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How do I determine my resident status?

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Question
How do I determine my resident status?

Answer

A resident is anyone whose domicile is Connecticut regardless of whether the individual actually lives in the state.  Domicile is the place you call home and to which you intend to return whenever you are away.  A person's domicile is sometimes called his legal residence or home of record.  

A person domiciled outside Connecticut can also be a resident of Connecticut if the person has a permanent place to live in Connecticut and spends more than 183 days in the state during the taxable year.  

A part-year resident is anyone who changed his or her permanent legal residence by moving into or out of Connecticut during the taxable year.  

A nonresident is anyone who is not a resident or part-year resident of Connecticut for any part of the year.  

Someone who is domiciled in Connecticut can be considered a nonresident for tax purposes if all three of the following are true for the entire taxable year:  

  1. The person did not have a permanent place to live in Connecticut and
  2. He or she had a permanent place to live elsewhere and
  3. He or she did not spend more than 30 days in Connecticut in during the taxable the year.  

If you lived for an extended period of time in a foreign country, you may also be eligible to be treated as a nonresident. 

For further information, consult your Connecticut tax booklet.


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Article Details
Views: 1156 Created on: Jun 15, 2013
Date updated: Jan 04, 2019
Posted in: States, Connecticut

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