Please be aware that I am not CPA, but here is my interpretation of the “Connecticut Nonresident and Part-Year Resident Income Tax Information” obtained from the portal.ct.gov website states:
- Under “Who Must File Form CT-1040NR/PY” instructions you qualify as “You were a part-year resident who meets the Gross Income Test or who had a federal alternative minimum tax liability”.
- Gross Income Test
You must file a Connecticut income tax return if your gross income for the 2022 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 married filing jointly or qualifying surviving spouse.
3. Connecticut‑sourced income of a part-year resident is the sum of:
- Connecticut adjusted gross income for the part of the year you were a resident;
- Income derived from or connected with Connecticut sources for the part of the year you were a nonresident; and
- Special accruals.
Here is my interpretation to determine if Form CT-1040NR/PY must be filed:
- Item 3 above states “the gross income for the part of the year you were a resident” of CT.
- You lived in CT from January 1st to Mid-February.
- Calculate the amount of gross income you received from January 1st to Mid-February.
- If the amount of the gross income for the part of the year you lived in CT is equal to or greater than the amount of your filing status in the Gross Income Test above, then you need to file form CT-1040NR/PY otherwise you do not need to file the form.
