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 2009 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 2009, if your gross income exceeds: • $12,000 and you will file as married filing separately or civil union filing separately, or • $13,000 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, civil union filing jointly, or qualifying widow(er) with dependent child (each spouse/child must have a SSN/ITIN as well in order to file under this category) If none of the above apply, do not file a 2009 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
You must file a Connecticut (CT) state income tax return if any of the following is true for the 2010 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 2010, if your gross income exceeds: • $12,000 and you will file as married filing separately or civil union filing separately, or • $13,000 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, civil union filing jointly, or qualifying widow(er) with dependent child (each spouse/child must have a SSN/ITIN as well in order to file under this category) If none of the above apply, do not file a 2010 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
