CT Schedule1 for non-residents

[gecxd001]

I live in NY had earned income from CT.  I also have pension and IRA income (not from CT). Can I subtract the IRA and pension on schedule 1 to reduce my CT AGI? If so how?

thanks,

chris 

[MaryK4]

No, Connecticut begins with federal AGI. Federal AGI is increased by Connecticut additions and reduced by Connecticut subtractions to arrive at Connecticut AGI. Tax is calculated on the greater of Connecticut AGI or Connecticut-source income and then prorated by the ratio of Connecticut source-income to Connecticut AGI.