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Connecticut Subtraction Modification of Pension andAnnuity Income
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42% of Pension or Annuity Income If your filing status is single, married filing separately, or head of household with federal AGI for the taxable year of less than $75,000 or married filing jointly with federal AGI of less than $100,000, and you receive income from certain pensions and annuities...
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Do I owe Alternative Minimum tax for Connecticut? |
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If you were required to pay the federal alternative minimum tax for 2021, you must file Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals...
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Social Security Benefits ExemptFrom Connecticut Income Tax
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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 Filing status Federal AGI (Form CT-1040, line 1) Subtraction Modif...
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Connecticut Definition of “Residential Building” |
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Definition of “Residential Building” Expanded for Purposes of the Crumbling Foundation Subtraction Modification Current law allows a taxpayer to subtract the amount of any financial assistance received from the Crumbling Foundations Assistance Fund, or paid to or on behalf of the owne...
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Connecticut Angel Investor Tax Credit
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An angel investor must apply to Connecticut Innovations, Inc. (CII) to reserve the credit and must receive an Angel Investor Tax Credit Voucher from CII before claiming the credit on the income tax return Any tax credit claimed but not applied against the income tax liability may be carried forwa...
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I did not receive the full amount of my refund. Who do I contact? |
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If you are due a refund but have not paid certain obligations to Connecticut state agencies or the IRS, all or part of your overpayment may be used to pay all or part of these outstanding debts or taxes. You will be advised by mail if your refund is reduced for this reason and will be given informa...
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Connecticut Teachers’ Retirement System Income
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Connecticut Teachers’ Retirement System Income Under prior law, retired teachers were only allowed to claim the teachers’ pension subtraction on the income they received from the Connecticut Teachers’ Retirement System. For taxable years beginning on or after January 1, 2021, ...
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How do I file an extension for Connecticut? |
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Extension of Time to File To request an extension of time to file your return, you must file Form CT-1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals, and pay all the tax you expect to owe on or before the due date. Visit portal.ct.gov/TSC to fil...
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What date does my Connecticut return have to be filed by?
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Your Connecticut income tax return is due on or before April 15, 2022. If you are not a calendar year filer, your return is due on or before the fifteenth day of the fourth month following the close of your taxable year. If the due date falls on a Saturday, Sunday, or legal holiday, the return will...
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Connecticut Filing Status |
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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 ...
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Do I have to file a Connecticut return?
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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;...
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How do I determine my resident status? |
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You are a resident for the 2021 taxable year if: • Connecticut was your domicile (permanent legal residence) for the entire 2021 taxable year; or • You were not domiciled in Connecticut but you maintained a permanent place of abode in Connecticut during the entire 2021 taxable year an...
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Connecticut Contributions
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Below is a list of charities for which you may use your tax return to contribute all or a portion of your refund. Enter your total contributions on Form CT-1040, Connecticut Resident Income Tax Return, Schedule 5, Line 70. Your contribution is irrevocable. To contribute directly, send your contri...
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Connecticut Payment Options |
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Pay Electronically To make a direct payment visit the TSC at portal.ct.gov/TSC and follow the prompts or visit https://drsindtax.ct.gov. You can authorize DRS to transfer funds from your bank account (checking or savings) to a DRS account by entering your bank account number and your bank routing...
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Connecticut Use Tax
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Connecticut taxpayers owe use tax on purchases of taxable goods or services when Connecticut sales tax is not collected at the time of sale. Most often, this results from purchases made online or out-of-state. Together, sales and use taxes ensure that taxable purchases of goods and services used in...
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