No, you do not need to file a CT tax return.
You must file a Connecticut income tax return if your gross income for the taxable year exceeds:
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$12,000 and you are married filing separately;
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$15,000 and you are filing single;
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$19,000 and you are filing head of household; or
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$24,000 and you are married filing jointly or qualifying widow(er) with dependent child.
No, you do not include the information from the CT K-1 on your NJ tax return.
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