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Recently Enacted Federal Legislation May Impact Certain CT Taxpayers

Federal legislation enacted on December 20, 2019, retroactively extended several tax provisions that expired at the end of 2017. Some of the provisions such as the federal tuition and fees deduction, were extended for taxable years 2018, 2019 and 2020. For more information on these federal legislative changes visit the IRS website at https://www.irs.gov/forms-pubs/legislative-impact-on-tax-forms.

Filers of Form CT-1040

The tuition and fees deduction is taken into account in determining federal adjusted gross income. Therefore, no changes are required to Form CT-1040, Connecticut Resident Income Tax Return, or Form CT-1040X, Amended Connecticut Income Tax Return for Individuals.Taxpayers filing either of these forms should follow the regular filing process.

Filers of Form CT-1040NR/PY, Connecticut Nonresident and Part-Year Resident Income Tax Return

The Connecticut Department of Revenue Services will not revise Schedule CT-SI, Nonresident or Part-Year Resident Schedule of Income From Connecticut Sources, or Schedule CT-1040AW, Part-Year Resident Income Allocation, for taxable year 2018 to take into account the tuition and fees deduction. The 2019 forms take this deduction into account.

Taxpayers filing their original 2018 Form CT-1040NR/PY,claiming the tuition and fees deduction, or Form CT-1040X, to amend their original 2018 Form CT-1040NR/PY in order to claim the tuition and fees deduction, should file a paper return.

Taxpayers filing an original 2018 Form CT-1040NR/PY: report the amount of tuition and fees on Line 27 of Schedule CT-1040AW, and on Line 27 of Schedule CT-SI (write the amount over the shaded box).

Taxpayers filing Form CT-1040X: attach a copy of your corrected Schedule CT-SI, and a copy of your corrected Schedule CT-1040AW. Taxpayers must include the following statement as the reason for amending the return: Tuition and fees deduction per Public Law 116-94, SECURE Act.