You must file a Connecticut resident income tax return if you were a resident for the entire year and any of the following is true for the 2021 taxable year:
• You had Connecticut income tax withheld;
• You made estimated tax payments to Connecticut or a payment with Form CT‑1040 EXT;
• You had a PE Tax Credit; • You meet the Gross Income Test;
• You had a federal alternative minimum tax liability; or
• You are claiming the Connecticut earned income tax credit (CT EITC).
If none of the above apply, do not file a Connecticut resident income tax return.