Connecticut 2019 Resident FORM Income Tax Income Tax Return Instructions Important 2019 Connecticut

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Text of Connecticut 2019 Resident FORM Income Tax Income Tax Return Instructions Important 2019 Connecticut

  • 2019 FORM CT-1040

    File early to protect your refund from identity thieves.

    Connecticut Resident Income Tax Return Instructions

    Important 2019 Connecticut Income Tax Topics:

    File Electronically File electronically ... it is secure, fast and free! Visit portal.ct.gov/TSC to electronically file. See Taxpayer Service Center, on Page 54.

    Refund Options Direct Deposit Choose direct deposit for the fastest way to receive your Connecticut income tax refund. Direct deposit is not available for first time Connecticut filers. See Refund Options, Direct Deposit, on Page 5. Paper Check If you do not elect or qualify for direct deposit, your refund will be issued by paper check. Processing a paper check may increase the time it takes for you to receive your refund.

    Connecticut Earned Income Tax Credit Full-year residents may be eligible to claim the Connecticut earned income tax credit (CT EITC). See CT EITC on Page 7.

    Protecting Taxpayer Information and Refunds Security of taxpayer information and financial transactions is a top priority for DRS to better protect your personal information and assure that refunds are delivered to their rightful owners. See Protecting Taxpayer Security, on Page 16.

    This booklet contains information or instructions for the following forms and schedules: • Form CT-1040 • Schedule CT-EITC • Schedule CT-PE • Schedule CT-CHET • Tax Tables • Tax Calculation

    Schedule • Use Tax

    Information

    DRS epartment of

    evenue ervices

    https://portal.ct.gov/TSC

  • Page 2

    Table of Contents

    What’s New � � � � � � � � � � � � � � � � � � � � � � � � � � � 3 Property Tax Credit � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 3 Income Tax Exemption for Teachers’ Pensions � � � � � � � 3 Definition of “Residential Building” Expanded

    for Purposes of the Crumbling Foundation Subtraction Modification � � � � � � � � � � � � � � � � � � � � � � � 3

    Angel Investor Tax Credit � � � � � � � � � � � � � � � � � � � � � � � � 3 Increase of Thresholds for Determining the Amount

    of Social Security Benefits Exempt From Connecticut Income Tax � � � � � � � � � � � � � � � � � � � � � � � 4

    Subtraction Modification of Pension and Annuity Income � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 4

    Changes to the Pass-Through Entity Tax Affecting Individual Pass-Through Entity Members � � � � � � � � � 4

    Statute of Limitations to Appeal Certain Determinations � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 5

    Convenience of the Employer Test in Determining Connecticut Sourced Income � � � � � � � � � � � � � � � � � � � 5

    Q & A About the Connecticut Individual Use Tax � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 6

    Sample Use Tax Table � � � � � � � � � � � � � � � � � � � 7

    Contributions to Designated Charities � � � � � 8

    Important Information � � � � � � � � � � � � � � � � � � � 9 Tax Assistance � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 9 Forms and Publications � � � � � � � � � � � � � � � � � � � � � � � � � 9 Connecticut Form 1099-G � � � � � � � � � � � � � � � � � � � � � � � � 9 Avoid Delaying Your Refund � � � � � � � � � � � � � � � � � � � � � � 9 Who Must File a Connecticut Resident Return � � � � � � � 10 Filing the Connecticut Income Tax Return

    Electronically � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 10 Relief From Joint Liability � � � � � � � � � � � � � � � � � � � � � � � 11 Title 19 Recipients � � � � � � � � � � � � � � � � � � � � � � � � � � � � 11 Deceased Taxpayers � � � � � � � � � � � � � � � � � � � � � � � � � � 11 Special Information for Nonresident Aliens � � � � � � � � � � 11 Resident, Part-Year Resident, or Nonresident � � � � � � � 12 Military Personnel Filing Requirements � � � � � � � � � � � � 12 Combat Zone � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 13 Connecticut Adjusted Gross Income � � � � � � � � � � � � � � � 13 Taxable Year and Method of Accounting � � � � � � � � � � � � 13 When to File � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 13 Extension Requests � � � � � � � � � � � � � � � � � � � � � � � � � � � 13 Mailing Addresses for Form CT-1040 � � � � � � � � � � � � � � 14 Estimated Tax Payments for Tax Year 2020 � � � � � � � � 14 Filing Form CT-2210 � � � � � � � � � � � � � � � � � � � � � � � � � � � 15 Interest and Penalties � � � � � � � � � � � � � � � � � � � � � � � � � � 16 Refund Information � � � � � � � � � � � � � � � � � � � � � � � � � � � � 16 Refund Status � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 16 Protecting Taxpayer Security � � � � � � � � � � � � � � � � � � � � 16 Income Tax Fraud � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 17 Nonobligated Spouse � � � � � � � � � � � � � � � � � � � � � � � � � � 17 Payment Options � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 17

    Rounding Off to Whole Dollars � � � � � � � � � � � � � � � � � � � 17 Angel Investor Income Tax Credit � � � � � � � � � � � � � � � � � 17

    Completing Form CT-1040 � � � � � � � � � � � � � � 19 1� Taxpayer Information � � � � � � � � � � � � � � � � � � � � � � � 19 2� Calculate Your Tax � � � � � � � � � � � � � � � � � � � � � � � � � 19 3� Payments � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 21 4� Overpayment � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 22 5� Amount You Owe � � � � � � � � � � � � � � � � � � � � � � � � � � 23 6� Sign Your Return � � � � � � � � � � � � � � � � � � � � � � � � � � 23 Order of Attachments � � � � � � � � � � � � � � � � � � � � � � � � � � 24 Filing Your Return � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 24 Recordkeeping � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 24 Copies of Returns � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 24

    Form CT-1040 Schedules � � � � � � � � � � � � � � � 25 Schedule 1 – Modifications to Federal Adjusted

    Gross Income � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 25 Schedule 2 – Credit for Income Taxes Paid to

    Qualifying Jurisdictions � � � � � � � � � � � � � � � � � � � � � � � 29 Schedule 2 – Worksheet Instructions � � � � � � � � � � � � � � 30 Schedule 2 – Line Instructions � � � � � � � � � � � � � � � � � � � 31 Schedule 3 – Property Tax Credit � � � � � � � � � � � � � � � � � 32

    Property Tax Credit Table � � � � � � � � � � � � � � � 33 Schedule 3 – Line Instructions � � � � � � � � � � � � � � � � � � � 33

    Connecticut Individual Use Tax Worksheet � � � � � � � � � � � � � � � � � � � � � � � � � � 34 Schedule 4 – Individual Use Tax � � � � � � � � � � � � � � � � � 35

    Schedule CT-EITC - Connecticut Earned Income Tax Credit � � � � � � � �

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