Connecticut nonresidents form and bonuses (CT-1040NR/PY)

[ObjectiveOriginal]

Hi,

Part of 2023 year I worked in CT office as a non resident (lived in NY) and now I need to submit TC tax form. My employer withheld some tax for CT. Starting Sep 2023 I’m not a NY resident and never worked in CT after that. Could you please help me how to calculate income that I need to enter as CT wages.

Timeline:
Jan-Aug 2023 - periodically visited CT office;
March 2023 - received bonus for work done in 2022 (didn’t work in 2022 in CT), employer didn’t withhold CT tax;
Aug 2023 - last month of NY residency (moved to another state);
Dec 2023 - received part of the 2023 bonus (employer withheld CT tax);

Should I include all monthly wages for the whole 2023 year (proportional to the number of days worked in CT)?
Or include only Jan-Aug wages and proportion only during this period?
What to do with bonuses? Do I need to include March 2023 bonus which was paid for work done in 2022? Do I need to include Dec 2023 bonus which was paid for work done in 2023?

Thank you!

[DMarkM1]

CT will only tax nonresidents on the income earned/derived from work in CT.  

Jan-Aug 2023 - periodically visited CT office; Allocate wages to CT based on days worked in CT divided by total working days for the employer.

  
March 2023 - received bonus for work done in 2022 (didn’t work in 2022 in CT), employer didn’t withhold CT tax; No CT income

Dec 2023 - received part of the 2023 bonus (employer withheld CT tax); Allocate to CT based on the number of days worked in CT divided by the total days worked for the employer.

Should I include all monthly wages for the whole 2023 year (proportional to the number of days worked in CT)? Yes
Or include only Jan-Aug wages and proportion only during this period?  Use total wages from the employer on the W2 and the proportion of days worked in CT divided by the total working days for the employer during the year.

What to do with bonuses? Do I need to include March 2023 bonus which was paid for work done in 2022? NO

Do I need to include Dec 2023 bonus which was paid for work done in 2023? Yes, but only in proportion by the days worked in CT divided by the total working days for the employer. 

[ObjectiveOriginal]

Thank you a lot!!! Everyone I asked (self-filers and tax professionals) told me that no matter for which year bonuses were paid, if they are paid in 2023 - they should be in CT wages this year (proportional to working days). Could you please tell me where is it described in details in CT rules? Thank you again!