HOLIDAY MESSAGE - The Department of Revenue Services will be closed on Monday, May 30, 2022, a state holiday.


Child Tax Rebate - A new child tax rebate was recently authorized by the Connecticut General Assembly, click here to learn more.

Gas Tax - For updated information on the Suspension of the Motor Fuels Tax click here

Sales tax relief for sellers of meals: - Click here for updated information

myconneCT - Learn more about myconneCT

What is the Gross Income Test - Nexus

You are required to file a Connecticut income tax return if your gross income for the taxable year exceeds:

  • $12,000 and you are married filing separately;
  • $15,000 and you are filing single;
  • $19,000 and you are filing head of household; or
  • $24,000 and you are filing jointly or qualifying widow(er).

Gross income means all income you received in the form of money, goods, property and services that is not exempt from federal tax and includes any additions to income from Forms CT-1040 or CT-1040NR/PY, Schedule 1.

Gross income includes, but is not limited to, the following items:

  • Compensation for services, including wages, fees, commissions, taxable fringe benefits, and similar items;
  • Gross income from a business;
  • Capital gains;
  • Interest and dividends;
  • Gross rental income;
  • Gambling winnings;
  • Alimony;
  • Taxable pensions and annuities;
  • Prizes and awards;
  • Your share of income from partnerships, S corporations, estates or trusts;
  • IRA distributions;
  • Unemployment compensation;
  • Federally taxable social security.