Connecticut Residents
You are required to file a Connecticut income tax return if you were a resident for the entire year or consent to be treated as a resident for the entire year and any of the following is true for the taxable year:
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You had Connecticut income taxes withheld; or
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You made estimated tax payments to Connecticut; or
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You had a federal alternative minimum tax liability.
Nonresidents and Part-Year Residents
You are required to file a Connecticut income tax return if you were a nonresident or part-year resident for the taxable year and any of the following is true for the taxable year:
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You had Connecticut income taxes withheld; or
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You made estimated tax payments to Connecticut; or
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You were a part-year resident who meets the gross income test, or who had a federal alternative minimum tax liability for the taxable year; or
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You were a nonresident with Connecticut source income who meets the gross income test, or who had a federal alternative minimum tax liability for the taxable year.