I am eligible for exclusion of CT State capital gains tax on sale of my home. I do not see how to indicate that , or to fill out the required form 394NR. Can you help?

[DS30]

Are you reporting the home sale on the federal return because you received a 1099-S?

[kathsnook]

No I did not receive a 1099-S, but I understand I should have

[kathsnook]

No I did not receive a 1099-S, but I understand I should have

[DS30 · Accepted solution]

According to the CT Department of Revenue -

If you are a resident of Connecticut and you are required to include any part of the gain from the sale of the house or land (located in Connecticut or outside of Connecticut) in your federal adjusted gross income, that portion of the gain is also subject to Connecticut income tax.  If you are a nonresident who sold a house or land located in Connecticut and you are required to include any part of the gain from the sale in your federal adjusted gross income, that gain is also subject to Connecticut income tax.  However, if you are a resident or a nonresident selling your primary residence and you meet the federal criteria for excluding that entire gain from federal income tax, none of the gain will be included in federal adjusted gross income and will not be subject to Connecticut income tax.

So if you meet the federal home gain exclusion, you will not have any CT nonresident state filing requirement.