Compensation for services, including wages, fees, commissions, taxable fringe benefits, and similar items.Gross income includes, but is not limited to: Any treaty income you report on federal Form 1040NR or Form 1040NR-EZ and not subject to federal income tax must be added to your federal adjusted gross income. Income tax treaty provisions are disregarded for Connecticut income tax purposes. In determining whether you meet the gross income test, you must take into account any income not subject to federal income tax under an income tax treaty between the United States and the country of which you are a citizen or resident. Gross income includes income from sources within Connecticut and outside of Connecticut. If none of the above apply, do not file a CT state income tax return for the current year. $24,000 and you file as married filing jointly (each spouse/child must have a SSN/ITIN in order to file under this category).$19,000 and you file as head of household, or.$12,000 and you file as married filing separately, or.you meet the Gross Income Test (see definition of Gross Income below) – for 2016, if your gross income exceeds.you had a federal alternative minimum tax liability, or.you had made estimated tax payments to CT, or.You must file a Connecticut (CT) state income tax return if any of the following is true. Nonresident aliens who meet either of these conditions are considered Connecticut residents even if federal Form 1040NR-EZ or federal Form 1040NR is filed for federal income tax purposes. You maintained a permanent place of abode in Connecticut during the entire taxable year and spent a total of more than 183 days in Connecticut during the taxable year.Connecticut was your domicile (permanent legal residence) for the entire taxable year or.You are a resident for the current taxable year if: In any calendar year, you could have a different status for
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