Do I have to Pay State of Connecticut income tax on an 8000 ira distribution I took this year?

[SweetieJean · Accepted solution]

Yes you do.

Is "this year" 2017 or 2018?  If 2018, see this:

http://www.wolterskluwerfs.com/article/connecticut-residents-and-ira-distributions.aspx

[jtax]

Jean, while true that addresses withholding and not specifically whether an IRA distribution is actually taxable for a particular taxpayer.

[SweetieJean]

I did say "Yes, you do."  But there would be no reason to withhold if it's not taxable, right?

[jtax]

@SweetieJean, right you are. My apologies, I missed that.

[jtax]

Probably. 

See http://www.ct.gov/drs/lib/drs/forms/1-2017/income/booklets/ct-1040_online_instruction_booklet_1217.p...

page 9 (CT Gross include includes IRA distributions).

The way it works is that your CT income is your federal income with certain adjustments (see CT-1040 schedule 1). There is no adjustment for IRA distributions. So if your distribution is gross income for the Feds, it is for CT. If it isn't taxable to the feds, it isn't taxable to CT. (For example if it is a Roth-IRA distribution or some of the distribution is the return of after-tax contributions).