ErnieS0
Expert Alumni

State tax filing

Your Connecticut income tax return is correct. States are allowed to tax part-year and nonresidents any fashion they want.

 

Many states, including Connecticut, New York and California, start with a tax rate based upon total income earned everywhere (with some state specific adjustments). The actual tax is the base tax x (actual state income ÷ total income). That is the ratio you see on line 9 of your CT-1040NR/PY.

 

This usually results in higher tax than if the tax rate were based only on income earned within the state.

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