Topical Index to Rulings and
Administrative Pronouncements Covering
INCOME TAX INDEX
A | B | C | D | E | F | G| H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
Statute: 12-708
Regulation: 12-708-6
Accounting Period
Statute: 12-708
Regulation: 12-708-1
Change of Accounting Method
Statute: 12-708
Regulation: 12-708-7; 12-708-8; 12-708-9
Change of Accounting Period
Statute: 12-708
Regulation: 12-708-2 (repealed eff. 6/11/14); 12-708-3; 12-708-4
Returns of Trusts, Estates or Partnerships For Short Taxable Years
Statute: 12-708
Regulation: 12-708-5
ADJUSTED GROSS INCOME, RESIDENT INDIVIDUALS: (see TAXABLE INCOME, RESIDENT INDIVIDUALS)
ALLOCATION AND APPORTIONMENT: (see also TAXABLE INCOME, NONRESIDENT INDIVIDUALS)
Allocation and Apportionment of Income From a Business, Trade, Profession or Occupation Carried On Partly Within and Partly Without Connecticut
Statute: 12-711(c)
Regulation: 12-711(c)-4
Special Notice: 2014(5), 2016(6); 2017(1)
Alternate Method of Allocation
Statute: 12-712(d)
Regulation: 12-712(d)-1
Athletes and Entertainers
Statute: 12-711(c)
Regulation: 12-711(c)-7
Business, Trade, Profession or Occupation Carried On Partly Within Connecticut
Statute: 12-711(c)
Regulation: 12-711(c)-3
Special Notice: 2014(5), 2016(6); 2017(1)
Business, Trade, Profession or Occupation Carried On Partly Within and Partly Without Connecticut
Statute: 12-711(c)
Regulation: 12-711(c)-2
Special Notice: 2014(5), 2016(6), 2017(1)
Earnings of Nonresident Employees and Officers Rendering Personal Services Within Connecticut
Statute: 12-711(c)
Regulation: 12-711(c)-5
Income and Deductions Partly From Connecticut Sources
Statute: 12-711(c)
Regulation: 12-711(c)-1
Military Pay
Statute: 12-711(d)
Regulation: 12-711(d)-1
Informational Publication: 92(2), 92(2.1), 92(2.2), 92(2.3); 92(2.4); 92(2.5); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)
Purchase and Sale for Own Account
Statute: 12-711(f)
Regulation: 12-711(f)-1
Security and Commodity Brokers
Statute: 12-711(c)
Regulation: 12-711(c)-6
Statute: 12-700a; 12-701(a)(23), 12-701(a)(24), 12-701(a)(25), 12-701(a)(26), 12-701(a)(27, 12-701(a)(28), 12-701(a)(29), 12-701(a)(30), 12-701(a)(31)
Ruling: 2001-1
Special Notice: 98(4); 2003(21)
Informational Publication: 94(2), 94(2.1), 94(2.2), 94(2.3); 94(2.4); 2001(9); 2005(31)
AMENDED RETURNS: (see RETURNS)
Statute: 12-704d
Special Notice: 2010(3); 2010(7); 2016(6); 2021(6)
ASSESSMENTS: (see also INTEREST AND PENALTIES)
Agreement Extending Time for Assessing Deficiency or Claiming Refund
Statute: 12-733(f)
Regulation: 12-733(f)-1
Appeals
Statute: 12-730
Commissioner’s Assessment on Best Information
Statute: 12-735(b)
Regulation: 12-735(b)-1
Final Assessment of Deficiency. Protest. Notice of Determination
Statute: 12-729
General
Statute: 12-35h
Interest, Deficiency Assessments
Statute: 12-728(a)
Regulation: 12-728(a)-1
Jeopardy Assessments
Statute: 12-729a
Liens
Statute: 12-734
Regulation: 12-734-1
Mathematical Errors
Statute: 12-731
Regulation: 12-731-1
Notice of Deficiency
Statute: 1-2a; 12-2f; 12-728(b)
Regulation: 12-728(b)-1
Notice of Proposed Deficiency
Statute: 12-733
Regulation: 12-733(a)-1
Penalties, Deficiency Assessments
Statute: 12-728(a)
Regulation: 12-728(a)-2
Terrorism Victims
Statute: 12-724
Regulation: 12-701(a)(9)-1; 12-740-9 (repealed eff. 3/8/06)
BIOSCIENCE VENTURE CAPITAL
Statute: 12-701(a)(20)
Special Notice: 2018(9), 2018(9.1)
CHET BABY SCHOLARS: (see REFUNDS (CONTRIBUTIONS TO SPECIAL ACCOUNTS))
CIVIL UNIONS: (see also specific topics)
Statute: 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)
Special Notice: 2006(11)
Informational Publication: 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)
Announcement: 2008(1); 2009(1); 2010(1); 2011(1); 2012(1); 2015(6); 2017(7)
COMPENSATION: (See TAXABLE INCOME, RESIDENT INDIVIDUALS; TAXABLE INCOME, NONRESIDENT INDIVIDUALS)
CONNECTICUT ESSENTIAL WORKERS COVID-19 ASSISTANCE FUND:
Legislation: PA 21-2, § 289 (June Spec. Sess.)
Legislation: PA 21-2, § 16 (June Spec. Sess.)
CREDIT BASED ON ADJUSTED GROSS INCOME:
Statute: 12-703, 17b-112(b)(11); 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)
Special Notice: 2002(12); 2006(11); 2009(3), 2015(7), 2015(7.1); 2016(6)
CREDIT FOR PERSONAL PROPERTY TAXES PAID ON MOTOR VEHICLE OR RESIDENCE:
Legislation: PA 21-2, § 432 (June Spec. Sess.)
Statute: 12-704c
Special Notice: 98(4); 2002(12); 2003(21); 2006(11); 2009(3); 2012(6); 2015(7), 2015(7.1); 2016(6); 2021(6)
Informational Publication: 96(9); 97(9); 97(9.1); 99(34); 2000(23); 2001(25); 2002(23); 2003(24); 2004(16); 2005(10); 2006(16); 2007(21); 2008(21); 2009(24); 2011(20); 2012(17); 2014(25); 2016(18); 2017(23)
CREDIT FOR "STEM" GRADUATES:
Statute: 12-704f (repealed eff. 6/26/19)
CREDIT FOR TAXES PAID TO ANOTHER JURISDICTION:
Amended Connecticut Income Tax Return to Report Any Change in the Amount of Income Tax Paid to Qualifying Jurisdiction
Legislation: PA 2021-x, § 1 [HB 6516]
Statute: 12-704(b)
Regulation: 12-704(b)-1
Special Notice: 92(2); 2018(9), 2018(9.1)
Definitions
Statute: 12-704(b)
Regulation: 12-704(a)-4
Disallowance
Statute: 12-704(c); 12-704(d)
Regulation: 12-704(c)-1
Intangible Person Property
Statute: 12-704(e)
Limitations, General
Statute: 12-704(a)
Regulation: 12-704(a)-2
Limitations, Credit Claimed for Income Taxes Paid Both to a Qualifying Jurisdiction and Also to One or More of its Political Subdivisions
Statute: 12-704(a)
Regulation: 12-704(a)-3
Special Notice: 92(2)
Resident or Part-Year Resident Credit for Taxes Paid to Another State, Political Subdivision of Another State, the District of Columbia, a Province of Canada or Political Subdivision of a Province of Canada
Statute: 12-704(a)
Regulation: 12-704(a)-1
Special Notice: 98(4)
DEFICIENCY ASSESSMENTS: (see ASSESSMENTS)
DEFINITIONS:
Statute: 12-701
EARNED INCOME TAX CREDIT:
Legislation: PA 21-2, § 430 (June Spec. Sess.)
Special Notice: 2013(7); 2014(5); 2015(7), 2015(7.1); 2016(6); 2021(6)
Informational Publication: 2011(18); 2012(9), 2012(9.1); 2013(19); 2015(20), 2015(20)(SP)
ECONOMIC NEXUS:
Statute: 12-726
Special Notice: 2009(3)
Informational Publication: 2010(29), 2010(29.1)
ELECTRONIC FUNDS TRANSFER: (see ELECTRONIC FUNDS TRANSFER (M))
ESTIMATED TAX:
Additional Withholding, Election
Statute: 12-720(a) (repealed effective 1/1/96)
Regulation: 12-720(a)-3 (repealed effective 4/6/00)
Declarations, Amended
Statute: 12-720(b) (repealed effective 1/1/96)
Regulation: 12-720(b)-1 (repealed effective 4/6/00)
Declaration, Composite (Alternative to Filing Group Declaration for S Corporations)
Statute: 12-720(a) (repealed effective 1/1/96)
Regulation: 12-720(a)-6 (repealed effective 4/6/00)
Announcement: 93(6)
Declarations, Filing Dates
Statute: 12-721(a) (repealed effective 1/1/96)
Regulation: 12-721(a)-1 (repealed effective 4/6/00)
Declarations, Group
Statute: 12-720(a) (repealed effective 1/1/96)
Regulation: 12-720(a)-5 (repealed effective 4/6/00)
Announcement: 93(6)
Declarations, Late Filed
Statute: 12-722
Regulation: 12-722(a)-2 (repealed eff. 1/1/04); 12-722-1
Informational Publication: 93(6), 93(6.1), 93(6.2), 93(6.3), 93(6.4), 93(6.5); 99(33); 2003(35); 2004(17); 2005(27); 2006(25); 2008(27); 2009(30); 2010(28); 2011(23); 2012(16); 2015(17); 2018(11); 2021(4)
Declarations Not Required from Certain Trusts and Estates
Statute: 12-720(d) (repealed effective 1/1/96)
Regulation: 12-720(d)-1 (repealed effective 4/6/00)
Declarations, Requirement
Statute: 12-720(a) (repealed effective 1/1/96)
Regulation: 12-720(a)-1 (repealed effective 4/6/00)
Informational Publication: 91(1), 91(1.1), 91(1.2), 91(1.3), 91(1.4); 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 92(5), 92(5.1), 92(5.2), 92(5.3), 92(5.4), 92(5.5), 92(5.6), 92(5.7), 92(5.8); 99(3), 99(3.1); 99(35); 2001(12); 2003(36); 2004(18); 2005(28); 2006(24); 2008(20); 2009(35); 2010(27); 2011(26); 2018(16)
Definitions
Statute: 12-701(a)(11); 12-701(a)(12)
Regulation: 12-701(a)(11)-1; 12-701(a)(12)-1
Informational Publication: 92(5), 92(5.1), 92(5.2), 92(5.3), 92(5.4), 92(5.5), 92(5.6), 92(5.7), 92(5.8); 99(35); 2003(36)
Excess Payments
Statute: 12-722(h)
Regulation: 12-722(h)-1 (repealed eff. 1/1/04)
Farmers and Fishermen
Statute: 12-722(m)
Special Notice: 98(4)
Policy Statement: 2000(3)
Informational Publication: 93(1), 93(1.1), 93(1.2), 93(1.3), 93 (1.4); 97(8), 97(8.1); 99(17); 2000(13); 2000(25); 2001(11); 2001(16); 2002(10); 2003(13); 2003(20); 2004(10); 2004(14); 2005(8); 2005(12);
Fiscal Years
Statute: 12-721(b) (repealed effective 1/1/96)
Regulation: 12-721(b)-1 (repealed effective 4/6/00)
General
Legislation: PA 11-6, §109 (not codified)
Statute: 12-700b (repealed 10/01/02); 12-720(a) (repealed effective 1/1/96); 12-721 (repealed effective 1/1/96); 12-722
Regulation: 12-722-1
Special Notice: 2002(12); 2009(3)
Informational Publication: 92(5), 92(5.1), 92(5.2), 92(5.3), 92(5.4), 92(5.5), 92(5.6), 92(5.7), 92(5.8); 99(21), 99(21.1); 99(35); 2000(26); 2001(24); 2002(18); 2002(22); 2002(24); 2003(10); 2003(21); 2003(23); 2003(28); 2003(32); 2003(36); 2004(15); 2004(18); 2004(23); 2005(9); 2005(16); 2005(24); 2005(9); 2005(28); 2006(11); 2006(18); 2006(23); 2006(24); 2007(22);
Announcement: 2003(1)
Installments, Amended
Statute: 12-722(c)
Regulation: 12-722(c)-1 (repealed effective 4/6/00)
Installments, Annualized Income
Statute: 12-722(j)
Regulation: 12-722(d)(2)-1 (formerly 12-722(j)-1)
Special Notice: 98(4)
Informational Publication: 93(6), 93(6.1), 93(6.2), 93(6.3), 93(6.4), 93(6.5); 99(33); 2003(35); 2004(17); 2005(27); 2006(25); 2008(27); 2009(30); 2010(28); 2011(23); 2012(16); 2015(17); 2018(11)
Installments, Number and Due Dates (When Requirement to Make Declaration of Estimated Tax Is Not Met until after the Fifteenth Day of the Fourth Month of the Taxable Year)
Statute: 12-722(a)
Regulation: 12-722(a)-1
Interest on Installment Due On or After an Individual's Death
Statute: 12-722(i)
Regulation: 12-722(i)-1 (repealed effective 4/6/00); 12-722-1; 12-722(n)-1
Interest on Late Paid Installments
Statute: 12-722(b)
Regulation: 12-722(b)-1 (repealed eff. 1/1/04)
Joint Declaration of Estimated Tax by Husband and Wife. Change of Status. Death of a Spouse
Statute: 12-720(a) (repealed effective 1/1/96); 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)
Regulation: 12-720(a)-7 (repealed effective 4/6/00)
Special Notice: 2006(11)
Partnerships and S Corporations
Statute: 12-720(a) (repealed effective 1/1/96)
Regulation: 12-720(a)-4 (repealed effective 4/6/00)
Payments on Account of Income Tax
Statute: 12-722(g)
Regulation: 12-722(g)-1 (repealed eff. 1/1/04)
Prepayments
Statute: 12-722(f)
Regulation: 12-722(f)-1 (repealed eff. 1/1/04)
Short Taxable Year
Statute: 12-720(c) (repealed effective 1/1/96)
Regulation: 12-720(c)-1 (repealed effective 4/6/00)
Trusts and Estates
Statute: 12-720(a) (repealed effective 1/1/96)
Regulation: 12-720(a)-2 (repealed effective 4/6/00)
Informational Publication: 94(7); 2007(28); 2008(28); 2009(26); 2009(37), 2009(37.1)
Announcement: 91(10)
Underpayments of Estimated Tax. Additions to Tax
Statute: 12-722(b)
Regulation: 12-722(b)-1 (repealed eff. 1/1/04)
Special Notice: 93(4); 2002(12)
Announcement: 2003(1)
Statute: 12-702; 12-710; 12-724; 32-610
Special Notice: 2002(12); 2009(3); 2015(7), 2015(7.1); 2016(6)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2000(29); 2001(12); 2001(31); 2002(14); 2002(28)
EXTENSIONS OF TIME:
Armed Forces, Special Rules
Statute: 12-724
Informational Publication: 92(2.5); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)
Regulation: 12-723-7
General
Statute: 12-723
Regulation: 12-723-1
Announcement: 2001(8); 2001(8.1)
Group Returns
Statute: 12-723
Regulation: 12-723-2 (repealed eff. 6/11/14)
Informational Returns
Statute: 12-723
Regulation: 12-723-4
Payment of Connecticut Income Tax
Statute: 12-723
Regulation: 12-723-3
Extension, Request by Person Other than Taxpayer
Statute: 12-723
Regulation: 12-723-6
Withholding Tax Returns
Statute: 12-723
Regulation: 12-723-5
FIDUCIARY ADJUSTMENT:
Definition
Statute: 12-701(a)(10)
Regulation: 12-701(a)(10)-1
Special Notice: 2009(3)
Modifications: Additions
Statute: 12-701(a)(10)
Regulation: 12-701(a)(10)-2
Special Notice: 2009(3); 2014(5)
Statute: 12-701(a)(10)
Regulation: 12-701(a)(10)-3
Set-asides for Charitable Purposes
Statute: 12-701(a)(10)
Regulation: 12-701(a)(10)-4
HOLOCAUST VICTIM SETTLEMENT PAYMENTS:
Statute: 12-701(a)(20); 12-701(a)(24); 12-701(a)(30); 12-701(a)(35); 12-701(a)(36)
HOMEOWNERSHIP INCENTIVE PROGRAM:
Statute: 12-62s
Special Notice: 2014(5)
HOUSEHOLD EMPLOYEES: (see WITHHOLDING, Household Employers)
INDIVIDUAL DEVELOPMENT ACCOUNT:
Statute: 12-701(a)(20)
INNOCENT SPOUSE: (see JOINT FILING BY SPOUSE)
INSURANCE REINVESTMENT CREDIT:
Statute: 38a-88a
Special Notice: 2000(15)
Informational Publication: 2001(17); 2004(20)
INTEREST AND PENALTIES: (see also ASSESSMENTS)
General
Regulation: 12-735(a)-1
Interest, Deficiency Assessments
Statute: 12-728(a)
Regulation: 12-728(a)-1
Special Notice: 2018(9), 2018(9.1)
Interest, Estimated Tax Installment Due On or After an Individual's Death
Statute: 12-722(I), 12-722(n)
Regulation: 12-722(i)-1 (repealed effective 4/6/00); 12-722(n)-1
Interest, Late Paid Estimated Tax Installments
Statute: 12-722(b)
Regulation: 12-722(b)-1 (repealed eff. 1/1/04)
Penalty, Deficiency Assessment
Statute: 12-728(a)
Regulation: 12-728(a)-2
Special Notice: 2018(9), 2018(9.1)
Penalty, Evading or Failing to Collect, Account for or Pay over Tax. Penalty for Fraud
Statute: 12-736
Regulation: 12-736(a)-1
Penalty, Failure to File Statement of Payment to Another Person
Statute: 12-735(d)
Regulation: 12-735(d)-1
Penalty, False Statement Relating to Withholding Allowance
Statute: 12-738
Penalty, Willful Violations
Statute: 12-737
Special Notice: 2013(7)
Special Notice: 2012(6); 2013(7)
Informational Publication:
Claim for Refund by Nonobligated Spouse
Regulation: 12-732(a)-2
Connecticut Income Tax Returns of Husband and Wife
Statute: 12-702(c)(1); 12-702a; 12-724; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)
Regulation: 12-702(c)(1)-1
Policy Statement:2016(2)
Special Notice: 99(15); 2006(11)
Enrolled Member of Federally Recognized Tribe
Statute: 12-702(c)(1)
Regulation: 12-702(c)(1)-3
Joint Declaration of Estimated Tax by Husband and Wife. Change of Status. Death of a Spouse
Statute: 12-720(a) (repealed effective 1/1/96); 46b-38nn, 46b-38oo 46b-38pp (repealed eff. 10/1/10)
Regulation: 12-720(a)-7 (repealed effective 4/6/00)
Special Notice: 2006(11)
Relief of Spouse from Connecticut Income Tax Liability
Statute: 12-702(c)(1); 12-702a; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)
Regulation: 12-702(c)(1)-2
Special Notice: 99(15); 2015(7); 2015(7.1)
Policy Statement: 2016(2)
Special Notice: 2012(6)
Statute: 12-702(a)(33); 12-702(a)(34); 12-719
Special Notice: 98(3); 98(4); 99(3); 2002(12); 2006(11)
Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2004(12); 2004(39); 2005(13), 2005(13.1); 2006(11); 2006(22); 2015(12); 2017(25); 2018(5)
Policy Statement: 92(12), 92(12.1)
MANUFACTURING REINVESTMENT ACCOUNT:
Statute: 32-9zz; 12-701(a)(20); 12-217(a)(1)
Special Notice: 2012(6); 2014(5)
MODIFICATIONS, NONRESIDENT INDIVIDUALS: (See TAXABLE INCOME, NONRESIDENT INDIVIDUALS)
MODIFICATIONS, RESIDENT INDIVIDUALS:(see TAXABLE INCOME, RESIDENT INDIVIDUALS)
NANNY TAX: (see WITHHOLDING, HOUSEHOLD EMPLOYERS)
NONRESIDENT INDIVIDUALS, GENERAL:(see also TAXABLE INCOME, NONRESIDENT INDIVIDUALS)
Credits Based on Adjusted Gross Income
Statute: 12-703; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)
Special Notice: 2002(12); 2006(11); 2009(3)
Definitions
Legislation: PA 14-187, §54 (not codified)
Statute: 12-701(a)(2)
Regulation: 12-701(a)(2)-1 (repealed eff. 6/11/14)
Informational Publication: 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)
Exemptions
Statute: 12-702
Special Notice: 2002(12); 2009(3)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)
Imposition of Connecticut Income Tax
Legislation: PA 14-187, §54 (not codified)
Statute: 12-700(b)
Regulation: 12-700(b)-1 (repealed eff. 6/11/14)
Ruling: 2002-1
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)
Announcement: 93(10), 93(10.1)
PARTNERSHIP: (see also LIMITED LIABILITY COMPANIES; PASS-THROUGH ENTITY TAX)
Avoidance or Evasion of Tax
Statute: 12-715(c)
Regulation: 12-715(c)-1
Character of Partnership Items
Statute: 12-715(b)
Regulation: 12-715(b)-1
Ruling: 99-4
Definitions
Statute:12-701(a)(33), 12-701(a)(34)
Special Notice: 98(4)
Informational Return
Regulation: 12-726(a)-1
Special Notice: 92(5); 92(7); 2006(11); 2009(3)
Policy Statement: 92(12), 92(12.1)
Informational Publication: 99(21), 99(21.1), 2000(26); 2003(28); 2004(12); 2004(39); 2005(13), 2005(13.1); 2006(11); 2006(22); 2015(12); 2017(25); 2018(5)
Modification of Federal Adjusted Gross Income, Resident Partner
Statute: 12-701(a)(20)
Regulation: 12-701(a)(20)-5
Special Notice: 2002(12); 2003(21); 2009(3)
Announcement: 2003(4)
Modification of Partnership Items in Partner's Income Tax Return
Statute: 12-715(a)
Regulation: 12-715(a)-1
Nonresident Partners, Income and Deductions Derived from Connecticut Sources
Legislation: PA 14-187, §54 (not codified)
Statute: 12-712(a)(1)
Regulation: 12-712(a)(1)-1 (repealed eff. 6/11/14)
Special Notice: 2016(6)
Nonresident Partners, Special Rules
Statute: 12-712(b)
Regulation: 12-712(b)-1
PART-YEAR RESIDENT INDIVIDUALS, GENERAL: (see also CREDIT FOR TAXES PAID TO ANOTHER JURISDICTION; TAXABLE INCOME, PART-YEAR RESIDENT INDIVIDUALS)
Credits Based on Adjusted Gross Income
Statute: 12-703; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)
Special Notice: 2002(12); 2006(11); 2009(3)
Credit for Personal Property Taxes Paid to Another Jurisdiction
Statute: 12-704(a)
Exemptions
Statute: 12-702
Special Notice: 2002(12); 2009(3)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)
Imposition of Tax
Statute: 12-700(c)
Regulation: 12-700(c)-1
PART-YEAR RESIDENT TRUSTS, GENERAL: (see also CREDIT FOR TAXES PAID TO ANOTHER JURISDICTION; TAXABLE INCOME, PART-YEAR RESIDENT TRUSTS)
Change of Residence of Trust
Statute: 12-701(a)(6)
Regulation: 12-701(a)(6)-1
General
Statute: 12-700(c)
Regulation: 12-700(c)-2
PART-YEAR RESIDENTS, SPECIAL ACCRUALS: (see TAXABLE INCOME, PART-YEAR RESIDENT INDIVIDUALS; TAXABLE INCOME, PART-YEAR RESIDENT TRUSTS)
Legislation: PA 21-2, § 289 (June Spec. Sess.)
Special Notice: 2018(4); 2018(9), 2018(9.1); 2019(6)
Office of Commissioner Guidance: OCG-6; OCG-7; OCG-11
PENALTIES AND INTEREST: (see INTEREST AND PENALTIES)
QUALIFIED SMALL BUSINESS JOB CREATION CREDIT:
Statute: 12-217nn
Special Notice: 2010(3); 2010(7)
Informational Publication:
Statute: 12-700
Special Notice: 2003(21); 2009(3); 2015(7), 2015(7.1)
Informational Publication: 2003(10); 2009(37), 2009(37.1)
REBATE, INCOME TAX: (see also REBATE, SALES TAX (S))
Statute: 12-746
Informational Publication: 98(8)
RECORDS:
Records of Employers and Other Persons Required to File Connecticut Informational Returns
Statute: 12-740(c)
Regulation: 12-740(c)-2
Retention of Records
Legislation: PA 14-187, §54 (not codified)
Statute: 12-740(c)
Regulation: 12-2-12; 12-740(c)-1 (repealed eff. 6/11/14)
Claim for Refund, General
Statute: 12-15(d); 12-39t; 12-732(a)
Regulation: 12-732(a)-1; 12-732(a)-2
Policy Statement: 96(4); 2001(14)
Informational Publication: 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)
Contributions from Refunds to Special Accounts: (see also RETURNS (CHECK-OFFS))
Statute: 12-743; 12-743a; 3-22u;
Special Notice: 2014(5)
Credit of Overpayments
Statute: 12-739
Regulation: 12-739(d)-1
Filing of Claim for Refund Where Claimant's Federal Income Tax Return Is Changed, Corrected or Amended
Statute: 12-732(b)
Regulation: 12-732(b)-1
Offset of Refunds Against Certain Debts or Obligations
Regulation: 12-742-1
Special Notice: 98(4)
REGULATED INVESTMENT COMPANY DIVIDENDS:
Statute: 12-718
Ruling: 99-4
RESIDENT INDIVIDUALS, GENERAL: (see also CREDIT FOR TAXES PAID TO ANOTHER JURISDICTION; CREDIT BASED ON ADJUSTED GROSS INCOME; CREDIT FOR PERSONAL PROPERTY TAXES PAID ON MOTOR VEHICLE OR RESIDENCE; TAXABLE INCOME, RESIDENT INDIVIDUALS)
Legislation: PA 21-3, § 1Statute: 12-701(a)(1)
Regulation: 12-701(a)(1)-1
Special Notice: 2000(17)
Informational Publication: 99(29); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)
Exemptions
Statute: 12-702
Special Notice: 2002(12); 2009(3)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)
Imposition of Connecticut Income Tax
Statute: 12-700(a); 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)
Ruling: 2002-1
Special Notice: 2006(11); 2009(3); 2015(7); 2015(7.1)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)
Announcement: 93(10), 93(10.1)
RESIDENT TRUST OR ESTATE, GENERAL: (see also TAXABLE INCOME, RESIDENT TRUST OR ESTATE)
Statute: 12-701(a)(4)
Regulation: 12-701(a)(4)-1
RETURNS: (see also JOINT FILING BY SPOUSES; TAX PREPARERS AND FACILITATORS (M) )
Amended Connecticut Income Tax Return
Statute: 12-727(b)
Regulation: 12-727(b)-2
Special Notice: 2010(3)
Announcement: 95(1)
Bankruptcy, Filing of Income Tax Returns
Regulation: 12-727(b)-6 (repealed eff. 3/8/06); 12-740-9 (repealed eff. 3/8/06); 12-740-10 (repealed eff. 3/8/06)
Change in Federal Income or Income Tax Withholding
Statute: 12-727(b)
Regulation: 12-727(b)-1
Check-offs
Special Notice: 98(4); 2014(5)
Decedents
Statute: 12-740
Regulation: 12-740-4
Electronic Filing
Regulation: 12-690-1
Informational Publication: 94(8), 94(8.1), 94(8.2), 94(8.3); 94(8.4); 96(8), 96(8.1), 96(8.2); 99(10); 99(30); 99(31); 2000(19); 2001(22); 2002(13); 2003(22); 2004(30.1); 2005(23), 2005(23.1); 2006(14); 2007(9); 2008(17), 2008(17.1); 2008(25), 2008(25.1); 2009(17); 2009(18); 2009(20); 2010(11); 2010(12); 2010(19); 2011(11); 2011(24); 2011(25); 2012(22); 2012(23); 2012(25); 2013(16), 2013(16.1); 2013(17), 2013(17.1); 2014(16); 2014(17); 2014(20); 2015(9); 2015(10); 2015(19); 2016(12); 2016(13); 2016(21); 2017(12); 2017(13); 2017(22); 2018(12); 2018(12.1); 2018(13); 2019(12); 2019(13); 2019(14); 2020(14); 2021(12); 2021(13); 2021(15); 2021(16); 2021(14)
Fiduciary Income Tax Returns
Statute: 12-740
Regulation: 12-740-5
Announcement: 93(1); 93(10), 93(10.1)
Filing Requirement, General
Regulation: 12-740-1
Special Notice: 99(14)
Policy Statement: 2002(4); 2005(4);
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)
Announcement: 93(10), 93(10.1); 2001(8), 2001(8.1); 2001(9)
Final Determination
Statute: 12-727(b)
Regulation: 12-727(b)-4
General
Legislation: PA 14-187, §54 (not codified)
Statute: 12-700c; 12-725; 12-727(b); 12-740; 12-744
Regulation: 12-725-1; 12-725-2; 12-727(b)-3; 12-740-7 (repealed eff. 6/11/14)
Special Notice: 2003(21)
Informational Publication: 99(21); 99(21.1); 2000(26); 2002(23); 2003(28); 2003(32); 2004(23); 2005(24); 2006(11); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18); 2015(12); 2017(25); 2018(5)
Announcement: 2001(8); 2001(8.1)
Group Return for S Corporations, Alternatives
Statute: 12-719
Regulation: 12-719-2 (repealed eff. 3/8/06)
Informational Publication: 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22)
Announcement: 93(6)
Group Return, General
Statute: 12-719
Regulation: 12-719-1 (repealed eff. 3/8/06)
Special Notice: 92(4); 92(5); 92(7)
Informational Publication: 2004(12); 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22)
Husband and Wife, Returns
Statute: 12-702(c)(1); 12-702a; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)
Regulation: 12-702(c)(1)-1
Special Notice: 99(15); 2006(11)
Policy Statement: 2016(2)
Informational Reporting by Certain Employers, Payers or Real Estate Reporting Persons
Statute: 12-727(a)
Regulation: 12-727(a)-2
Informational Return, Partnership
Statute: 12-726(a)
Regulation: 12-726(a)-1
Special Notice: 92(5); 92(7); 2009(3)
Policy Statement: 92(12), 92(12.1)
Informational Publication: 2004(12); 2004(39); 2005(13), 2005(13.1); 2006(22)
Informational Return, S Corporation
Statute: 12-726(b)
Regulation: 12-726(b)-1
Special Notice: 92(5); 92(7); 98(3); 2009(3)
Informational Publication: 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22)
Announcement: 92(7); 93(4); 93(6); 94(12), 94(12.1)
Magnetic Media
Legislation: PA 14-187, §54 (not codified)
Statute: 12-727(a)
Regulation: 12-727(a)-1 (repealed eff. 6/11/14)
Informational Publication: 92(10), 92(10.1), 92(10.2), 92(10.3); 92(10.4), 92(10.5), 92(10.6); 93(5), 93(5.1), 93(5.2), 93(5.4), 93(5.5); 99(25); 99(26); 2000(16); 2000(17); 2001(19); 2001(21); 2002(19); 2002(20); 2003(17); 2003(18); 2004(21); 2004(22); 2005(21); 2005(22); 2006(33); 2007(19); 2007(20); 2008(16); 2008(17), 2008(17.1); 2009(17); 2009(18); 2010(11); 2010(12)
Announcement: 2000(1)
Minors or Persons under a Disability
Statute: 12-740
Regulation: 12-740-2
Nonresident Aliens or Persons Without a Social Security Number, Filing of Income Tax Returns
Statute: 12-740
Regulation: 12-740-8
Receivers
Statute: 12-740
Regulation: 12-740-3
Recomputation of Connecticut Income Tax
Statute: 12-726(b)
Regulation: 12-727(b)-5
Short Taxable Periods
Statute: 12-740
Regulation: 12-740-6
Terrorist Victims
Statute: 12-724
S CORPORATIONS: (see also PASS-THROUGH ENTITY TAX)
Character of S Corporation Items
Statute: 12-715(b)
Regulation: 12-715(b)-2
Informational Return
Statute: 12-726(b)
Regulation: 12-726(b)-1
Special Notice: 92(5); 92(7); 98(3); 99(3); 2006(11); 2009(3)
Informational Publication: 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22); 2015(12); 2017(25); 2018(5)
Announcement: 92(7); 93(4); 94(12); 94(12.1)
Modification of S Corporation Items
Statute: 12-715(a)
Regulation: 12-715(a)-2
Nonresident Shareholder
Statute: 12-712(a)(2)
Regulation: 12-712(a)(2)-1
Special Notice: 2016(6)
Resident Shareholder
Statute: 12-701(a)(20)
Regulation: 12-701(a)(20)-6
Special Notice: 2002(12); 2003(21); 2009(3)
Announcement: 2003(4)
Returns
Statute: 12-719
Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)
Trusts and Estates
Statute: 12-701(a)(10)
Special Notice: 2009(3)
Statute: 32-776 (repealed eff. 1/1/2019)
SOURCING: (see ALLOCATION and APPORTIONMENT)
STATUS LETTERS: (see STATUS LETTERS (M))
TAXABLE INCOME, NONRESIDENT INDIVIDUALS: (see also TELEWORKING)
Allocation and Apportionment of Income from a Business, Trade, Profession or Occupation Carried On Partly Within and Partly Without Connecticut
Statute: 12-711(c)
Regulation: 12-711(c)-4
Special Notice: 2014(5); 2016(6); 2017(1)
Allocation, Alternate Method
Statute: 12-712(d)
Regulation: 12-712(d)-1
Apportionment, Other Methods
Statute: 12-711(b)
Regulation: 12-711(b)-15
Special Notice: 2002(12)
Athletes and Entertainers
Statute: 12-711(b); 12-711(c)
Regulation: 12-711(b)-4; 12-711(c)-7
Brokers, Security and Commodity
Statute: 12-711(c)
Regulation: 12-711(c)-6
Business, Trade, Profession or Occupation Carried On in Connecticut
Statute: 12-711(b)
Regulation: 12-711(b)-4
Announcement: 96(13)
Business, Trade, Profession or Occupation Carried On Wholly Within Connecticut
Statute: 12-711(c)
Regulation: 12-711(c)-2
Business, Trade, Profession or Occupation Carried On Partly Within and Partly Without Connecticut
Statute: 12-711(c)
Regulation: 12-711(c)-3
Special Notice: 2014(5); 2016(6); 2017(1)
Compensation Not Constituting Income Derived from Connecticut Sources
Statute: 12-711(b)
Regulation: 12-711(b)-7
Special Notice: 2002(12); 2015(11); 2018(9), 2018(9.1)
Connecticut Adjusted Gross Income Derived from or Connected with Sources Within this State
Regulation: 12-711(b)-1
Special Notice: 92(7); 2000(17); 2002(12); 2014(5); 2016(6); 2017(1)
Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)
Announcement: 2001(6); 2009(7)
Office of Counsel Guidance: OCG-4
Covenant Not to Compete
Statute: 12-711(b)
Regulation: 12-711(b)-20
Deductions for Losses
Statute: 12-711(b)
Regulation: 12-711(b)-6
Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)
Announcement: 2009(7)
Earnings of Nonresident Employees and Officers Rendering Personal Services Within Connecticut
Statute: 12-711(c)
Regulation: 12-711(c)-5
Earnings of Salespersons
Statute: 12-711(b)
Regulation: 12-711(b)-9
Employees Compensated on Mileage Basis
Statute: 12-711(b)
Regulation: 12-711(b)-10
Income and Deductions from Connecticut Sources (In General)
Legislation: PA 14-187, §54 (not codified)
Statute: 12-711
Regulation: 12-711(b)-2 (repealed eff. 6/11/14)
Special Notice: 2002(12); 2014(5); 2016(6); 2017(1)
Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)
Announcement: 2001(6)
Office of Counsel Guidance: OCG-4
Income and Deductions Partly from Connecticut Sources
Statute: 12-711(c)
Regulation: 12-711(c)-1
Special Notice: 2014(5); 2016(6); 2017(1)
Income from Intangible Personal Property
Statute: 12-711(b)
Regulation: 12-711(b)-5
Special Notice: 2017(1)
Income from Vessels
Statute: 12-711(b)
Regulation: 12-711(b)-13
Incentive Stock Options (ISOs)
Statute: 12-711(b)
Regulation: 12-711(b)-16
Military Pay
Regulation: 12-711(d)-1
Informational Publication: 92(2), 92(2.1), 92(2.2), 92(2.3); 92(2.4); 92(2.5); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)
Nonqualified Deferred Compensation
Statute: 12-711(b)
Regulation: 12-711(b)-19
Special Notice: 2014(5)
Nonqualified Stock Options
Statute: 12-711(b)
Regulation: 12-711(b)-18
Nonresident Seamen
Statute: 12-711(b)
Regulation: 12-711(b)-11
Ruling: 2002-1
Pension or Other Retirement Benefit Plans
Statute: 12-711(b)
Regulation: 12-711(b)-12
Prizes, Awards and Similar Payments
Statute: 12-711(b)
Regulation: 12-711(b)-14
Special Notice: 2002(12)
Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)
Announcement: 2002(5)
Property in Connecticut (Real or Tangible)
Statute: 12-711(b)
Regulation: 12-711(b)-3
Property (Real), Rentals and Gains from Sale or Exchange
Statute: 12-711(b)
Regulation: 12-711(b)-8
Property Transferred in Connection with the Performance of Services
Statute: 12-711(b)
Regulation: 12-711(b)-17
Purchase and Sale for Own Account
Statute: 12-711(f)
Regulation: 12-711(f)-1
TAXABLE INCOME, NONRESIDENT TRUSTS OR ESTATES:
Allocation of Connecticut Fiduciary Adjustment
Statute: 12-716(a)
Regulation: 12-716(a)-1
Attribution of Certain Modifications
Statute: 12-716(b)
Regulation: 12-716(b)-1
Character of Items
Statute: 12-714(a)
Regulation: 12-714(a)-2
Connecticut Taxable Income Derived from or Connected with Sources Within Connecticut
Statute: 12-713(a)
Regulation: 12-713(a)-1, 12-713(a)-4
Special Notice: 2014(5)
Ruling: 2005-2
Announcement: 2009(7)
Office of Counsel Guidance: OCG-4
Items Not in Distributable Net Income of a Nonresident Trust or Estate
Statute: 12-713(a)
Regulation: 12-713(a)-3
Share of a Nonresident Trust, Estate or Beneficiary in Income from Connecticut Sources
Statute: 12-714(a)
Regulation: 12-714(a)-1
Share of a Nonresident Trust or Estate in Distributable Net Income
Statute: 12-713(a)
Regulation: 12-713(a)-2
Special Rule Where a Trust or Estate sas No Federal Distributable Net Income
Legislation: PA 14-187, §54 (not codified)
Statute: 12-714(b)
Regulation: 12-714(b)-1 (repealed eff. 6/11/14)
TAXABLE INCOME, PART-YEAR RESIDENT INDIVIDUALS:
Capital Losses and Passive Activity Losses
Statute: 12-717
Regulation: 12-717-1
Distributive or Pro Rata Share of Partners and S Corporation Shareholders
Statute: 12-717
Regulation: 12-717-4
Income Derived from or Connected with Sources Within Connecticut
Regulation: 12-717(a)-1
Special Notice: 2000(17)
Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)
Announcement: 2009(7)
Office of Counsel Guidance: OCG-4
Income or Loss from Business, Trade, Profession or Occupation
Statute: 12-717
Regulation: 12-717-3
Net Operating Loss Deduction
Statute: 12-717
Regulation: 12-717-2
Announcement: 2009(7)
Special Accruals, General
Legislation: PA 14-187, §54 (not codified)
Statute: 12-717
Regulation: 12-717-5 (repealed eff. 6/11/14); 12-717(c)(3)-1; 12-717(c)(4)-1
Special Accruals: Change from Nonresident to Resident
Regulation: 12-717(c)(2)-1
Announcement: 92(2)
Special Accruals: Change from Resident to Nonresident
Statute: 12-717(c)(1)
Regulation: 12-717(c)(1)-1
Announcement: 92(2)
TAXABLE INCOME, PART-YEAR RESIDENT TRUSTS:
Capital Losses and Passive Activity Losses
Statute: 12-717
Regulation: 12-717-1
Distributive or Pro Rata Share of Partners and S Corporation Shareholders
Statute: 12-717
Regulation: 12-717-4
Income Derived from or Connected with Sources Within Connecticut
Statute: 12-717(b)
Regulation:12-717(b)-1
Announcement: 2009(7)
Office of Counsel Guidance: OCG-4
Income or Loss from Business, Trade, Profession or Occupation
Statute: 12-717
Regulation: 12-717-3
Net Operating Loss Deduction
Statute: 12-717
Regulation: 12-717-2
Announcement: 2009(7)
Special Accruals, General
Legislation: PA 14-187, §54 (not codified)
Statute: 12-717
Regulation: 12-717-5 (repealed eff. 6/11/14); 12-717(c)(3)-1; 12-717(c)(4)-1
Special Accruals: Change from Nonresident to Resident
Statute: 12-717(c)(2)
Regulation: 12-717(c)(2)-1
Announcement: 92(2)
Special Accruals: Change from Resident to Nonresident
Statute: 12-717(c)(1)
Regulation: 12-717(c)(1)-1
Announcement: 92(2)
TAXABLE INCOME, RESIDENT INDIVIDUALS:
Connecticut Adjusted Gross Income of a Resident Individual
Legislation: PA 14-187, §54 (not codified); PA 21-2, § 433 (June Spec. Sess.)
Statute: 12-701(a)(19),12-701(a)(20); 12-701a; 12-711a
Regulation: 12-701(a)(20)-1 (repealed eff. 6/11/14)
Special Notice: 98(4); 2000(17); 2002(12); 2003(21); 2009(3); 2014(5); 2018(9), 2018(9.1)
Policy Statement: 92(3), 92(3.1); 2003(6); 2005(2)
Informational Publication: 91(1), 91(1.1), 91(1.2), 91(1.3), 91(1.4); 99(29); 2002(18); 2002(24); 2003(21); 2003(32); 2004(23); 2005(16); 2005(24); 2006(18);
Announcement: 96(13); 2001(4); 2001(7); 2003(4); 2007(6); 2009(7); 2010(7); 2013(7); 2017(10); 2018(7); 2020(1)
Office of Counsel Guidance: OCG-4; OCG-10
Taxpayer Services Special Bulletin: 2021-2
Connecticut Adjusted Gross Income of Resident Shareholder of S Corporation
Statute: 12-701(a)(20)
Regulation: 12-701(a)(20)-6
Special Notice: 98(4); 2003(21); 2009(3); 2018(9), 2018(9.1)
Announcement: 2003(4); 2009(7)
Office of Counsel Guidance: OCG-4
Modification for Connecticut Fiduciary Adjustment
Statute: 12-701(a)(20)
Regulation: 12-701(a)(20)-4
Special Notice: 2009(3)
Modifications Increasing Federal Adjusted Gross Income
Statute: 12-701(a)(20); 8-208c
Regulation: 12-701(a)(20)-2
Special Notice: 2002(12); 2003(21); 2009(3); 2012(6); 2018(9), 2018(9.1)
Policy Statement: 92(3), 92(3.1); 2003(6); 2005(2)
Announcement: 2003(4)
Office of Commissioner Guidance: OCG-5; OCG-10; OCG-11
Modifications of Federal Adjusted Gross Income for Partnership Income or Loss Reportable by Resident Partner
Statute: 12-701(a)(20)
Regulation: 12-701(a)(20)-5
Special Notice: 2003(21); 2009(3)
Announcement: 2003(4)
Modifications Reducing Federal Adjusted Gross Income
Legislation: PA 21-2, § 433 (June Spec. Sess.)
Statute: 12-701(a)(20); 12-701a
Regulation: 12-701(a)(20)-3
Ruling: 2004-1
Special Notice: 98(4); 2003(21); 2006(11); 2009(3); 2012(6); 2014(5); 2018(9), 2018(9.1); 2021(6)
Policy Statement: 92(3), 92(3.1); 2003(6); 2005(2)
Informational Publication: 2005(24); 2006(18);
Office of Commissioner Guidance: OCG-10
TAXABLE INCOME, RESIDENT TRUST OR ESTATE:
Connecticut Taxable Income of a Resident Trust or Estate
Regulation: 12-701(a)(9)-1
Announcement: 2009(7)
Office of Counsel Guidance: OCG-4
Exemption Not Applicable to Trusts or Estates
Statute: 12-709
Fiduciary Adjustment
Statute: 12-701(a)(10)
Regulation: 12-701(a)(10)-1; 12-701(a)(10)-2; 12-701(a)(10)-3
Ruling: 99-4
Special Notice: 98(4); 2009(3); 2014(5)
Set-asides for Charitable Purposes
Statute: 12-701(a)(10)
Regulation: 12-701(a)(10)-4
Legislation: PA 21-2, § 433 (June Spec. Sess.)
Statute: 12-701(a)(20)(B)
Legislation: PA 2021-3
TSSB: 2021-1
TRUSTS AND ESTATES: (see RESIDENT TRUST OR ESTATE, GENERAL; PART-YEAR RESIDENT TRUST, GENERAL)
VOCATIONAL REHABILITATION JOB CREATION CREDIT:
Statute: 12-217oo
Special Notice: 2010(3); 2010(7)
Addition to or Reduction from Withholding
Statute: 12-705(a)
Regulation: 12-705(a)-5
Announcement: 2011(6)
Amended Withholding or Exemption Certificate
Statute:12-705(a)
Regulation: 12-705(a)-8
Informational Publication: 92(9), 92(9.1), 92(9.2), 92(9.3), 92(9.4), 92(9.5); 99(1); 2000(1); 2000(12); 2001(1)
Athletes and Entertainers
Statute:12-705(b)
Regulation: 12-705(b)-1
Policy Statement: 96(1); 2002(1); 2002(1.1); 2003(5); 2004(1); 2005(1); 2006(1); 2007(1); 2008(1); 2009(1); 2011(2); 2015(5); 2015(6); 2018(1)
Informational Publication: 2000(11); 2000(29); 2001(31); 2002(14); 2002(28); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2009(37), 2009(37.1); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(8), 2015(8.1); 2016(1); 2016(8); 2017(1); 2018(1); 2018(8); 2019(1); 2021(8)
Announcement: 2003(10); 2009(9); 2010(3)
Change in Federal Income or Income Tax Withholding
Statute: 12-727(b)
Regulation: 12-727(b)-1
Distributions, Pensions and Annuities
Statute: 12-705(b)
Regulation: 12-705(b)-3
Special Notice: 91(25); 2004(10)
Announcement: 2003(10)
Employees, Nonresident
Statute: 12-705(a)
Regulation: 12-705(a)-6; 12-34a-1 (repealed eff. 4/6/00), 12-34a-2, 12-34a-3, 12-34a-4 (all repealed 3/03)
Ruling: 2002-1
Announcement: 2009(9); 2010(3)
Employees, Resident
Statute: 12-705(a)
Regulation: 12-705(a)-2
Ruling: 2002-1
Employer Liability for Tax
Statute: 12-707
Regulation: 12-707-2
Special Notice: 96(8); 2004(9)
Policy Statement: 2007(4)
Gambling Winnings
Statute: 12-705(b)
Regulation: 12-705(b)-2
Special Notice: 91(18); 92(9); 2004(10)
Informational Publication: 2001(28); 2001(29); 2002(18); 2003(10); 2003(11); 2005(15); 2008(13); 2009(37), 2009(37.1); 2009(36); 2009(38); 2011(27); 2011(28); 2015(23)
Announcement: 2001(6); 2002(5); 2003(9); 2003(10)
General
Legislation: PA 11-6, §108 (not codified); PA 14-187, §54 (not codified)
Special Notice: 91(10); 96(5); 96(8); 98(4); 2009(3); 2015(7), 2015(7.1)
Policy Statement: 2007(4)
Informational Publication: 92(8); 92(8.1), 92(8.2), 92(8.3), 92(8.4); 92(9), 92(9.1), 92(9.2), 92(9.3), 92(9.4), 92(9.5); 93(2), 93(2.1); 96(7), 96(7.1); 99(1); 99(21); 99(21.1); 2000(1); 2000(11); 2000(12); 2000(29); 2001(1); 2001(24); 2001(31); 2002(1); 2002(10); 2002(14); 2002(22); 2002(24); 2002(28); 2003(9); 2003(16); 2003(19); 2003(20); 2003(23); 2003(28); 2003(32); 2004(8): 2004(14); 2004(15); 2004(23); 2005(1); 2005(7); 2005(9); 2005(12); 2006(1); 2006(7); 2006(11); 2006(20); 2006(23); 2007(1); 2007(7); 2007(22); 2007(24); 2008(1); 2008(7); 2008(9);
Announcement: 91(8); 91(9); 95(8); 96(2); 96(3), 96(3.1); 2000(4); 2004(1); 2005(1); 2006(6); 2007(1); 2008(1); 2009(1); 2010(1); 2011(1); 2012(1); 2015(6); 2017(7)
Certificate: Form REG-1 (Business Taxes Registration Application)
Household Employers
Statute: 12-707
Special Notice: 96(8); 2004(9)
Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(1.1); 2015(8), 2015(8.1); 2016(1); 2016(8); 2017(1); 2018(1); 2018(8); 2019(1); 2021(8)
Liability of Third Parties Paying Wages
Statute: 12-705(b)
Regulation: 12-705(b)-5
Magnetic Media
Legislation: PA 14-187, §54 (not codified)
Statute: 12-727
Regulation: 12-727(a)-1(repealed eff. 6/11/14)
Informational Publication: 92(10), 92(10.1), 92(10.2), 92(10.3); 92(10.4), 92(10.5); 92(10.6); 93(5), 93(5.1), 93(5.2), 93(5.4), 93(5.5); 99(25); 99(26); 2000(1); 2000(17); 2001(19); 2001(21); 2002(19); 2002(20); 2003(17); 2003(18); 2004(21); 2004(22); 2005(21); 2005(22); 2006(33); 2006(34); 2007(19); 2007(20); 2008(16); 2008(17), 2008(17.1); 2009(17); 2009(18); 2010(11); 2010(12); 2011(11); 2011(25); 2012(22); 2012(23); 2013(16), 2013(16.1); 2013(17), 2013(17.1); 2014(16); 2014(17); 2015(9); 2015(10); 2016(12); 2016(13); 2017(12); 2017(13); 2018(12); 2018(12.1); 2018(13); 2019(12); 2019(13)
Announcement: 2000(1)
Pensions and Annuities
Special Notice: 2017(5)
Schedule for Filing Withholding Tax Returns and Payment of Taxes
Statute: 12-707
Regulation: 12-707-1
Special Notice: 96(8); 2004(9); 2004(10)
Announcement: 2001(8); 2001(8.1)
Successor Liability
Statute: 12-707(e)
Informational Publication: 2011(16); 2018(10)
Supplemental Compensation
Statute: 12-705(a)
Regulation: 12-705(a)-3
Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(10); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), , 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(8), 2015(8.1); 2016(1); 2016(8); 2017(1); 2018(1); 2018(8); 2019(1); 2021(1); 2021(8)
Announcement: 96(3), 96(3.1); 2011(6)
Voluntary Withholding by Employers
Statute: 12-707(c)
Regulation: 12-705(c)-2
Special Notice: 96(8)
Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(10); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(8), 2015(8.1); 2016(1); 2016(8); 2017(1); 2018(1); 2018(8); 2019(1); 2021(1); 2021(8); 2022(1)
Announcement: 91(8); 91(9); 95(8); 96(2); 2003(10)
Voluntary Withholding for Civil Service Retirees
Statute: 12-707(c)
Regulation: 12-705(c)-4
Voluntary Withholding for Military Retirees
Statute: 12-707(c)
Regulation: 12-705(c)-3
Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(16); 2004(8);
Announcement: 2003(10)
Voluntary Withholding Other Than by Employers
Statute: 12-707(c)
Regulation: 12-705(c)-1
Wage and Tax Statement
Statute: 12-705(b)
Regulation: 12-706(b)-1
Wages Paid Through an Agent, Fiduciary or Other Person on Behalf of Two or More Employers
Statute: 12-705(a)
Regulation: 12-705(a)-7
Withholding or Exemption Certificate
Statute: 12-705(a)
Regulation: 12-705(a)-4
Announcement: 96(2)