BASIC INFORMATION
WHO (must file)
Residents:
All residents must file a Connecticut
income tax return, if you made estimated
tax payments to Connecticut; met the gross
income test (see below) or had federal
alternative minimum tax liability.
Gross income test for Residents:
Single: Must file if your gross income is
greater than $12,500.
Married Filing Separate: Must file is
your gross income is greater than $12,000.
Head of Household: Must file is your
gross income is greater than $19,000.
Married Filed Jointly: Must file is gross
income is greater than $24,000.
Nonresidents:
If you had Connecticut income tax
withheld; made estimated tax payments to
Connecticut;
met the gross income test or had federal
alternative minimum tax liability, you
must file a Connecticut Individual Income
Tax Return, Form CT -1040NR/PY.
Gross income test for Nonresidents:
Single: Must file if your gross income is
greater than $12,500.
Married Filing Separate: Must file is
your gross income is greater than $12,000.
Head of Household: Must file is your
gross income is greater than $19,000.
Married Filed Jointly: Must file is gross
income is greater than $24,000.
WHAT (forms do you file)
Resident:
Form CT-1040 Connecticut Individual Income
Tax Return
Nonresident:
Form CT-1040NR/PY Connecticut Individual
Income Tax Return
WHEN (are the tax returns due)
Original due date: April 15th
WHERE (do you mail the tax returns)
If you are expecting to receive a refund,
send to:
Department of Revenue Services
P.O. Box 2976
Hartford, CT 06104-2976
If you are sending all other tax forms
without payment, send to:
Department of Revenue Services
P.O. Box 2976
Hartford, CT 06104-2976
If you are sending a payment, send to:
Department of Revenue Services
P.O. Box 2977
Hartford, CT 06104-2977
