Schedule CT1040-AW has column D because there are many other instances in which Connecticut will tax a nonresident. It is not for those that telecommute from other states and do not perform services in Connecticut.
Per CT-1040NR/PY Booklet, Connecticut-sourced income of a nonresident is:
- Attributable to ownership or disposition of real or tangible personal property within Connecticut including but not limited to the income from the rental or sale of the property;
- Attributable to compensation for services performed in Connecticut or income from a business, trade, profession, or occupation carried on in Connecticut, including income derived directly or indirectly by athletes, entertainers, or performing artists from closed-circuit and cable television transmissions of irregularly scheduled events if the transmissions are received or exhibited within Connecticut;
- Unemployment compensation received from the Connecticut Department of Labor;
- From a partnership doing business in Connecticut;
- From an S corporation doing business in Connecticut;
- From a trust or estate with income derived from or connected with sources within Connecticut;
- From a nonqualified deferred compensation plan for services performed wholly or partly within Connecticut;
- From reportable Connecticut Lottery winnings.
- Certain gains and losses from the sale or disposition of an interest in an entity that owns, directly or indirectly, real property in Connecticut.
- Nonresident business income of a business, trade, profession, or occupation carried on in Connecticut and outside Connecticut.
- Distributions from pension or retirement plans (such as 401K plans);
- Interest, dividends, or gains from the sale or exchange of intangible personal property unless that property is employed in a business, trade, profession, or occupation carried on in Connecticut;
- Compensation received for active service in the U.S. military
- Dividends from a corporation doing business in Connecticut;
- Compensation you received from an interstate rail carrier, interstate motor carrier, or an interstate motor private carrier;
- Gambling winnings (other than reportable Connecticut Lottery winnings shown on federal Form W-2G).
- Interest you earned from a Connecticut bank (unless earned by a Connecticut business); or
- Income you received from business or employment activities in Connecticut that are considered casual, isolated, or inconsequential.
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