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Self employed
As a nonresident of CT, you may be required to file a return.
A nonresident is anyone whose legal residence (domicile) is outside of Connecticut and who does not maintain a permanent place to live in Connecticut for the entire year at which he or she spends more than 183 days in the taxable year. A nonresident can also be someone whose legal residence is in Connecticut but does not maintain a permanent place to live in Connecticut, maintains a permanent place to live outside of Connecticut, and does not spend more than 30 days in Connecticut in the taxable year.
Nonresidents of Connecticut who are required to file a Connecticut return must complete:
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Form CT-1040NR/PY; and
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Schedule CT-SI;
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Visit our Current Forms Page for forms and instructions.
Nonresident Who Must File a Return
A nonresident with Connecticut sourced income is required to file Form CT-1040NR/PY, Nonresident and Part-Year Resident Income Tax Return, if any of the following is true for the taxable year:
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Connecticut income tax was withheld from his or her wages or other payments or
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He or she made estimated payments of income tax to Connecticut or
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He or she meets the gross income test* and had any income from Connecticut sources (such as wages from working in Connecticut) or
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He or she was required to pay the federal alternative minimum tax.
A nonresident or part-year resident meets the gross income test if his or her total income for the year, including income earned within and without Connecticut exceeds:
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$12,000 for married persons filing separately, or
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$15,000 for single filers or
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$19,000 for head of household, or
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$24,000 for married persons filing jointly, or qualifying widow(er) with dependent child.