For taxable years beginning on or after January 1, 2019, the adjusted gross income thresholds for determining the amount of Social Security benefits excluded from Connecticut income tax are revised as follows:
Federal AGI
(Form CT-1040, line 1)
Single
or
Married Filing Separately
Less than $75,000
$75,000 or more
100% of the Social Security benefits included in federal AGI.
The amount of Social Security benefits calculated in the Social Security Benefit Adjustment Worksheet found on Page 25.
Married Filing Jointly,
Qualifying Widow(er), or
Head of Household
Less than $100,000
$100,000 or more
100% of the Social Security benefits included in federal AGI
The amount of Social Security benefits calculated in the Social Security Benefit Adjustment Worksheet found on Page 2.
