Connecticut State Tax Liability for Resident and Non-Resident Aliens

In any calendar year, you could have a different status for
(1) immigration,
(2) federal income tax purposes, and
(3) state income tax purposes.

You are a resident for the current taxable year if:

  • Connecticut was your domicile (permanent legal residence) for the entire taxable year; or
  • 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.

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 must file a Connecticut (CT) state income tax return if any of the following is true.

  • You had CT income tax withheld, or
  • you had made estimated tax payments to CT, or
  • you had a federal alternative minimum tax liability, or
  • you meet the Gross Income Test (see definition of Gross Income below) – for 2016, if your gross income exceeds
    • $12,000 and you file as married filing separately, or
    • $15,000 and you file as single, or
    • $19,000 and you file as head of household, or
    • $24,000 and you file as married filing jointly (each spouse/child must have a SSN/ITIN in order to file under this category)

If none of the above apply, do not file a CT state income tax return for the current year. Gross income includes income from sources within Connecticut and outside of Connecticut.

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. Income tax treaty provisions are disregarded for Connecticut income tax purposes. 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.

Gross income includes, but is not limited to:

  • Compensation for services, including wages, fees, commissions, taxable fringe benefits, and similar items;
  • Gross income from a business;
  • Capital gains;
  • Interest and dividends;
  • Gross rental income;
  • Gambling winnings;
  • Alimony;
  • Taxable pensions and annuities;
  • Prizes and awards;
  • Your share of income from partnerships, limited liability companies, S corporations, estates, or trusts;
  • IRA distributions;
  • Unemployment compensation;
  • Federally taxable Social Security benefits; and
  • Federally taxable disability benefits.

Permanent place of abode is a residence (a building or structure where a person can live) that you permanently maintain, whether or not you own it, and generally includes a residence owned by or leased to your spouse. A place of abode is not permanent if it is maintained only during a temporary stay for the accomplishment of a particular purpose.

Domicile (permanent legal residence) is the place you intend to have as your permanent home. It is the place you intend to return to whenever you are away. You can have only one domicile although you may have more than one place to live. Your domicile does not change until you move to a new location and definitely intend to make your permanent home there. If you move to a new location but intend to stay there only for a limited time (no matter how long), your domicile does not change. This also applies if you are working in a foreign country.