Connecticut State Department of Revenue Services

NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at drs@po.state.ct.us. If contacting DRS by phone, please plan for wait times that may be longer than usual. See DRS FAQ's, which now include important information regarding Connecticut sales tax. Frequently Asked Questions

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 taxes withheld; or
    2. You made estimated tax payments to Connecticut; or
    3. You meet the gross income test; or
    4. You had a federal alternative minimum tax liability.

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; or
    2. You made estimated tax payments to Connecticut; or
    3. 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
    4. 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.