecticut only is your Connecticut income tax filing status unless you both elect to be treated as residents of Connecticut for the entire taxable year and to file a joint Connecticut income tax return. If an election is made, filing jointly for federal and Connecticut is your Connecticut income tax filing status.
  • If you are both nonresidents of Connecticut and only one of you has income derived from or connected with sources within Connecticut, only that spouse is required to file a Connecticut income tax return and that spouse’s Connecticut income tax filing status is filing separately unless you both elect to file a joint Connecticut income tax return. If an election is made, filing jointly for federal and Connecticut is your Connecticut income tax filing status.
Military personnel and their spouses, please visit our webpage Income Tax Information for Members of the Armed Forces.