State Income Tax Filing

The tax filing deadline is Wednesday, April 15, 2015.

Who Needs to File a Connecticut State Return?

You must file a Connecticut (CT) state income tax return if any of the following is true for the 2014 tax year. If none apply, you do not need to file a 2014 CT return.  For more information about filing your CT state return visit the Yale Tax Office web site.

  • 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 – for 2014, if your gross income exceeds:
    • $12,050 and you will file as married filing separately, or
    • $14,500 and you will file as single, or
    • $19,050 and you will file as head of household, or
    • $24,050 and you will file as married filing jointly (each spouse/child must have a SSN/ITIN in order to file under this category).

Do I need to report treaty income for CT income tax filing?

Federal income tax treaty provisions are not recognized for CT state income tax purposes. Any treaty income reported on your federal 1040NR or 1040NR-EZ must be added to your federal Adjusted Gross Income (AGI) on your CT-1040 (calculations are done on CT Schedule 1, line 38, write in tax treaty wages, then go to line 2 of CT-1040). For complete information, refer to Special Instructions for Nonresident Aliens of the CT Income Tax Instructions

Determining Your CT Tax Residency Status and Forms

In any calendar year, you could have a different status for (1) immigration, (2) federal income tax purposes, and (3) state income tax purposes. For information about "non-resident" vs. "resident" for CT income tax purposes, refer to the CT Income Tax Instructions.

  • Resident Forms - Complete Form CT-1040 if you lived in CT for more than 183 days during 2014. If you have filed in CT the previous tax year, you will be eligible to Webfile.
  • Nonresident or Part-Year Resident Forms - Complete CT-1040NR/PY; this form is usually used by people who have lived and/or worked in multiple states or resided in CT for less than 183 days in that calendar year.

Can I file without a SSN/ITIN?

If you do not have a social security and have not received your ITIN by April 15th, you can  file your return without the ITIN by attaching a copy of the federal Form W-7. The CT Department of Revenue Services (DRS) will contact you upon receipt of your return. DRS will hold your return until you receive your ITIN and forward the information to them. If you fail to submit the information requested, the processing of your return will be delayed.  Please refer to the CT DRS website for more information on this topic.

Print, Sign, and Mail

If you are filing as resident, you can file on line with Webfile.  If not, remember to sign and date your forms. CT does not require copies of your income statements for your state income tax return. If you owe money, make your check payable to: Commissioner of Revenue Services 

Keep Copies!

Remember to keep copies of what you file each year (in case your return gets reviewed and there is a problem or if the CT Department of Revenue audits you in the future).

Income Tax Filing With Other States

If you earned income in another state (for example, if you (as a student) had a paid summer internship in NY in 2014 or if you (as a student or scholar) transferred from another U.S. institution in another state to Yale in 2014), you may need to file an income tax return for the state in which you earned income. You will need to refer to the information from that particular state's Department of Revenue. 



Disclaimer

This information is intended only for international students and scholars who are alien taxpayers with income sources and level typical of students and scholars at Yale University. Although the information contained in this site has been reviewed carefully and should be adequate to assist most international students and scholars, it is not a substitute for advice obtained from the Connecticut Department of Revenue Services (DRS) or a qualified tax accountant. If your visa status has changed in the past year, or you believe you have a complicated tax issue, please consult the DRS or a qualified tax accountant.

Personal Taxes

 

stress

Don't worry! Your only obligation is to file; if you make a mistake, the state tax agency will notify you.

A mistake in your filing will not impact your immigration status in any way. Do your best, keep copies, submit on time!

PDF Documents

CT Resident Forms

CT Non-Resident/Part-Year Forms

More Resources

Connecticut Taxes