The CT non-resident tax return, CT Form 1040 NR/PY, uses the taxpayer's federal AGI to calculate the CT tax rate, but then applies that rate only to the taxpayer's CT-source income. Line 6 of the form separates out the CT-source income.
https://portal.ct.gov/-/media/drs/forms/2024/income/ct-1040nrpy_1224.pdf?rev=60aaf2544d6947c3aa187be...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
