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Connecticut Tax Resources

Governor: M. Jodi Rell
Income Tax Revenue (2007): $12,847,554,000.00
Connecticut Population 3,489,868

Connecticut Mailing Address

Wondering where to mail your Connecticut taxes? Here's the address:

For refunds and all other tax forms without payment:
Department of Revenue Services
PO Box 2976
Hartford CT 06104-2976

For all tax forms with payment:
Department of Revenue Services
PO Box 2977
Hartford CT 06104-2977



Connecticut Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Connecticut.

Connecticut Residents

If your domicile (permanent) home was in Connecticut for the entire year or you lived in Connecticut for more than 183 days you are a resident of Connecticut. Connecticut residents must file a return if you had income withheld, made estimated tax payments, make more income than permitted, or had a federal alternative minimum tax liability. The permitted amounts of gross income are $12,000 if married filing separately, $12,625 if single, $19,000 if head of house, and $24,000 if married filing jointly. Gross income is all income you had to file your federal return on plus all any other income from Form-1040, Schedule 1 (see Form-1040, attached below). If you are a resident who needs to file a Connecticut return you will need to file Form-1040 (attached below). For additional information see Form-1040 Instructions (attached below).

Related Tax Forms

  • Form-1040 - Connecticut Resident Income Tax Return

Connecticut Residents who lived in Connecticut for part of the year

If your domicile (permanent) home was in Connecticut for part of the year you are a part-year resident. Your domicile home could have been in Connecticut for part of the year if you moved in or out of Connecticut during the year.

The income that will be taxed by Connecticut will be all income earned during your period of residency, regardless of where the income was earned, and income earned from Connecticut sources during your nonresidency. Use form Form-1040AW (attached below) to calculate this income’s amount. To file a part-year resident return with Connecticut use Form-1040NR/PY to report your taxes and calculate your taxes based upon the amount of income that was calculated using Form-1040AW.

If your spouse has a different residency status then you and you filed jointly for your Federal return file your Form-1040NR/PY as “filing separately for Connecticut only”. If you are “filing separately for Connecticut only” you will need to calculate the amount of income that will be taxed by using only values that relate to your share of income when filing Form-1040AW. Also you do not qualify for the property tax credit if you are a part year resident of Connecticut.

If you owe more than $1,000 of taxes than were originally withheld you will need to make tax payments to Connecticut using Form Form-1040ES (attached below).

To obtain additional information on how to file a part-year resident Connecticut return see Form-1040NR/PY Instructions (attached below).

Related Tax Forms

  • Form-1040AW - Part-Year Resident Income Allocation
  • Form-1040NR/PY - Connecticut Nonresident and Part-Year Resident Income Tax Return
  • Form-1040ES - Estimated Connecticut Income Tax Payment Coupon for Individuals
  • Form-1040 - Connecticut Resident Income Tax Return

Connecticut Residents who work in another state

If your domicile (permanent) home was in Connecticut for the entire year or you lived in Connecticut for more than 183 days you are a resident of Connecticut. Connecticut residents must file a return if you had income withheld, made estimated tax payments, make more income than permitted, or had a federal alternative minimum tax liability. The permitted amounts of gross income are $12,000 if married filing separately, $12,625 if single, $19,000 if head of house, and $24,000 if married filing jointly. Gross income is all income you had to file your federal return on plus all any other income from Form-1040, Schedule 1 (see Form-1040, attached below). If you are a resident who needs to file a Connecticut return you will need to file Form-1040 (attached below). For additional information see Form-1040 Instructions (attached below).

If you are a resident of Connecticut all income you earn is subject to taxation by Connecticut no matter where it is earned. Thus if you work in another state and earned income in that state you will be taxed by Connecticut. However income earned in another state might be taxed by the state it was earned in along with Connecticut. To avoid dual taxation in this event Connecticut allows you to receive a tax credit. To qualify for this credit you will need to file Form-1040 and attach it to the return you filed for the other state.

If the tax paid to the other state is more than $1000 less than your Connecticut tax you will need to pay tax payments. Tax payments are due on April 15, June 15, September 15, and January 15 and are filed using Form-1040ES (attached below). More information can be found in the Form-1040 Instructions and on page 1 of Form-1040ES.

Related Tax Forms

  • Form-1040 - Connecticut Resident Income Tax Return

Nonresidents who work in Connecticut

If your domicile (permanent) home was not in Connecticut for any part of the year and you lived in Connecticut for less than 183 days or if you maintained a home in Connecticut but lived there for less than 30 days you are a nonresident of Connecticut. If you are a Connecticut nonresident but income tax was withheld from your income, you made estimated income tax payments, made more income from Connecticut sources than permitted, or had to pay a federal alternative minimum tax you will need to file a nonresident return with Connecticut. The amount of money permitted for a single filer is $13,000, for a married person filing separately it is $12,000, for a head of household it is $19,000, and for a married couple filing jointly it is $24,000. Taxable income for Connecticut comes from sources such as wages for services performed in Connecticut or accrued sick pay, vacation pay, severance pay, unemployment benefits, income from sale or rental of property or from a partnership or S corporation in Connecticut. To obtain more information on taxable income sources see Form CT-1040NR/PY Instructions.

To file a nonresident return with Connecticut use Form-1040NR/PY to report your taxes and calculate the amount of income that will be taxed by Connecticut.

If your spouse has a different residency status then you and you filed jointly for your Federal return file your Form-1040NR/PY as “filing separately for Connecticut only”. If you are “filing separately for Connecticut only” you will need to calculate the amount of income that will be taxed by using only values that relate to your share of income when filing Form-1040NR/PY.

If you owe more than $1,000 of taxes than were originally withheld you will need to make tax payments to Connecticut using Form Form-1040ES (attached below).

To obtain additional information on how to file a nonresident Connecticut return, including more information on taxable income sources, see Form-1040NR/PY Instructions (attached below).

Related Tax Forms

  • Form-1040NR/PY - Connecticut Nonresident and Part-Year Resident Income Tax Return
  • Form-1040ES - Estimated Connecticut Income Tax Payment Coupon for Individuals

Nonresidents who sold property in Connecticut

If your domicile (permanent) home was not in Connecticut for any part of the year and you lived in Connecticut for less than 183 days or if you maintained a home in Connecticut but lived there for less than 30 days you are a nonresident of Connecticut. If you are a Connecticut nonresident but income tax was withheld from your income, you made estimated income tax payments, made more income from Connecticut sources than permitted, or had to pay a federal alternative minimum tax you will need to file a nonresident return with Connecticut. The amount of money permitted for a single filer is $13,000, for a married person filing separately it is $12,000, for a head of household it is $19,000, and for a married couple filing jointly it is $24,000. Taxable income for Connecticut comes from sources such as wages for services performed in Connecticut or accrued sick pay, vacation pay, severance pay, unemployment benefits, income from sale or rental of property or from a partnership or S corporation in Connecticut. To obtain more information on taxable income sources see Form CT-1040NR/PY Instructions.

To file a nonresident return with Connecticut use Form-1040NR/PY to report your taxes and calculate the amount of income that will be taxed by Connecticut.

If your spouse has a different residency status then you and you filed jointly for your Federal return file your Form-1040NR/PY as “filing separately for Connecticut only”. If you are “filing separately for Connecticut only” you will need to calculate the amount of income that will be taxed by using only values that relate to your share of income when filing Form-1040NR/PY.

If you owe more than $1,000 of taxes than were originally withheld you will need to make tax payments to Connecticut using Form Form-1040ES (attached below).

To obtain additional information on how to file a nonresident Connecticut return, including more information on taxable income sources, see Form-1040NR/PY Instructions (attached below).

Related Tax Forms

  • Form-1040NR/PY - Connecticut Nonresident and Part-Year Resident Income Tax Return
  • Form-1040ES - Estimated Connecticut Income Tax Payment Coupon for Individuals

Connecticut Tax Forms

  • Form CT-1040 - Connecticut Resident Income Tax Return
  • Form CT-1040 EXT - Application for Extension of Time to File
  • Form-1040 - Connecticut Resident Income Tax Return
  • Form-1040ES - Estimated Connecticut Income Tax Payment Coupon for Individuals
  • Form-1040NR/PY - Connecticut Nonresident and Part-Year Resident Income Tax Return
  • Form-1040AW - Part-Year Resident Income Allocation

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