With regard to CT state income tax, only two questions are relevant:
1. Were you a resident of CT at any time during the tax year?
2. Did you actually (physically) perform any work in the State of CT during the tax year?
If the answer to both questions is No, then your income from that work is not subject to CT state income tax.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
