State Income Tax Filing

The filing deadline for the 2013 tax year in Connecticut is April 15, 2014.

Disclaimer: The tax resources offered by OISS are provided so that Yale international students and scholars can make informed personal decisions concerning their taxes. OISS staff are not trained tax specialists and cannot provide individual advice on taxes. If you need further assistance, you should seek professional tax advice from the Connecticut Department of Revenue Services (DRS) or a qualified accountant or attorney.


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Who Needs to File a CT State Return?

You must file a Connecticut (CT) state income tax return if any of the following is true for the 2013 tax year:

  • 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 2013, if your gross income exceeds:
    • $12,000 and you will file as married filing separately, or
    • $14,000 and you will file as single, or
    • $19,000 and you will file as head of household, or
    • $24,000 and you will 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 2013 CT state income tax return.

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.

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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 2013. 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.

A limited number of forms CT-1040 and CT-1040NR/PY are available at the OISS.

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Can I file without a SSN/ITIN?

If you do not have an SSN, enter your Individual Taxpayer Identification Number (ITIN) in the space provided above your name. If you have applied for an ITIN from the Internal Revenue Service by filing federal Form W-7, but have not received the ITIN, you must wait for the ITIN to be issued before filing your Connecticut tax return.

However, if you have not received your ITIN by April 15, file your return without the ITIN, pay the tax due, and attach a copy of the federal Form W-7. 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.

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Print, Sign, and Mail

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

CT Department of Revenue Services (DRS) no longer processes state income tax returns without an SSN or ITIN. If you have not received your ITIN before the tax filing deadline, you should still file your return without the ITIN, pay any tax due, and attach a copy of your ITIN application (form W‐7) that you submitted with your federal income return.

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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 2013 or if you (as a student or scholar) transferred from another U.S. institution in another state to Yale in 2013), 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.

 

Personal Taxes

 

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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