DRS: 12-740-01, Who must file a Connecticut income tax return

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. § 12-740-1.  Who must file a Connecticut income tax return.

(a) Except as otherwise provided in these sections, a Connecticut income tax return shall be made and filed by or for:

(1) every resident individual having federal gross income, increased by any applicable modifications as set forth in §12-701(a)(20)-2 of Part I, in excess of such individual’s Connecticut personal exemption;

(2) every resident trust or estate that either had a federal fiduciary income tax return filed for it or that had any Connecticut income;

(3) every nonresident individual having:

(A)(i) income derived from or connected with Connecticut sources, as determined under Part II, and (ii) federal gross income, increased by any applicable modifications as set forth in §12-701(a)(20)-2 of Part I, in excess of such individual’s Connecticut personal exemption; or

(B) incurred a net operating loss for Connecticut income tax purposes but not for federal income tax purposes; or

(C) incurred a net passive activity loss or net capital loss for Connecticut income tax purposes but did not incur a net passive activity loss or net capital loss, respectively, for federal income tax purposes;

(4) every part-year resident individual meeting any of the following conditions:

(A)(i) such individual has income derived from or connected with sources within Connecticut (as determined under Part III), and (ii) such individual’s federal gross income, increased by any applicable modifications as set forth in §12-701(a)(20)-2 of Part I, exceeds such individual’s Connecticut personal exemption; or

(B) such individual is a nonresident of Connecticut at the close of the taxable year and has incurred a net operating loss for Connecticut income tax purposes but did not incur a net operating loss for federal income tax purposes; or

(C) such individual is a nonresident of Connecticut at the close of the taxable year and has incurred a net passive activity loss or net capital loss for Connecticut income tax purposes but did not incur a net passive activity loss or net capital loss, respectively, for federal income tax purposes;

(5) every nonresident trust or estate meeting any of the following conditions:

(A) such trust or estate has income derived from or connected with Connecticut sources, as determined in accordance with the applicable regulations of Parts II and IV as in the case of a nonresident individual; or

(B) such trust or estate incurred a net operating loss for Connecticut income tax purposes, but not for federal income tax purposes; or

(C) such trust or estate incurred a net passive activity loss or net capital loss for Connecticut income tax purposes but did not incur a net passive activity loss or net capital loss, respectively, for federal income tax purposes;

(6) every part-year resident trust meeting any of the following conditions:

(A) such trust had a federal fiduciary income tax return filed for it; or

(B) such trust had any Connecticut income during the residency portion of its taxable year; or

(C) such trust had income derived from or connected with Connecticut sources, as determined under Parts II and IV as in the case of a nonresident individual, during the nonresidency portion of its taxable year; or

(D) such trust is a nonresident of Connecticut at the close of the taxable year and has incurred a net operating loss for Connecticut income tax purposes but did not incur a net operating loss for federal income tax purposes; or

(E) such trust is a nonresident trust at the close of the taxable year and has incurred a net passive activity loss or net capital loss for Connecticut income tax purposes but did not incur a net passive activity loss or net capital loss, respectively, for federal income tax purposes; and

(7) every person seeking a refund, even though a Connecticut income tax return would not otherwise be required under the preceding conditions.

(b) A person who comes within any of the requirements set forth in subsection (a) of this section shall file a return even if such return, after any Connecticut personal exemption and any Connecticut personal credit, discloses no income tax liability.

(c)(1) Every member of the armed forces of the United States who is:

(A) a resident individual, wherever stationed, is subject to the provisions of subdivision (a)(1) of this section;

(B) a nonresident individual stationed in Connecticut is subject to the provisions of subdivision (a)(3) of this section. Thus, if such individual’s only income is military pay and other income that is not derived from or connected with sources within Connecticut, no Connecticut income tax return need be filed. However, if such individual has (i) income derived from or connected with sources within Connecticut, as determined under Part II, and (ii) federal gross income, increased by any applicable modifications as set forth in §12-701(a)(20)-2 of Part I, in excess of such individual’s Connecticut personal exemption, then a Connecticut income tax return shall be filed.

(2) Except as otherwise provided in Section 12-724 of the general statutes with respect to a member of the armed forces who is serving in an area properly designated as a combat zone or who is hospitalized as a result of such service, every member of the armed forces who is required to file a Connecticut income tax return shall file at the same time and in the same manner as any other individual.

(Effective November 18, 1994.)