Hello,
I am having trouble understanding how to file my taxes with the state of Connecticut. I am the (non-military) spouse of a service member whose state of legal residency is Connecticut. I am also electing to use Connecticut as my state of legal residency per the Veterans Benefits and Transitions Act of 2018.
We both meet the Group A exception (below) for Connecticut as we are living out of state due to her current duty station.
Group A Exception:
1. You did not maintain a permanent place of abode in Connecticut
for the entire 2020 taxable year;
2. You maintained a permanent place of abode outside of
Connecticut for the entire 2020 taxable year; and
3. You spent not more than 30 days in the aggregate in Connecticut
during the 2020 taxable year.
Source : CT-1040NRPY-Online-Booklet_0321.pdf
Which for my spouse means even though CT is considered her state of legal residency she files a non-resident return with the state and has no income tax withheld. The same tax guidance also states that:
"Military personnel and their spouses who claim Connecticut as their state of residence but are stationed elsewhere are subject to Connecticut income tax. If you enlisted in the service as a Connecticut resident and have not established a new domicile (permanent legal residence) elsewhere, you are required to file a resident income tax return unless you meet all of the conditions in Group A or Group B for being treated as a nonresident."
Can I file my Connecticut taxes the same as my spouse? Filing a non-resident return, but still having Connecticut as my legal residency as I meet the group A exemption? Or does this exemption only apply to the service member’s taxes and a spouse must file a separate resident return? The section above makes it appear that the Group A exception applies to both, but it is not clear.
Thank you.
