Is alimony deductible on CT state tax for non-residents?

[TomK]

Nonresidents CAN deduct Alimony paid; please look at the form CT-SI, line 24.

Connecticut Nonresident and Part-Year Resident Income Tax - Form CT-1040 NR/PY: https://portal.ct.gov/-/media/DRS/Forms/1-2018/Income/CT-1040NRPY-Online-Booklet_1218.pdf?la=en

[Edited 3/26/19 | 10:38am]

[dundey19]

I do not see anything in the instructions for Alimony paid?  There is only a section on alimony received that does not need to be included in CT income.

[TomK]

If it's not claimed as income, it can't be deducted either. I don't see anywhere on the form nor worksheets to take the deduction.

[dundey19]

There is an area to deduct it.

[TomK]

There is for Part-Year residents.

[adond11]

Its the same return for both part year and non-residents in CT.  Sch. CT-SI, line 24 is for Alimony payments, so it would seem it would be deductible.

[TomK]

Please see updated answer above.Alimony paid IS deductible by Non-resident.