CT income for wages are attributable to compensation for services performed in CT. If you did not work in CT and did not have taxes withheld, then you would be exempt from filing. CT Non-resident instructions state:
Who Must File Form CT-1040NR/PY
You must file Form CT-1040NR/PY, Connecticut Nonresident and Part-Year Resident Income Tax Return, if you were a nonresident or part‑year resident of Connecticut in 2021 and any of the following is true for the 2021 taxable year:
• You had Connecticut income tax withheld;
• You made estimated tax payments to Connecticut or made a payment with Form CT-1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals;
• You had a PE Tax Credit and your PE did not elect to remit composite income tax payments on your behalf;
• You were a part‑year resident who meets the Gross Income Test or who had a federal alternative minimum tax liability; or
• You were a nonresident with Connecticut-sourced income who meets the Gross Income Test or had a federal alternative minimum tax liability.
See Connecticut-Sourced Income of a Nonresident, on Page 8. If none of the above apply, do not file Form CT‑1040NR/PY.
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