Enter the total amount of income that CT taxed that is also taxed in MA. MA taxes earned income (salaries, wages, tips, commissions) and unearned (interest, dividends, and capital gains) income at 5%. That income is called "5% income" because that is the rate it is taxed at.
In the second box you will enter what the CT tax on that income from the nonresident CT return actually is. This number is not necessarily the withholding or what is owed at filing. It is the "Total Tax" line the "CT Tax Summary" found in online versions using these steps. If you are looking at the actual CT forms it is line 16 on the CT form 1040NRPY.
1. Select "Tax Tools" in the left hand menu
2. Select "Tools"
3. Select "View Tax Summary"
4. Select "Preview My 1040" in the left hand menu
5. select "CT Tax Summary"
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