Connecticut State Department of Revenue Services

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Personal Income Tax - Nexus

Connecticut Residents

You are required to file a Connecticut income tax return if you were a resident for the entire year or consent to be treated as a resident for the entire year and any of the following is true for the taxable year:

    1. You had Connecticut income tax withheld;
    2. You made estimated tax payments to Connecticut;
    3. You had a Pass-through Entity Tax Credit (PE Tax Credit);
    4. You meet the gross income test;
    5. You had a federal alternative minimum tax liability;
    6. You are claiming the Connecticut earned income tax credit.

Nonresidents and Part-Year Residents

You are required to file a Connecticut income tax return if you were a nonresident or part-year resident for the taxable year and any of the following is true for the taxable year:

    1. You had Connecticut income taxes withheld;
    2. You made estimated tax payments to Connecticut or made a payment with a request for extension of time to file your return;
    3. You had a Pass-through Entity Tax Credit (PE Tax Credit) and your PE did not elect to remit composite income tax payments on your behalf;
    4. You were a part-year resident who meets the gross income test, or who had a federal alternative minimum tax liability for the taxable year; or
    5. You were a nonresident with Connecticut source income who meets the gross income test, or who had a federal alternative minimum tax liability for the taxable year.