Yes, you would attach a statement to the Connecticut (CT) return as well.
- CT Rules for Pension, etc: In general, income that is taxable for federal income tax purposes is also subject to Connecticut income tax, including income from wages, pensions, interest, dividends, annuities, capital gains, etc.
Not all states tax pension income which is why, in some cases, it could receive special treatment. CT does tax it when it is taxable on the federal return.
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