Generally, your filing status must match your federal income tax filing status for this year. If you are not certain of your filing status , consult the information in your federal income tax booklet or call the IRS at 800-829-1040. Although you and your spouse file jointly for federal purposes, you may be required to file separate Connecticut returns. SeeSpecial Rules for Married Individuals.
If your filing status is qualifying widow(er) with dependent child on federal Form 1040 or 1040A, do not enter your deceased spouse’s name or SSN in the spaces provided for spouse’s name and spouse’s SSN on Form CT-1040.
When both spouses are part-year residents of Connecticut but do not have the same period of residency, married filing separately is your Connecticut income tax filing status. When both spouses are part-year residents of Connecticut and have the same period of residency, you may choose married fi ling jointly or married filing separately as your Connecticut income tax filing status.
When one spouse is a nonresident alien and the other is a citizen or resident of the United States, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless:
• An election is made by the nonresident alien and his or her spouse to file a joint federal income tax return;
• A married filing joint return is filed for federal income tax purposes; and
• The spouses are otherwise required or permitted to file a joint Connecticut income tax return.
The election to file a joint return means the joint federal adjusted gross income must be used on Form CT-1040, Line 1. It also means the spouse who would not otherwise be required to file is now jointly and severally liable for any tax liability associated with the filing of the income tax return. If you are filing a joint federal return with your spouse but are required to file a separate Connecticut return, each of you will have to recompute your federal adjusted gross income as if you were each filing as married fi ling separately for federal income tax purposes. Enter on Form CT-1040, Line 1, your income as recalculated.