Gross Income Test for 2022 (whole year)
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.
The following example explain the gross income test for a Connecticut resident:
Example 1: A nonresident whose only income is from a sole proprietorship located in Connecticut files a federal Form 1040 and reports the following on Schedule C:
Gross Income $100,000
Expenses ($92,000)
Net Income $8,000
Because the gross income of $100,000 exceeds the minimum requirement and the income is from a Connecticut Source, this nonresident must file a Form CT-1040NR/PY.
Connecticut Gross Income Test
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