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CT-1040X Line Help

Line 6  Income from Connecticut sources For information, see page 8 of the CT-1040NR/PY instructions booklet.  

Line 9 Line 6 divided by Line 5 - If Line 6 is equal to or greater than Line 5, enter 1.0000.

Line 13 Connecticut Alternative Minimum Tax - If you do not have a federal alternative minimum tax liability, enter “0.”  If you have a federal alternative minimum tax liability, complete Form CT-6251, and enter the result here.

Line 15 Credit for property tax paid on your primary residence or motor vehicle, or both. - Only for full-year residents who paid property tax to a Connecticut municipality.

Line 17 Adjusted Net Connecticut Minimum Tax Credit - Only enter if you had a CT alternative minimum tax liability in a prior year and did not pay CT alternative minimum tax in current year.

Line 19 Individual Use Tax - If you made purchases online or out-of-state and did not pay sales tax, you may owe CT use tax.  See IP 2007(27) for more information.

Line 21 Connecticut tax withheld from W-2/1099s - If you had Connecticut income tax withheld from wages, pension, unemployment, or other distributions, you must complete the Withholding Worksheet to get credit for the tax withheld. (Do not enter forms if there was no Connecticut tax withheld.)

Line 29 Interest - Interest on late payments is 1% of the amount due per month or fraction of a month.  You may prefer to have DRS calculate the interest and bill you.                                    

1040X Schedule 1 Additions to Federal Adjusted Gross Income

For detailed information on the additions to Federal Adjusted Gross Income, go to the instructions booklet using the link.    

1040X Schedule 1Subtractions from Federal Adjusted Gross Income                              

Line 43 Refunds of state and local income taxes (from your federal Form 1040, Line 10) - Enter only if you were required to enter an amount on Line 10 of federal Form 1040.  If you took the sales tax deductions instead of the income tax deduction on last year's federal income tax return (Schedule A), do not enter anything on Line 43.           

1040X Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions

If you are a part-year resident of Connecticut and if any part of your income earned during the residency portion of your taxable year was taxed by a qualifying jurisdiction, you may be able to claim a credit against your Connecticut income tax liability for qualifying income tax payments you have made.        

1040X Schedule 3 - Credit for Property Taxes Paid on Your Primary Residence and/or Motor Vehicle  Only for full-year residents who paid property tax to a Connecticut municipality.

You may take credit against your Connecticut income tax liability for property tax payments you made on your primary residence or privately owned or leased motor vehicle, or both, to a Connecticut political subdivision. Generally, property tax bills due and paid during the year covered by this return qualify for this credit. This includes any installment payments you made by December 31 of that year that were due in that year and any installments you prepaid during that year that were due in the next year. Supplemental property tax bills that were due during that year or the following year also qualify if paid by December 31. However, the late payment of any property tax bills or the payment of any interest, fees, or charges related to the property tax bill do not qualify for the credit.             

1040X Social Security Benefit Adjustment Worksheet

If you receive Social Security benefits subject to federal income tax, you may reduce or eliminate the amount of your benefits subject to Connecticut income tax. (Parties to a civil union recognized under Connecticut law must recompute their federal adjusted gross income as if their filing status for federal income tax purposes were married filing jointly or married filing separately.)  For more information, go to the CT-1040 instructions booklet using the link at the top of this page.    

1040X Withholding Worksheet

For each federal Form W-2, W-2G, or 1099 where Connecticut income tax was withheld, enter the required information in the boxes provided on the worksheet.  (If Connecticut income tax was not withheld, do not enter information from that form.) 

Select "add W-2/1099-R" if you have more than one W-2/1099-R form with Connecticut tax withheld. Select "delete" to remove an existing W-2/1099-R form that was entered in error. Select "back" to remove all entries and return to page 2 of the CT-1040. After completing all of your W-2/1099 entries, select "next" to accept all values and continue filing.                                  

1040X Schedule CT-1040AW

You must first complete Schedule CT-1040AW to determine your income from Connecticut sources. Add the amounts in Columns B and D for each line and transfer the total to the corresponding line of Schedule CT-SI.

1040X Schedule CT-SI

Nonresidents: Report in Schedule CT-SI, Part 1, all items of income you received from Connecticut sources with modifications as described in the CT-1040NR/PY instructions booklet using the link at the top of this page. Report in Schedule CT-SI, Part 2, adjustments directly related to the income items in Part 1.

Part-Year Residents: The information on this schedule is your Connecticut source income based on the figures you entered on the Schedule CT-1040AW.