Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

What is the Gross Income Test - Nexus

You are required to file a Connecticut income tax return if your gross income for the taxable year exceeds:

  • $12,000 and you are filing separately;
  • $15,000 and you are filing single;
  • $19,000 and you are filing head of household; or
  • $24,000 and you are filing jointly or qualifying widow(er) with dependent child.

Gross income means all income you received in the form of money, goods, property and services that is not exempt from federal tax and any additions to income from Forms CT-1040 or CT-1040NR/PY, Schedule 1.

Gross income includes, but is not limited to, the following items:

  • Compensation for services, including wages, fees, commissions, taxable fringe benefits, and similar items;
  • Gross income from a business;
  • Capital gains;
  • Interest and dividends;
  • Gross rental income;
  • Gambling winnings;
  • Alimony;
  • Taxable pensions and annuities;
  • Prizes and awards;
  • Your share of income from partnerships, S corporations, estates or trusts;
  • IRA distributions;
  • Unemployment compensation;
  • Federally taxable social security.