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Connecticut Nonresident and Part-Year Resident Income Connecticut 2020 Nonresident and FORM Part-Year Resident CT-1040 NR/PY Income Tax This booklet Return Instructions contains information or instructions for the Dear Taxpayer, following forms and 2020 has been a challenging year to say the least. Rest assured, however, schedules: that the tax professionals at the Connecticut Department of Revenue Services (DRS) stand ready to provide our customers with world-class • Form CT‑1040NR/PY service. All of us at DRS have been busy reinventing how the agency delivers assistance to our citizens. The COVID-19 pandemic has forced • Schedule CT‑SI public servants to reflect on how we can improve the delivery of services • Schedule CT‑1040AW in a changing environment. I think you will find the DRS approach is more efficient and convenient. • Schedule CT‑PE The instructions in this booklet and our forms that are available on • Schedule CT‑CHET our website at portal.ct.gov/DRS contain everything you will need to complete your 2020 Connecticut state income tax filing. Please remember • Tax Tables that electronic filing is the easiest and most efficient way to file. In fact, if you are expecting a refund, electronic filing is the sure way to receive • Tax Calculation that refund as quickly as possible. All of your electronic filing options Schedule are contained in these instructions. • Use Tax Information Your feedback is critically important, especially during these challenging times. I encourage you to let us know how we are doing. We welcome your ideas and suggestions. You may send an email or call to personally speak to a Taxpayer Services representative. Your input is a valuable component of improving how we do business. Sincerely, John Biello Acting Commissioner of Revenue Services File early to protect your refund from identity thieves. Table of Contents What’s New � � � � � � � � � � � � � � � � � � � � � � � � � � � 3 Completing Form CT-1040NR/PY � � � � � � � � � 15 Increase to Subtraction Modification of Pension 1� Taxpayer Information � � � � � � � � � � � � � � � � � � � � � � � 15 and Annuity Income � � � � � � � � � � � � � � � � � � � � � � � � � � 3 2� Calculate Your Tax � � � � � � � � � � � � � � � � � � � � � � � � � 15 Check Box for Federal Form 1310 Filers � � � � � � � � � � � � 3 3� Payments � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 17 Estimated Payment Deadline Extensions for 4� Overpayment � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 18 Tax Year 2020 � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 3 5� Amount You Owe � � � � � � � � � � � � � � � � � � � � � � � � � � 18 6� Sign Your Return � � � � � � � � � � � � � � � � � � � � � � � � � � 18 Taxpayer Service Center (TSC) � � � � � � � � � � � 3 Order of Attachments � � � � � � � � � � � � � � � � � � � � � � � � � � 19 Filing Your Return � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 19 Important Information � � � � � � � � � � � � � � � � � � � 4 Recordkeeping � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 19 Tax Assistance � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 4 Copies of Returns � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 19 Forms and Publications � � � � � � � � � � � � � � � � � � � � � � � � � 4 Form CT-1040NR/PY Schedules � � � � � � � � � � 20 Connecticut Form 1099‑G � � � � � � � � � � � � � � � � � � � � � � � � 4 Avoid Delaying Your Refund � � � � � � � � � � � � � � � � � � � � � � 4 Schedule 1 - Modifications to Federal Adjusted Who Must File Form CT‑1040NR/PY � � � � � � � � � � � � � � � 5 Gross Income � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 20 Relief From Joint Liability � � � � � � � � � � � � � � � � � � � � � � � � 6 Schedule 2 ‑ Credit for Income Taxes Paid to Qualifying Title 19 Recipients � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 6 Jurisdictions (Part‑Year Residents Only) � � � � � � � � � 24 Deceased Taxpayers � � � � � � � � � � � � � � � � � � � � � � � � � � � 6 Schedule 2 ‑ Worksheet Instructions � � � � � � � � � � � � � � 25 Special Information for Nonresident Aliens � � � � � � � � � � � 6 Schedule CT‑SI Instructions � � � � � � � � � � � � � � � � � � � � � 27 Resident, Part‑Year Resident, or Nonresident � � � � � � � � 7 Employee Apportionment Worksheet Instructions � � � � 31 Military Personnel Filing Requirements � � � � � � � � � � � � � 7 Schedule CT‑1040AW Instructions � � � � � � � � � � � � � � � � 32 Connecticut Adjusted Gross Income � � � � � � � � � � � � � � � � 8 Schedule CT‑1040BA � � � � � � � � � � � � � � � � � � � � � � � � � � 33 Items Subject to Special Accrual � � � � � � � � � � � � � � � � � � � 9 Additional Forms and Schedules You May Have Schedule 3 - Individual Use Tax Line to Complete � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 10 Instructions � � � � � � � � � � � � � � � � � � � � � � � � � 34 When to File � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 10 Extension Requests � � � � � � � � � � � � � � � � � � � � � � � � � � � 10 Sample Use Tax Table � � � � � � � � � � � � � � � � � � 35 Filing the Connecticut Income Tax Return Electronically � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 11 Connecticut Individual Use Tax Mailing Addresses for Form CT‑1040NR/PY � � � � � � � � 11 Worksheet � � � � � � � � � � � � � � � � � � � � � � � � � � 35 Estimated Tax Payments for Tax Year 2021 � � � � � � � � � 11 Filing Form CT‑2210 � � � � � � � � � � � � � � � � � � � � � � � � � � � 12 Interest and Penalties � � � � � � � � � � � � � � � � � � � � � � � � � � 12 Amended Returns � � � � � � � � � � � � � � � � � � � � � 36 Refund Information � � � � � � � � � � � � � � � � � � � � � � � � � � � � 13 Refund Status � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 13 Contributions to Designated Charities � � � � 37 Protecting Taxpayer Security � � � � � � � � � � � � � � � � � � � � 13 Income Tax Fraud � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 13 2020 Connecticut Income Tax Tables � � � � � 39 Nonobligated Spouse � � � � � � � � � � � � � � � � � � � � � � � � � � 13 Payment Options � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 14 Tax Calculation Schedule � � � � � � � � � � � � � � � 49 Income Tax Credit � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 14 Table A ‑ Personal Exemptions � � � � � � � � � � � � � � � � � � � 49 Economic Nexus � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 14 Table B ‑ Initial Tax Calculation � � � � � � � � � � � � � � � � � � � 50 Table C ‑ Tax Rate Phase‑Out Add‑Back � � � � � � � � � � � 51 Table D ‑ Tax Recapture � � � � � � � � � � � � � � � � � � � � � � � � 52 Table E ‑ Personal Tax Credits � � � � � � � � � � � � � � � � � � � 53 Page 2 What’s New Increase to Subtraction Modification of Estimated Payment Deadline Extensions for Pension and Annuity Income Tax Year 2020 For the taxable year beginning on January 1, 2020, the subtraction To provide relief to Connecticut taxpayers during the COVID-19 modification of pension and annuity income increased from 14% pandemic, the Connecticut Department of Revenue Services (DRS) to 28% of any pension or annuity income received for the taxable extended the deadlines for the first and second quarter 2020 income year. See Line 50b instructions on Page 23 for more information. tax estimated payments to July 15, 2020. Check Box for Federal Form 1310 Filers Form CT-2210, Underpayment of Estimated Tax by Individuals, For the taxable year beginning on January 1, 2020, Form Trusts, and Estates, has been updated for the 2020 tax year to CT‑1040NR/PY has been updated to provide a check box for filers account for theses deadline extensions. Ensure you are using the of federal Form 1310, Statement of Person Claiming Refund Due 2020 form to properly calculate the amount of interest due. a Deceased Taxpayer. Check the box on the first page of Form You may use Form CT-2210 to calculate and report any interest due CT‑1040NR/PY if you have filed federal Form 1310. If you have with your return. Alternatively, DRS will calculate interest on any filed federal Form 1310, you must file Form CT‑1040NR/PY by underpayment of estimated tax and send you a bill. paper. For more information, see Claiming a Refund for a Deceased Taxpayer, on Page 6. TAXPAYER SERVICE CENTER (TSC) Most Connecticut taxpayers can electronically file through the DRS electronic Taxpayer Service Center TSC‑IND( ). The TSC‑IND allows you to: • File your Connecticut nonresident and part‑year resident income tax return, including: • Your Schedule CT‑PE; • File a Connecticut extension of time to file request; and • Make online payments of estimated tax or income tax bills. In addition, the TSC‑IND has expanded options including the ability to: • Check the status of your income tax refund; • View account period details; • View returns filed in theTSC ; • View/cancel scheduled payments made in the TSC; and TSC Website • View processed payments. Visit portal.ct.gov/TSC to learn more about free filing options. Page 3 Important Information Tax Assistance Connecticut Income Tax Return for Individuals. See Amended Returns, on Page 36. Visit the DRS website at portal.ct.gov/DRS or call DRS to speak directly with an agent about the filing of a return or account Most taxpayers qualify to electronically file their Connecticut related matters, Monday through Friday, 8:30 a.m. to 4:30 p.m. income tax return. See Filing the Connecticut Income Tax Return at 800-382-9463 (Connecticut calls
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