"CT has NO mention of taxation of non-resident severance payments in any of the tax codes."
Not so. From CT Tax Code 12-711(b)-4, (e):
"Unemployment compensation benefits, severance payments, accrued vacation and accrued sick pay constitute income derived from or connected with Connecticut sources if they are paid in connection with personal services that were performed within Connecticut as an employee, regardless of the fact that (1) such amounts may be received in a taxable year after the year or years in which the services were performed or (2) such amounts may be paid by someone other than the employer. "
https://casetext.com/regulation/connecticut-administrative-code/title-12-taxation/income-tax/part-ii...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
