Connecticut State Department of Revenue Services

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Topical Index to Rulings and
Administrative Pronouncements Covering
INCOME TAX INDEX

A | B | C | D | E | F | G| H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

A

ACCOUNTING PERIODS AND METHODS:

Accounting Methods

Statute: 12-708

Regulation: 12-708-6

Accounting Period

Statute: 12-708

Regulation: 12-708-1

Change of Accounting Method

Statute: 12-708

Regulation: 12-708-7; 12-708-8; 12-708-9

Change of Accounting Period

Statute: 12-708

Regulation: 12-708-2 (repealed eff. 6/11/14); 12-708-3; 12-708-4

Returns of Trusts, Estates or Partnerships For Short Taxable Years

Statute: 12-708

Regulation:  12-708-5

ADJUSTED GROSS INCOME, RESIDENT INDIVIDUALS: (see TAXABLE INCOME, RESIDENT INDIVIDUALS)

ALLOCATION AND APPORTIONMENT: (see also TAXABLE INCOME, NONRESIDENT INDIVIDUALS)

Allocation and Apportionment of Income From a Business, Trade, Profession or Occupation Carried On Partly Within and Partly Without Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-4

Special Notice: 2014(5), 2016(6); 2017(1)

Alternate Method of Allocation

Statute: 12-712(d)

Regulation: 12-712(d)-1

Athletes and Entertainers

Statute: 12-711(c)

Regulation: 12-711(c)-7

Business, Trade, Profession or Occupation Carried On Partly Within Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-3

Special Notice: 2014(5), 2016(6); 2017(1)

Business, Trade, Profession or Occupation Carried On Partly Within and Partly Without Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-2

Special Notice: 2014(5), 2016(6), 2017(1)

Earnings of Nonresident Employees and Officers Rendering Personal Services Within Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-5

Income and Deductions Partly From Connecticut Sources

Statute: 12-711(c)

Regulation: 12-711(c)-1

Military Pay

Statute: 12-711(d)

Regulation: 12-711(d)-1

Informational Publication: 92(2), 92(2.1), 92(2.2), 92(2.3); 92(2.4); 92(2.5); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)

Purchase and Sale for Own Account

Statute: 12-711(f)

Regulation: 12-711(f)-1

Security and Commodity Brokers

Statute: 12-711(c)

Regulation: 12-711(c)-6

ALTERNATIVE MINIMUM TAX:

Statute: 12-700a; 12-701(a)(23), 12-701(a)(24), 12-701(a)(25), 12-701(a)(26), 12-701(a)(27, 12-701(a)(28), 12-701(a)(29), 12-701(a)(30), 12-701(a)(31)

Ruling: 2001-1

Special Notice: 98(4); 2003(21)

Informational Publication: 94(2), 94(2.1), 94(2.2), 94(2.3); 94(2.4); 2001(9); 2005(31)

AMENDED RETURNS: (see RETURNS)

ANGEL INVESTOR CREDIT:

Statute: 12-704d

Special Notice: 2010(3); 2010(7); 2016(6)

ASSESSMENTS: (see also INTEREST AND PENALTIES)

Agreement Extending Time for Assessing Deficiency or Claiming Refund

Statute: 12-733(f)

Regulation: 12-733(f)-1

Appeals

Statute: 12-730

Commissioner’s Assessment on Best Information

Statute: 12-735(b)

Regulation: 12-735(b)-1

Final Assessment of Deficiency. Protest. Notice of Determination

Statute: 12-729

General

Statute: 12-35h

Interest, Deficiency Assessments

Statute: 12-728(a)

Regulation: 12-728(a)-1

Jeopardy Assessments

Statute: 12-729a

Liens

Statute: 12-734

Regulation: 12-734-1

Mathematical Errors

Statute: 12-731

Regulation: 12-731-1

Notice of Deficiency

Statute: 1-2a; 12-2f; 12-728(b)

Regulation: 12-728(b)-1

Notice of Proposed Deficiency

Statute: 12-733

Regulation: 12-733(a)-1

Penalties, Deficiency Assessments

Statute: 12-728(a)

Regulation: 12-728(a)-2

Terrorism Victims

Statute: 12-724

Back to Alphabetical Index

B

BANKRUPTCY

Regulation: 12-701(a)(9)-1; 12-740-9 (repealed eff. 3/8/06)

BIOSCIENCE VENTURE CAPITAL

Statute: 12-701(a)(20)

Special Notice: 2018(9), 2018(9.1)

C

CHET BABY SCHOLARS: (see REFUNDS (CONTRIBUTIONS TO SPECIAL ACCOUNTS))

CIVIL UNIONS: (see also specific topics)

Statute: 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Special Notice: 2006(11)

Informational Publication: 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)

Announcement: 2008(1); 2009(1); 2010(1); 2011(1); 2012(1); 2015(6); 2017(7)

COMPENSATION: (See TAXABLE INCOME, RESIDENT INDIVIDUALS; TAXABLE INCOME, NONRESIDENT INDIVIDUALS)

CREDIT BASED ON ADJUSTED GROSS INCOME:

Statute: 12-703, 17b-112(b)(11); 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Special Notice: 2002(12); 2006(11); 2009(3), 2015(7), 2015(7.1); 2016(6)

CREDIT FOR PERSONAL PROPERTY TAXES PAID ON MOTOR VEHICLE OR RESIDENCE:

Statute: 12-704c

Special Notice: 98(4); 2002(12); 2003(21); 2006(11); 2009(3); 2012(6); 2015(7), 2015(7.1); 2016(6)

Informational Publication: 96(9); 97(9); 97(9.1); 99(34); 2000(23); 2001(25); 2002(23); 2003(24); 2004(16); 2005(10); 2006(16); 2007(21); 2008(21); 2009(24); 2011(20); 2012(17); 2014(25); 2016(18); 2017(23)

CREDIT FOR "STEM" GRADUATES:

Statute: 12-704f  (repealed eff. 6/26/19)

CREDIT FOR TAXES PAID TO ANOTHER JURISDICTION:

Amended Connecticut Income Tax Return to Report Any Change in the Amount of Income Tax Paid to Qualifying Jurisdiction

Statute: 12-704(b)

Regulation: 12-704(b)-1

Special Notice: 92(2); 2018(9), 2018(9.1)

Definitions

Statute: 12-704(b)

Regulation: 12-704(a)-4

Disallowance

Statute: 12-704(c); 12-704(d)

Regulation: 12-704(c)-1

Intangible Person Property

Statute: 12-704(e)

Limitations, General

Statute: 12-704(a)

Regulation: 12-704(a)-2

Limitations, Credit Claimed for Income Taxes Paid Both to a Qualifying Jurisdiction and Also to One or More of its Political Subdivisions

Statute: 12-704(a)

Regulation: 12-704(a)-3

Special Notice: 92(2)

Resident or Part-Year Resident Credit for Taxes Paid to Another State, Political Subdivision of Another State, the District of Columbia, a Province of Canada or Political Subdivision of a Province of Canada

Statute: 12-704(a)

Regulation: 12-704(a)-1

Special Notice: 98(4)

Back to Alphabetical Index

D

DEFICIENCY ASSESSMENTS: (see ASSESSMENTS)

DEFINITIONS:

Statute: 12-701

Back to Alphabetical Index

E

EARNED INCOME TAX CREDIT:

Statute: 12-704e; 12-62s

Special Notice: 2013(7); 2014(5); 2015(7), 2015(7.1); 2016(6)

Informational Publication: 2011(18); 2012(9), 2012(9.1); 2013(19); 2015(20), 2015(20)(SP)

ECONOMIC NEXUS:

Statute: 12-726

Special Notice: 2009(3)

Informational Publication: 2010(29), 2010(29.1)

_____________________________________________________________________________________________________

ELECTRONIC FUNDS TRANSFER: (see ELECTRONIC FUNDS TRANSFER (M))

ESTIMATED TAX:

Additional Withholding, Election

Statute: 12-720(a) (repealed effective 1/1/96)

Regulation: 12-720(a)-3 (repealed effective 4/6/00)

Declarations, Amended

Statute: 12-720(b) (repealed effective 1/1/96)

Regulation: 12-720(b)-1 (repealed effective 4/6/00)

Declaration, Composite (Alternative to Filing Group Declaration for S Corporations)

Statute: 12-720(a) (repealed effective 1/1/96)

Regulation: 12-720(a)-6 (repealed effective 4/6/00)

Announcement: 93(6)

Declarations, Filing Dates

Statute: 12-721(a) (repealed effective 1/1/96)

Regulation: 12-721(a)-1 (repealed effective 4/6/00)

Declarations, Group

Statute: 12-720(a) (repealed effective 1/1/96)

Regulation: 12-720(a)-5 (repealed effective 4/6/00)

Announcement: 93(6)

Declarations, Late Filed

Statute: 12-722

Regulation: 12-722(a)-2 (repealed eff. 1/1/04); 12-722-1

Informational Publication: 93(6), 93(6.1), 93(6.2), 93(6.3), 93(6.4), 93(6.5); 99(33); 2003(35); 2004(17); 2005(27); 2006(25); 2008(27); 2009(30); 2010(28); 2011(23); 2012(16); 2015(17); 2018(11)

Declarations Not Required from Certain Trusts and Estates

Statute: 12-720(d) (repealed effective 1/1/96)

Regulation: 12-720(d)-1 (repealed effective 4/6/00)

Declarations, Requirement

Statute: 12-720(a) (repealed effective 1/1/96)

Regulation: 12-720(a)-1 (repealed effective 4/6/00)

Informational Publication: 91(1), 91(1.1), 91(1.2), 91(1.3), 91(1.4); 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 92(5), 92(5.1), 92(5.2), 92(5.3), 92(5.4), 92(5.5), 92(5.6), 92(5.7), 92(5.8); 99(3), 99(3.1); 99(35); 2001(12); 2003(36); 2004(18); 2005(28); 2006(24); 2008(20); 2009(35); 2010(27); 2011(26); 2018(16)

Definitions

Statute: 12-701(a)(11); 12-701(a)(12)

Regulation: 12-701(a)(11)-1; 12-701(a)(12)-1

Informational Publication: 92(5), 92(5.1), 92(5.2), 92(5.3), 92(5.4), 92(5.5), 92(5.6), 92(5.7), 92(5.8); 99(35); 2003(36)

Excess Payments

Statute: 12-722(h)

Regulation: 12-722(h)-1 (repealed eff. 1/1/04)

Farmers and Fishermen

Statute: 12-722(m)

Special Notice: 98(4)

Policy Statement: 2000(3)

Informational Publication: 93(1), 93(1.1), 93(1.2), 93(1.3), 93 (1.4); 97(8), 97(8.1); 99(17); 2000(13); 2000(25); 2001(11); 2001(16); 2002(10); 2003(13); 2003(20); 2004(10); 2004(14); 2005(8); 2005(12); 2006(20); 2007(13); 2008(19); 2009(14); 2010(16); 2018(19)

Fiscal Years

Statute: 12-721(b) (repealed effective 1/1/96)

Regulation: 12-721(b)-1 (repealed effective 4/6/00)

General

Legislation: PA 11-6, §109 (not codified)

Statute: 12-700b (repealed 10/01/02); 12-720(a) (repealed effective 1/1/96); 12-721 (repealed effective 1/1/96); 12-722

Regulation: 12-722-1

Special Notice: 2002(12); 2009(3)

Informational Publication: 92(5), 92(5.1), 92(5.2), 92(5.3), 92(5.4), 92(5.5), 92(5.6), 92(5.7), 92(5.8); 99(21), 99(21.1); 99(35); 2000(26); 2001(24); 2002(18); 2002(22); 2002(24); 2003(10); 2003(21); 2003(23); 2003(28); 2003(32); 2003(36); 2004(15); 2004(18); 2004(23); 2005(9); 2005(16); 2005(24); 2005(9); 2005(28); 2006(11); 2006(18); 2006(23); 2006(24); 2007(22); 2007(24); 2008(20); 2008(22); 2008(24); 2008(28); 2009(21); 2009(22); 2009(26); 2009(35); 2009(37), 2009(37.1); 2009(38); 2010(26); 2010(27); 2010(28); 2011(18); 2011(23); 2011(26); 2011(28); 2012(15); 2012(16); 2015(12); 2015(17); 2015(23); 2015(24); 2017(25); 2018(5); 2018(11); 2018(15) ;2018(16); 2019(5)

Announcement: 2003(1) 

Installments, Amended

Statute: 12-722(c)

Regulation: 12-722(c)-1 (repealed effective 4/6/00)

Installments, Annualized Income

Statute: 12-722(j)

Regulation: 12-722(d)(2)-1 (formerly 12-722(j)-1)

Special Notice: 98(4)

Informational Publication: 93(6), 93(6.1), 93(6.2), 93(6.3), 93(6.4), 93(6.5); 99(33); 2003(35); 2004(17); 2005(27); 2006(25); 2008(27); 2009(30); 2010(28); 2011(23); 2012(16); 2015(17); 2018(11)

Installments, Number and Due Dates (When Requirement to Make Declaration of Estimated Tax Is Not Met until after the Fifteenth Day of the Fourth Month of the Taxable Year)

Statute: 12-722(a)

Regulation: 12-722(a)-1

Interest on Installment Due On or After an Individual's Death

Statute: 12-722(i)

Regulation: 12-722(i)-1 (repealed effective 4/6/00); 12-722-1; 12-722(n)-1

Interest on Late Paid Installments

Statute: 12-722(b)

Regulation: 12-722(b)-1 (repealed eff. 1/1/04)

Joint Declaration of Estimated Tax by Husband and Wife. Change of Status. Death of a Spouse

Statute: 12-720(a) (repealed effective 1/1/96); 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Regulation: 12-720(a)-7 (repealed effective 4/6/00)

Special Notice: 2006(11) 

Partnerships and S Corporations

Statute: 12-720(a) (repealed effective 1/1/96)

Regulation: 12-720(a)-4 (repealed effective 4/6/00)

Payments on Account of Income Tax

Statute: 12-722(g)

Regulation: 12-722(g)-1 (repealed eff. 1/1/04)

Prepayments

Statute: 12-722(f)

Regulation: 12-722(f)-1 (repealed eff. 1/1/04)

Short Taxable Year

Statute: 12-720(c) (repealed effective 1/1/96)

Regulation: 12-720(c)-1 (repealed effective 4/6/00)

Trusts and Estates

Statute: 12-720(a) (repealed effective 1/1/96)

Regulation: 12-720(a)-2 (repealed effective 4/6/00)

Informational Publication: 94(7); 2007(28); 2008(28); 2009(26); 2009(37), 2009(37.1)

Announcement: 91(10) 

Underpayments of Estimated Tax. Additions to Tax

Statute: 12-722(b)

Regulation: 12-722(b)-1 (repealed eff. 1/1/04)

Special Notice: 93(4); 2002(12)

Announcement: 2003(1)

EXEMPTIONS:

Statute: 12-702; 12-710; 12-724; 32-610

Special Notice: 2002(12); 2009(3); 2015(7), 2015(7.1); 2016(6)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2000(29); 2001(12); 2001(31); 2002(14); 2002(28)

EXTENSIONS OF TIME:

Armed Forces, Special Rules

Statute: 12-724

Informational Publication: 92(2.5); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)

Regulation: 12-723-7

General

Statute: 12-723

Regulation: 12-723-1

Announcement: 2001(8); 2001(8.1) 

Group Returns

Statute: 12-723

Regulation: 12-723-2 (repealed eff. 6/11/14)

Informational Returns

Statute: 12-723

Regulation: 12-723-4 

Payment of Connecticut Income Tax

Statute: 12-723

Regulation: 12-723-3

Extension, Request by Person Other than Taxpayer

Statute: 12-723

Regulation: 12-723-6

Withholding Tax Returns

Statute: 12-723

Regulation: 12-723-5

Back to Alphabetical Index

F

FIDUCIARY ADJUSTMENT:

Definition

Statute: 12-701(a)(10)

Regulation: 12-701(a)(10)-1

Special Notice: 2009(3)

Modifications: Additions

Statute: 12-701(a)(10)

Regulation: 12-701(a)(10)-2

Special Notice: 2009(3); 2014(5)

Modifications: Subtractions

Statute: 12-701(a)(10)

Regulation: 12-701(a)(10)-3

Set-asides for Charitable Purposes

Statute: 12-701(a)(10)

Regulation: 12-701(a)(10)-4

 

Back to Alphabetical Index

H

 

HOLOCAUST VICTIM SETTLEMENT PAYMENTS:

Statute: 12-701(a)(20); 12-701(a)(24); 12-701(a)(30); 12-701(a)(35); 12-701(a)(36)

HOMEOWNERSHIP INCENTIVE PROGRAM:

Statute: 12-62s

Special Notice: 2014(5)

 

HOUSEHOLD EMPLOYEES: (see WITHHOLDING, Household Employers)

Back to Alphabetical Index

I

INDIVIDUAL DEVELOPMENT ACCOUNT:

Statute: 12-701(a)(20)

INNOCENT SPOUSE: (see JOINT FILING BY SPOUSE)

INSURANCE REINVESTMENT CREDIT:

Statute: 38a-88a

Special Notice: 2000(15)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

INTEREST AND PENALTIES: (see also ASSESSMENTS)

General

Statute: 12-735(a); 12-30a

Regulation: 12-735(a)-1

Interest, Deficiency Assessments

Statute: 12-728(a)

Regulation: 12-728(a)-1

Special Notice: 2018(9), 2018(9.1)

Interest, Estimated Tax Installment Due On or After an Individual's Death

Statute: 12-722(I), 12-722(n)

Regulation: 12-722(i)-1 (repealed effective 4/6/00); 12-722(n)-1

Interest, Late Paid Estimated Tax Installments

Statute: 12-722(b)

Regulation: 12-722(b)-1 (repealed eff. 1/1/04)

Penalty, Deficiency Assessment

Statute: 12-728(a)

Regulation: 12-728(a)-2

Special Notice: 2018(9), 2018(9.1)

Penalty, Evading or Failing to Collect, Account for or Pay over Tax. Penalty for Fraud

Statute: 12-736

Regulation: 12-736(a)-1

Penalty, Failure to File Statement of Payment to Another Person

Statute: 12-735(d)

Regulation: 12-735(d)-1

Penalty, False Statement Relating to Withholding Allowance

Statute: 12-738

Penalty, Willful Violations

Statute: 12-737

Special Notice: 2013(7)

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J

JOB EXPANSION TAX CREDIT:

Statute: 12-217pp; 32-7g

Special Notice: 2012(6); 2013(7)

Informational Publication: 2010(13)

______________________________________________________________________________________________________

JOINT FILING BY SPOUSES:

Claim for Refund by Nonobligated Spouse

Statute: 12-724; 12-732(a)

Regulation: 12-732(a)-2

Connecticut Income Tax Returns of Husband and Wife

Statute: 12-702(c)(1); 12-702a; 12-724; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Regulation: 12-702(c)(1)-1

Policy Statement:2016(2)

Special Notice: 99(15); 2006(11)

Enrolled Member of Federally Recognized Tribe

Statute: 12-702(c)(1)

Regulation: 12-702(c)(1)-3

Joint Declaration of Estimated Tax by Husband and Wife. Change of Status. Death of a Spouse

Statute: 12-720(a) (repealed effective 1/1/96); 46b-38nn, 46b-38oo 46b-38pp (repealed eff. 10/1/10)

Regulation: 12-720(a)-7 (repealed effective 4/6/00)

Special Notice: 2006(11)

Relief of Spouse from Connecticut Income Tax Liability

Statute: 12-702(c)(1); 12-702a; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Regulation: 12-702(c)(1)-2

Special Notice: 99(15); 2015(7); 2015(7.1)

Policy Statement: 2016(2)

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L

LEARN HERE, LIVE HERE PROGRAM

Statute: 32-4i; 32-4j; 32-4k

Special Notice: 2012(6)

LIMITED LIABILITY COMPANIES:

Statute: 12-702(a)(33); 12-702(a)(34); 12-719

Special Notice: 98(3); 98(4); 99(3); 2002(12); 2006(11)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2004(12); 2004(39); 2005(13), 2005(13.1); 2006(11); 2006(22); 2015(12); 2017(25); 2018(5)

Policy Statement: 92(12), 92(12.1)

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M

MANUFACTURING REINVESTMENT ACCOUNT:

Statute: 32-9zz; 12-701(a)(20); 12-217(a)(1)

Special Notice: 2012(6); 2014(5)

______________________________________________________________________________________________________

MODIFICATIONS, NONRESIDENT INDIVIDUALS: (See TAXABLE INCOME, NONRESIDENT INDIVIDUALS)

MODIFICATIONS, RESIDENT INDIVIDUALS:(see TAXABLE INCOME, RESIDENT INDIVIDUALS)

Back to Alphabetical Index

N

NANNY TAX: (see WITHHOLDING, HOUSEHOLD EMPLOYERS)

NONRESIDENT INDIVIDUALS, ADJUSTED GROSS INCOME: (see TAXABLE INCOME, NONRESIDENT INDIVIDUALS)

NONRESIDENT INDIVIDUALS, GENERAL:(see also TAXABLE INCOME, NONRESIDENT INDIVIDUALS)

Credits Based on Adjusted Gross Income

Statute: 12-703; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Special Notice: 2002(12); 2006(11); 2009(3)

Definitions

Legislation: PA 14-187, §54 (not codified)

Statute: 12-701(a)(2)

Regulation: 12-701(a)(2)-1 (repealed eff. 6/11/14)

Informational Publication: 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5) 

Exemptions

Statute: 12-702

Special Notice: 2002(12); 2009(3)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)

Imposition of Connecticut Income Tax

Legislation: PA 14-187, §54 (not codified)

Statute: 12-700(b)

Regulation: 12-700(b)-1 (repealed eff. 6/11/14)

Ruling: 2002-1

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)

Announcement: 93(10), 93(10.1)

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P

PARTNERSHIP: (see also LIMITED LIABILITY COMPANIES; PASS-THROUGH ENTITY TAX)

Avoidance or Evasion of Tax

Statute: 12-715(c)

Regulation: 12-715(c)-1

Character of Partnership Items

Statute: 12-715(b)

Regulation: 12-715(b)-1

Ruling: 99-4

Definitions

Statute:12-701(a)(33), 12-701(a)(34)

Special Notice: 98(4)

Informational Return

Statute: 12-719; 12-726(a)

Regulation: 12-726(a)-1

Special Notice: 92(5); 92(7); 2006(11); 2009(3)

Policy Statement: 92(12), 92(12.1)

Informational Publication: 99(21), 99(21.1), 2000(26); 2003(28); 2004(12); 2004(39); 2005(13), 2005(13.1); 2006(11); 2006(22); 2015(12); 2017(25); 2018(5)

Modification of Federal Adjusted Gross Income, Resident Partner

Statute: 12-701(a)(20)

Regulation: 12-701(a)(20)-5

Special Notice: 2002(12); 2003(21); 2009(3)

Announcement: 2003(4)

Modification of Partnership Items in Partner's Income Tax Return

Statute: 12-715(a)

Regulation: 12-715(a)-1

Nonresident Partners, Income and Deductions Derived from Connecticut Sources

Legislation: PA 14-187, §54 (not codified)

Statute: 12-712(a)(1)

Regulation: 12-712(a)(1)-1 (repealed eff. 6/11/14)

Special Notice: 2016(6)

Nonresident Partners, Special Rules

Statute: 12-712(b)

Regulation: 12-712(b)-1

PART-YEAR RESIDENT INDIVIDUALS, GENERAL: (see also CREDIT FOR TAXES PAID TO ANOTHER JURISDICTION; TAXABLE INCOME, PART-YEAR RESIDENT INDIVIDUALS)

Credits Based on Adjusted Gross Income

Statute: 12-703; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Special Notice: 2002(12); 2006(11); 2009(3)

Credit for Personal Property Taxes Paid to Another Jurisdiction

Statute: 12-704(a)

Exemptions

Statute: 12-702

Special Notice: 2002(12); 2009(3)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)

Imposition of Tax

Statute: 12-700(c)

Regulation: 12-700(c)-1 

PART-YEAR RESIDENT TRUSTS, GENERAL: (see also CREDIT FOR TAXES PAID TO ANOTHER JURISDICTION; TAXABLE INCOME, PART-YEAR RESIDENT TRUSTS)

Change of Residence of Trust

Statute: 12-701(a)(6)

Regulation: 12-701(a)(6)-1

General

Statute: 12-700(c)

Regulation: 12-700(c)-2

PART-YEAR RESIDENTS, SPECIAL ACCRUALS: (see TAXABLE INCOME, PART-YEAR RESIDENT INDIVIDUALS; TAXABLE INCOME, PART-YEAR RESIDENT TRUSTS)

PASS-THROUGH ENTITY TAX:

Statute: 12-699; 12-699a

Special Notice: 2018(4); 2018(9), 2018(9.1); 2019(6)

Office of Commissioner Guidance:  OCG-6; OCG-7

PENALTIES AND INTEREST: (see INTEREST AND PENALTIES)

Back to Alphabetical Index

Q

QUALIFIED SMALL BUSINESS JOB CREATION CREDIT:

Statute: 12-217nn

Special Notice: 2010(3); 2010(7)

Informational Publication: 2010(13)

R

RATE OF TAX

Statute: 12-700

Special Notice: 2003(21); 2009(3); 2015(7), 2015(7.1)

Informational Publication: 2003(10); 2009(37), 2009(37.1)

REBATE, INCOME TAX: (see also REBATE, SALES TAX (S))

Statute: 12-746

Informational Publication: 98(8)

RECORDS:

Records of Employers and Other Persons Required to File Connecticut Informational Returns

Statute: 12-740(c)

Regulation: 12-740(c)-2 

Retention of Records

Legislation: PA 14-187, §54 (not codified)

Statute: 12-740(c)

Regulation: 12-2-12; 12-740(c)-1 (repealed eff. 6/11/14)

REFUNDS:

Claim for Refund, General

Statute: 12-15(d); 12-39t; 12-732(a)

Regulation: 12-732(a)-1; 12-732(a)-2

Policy Statement: 96(4); 2001(14)

Informational Publication: 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)

Contributions from Refunds to Special Accounts: (see also RETURNS (CHECK-OFFS))

Statute: 12-743; 12-743a; 3-22u; 17a-451g

Special Notice: 2014(5)

Credit of Overpayments

Statute: 12-739

Regulation: 12-739(d)-1

Filing of Claim for Refund Where Claimant's Federal Income Tax Return Is Changed, Corrected or Amended

Statute: 12-732(b)

Regulation: 12-732(b)-1

Offset of Refunds Against Certain Debts or Obligations

Statute: 12-39u; 12-742

Regulation: 12-742-1

Special Notice: 98(4)

REGULATED INVESTMENT COMPANY DIVIDENDS:

Statute: 12-718

Ruling: 99-4

RESIDENT INDIVIDUALS, GENERAL: (see also CREDIT FOR TAXES PAID TO ANOTHER JURISDICTION; CREDIT BASED ON ADJUSTED GROSS INCOME; CREDIT FOR PERSONAL PROPERTY TAXES PAID ON MOTOR VEHICLE OR RESIDENCE; TAXABLE INCOME, RESIDENT INDIVIDUALS)

Definition

Statute: 12-701(a)(1)

Regulation: 12-701(a)(1)-1

Special Notice: 2000(17)

Informational Publication: 99(29); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)

Exemptions

Statute: 12-702

Special Notice: 2002(12); 2009(3)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)

Imposition of Connecticut Income Tax

Statute: 12-700(a); 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Ruling: 2002-1

Special Notice: 2006(11); 2009(3); 2015(7); 2015(7.1)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)

Announcement: 93(10), 93(10.1) 

RESIDENT TRUST OR ESTATE, GENERAL: (see also TAXABLE INCOME, RESIDENT TRUST OR ESTATE)

Statute: 12-701(a)(4)

Regulation: 12-701(a)(4)-1

RETURNS: (see also JOINT FILING BY SPOUSES; TAX PREPARERS AND FACILITATORS (M) )

Amended Connecticut Income Tax Return

Statute: 12-727(b)

Regulation: 12-727(b)-2

Special Notice: 2010(3)

Announcement: 95(1) 

Bankruptcy, Filing of Income Tax Returns

Statute: 12-727(b); 12-740

Regulation: 12-727(b)-6 (repealed eff. 3/8/06); 12-740-9 (repealed eff. 3/8/06); 12-740-10 (repealed eff. 3/8/06)

Change in Federal Income or Income Tax Withholding

Statute: 12-727(b)

Regulation: 12-727(b)-1 

Check-offs

Statute: 12-743; 3-22u; 17a-451g

Special Notice: 98(4); 2014(5)

Decedents

Statute: 12-740

Regulation: 12-740-4 

Electronic Filing

Regulation: 12-690-1

Informational Publication: 94(8), 94(8.1), 94(8.2), 94(8.3); 94(8.4); 96(8), 96(8.1), 96(8.2); 99(10); 99(30); 99(31); 2000(19); 2001(22); 2002(13); 2003(22); 2004(30.1); 2005(23), 2005(23.1); 2006(14); 2007(9); 2008(17), 2008(17.1); 2008(25), 2008(25.1); 2009(17); 2009(18); 2009(20); 2010(11); 2010(12); 2010(19); 2011(11); 2011(24); 2011(25); 2012(22); 2012(23); 2012(25); 2013(16), 2013(16.1); 2013(17), 2013(17.1); 2014(16); 2014(17); 2014(20); 2015(9); 2015(10); 2015(19); 2016(12); 2016(13); 2016(21); 2017(12); 2017(13); 2017(22); 2018(12); 2018(12.1); 2018(13); 2019(12); 2019(13); 2019(14)

Fiduciary Income Tax Returns

Statute: 12-740

Regulation: 12-740-5

Announcement: 93(1); 93(10), 93(10.1)

Filing Requirement, General

Statute: 12-740; 12-39aa

Regulation: 12-740-1

Special Notice: 99(14)

Policy Statement: 2002(4); 2005(4); 2008(3); 2012(2); 2015(2); 2016(4)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12)

Announcement: 93(10), 93(10.1); 2001(8), 2001(8.1); 2001(9)

Final Determination

Statute: 12-727(b)

Regulation: 12-727(b)-4

General

Legislation: PA 14-187, §54 (not codified)

Statute: 12-700c; 12-725; 12-727(b); 12-740; 12-744

Regulation: 12-725-1; 12-725-2; 12-727(b)-3; 12-740-7 (repealed eff. 6/11/14)

Special Notice: 2003(21)

Informational Publication: 99(21); 99(21.1); 2000(26); 2002(23); 2003(28); 2003(32); 2004(23); 2005(24); 2006(11); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18); 2015(12); 2017(25); 2018(5)

Announcement: 2001(8); 2001(8.1) 

Group Return for S Corporations, Alternatives

Statute: 12-719

Regulation: 12-719-2 (repealed eff. 3/8/06)

Special Notice: 92(5); 92(7)

Informational Publication: 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22)

Announcement: 93(6) 

Group Return, General

Statute: 12-719

Regulation: 12-719-1 (repealed eff. 3/8/06)

Special Notice: 92(4); 92(5); 92(7)

Informational Publication: 2004(12); 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22) 

Husband and Wife, Returns

Statute: 12-702(c)(1); 12-702a; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Regulation: 12-702(c)(1)-1

Special Notice: 99(15); 2006(11)

Policy Statement: 2016(2) 

Informational Reporting by Certain Employers, Payers or Real Estate Reporting Persons

Statute: 12-727(a)

Regulation: 12-727(a)-2

Informational Return, Partnership

Statute: 12-726(a)

Regulation: 12-726(a)-1

Special Notice: 92(5); 92(7); 2009(3)

Policy Statement: 92(12), 92(12.1)

Informational Publication: 2004(12); 2004(39); 2005(13), 2005(13.1); 2006(22) 

Informational Return, S Corporation

Statute: 12-726(b)

Regulation: 12-726(b)-1

Special Notice: 92(5); 92(7); 98(3); 2009(3)

Informational Publication: 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22)

Announcement: 92(7); 93(4); 93(6); 94(12), 94(12.1) 

Magnetic Media

Legislation: PA 14-187, §54 (not codified)

Statute: 12-727(a)

Regulation: 12-727(a)-1 (repealed eff. 6/11/14)

Informational Publication: 92(10), 92(10.1), 92(10.2), 92(10.3); 92(10.4), 92(10.5), 92(10.6); 93(5), 93(5.1), 93(5.2), 93(5.4), 93(5.5); 99(25); 99(26); 2000(16); 2000(17); 2001(19); 2001(21); 2002(19); 2002(20); 2003(17); 2003(18); 2004(21); 2004(22); 2005(21); 2005(22); 2006(33); 2007(19); 2007(20); 2008(16); 2008(17), 2008(17.1); 2009(17); 2009(18); 2010(11); 2010(12)

Announcement: 2000(1) 

Minors or Persons under a Disability

Statute: 12-740

Regulation: 12-740-2

Nonresident Aliens or Persons Without a Social Security Number, Filing of Income Tax Returns

Statute: 12-740

Regulation: 12-740-8 

Receivers

Statute: 12-740

Regulation: 12-740-3

Recomputation of Connecticut Income Tax

Statute: 12-726(b)

Regulation: 12-727(b)-5

Short Taxable Periods

Statute: 12-740

Regulation: 12-740-6

Terrorist Victims

Statute: 12-724

Back to Alphabetical Index

S

S CORPORATIONS: (see also PASS-THROUGH ENTITY TAX)

Character of S Corporation Items

Statute: 12-715(b)

Regulation: 12-715(b)-2

Informational Return

Statute: 12-726(b)

Regulation: 12-726(b)-1

Special Notice: 92(5); 92(7); 98(3); 99(3); 2006(11); 2009(3)

Informational Publication: 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22); 2015(12); 2017(25); 2018(5)

Announcement: 92(7); 93(4); 94(12); 94(12.1) 

Modification of S Corporation Items

Statute: 12-715(a)

Regulation: 12-715(a)-2

Nonresident Shareholder

Statute: 12-712(a)(2)

Regulation: 12-712(a)(2)-1

Special Notice: 2016(6)

Resident Shareholder

Statute: 12-701(a)(20)

Regulation: 12-701(a)(20)-6

Special Notice: 2002(12); 2003(21); 2009(3)

Announcement: 2003(4)

Returns

Statute: 12-719

Special Notice: 98(3); 99(3)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)

Trusts and Estates

Statute: 12-701(a)(10)

Special Notice: 2009(3)

7/7 SITE CREDIT:

Statute: 32-776 (repealed eff. 1/1/2019)

SOURCING: (see ALLOCATION and APPORTIONMENT)

STATUS LETTERS: (see STATUS LETTERS (M))

Back to Alphabetical Index

T

TAXABLE INCOME, NONRESIDENT INDIVIDUALS:

Allocation and Apportionment of Income from a Business, Trade, Profession or Occupation Carried On Partly Within and Partly Without Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-4

Special Notice: 2014(5); 2016(6); 2017(1)

Allocation, Alternate Method

Statute: 12-712(d)

Regulation: 12-712(d)-1

Apportionment, Other Methods

Statute: 12-711(b)

Regulation: 12-711(b)-15

Special Notice: 2002(12)

Athletes and Entertainers

Statute: 12-711(b); 12-711(c)

Regulation: 12-711(b)-4; 12-711(c)-7

Brokers, Security and Commodity

Statute: 12-711(c)

Regulation: 12-711(c)-6

Business, Trade, Profession or Occupation Carried On in Connecticut

Statute: 12-711(b)

Regulation: 12-711(b)-4

Announcement: 96(13)

Business, Trade, Profession or Occupation Carried On Wholly Within Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-2

Business, Trade, Profession or Occupation Carried On Partly Within and Partly Without Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-3

Special Notice: 2014(5); 2016(6); 2017(1)

Compensation Not Constituting Income Derived from Connecticut Sources

Statute: 12-711(b)

Regulation: 12-711(b)-7

Special Notice: 2002(12); 2015(11); 2018(9), 2018(9.1)

Connecticut Adjusted Gross Income Derived from or Connected with Sources Within this State

Statute: 12-711; 12-711a

Regulation: 12-711(b)-1

Special Notice: 92(7); 2000(17); 2002(12); 2014(5); 2016(6); 2017(1)

Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)

Announcement: 2001(6); 2009(7)

Office of Counsel Guidance:  OCG-4 

Covenant Not to Compete

Statute: 12-711(b)

Regulation: 12-711(b)-20

Deductions for Losses

Statute: 12-711(b)

Regulation: 12-711(b)-6

Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)

Announcement: 2009(7) 

Earnings of Nonresident Employees and Officers Rendering Personal Services Within Connecticut

Statute: 12-711(c)

Regulation: 12-711(c)-5

Earnings of Salespersons

Statute: 12-711(b)

Regulation: 12-711(b)-9

Employees Compensated on Mileage Basis

Statute: 12-711(b)

Regulation: 12-711(b)-10

Income and Deductions from Connecticut Sources (In General)

Legislation: PA 14-187, §54 (not codified)

Statute: 12-711

Regulation: 12-711(b)-2 (repealed eff. 6/11/14)

Special Notice: 2002(12); 2014(5); 2016(6); 2017(1)

Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)

Announcement: 2001(6)

Office of Counsel Guidance:  OCG-4

Income and Deductions Partly from Connecticut Sources

Statute: 12-711(c)

Regulation: 12-711(c)-1

Special Notice: 2014(5); 2016(6); 2017(1)

Income from Intangible Personal Property

Statute: 12-711(b)

Regulation: 12-711(b)-5

Special Notice: 2017(1)

Income from Vessels

Statute: 12-711(b)

Regulation: 12-711(b)-13

Incentive Stock Options (ISOs)

Statute: 12-711(b)

Regulation: 12-711(b)-16

Military Pay

Statute: 12-711(d); 12-724

Regulation: 12-711(d)-1

Informational Publication: 92(2), 92(2.1), 92(2.2), 92(2.3); 92(2.4); 92(2.5); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15); 2019(5)

Nonqualified Deferred Compensation 

Statute: 12-711(b)

Regulation: 12-711(b)-19

Special Notice: 2014(5)

Nonqualified Stock Options

Statute: 12-711(b)

Regulation: 12-711(b)-18

Nonresident Seamen

Statute: 12-711(b)

Regulation: 12-711(b)-11

Ruling: 2002-1

Pension or Other Retirement Benefit Plans

Statute: 12-711(b)

Regulation: 12-711(b)-12

Prizes, Awards and Similar Payments

Statute: 12-711(b)

Regulation: 12-711(b)-14

Special Notice: 2002(12)

Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)

Announcement: 2002(5)

Property in Connecticut (Real or Tangible)

Statute: 12-711(b)

Regulation: 12-711(b)-3

Property (Real), Rentals and Gains from Sale or Exchange

Statute: 12-711(b)

Regulation: 12-711(b)-8

Property Transferred in Connection with the Performance of Services

Statute: 12-711(b)

Regulation: 12-711(b)-17

Purchase and Sale for Own Account

Statute: 12-711(f)

Regulation: 12-711(f)-1

TAXABLE INCOME, NONRESIDENT TRUSTS OR ESTATES:

Allocation of Connecticut Fiduciary Adjustment

Statute: 12-716(a)

Regulation: 12-716(a)-1

Attribution of Certain Modifications

Statute: 12-716(b)

Regulation: 12-716(b)-1

Character of Items

Statute: 12-714(a)

Regulation: 12-714(a)-2

Connecticut Taxable Income Derived from or Connected with Sources Within Connecticut

Statute: 12-713(a)

Regulation: 12-713(a)-1, 12-713(a)-4

Special Notice: 2014(5)

Ruling: 2005-2

Announcement: 2009(7)

Office of Counsel Guidance:  OCG-4

Items Not in Distributable Net Income of a Nonresident Trust or Estate

Statute: 12-713(a)

Regulation: 12-713(a)-3

Share of a Nonresident Trust, Estate or Beneficiary in Income from Connecticut Sources

Statute: 12-714(a)

Regulation: 12-714(a)-1

Share of a Nonresident Trust or Estate in Distributable Net Income

Statute: 12-713(a)

Regulation: 12-713(a)-2

Special Rule Where a Trust or Estate sas No Federal Distributable Net Income

Legislation: PA 14-187, §54 (not codified)

Statute: 12-714(b)

Regulation: 12-714(b)-1 (repealed eff. 6/11/14)

TAXABLE INCOME, PART-YEAR RESIDENT INDIVIDUALS:

Capital Losses and Passive Activity Losses

Statute: 12-717

Regulation: 12-717-1

Distributive or Pro Rata Share of Partners and S Corporation Shareholders

Statute: 12-717

Regulation: 12-717-4

Income Derived from or Connected with Sources Within Connecticut

Statute: 12-711(a); 12-717(a)

Regulation: 12-717(a)-1

Special Notice: 2000(17)

Informational Publication: 2002(18); 2003(21); 2005(16); 2009(38); 2011(28); 2015(23)

Announcement: 2009(7)

Office of Counsel Guidance:  OCG-4 

Income or Loss from Business, Trade, Profession or Occupation

Statute: 12-717

Regulation: 12-717-3

Net Operating Loss Deduction

Statute: 12-717

Regulation:  12-717-2

Announcement: 2009(7)

Special Accruals, General

Legislation: PA 14-187, §54 (not codified)

Statute: 12-717

Regulation: 12-717-5 (repealed eff. 6/11/14); 12-717(c)(3)-1; 12-717(c)(4)-1

Special Accruals: Change from Nonresident to Resident

Statute: 12-717(c)(2)

Regulation: 12-717(c)(2)-1

Announcement: 92(2)

Special Accruals: Change from Resident to Nonresident

Statute: 12-717(c)(1)

Regulation: 12-717(c)(1)-1

Announcement: 92(2)

TAXABLE INCOME, PART-YEAR RESIDENT TRUSTS:

Capital Losses and Passive Activity Losses

Statute: 12-717

Regulation: 12-717-1

Distributive or Pro Rata Share of Partners and S Corporation Shareholders

Statute: 12-717

Regulation: 12-717-4

Income Derived from or Connected with Sources Within Connecticut

Statute: 12-717(b)

Regulation:12-717(b)-1

Announcement: 2009(7)

Office of Counsel Guidance:  OCG-4

Income or Loss from Business, Trade, Profession or Occupation

Statute: 12-717

Regulation: 12-717-3

Net Operating Loss Deduction

Statute: 12-717

Regulation: 12-717-2

Announcement: 2009(7)

Special Accruals, General

Legislation: PA 14-187, §54 (not codified)

Statute: 12-717

Regulation: 12-717-5 (repealed eff. 6/11/14); 12-717(c)(3)-1; 12-717(c)(4)-1

Special Accruals: Change from Nonresident to Resident

Statute: 12-717(c)(2)

Regulation: 12-717(c)(2)-1

Announcement: 92(2)

Special Accruals: Change from Resident to Nonresident

Statute: 12-717(c)(1)

Regulation: 12-717(c)(1)-1

Announcement: 92(2)

TAXABLE INCOME, RESIDENT INDIVIDUALS:

Connecticut Adjusted Gross Income of a Resident Individual

Legislation: PA 14-187, §54 (not codified)

Statute: 12-701(a)(19),12-701(a)(20); 12-701a; 12-711a

Regulation: 12-701(a)(20)-1 (repealed eff. 6/11/14)

Ruling: 2001-1; 2002-1

Special Notice: 98(4); 2000(17); 2002(12); 2003(21); 2009(3); 2014(5); 2018(9), 2018(9.1)

Policy Statement: 92(3), 92(3.1); 2003(6); 2005(2)

Informational Publication: 91(1), 91(1.1), 91(1.2), 91(1.3), 91(1.4); 99(29); 2002(18); 2002(24); 2003(21); 2003(32); 2004(23); 2005(16); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2009(38); 2010(26); 2011(18); 2011(28); 2015(23)

Announcement: 96(13); 2001(4); 2001(7); 2003(4); 2007(6); 2009(7); 2010(7); 2013(7); 2017(10); 2018(7); 2020(1)

Office of Counsel Guidance:  OCG-4

Connecticut Adjusted Gross Income of Resident Shareholder of S Corporation

Statute: 12-701(a)(20)

Regulation: 12-701(a)(20)-6

Special Notice: 98(4); 2003(21); 2009(3); 2018(9), 2018(9.1)

Announcement: 2003(4); 2009(7)

Office of Counsel Guidance:  OCG-4

Modification for Connecticut Fiduciary Adjustment

Statute: 12-701(a)(20)

Regulation: 12-701(a)(20)-4

Special Notice: 2009(3)

Modifications Increasing Federal Adjusted Gross Income

Statute: 12-701(a)(20); 8-208c

Regulation: 12-701(a)(20)-2

Ruling: 99-4; 2001-1

Special Notice: 2002(12); 2003(21); 2009(3); 2012(6); 2018(9), 2018(9.1)

Policy Statement: 92(3), 92(3.1); 2003(6); 2005(2)

Announcement: 2003(4)

Office of Commissioner Guidance:  OCG-5

Modifications of Federal Adjusted Gross Income for Partnership Income or Loss Reportable by Resident Partner

Statute: 12-701(a)(20)

Regulation: 12-701(a)(20)-5

Special Notice: 2003(21); 2009(3)

Announcement: 2003(4)

Modifications Reducing Federal Adjusted Gross Income

Statute: 12-701(a)(20); 12-701a

Regulation: 12-701(a)(20)-3

Ruling: 2004-1

Special Notice: 98(4); 2003(21); 2006(11); 2009(3); 2012(6); 2014(5); 2018(9), 2018(9.1)

Policy Statement: 92(3), 92(3.1); 2003(6); 2005(2)

Informational Publication: 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26);

TAXABLE INCOME, RESIDENT TRUST OR ESTATE:

Connecticut Taxable Income of a Resident Trust or Estate

Statute: 12-701(a)(9)

Regulation: 12-701(a)(9)-1

Ruling: 2004-1, 2005-2

Announcement: 2009(7)

Office of Counsel Guidance:  OCG-4

Exemption Not Applicable to Trusts or Estates

Statute: 12-709

Fiduciary Adjustment

Statute: 12-701(a)(10)

Regulation: 12-701(a)(10)-1; 12-701(a)(10)-2; 12-701(a)(10)-3

Ruling: 99-4

Special Notice: 98(4); 2009(3); 2014(5)

Set-asides for Charitable Purposes

Statute: 12-701(a)(10)

Regulation: 12-701(a)(10)-4

Statute:  12-701(a)(20)(B)

Special Notice: 2016(6)
TRUSTS AND ESTATES: (see RESIDENT TRUST OR ESTATE, GENERAL; PART-YEAR RESIDENT TRUST, GENERAL)  

TELEFILING: (see RETURNS (Electronic filing))

Back to Alphabetical Index

V

 

VOCATIONAL REHABILITATION JOB CREATION CREDIT:

Statute: 12-217oo

Special Notice: 2010(3); 2010(7)

 

W

 

WITHHOLDING:

Addition to or Reduction from Withholding

Statute: 12-705(a)

Regulation: 12-705(a)-5

Announcement: 2011(6)

Amended Withholding or Exemption Certificate

Statute:12-705(a)

Regulation: 12-705(a)-8

Informational Publication: 92(9), 92(9.1), 92(9.2), 92(9.3), 92(9.4), 92(9.5); 99(1); 2000(1); 2000(12); 2001(1) 

Athletes and Entertainers

Statute:12-705(b)

Regulation: 12-705(b)-1

Policy Statement: 96(1); 2002(1); 2002(1.1); 2003(5); 2004(1); 2005(1); 2006(1); 2007(1); 2008(1); 2009(1); 2011(2); 2015(5); 2015(6); 2018(1)

Informational Publication: 2000(11); 2000(29); 2001(31); 2002(14); 2002(28); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2009(37), 2009(37.1); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(8), 2015(8.1); 2016(1); 2016(8); 2017(1); 2018(1); 2018(8); 2019(1)

Announcement: 2003(10); 2009(9); 2010(3) 

Change in Federal Income or Income Tax Withholding

Statute: 12-727(b)

Regulation: 12-727(b)-1

Distributions, Pensions and Annuities

Statute: 12-705(b)

Regulation: 12-705(b)-3

Special Notice: 91(25); 2004(10)

Announcement: 2003(10) 

Employees, Nonresident

Statute: 12-705(a)

Regulation:  12-705(a)-6; 12-34a-1 (repealed eff. 4/6/00), 12-34a-2, 12-34a-3, 12-34a-4 (all repealed 3/03)

Ruling: 2002-1

Announcement: 2009(9); 2010(3) 

Employees, Resident

Statute: 12-705(a)

Regulation: 12-705(a)-2

Ruling: 2002-1

Employer Liability for Tax

Statute: 12-707

Regulation: 12-707-2

Special Notice: 96(8); 2004(9)

Policy Statement: 2007(4)

Gambling Winnings

Statute: 12-705(b)

Regulation: 12-705(b)-2

Special Notice: 91(18); 92(9); 2004(10)

Informational Publication: 2001(28); 2001(29); 2002(18); 2003(10); 2003(11); 2005(15); 2008(13); 2009(37), 2009(37.1); 2009(36); 2009(38); 2011(27); 2011(28); 2015(23)

Announcement: 2001(6); 2002(5); 2003(9); 2003(10)

General

Legislation: PA 11-6, §108 (not codified); PA 14-187, §54 (not codified)

Special Notice: 91(10); 96(5); 96(8); 98(4); 2009(3); 2015(7), 2015(7.1)

Policy Statement: 2007(4)

Informational Publication: 92(8); 92(8.1), 92(8.2), 92(8.3), 92(8.4); 92(9), 92(9.1), 92(9.2), 92(9.3), 92(9.4), 92(9.5); 93(2), 93(2.1); 96(7), 96(7.1); 99(1); 99(21); 99(21.1); 2000(1); 2000(11); 2000(12); 2000(29); 2001(1); 2001(24); 2001(31); 2002(1); 2002(10); 2002(14); 2002(22); 2002(24); 2002(28); 2003(9); 2003(16); 2003(19); 2003(20); 2003(23); 2003(28); 2003(32); 2004(8): 2004(14); 2004(15); 2004(23); 2005(1); 2005(7); 2005(9); 2005(12); 2006(1); 2006(7); 2006(11); 2006(20); 2006(23); 2007(1); 2007(7); 2007(22); 2007(24); 2008(1); 2008(7); 2008(9); 2008(19); 2008(22); 2008(24); 2009(1); 2009(7); 2009(8); 2009(21); 2009(22); 2009(37), 2009(37.1); 2010(1); 2010(7); 2010(8); 2010(16); 2010(26); 2011(1); 2011(8); 2011(10), 2011(10.1); 2011(18); 2012(1), 2012(1.1); 2012(7), 2012(7.1); 2012(15); 2013(1); 2013(7); 2013(8); 2014(1); 2014(7); 2014(8); 2014(21); 2015(1); 2015(7); 2015(8), 2015(8.1); 2015(12); 2015(24); 2016(1); 2016(7); 2016(8); 2017(1); 2017(7); 2017(25); 2018(1); 2018(5); 2018(7); 2018(8); 2018(15); 2018(19); 2019(1); 2019(5); 2019(7); 2020(7)

Announcement: 91(8); 91(9); 95(8); 96(2); 96(3), 96(3.1); 2000(4); 2004(1); 2005(1); 2006(6); 2007(1); 2008(1); 2009(1); 2010(1); 2011(1); 2012(1); 2015(6); 2017(7)

Certificate: Form REG-1 (Business Taxes Registration Application)

Household Employers

Statute: 12-707

Special Notice: 96(8); 2004(9)

Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(1.1); 2015(8), 2015(8.1); 2016(1); 2016(8); 2017(1); 2018(1); 2018(8); 2019(1)

Liability of Third Parties Paying Wages

Statute: 12-705(b)

Regulation: 12-705(b)-5

Magnetic Media

Legislation: PA 14-187, §54 (not codified)

Statute: 12-727

Regulation: 12-727(a)-1(repealed eff. 6/11/14)

Informational Publication: 92(10), 92(10.1), 92(10.2), 92(10.3); 92(10.4), 92(10.5); 92(10.6); 93(5), 93(5.1), 93(5.2), 93(5.4), 93(5.5); 99(25); 99(26); 2000(1); 2000(17); 2001(19); 2001(21); 2002(19); 2002(20); 2003(17); 2003(18); 2004(21); 2004(22); 2005(21); 2005(22); 2006(33); 2006(34); 2007(19); 2007(20); 2008(16); 2008(17), 2008(17.1); 2009(17); 2009(18); 2010(11); 2010(12); 2011(11); 2011(25); 2012(22); 2012(23); 2013(16), 2013(16.1); 2013(17), 2013(17.1); 2014(16); 2014(17); 2015(9); 2015(10); 2016(12); 2016(13); 2017(12); 2017(13); 2018(12); 2018(12.1); 2018(13); 2019(12); 2019(13)

Announcement: 2000(1)

Pensions and Annuities

Statute: 12-705; 12-707

Special Notice: 2017(5)

Schedule for Filing Withholding Tax Returns and Payment of Taxes

Statute: 12-707

Regulation: 12-707-1

Special Notice: 96(8); 2004(9); 2004(10)

Announcement: 2001(8); 2001(8.1)

Successor Liability

Statute: 12-707(e)

Informational Publication: 2011(16); 2018(10)

Supplemental Compensation

Statute: 12-705(a)

Regulation: 12-705(a)-3

Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(10); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), , 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(8), 2015(8.1); 2016(1); 2016(8); 2017(1); 2018(1); 2018(8); 2019(1)

Announcement: 96(3), 96(3.1); 2011(6)

Voluntary Withholding by Employers

Statute: 12-707(c)

Regulation: 12-705(c)-2

Special Notice: 96(8)

Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(10); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(8), 2015(8.1); 2016(1); 2016(8); 2017(1); 2018(1); 2018(8); 2019(1)

Announcement: 91(8); 91(9); 95(8); 96(2); 2003(10)

Voluntary Withholding for Civil Service Retirees

Statute: 12-707(c)

Regulation: 12-705(c)-4

Voluntary Withholding for Military Retirees

Statute: 12-707(c)

Regulation: 12-705(c)-3

Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(16); 2004(8);

Announcement: 2003(10)

Voluntary Withholding Other Than by Employers

Statute: 12-707(c)

Regulation: 12-705(c)-1

Wage and Tax Statement

Statute: 12-705(b)

Regulation: 12-706(b)-1

Wages Paid Through an Agent, Fiduciary or Other Person on Behalf of Two or More Employers

Statute: 12-705(a)

Regulation: 12-705(a)-7

Withholding or Exemption Certificate

Statute: 12-705(a)

Regulation: 12-705(a)-4

Announcement: 96(2)