What is my Connecticut Residency Status?
To determine your residency status and the proper Connecticut income tax return to file, review the following.
Resident: (Complete Form CT-1040)
Connecticut was my domicile (permanent legal residence) for the entire year; or
My domicile was outside Connecticut but I maintained a permanent place of abode in Connecticut and spent a total of more than 183 days in Connecticut during the taxable year, and I am not a part-year resident.
Part-Year Resident: (Complete Form CT-1040NR/PY)
I was a resident of Connecticut for part of the year. I changed my domicile by moving into or out of Connecticut during the taxable year.
Nonresident: (Complete Form CT-1040NR/PY)
I was not a resident or part-year resident for any part of the year; and
I had income, gains or losses from Connecticut sources.
Who Must File a Connecticut Return?
If you are a resident or part-year resident of Connecticut and you meet the gross income test, you must file a Connecticut income tax return. If your gross income is less than that amount but you had Connecticut income tax withheld from your wages, you must also file a Connecticut income tax return.
If you are a nonresident of Connecticut with Connecticut source income and you meet the gross income test, you must file a Connecticut income tax return. If your gross income is less than that amount but you had Connecticut income tax withheld from your wages, you must also file a Connecticut income tax return. Connecticut source income includes wages earned for working in Connecticut, income from a business or trade conducted in Connecticut, and income from the sale or rental of real or tangible personal property located in Connecticut.
Gross Income Test
A taxpayer meets the gross income test if his or her total income for the year, including income earned within and without Connecticut exceeds:
- $12,000 - married filing separately;
- $15,000 - filing single;
- $19,000 - filing head of household; or
- $24,000 - filing jointly or qualifying widow(er) with dependent child.
My Income is Exempt from Federal Income Tax by Treaty, Am I Subject to Connecticut Tax on that Income?
Income that is exempt from federal income tax by treaty between the United States and your native country, is not exempt from Connecticut income tax. In calculating your Connecticut income tax, you must begin with federal adjusted gross income and add to that amount any “treaty income” that is excluded from federal income tax. See the Connecticut income tax instructions for more information.
Domicile (permanent legal residence) is the place you intend to have as your permanent home. It is the place you intend to return to whenever you are away. You can have only one domicile although you may have more than one place to live. Your domicile does not change until you move to a new location and definitely intend to make your permanent home there. If you move to a new location but intend to stay there only for a limited time (no matter how long), your domicile does not change. This also applies if you are working in a foreign country.
Permanent Place of Abode is a residence (a building or structure where a person can live) that you permanently maintain, whether or not you own it, and generally includes a residence owned by or leased to your spouse. Army barracks, motel rooms and rooms in a dormitory which do not contain facilities ordinarily found in a dwelling, such as facilities for cooking, bathing, etc. are generally not deemed a permanent place of abode. A permanent place of abode is not deemed permanent if it is maintained only during a temporary stay (a fixed and limited period) for the accomplishment of a particular purpose.
Example 1: Maria is a resident of Spain. She is attending the University of Bridgeport as a full time student to receive her Doctorate in Psychology. This doctorate program will take 3 years to accomplish. She will live in a dorm on campus for the entire 3 years. Because Maria’s domicile is Spain and she resides in the dorm, she will be treated as a nonresident for Connecticut purposes. The dorm is not considered a permanent place of abode. Maria must file Form CT-1040NR/PY as a nonresident if her total income exceeds $15,000 for the year and she has Connecticut source income or if her total income was $15,000 or less but she had Connecticut income tax withheld.
Example 2: Alexander is a resident of Romania. He is attending UConn Medical School as a full time student to receive his M.D. The program will take 3 years to accomplish. Alexander is renting a house in Farmington for the three years. As soon as the degree is awarded, Alexander plans on permanently moving back home to Romania and his VISA will expire at the end of that time. Because Alexander’s domicile is Romania and Alexander is in Connecticut “for the accomplishment of a particular purpose” (to receive his M.D.) and he is here for a “fixed and limited period” (the 3 year course of study), he will be treated as a nonresident for Connecticut income tax purposes.
Example 3: Sue is a resident of People’s Republic of China. She is attending Yale Law School as a full time student to receive her Juris Doctor. Sue is renting an apartment in New Haven and lived in the apartment for all of the year. Once Sue is awarded her degree, she plans on staying in Connecticut to work for a few years to get legal experience. Because her stay in Connecticut is not limited to the time necessary to receive her degree, she will be treated as a Connecticut resident and must file a Connecticut resident income tax return if her total income exceeds $15,000 for the year or if her total income was $15,000 or less but she had Connecticut income tax withheld.