Generally, your filing status on your Connecticut return must match your federal income tax filing status. If you are not certain of your filing status for 2021, consult the information in your federal income tax booklet or call the IRS at 800‑829‑1040.
There are certain situations where you and your spouse may be required to file separate Connecticut returns even though you file jointly for federal purposes. See Special Rules for Married Individuals, below.
If your filing status is qualifying widow(er) on federal Form 1040, or federal Form 1040‑SR, 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.