this is the new reasoning(it does not make sense)
Married With Both Spouses Nonresidents and Only One Spouse has Connecticut Source Income
If both spouses are nonresidents and only one spouse has Connecticut source income, the spouse who is required to file a Connecticut income tax return must file as married filing separately unless:
- You filed jointly for federal income tax purposes, and
- You elect to be treated as if both of you were Connecticut residents for the entire taxable year.
