Page 1 of 5 Form CT‑1040 TCS (Rev. 12/25) Visit us at portal.ct.gov/DRS for more information. Table A - Personal Exemptions for 2025 Taxable Year Enter the exemption amount on the Tax Calculation Schedule, Line 2 and continue to Line 3. Use the filing status shown on the front of your return and your Connecticut AGI (Tax Calculation Schedule, Line 1) to determine your personal exemption. Tax Calculation Schedule Complete Lines 2, 4, 5, 6, and 8, using Tables A through E. Form CT-1040 TCS 2025 Tax Calculation Schedule Connecticut AGI Connecticut AGI Connecticut AGI Exemption Exemption Exemption Exemption More Than Less Than or Equal To More Than Less Than or Equal To More Than More Than Less Than or Equal To Connecticut AGI Less Than or Equal To Single Married Filing Jointly or Qualifying Surviving Spouse Married Filing Separately Head of Household $ 0 $30,000 $15,000 $ 0 $48,000 $24,000 $ 0 $24,000 $12,000 $ 0 $38,000 $19,000 $30,000 $31,000 $14,000 $48,000 $49,000 $23,000 $24,000 $25,000 $11,000 $38,000 $39,000 $18,000 $31,000 $32,000 $13,000 $49,000 $50,000 $22,000 $25,000 $26,000 $10,000 $39,000 $40,000 $17,000 $32,000 $33,000 $12,000 $50,000 $51,000 $21,000 $26,000 $27,000 $ 9,000 $40,000 $41,000 $16,000 $33,000 $34,000 $11,000 $51,000 $52,000 $20,000 $27,000 $28,000 $ 8,000 $41,000 $42,000 $15,000 $34,000 $35,000 $10,000 $52,000 $53,000 $19,000 $28,000 $29,000 $ 7,000 $42,000 $43,000 $14,000 $35,000 $36,000 $ 9,000 $53,000 $54,000 $18,000 $29,000 $30,000 $ 6,000 $43,000 $44,000 $13,000 $36,000 $37,000 $ 8,000 $54,000 $55,000 $17,000 $30,000 $31,000 $ 5,000 $44,000 $45,000 $12,000 $37,000 $38,000 $ 7,000 $55,000 $56,000 $16,000 $31,000 $32,000 $ 4,000 $45,000 $46,000 $11,000 $38,000 $39,000 $ 6,000 $56,000 $57,000 $15,000 $32,000 $33,000 $ 3,000 $46,000 $47,000 $10,000 $39,000 $40,000 $ 5,000 $57,000 $58,000 $14,000 $33,000 $34,000 $ 2,000 $47,000 $48,000 $ 9,000 $40,000 $41,000 $ 4,000 $58,000 $59,000 $13,000 $34,000 $35,000 $ 1,000 $48,000 $49,000 $ 8,000 $41,000 $42,000 $ 3,000 $59,000 $60,000 $12,000 $35,000 and up $ 0 $49,000 $50,000 $ 7,000 $42,000 $43,000 $ 2,000 $60,000 $61,000 $11,000

$50,000 $51,000 $ 6,000 $43,000 $44,000 $ 1,000 $61,000 $62,000 $10,000

$51,000 $52,000 $ 5,000 $44,000 and up $ 0 $62,000 $63,000 $ 9,000

$52,000 $53,000 $ 4,000

$63,000 $64,000 $ 8,000

$53,000 $54,000 $ 3,000

$64,000 $65,000 $ 7,000

$54,000 $55,000 $ 2,000

$65,000 $66,000 $ 6,000

$55,000 $56,000 $ 1,000

$66,000 $67,000 $ 5,000

$56,000 and up $ 0

$67,000 $68,000 $ 4,000

$68,000 $69,000 $ 3,000

$69,000 $70,000 $ 2,000

$70,000 $71,000 $ 1,000

$71,000 and up $ 0 1. Enter Connecticut Adjusted Gross Income (AGI) from Form CT‑1040, Line 5, or Form CT‑1040NR/PY, Line 7. Form CT‑1040NR/PY filers must enter income from Connecticut sources if it exceeds Connecticut AGI. 1. 00 2. Enter the exemption amount from Table A, Personal Exemptions. If zero, enter “0.” 2. 00 3. Connecticut Taxable Income: Subtract Line 2 from Line 1. If less than zero, enter “0.” 3. 00 4. Enter amount from Table B, Initial Tax Calculation. 4. 00 5. Enter amount from Table C, 2% Tax Rate Phase‑Out Add-Back. If zero, enter “0.” 5. 00 6. Enter amount from Table D, Tax Recapture. If zero, enter “0.” 6. 00 7. Add Lines 4, 5, and 6. 7. 00 8. Enter the decimal amount from Table E, Personal Tax Credits. If zero, enter “0.” 8. . 9. Multiply amount on Line 7 by the decimal amount on Line 8. 9. 00 10. Connecticut Income Tax: Subtract Line 9 from Line 7. Enter here and on Form CT‑1040, Line 6, or Form CT‑1040NR/PY, Line 8. 10. 00 Calculate your tax liability instantly by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Income Tax Calculator.

Page 2 of 5 Form CT‑1040 TCS (Rev. 12/25) Table B - Initial Tax Calculation for 2025 Taxable Year Enter the initial tax calculation amount on the Tax Calculation Schedule, Line 4 and continue to Line 5. Complete all lines of the Tax Calculation Schedule on Page 1 to correctly calculate your 2025 Connecticut income tax. Use the filing status shown on the front of your return. Single or Married Filing Separately If the amount on Line 3 of the Tax Calculation Schedule is: Less than or equal to:...................................................... $ 10,000...............2.00% More than $10,000, but less than or equal to.................. $ 50,000...............$200 plus 4.5% of the excess over $10,000 More than $50,000, but less than or equal to.................. $100,000..............$2,000 plus 5.5% of the excess over $50,000 More than $100,000, but less than or equal to................ $200,000..............$4,750 plus 6.0% of the excess over $100,000 More than $200,000, but less than or equal to................ $250,000..............$10,750 plus 6.5% of the excess over $200,000 More than $250,000, but less than or equal to................ $500,000..............$14,000 plus 6.9% of the excess over $250,000 More than $500,000......................................................................................$31,250 plus 6.99% of the excess over $500,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 1) and continue to Line 5. u Married Filing Jointly/Qualifying Surviving Spouse If the amount on Line 3 of the Tax Calculation Schedule is: Less than or equal to:...................................................... $ 20,000...............2.00% More than $20,000, but less than or equal to.................. $100,000..............$400 plus 4.5% of the excess over $20,000 More than $100,000, but less than or equal to................ $200,000..............$4,000 plus 5.5% of the excess over $100,000 More than $200,000, but less than or equal to................ $400,000..............$9,500 plus 6.0% of the excess over $200,000 More than $400,000, but less than or equal to................ $500,000..............$21,500 plus 6.5% of the excess over $400,000 More than $500,000, but less than or equal to................ $1,000,000...........$28,000 plus 6.9% of the excess over $500,000 More than $1,000,000...................................................................................$62,500 plus 6.99% of the excess over $1,000,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 1) and continue to Line 5. u Head of Household If the amount on Line 3 of the Tax Calculation Schedule is: Less than or equal to:...................................................... $ 16,000...............2.00% More than $16,000, but less than or equal to.................. $ 80,000...............$320 plus 4.5% of the excess over $16,000 More than $80,000, but less than or equal to.................. $160,000..............$3,200 plus 5.5% of the excess over $80,000 More than $160,000, but less than or equal to................ $320,000..............$7,600 plus 6.0% of the excess over $160,000 More than $320,000, but less than or equal to................ $400,000..............$17,200 plus 6.5% of the excess over $320,000 More than $400,000, but less than or equal to................ $800,000..............$22,400 plus 6.9% of the excess over $400,000 More than $800,000......................................................................................$50,000 plus 6.99% of the excess over $800,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 1) and continue to Line 5. u Single or Married Filing Separately Examples:

Line 3 is $13,000, Line 4 is $335

$13,000 - $10,000 = $3,000

$3,000 X .045 = $135

$200 + $135 = $335

Line 3 is $525,000, Line 4 is $32,998

$525,000 - $500,000 = $25,000

$25,000 x .0699 = $1,748

$31,250 + $1,748 = $32,998

Line 3 is $20,000, Line 4 is $500

$20,000 - $16,000 = $4,000

$4,000 x .045 = $180

$320 + $180 = $500

Line 3 is $825,000, Line 4 is $51,748

$825,000 - $800,000 = $25,000

$25,000 x .0699 = $1,748

$50,000 + $1,748 = $51,748 Head of Household Examples:

Line 3 is $22,500, Line 4 is $513

$22,500 - $20,000 = $2,500

$2,500 x .045 = $113

$400 + $113 = $513

Line 3 is $1,100,000, Line 4 is $69,490

$1,100,000 - $1,000,000 = $100,000

$100,000 x .0699 = $6,990

$62,500 + $6,990 = $69,490 Married Filing Jointly/Qualifying Surviving Spouse Examples: Calculate your tax liability instantly by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Income Tax Calculator.

Page 3 of 5 Form CT‑1040 TCS (Rev. 12/25) Table C - 2% Tax Rate Phase-Out Add-Back Enter the phase-out amount on the Tax Calculation Schedule, Line 5 and continue to Line 6. Use the filing status shown on the front of your return and your Connecticut AGI (Tax Calculation Schedule, Line 1) to determine your phase-out level and the additional amount of tax you are required to include in your tax calculation. Calculate your tax liability instantly by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Income Tax Calculator. $ 0 $ 56,500 $ 0 $ 0 $100,500 $ 0 $ 0 $50,250 $ 0 $ 0 $ 78,500 $ 0 $ 56,500 $ 61,500 $ 25 $100,500 $105,500 $ 50 $50,250 $52,750 $ 25 $ 78,500 $ 82,500 $ 40 $ 61,500 $ 66,500 $ 50 $105,500 $110,500 $100 $52,750 $55,250 $ 50 $ 82,500 $ 86,500 $ 80 $ 66,500 $ 71,500 $ 75 $110,500 $115,500 $150 $55,250 $57,750 $ 75 $ 86,500 $ 90,500 $120 $ 71,500 $ 76,500 $100 $115,500 $120,500 $200 $57,750 $60,250 $100 $ 90,500 $ 94,500 $160 $ 76,500 $ 81,500 $125 $120,500 $125,500 $250 $60,250 $62,750 $125 $ 94,500 $ 98,500 $200 $ 81,500 $ 86,500 $150 $125,500 $130,500 $300 $62,750 $65,250 $150 $ 98,500 $102,500 $240 $ 86,500 $ 91,500 $175 $130,500 $135,500 $350 $65,250 $67,750 $175 $102,500 $106,500 $280 $ 91,500 $ 96,500 $200 $135,500 $140,500 $400 $67,750 $70,250 $200 $106,500 $110,500 $320 $ 96,500 $101,500 $225 $140,500 $145,500 $450 $70,250 $72,750 $225 $110,500 $114,500 $360 $101,500 and up $250 $145,500 and up $500 $72,750 and up $250 $114,500 and up $400

Connecticut AGI * 2% Connecticut AGI * 2% Connecticut AGI * 2% Connecticut AGI * 2% More Than Less Than Phase-Out More Than Less Than Phase-Out More Than Less Than Phase-Out More Than Less Than Phase-Out

or Equal To Add-Back

or Equal To Add-Back

or Equal To Add-Back

or Equal To Add-Back Married Filing Jointly or Qualifying Surviving Spouse * Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income. Single Married Filing Separately Head of Household

Page 4 of 5 Form CT‑1040 TCS (Rev. 12/25) Table D - Tax Recapture Enter the recapture amount on the Tax Calculation Schedule, Line 6 and continue to Line 7. Use the filing status shown on the front of your return and your Connecticut AGI (Tax Calculation Schedule, Line 1) to determine your recapture amount. Calculate your tax liability instantly by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Income Tax Calculator. Single or Married Filing Separately Married Filing Jointly or Qualifying Surviving Spouse Head of Household Connecticut AGI * Connecticut AGI * Connecticut AGI * Recapture Amount Recapture Amount Recapture Amount More Than Less Than or Equal To More Than Less Than or Equal To More Than Less Than or Equal To

$ 0 $105,000 $ 0 $ 0 $210,000 $ 0 $ 0 $168,000 $ 0 $105,000 $110,000 $ 25 $210,000 $220,000 $ 50 $168,000 $176,000 $ 40 $110,000 $115,000 $ 50 $220,000 $230,000 $ 100 $176,000 $184,000 $ 80 $115,000 $120,000 $ 75 $230,000 $240,000 $ 150 $184,000 $192,000 $ 120 $120,000 $125,000 $ 100 $240,000 $250,000 $ 200 $192,000 $200,000 $ 160 $125,000 $130,000 $ 125 $250,000 $260,000 $ 250 $200,000 $208,000 $ 200 $130,000 $135,000 $ 150 $260,000 $270,000 $ 300 $208,000 $216,000 $ 240 $135,000 $140,000 $ 175 $270,000 $280,000 $ 350 $216,000 $224,000 $ 280 $140,000 $145,000 $ 200 $280,000 $290,000 $ 400 $224,000 $232,000 $ 320 $145,000 $150,000 $ 225 $290,000 $300,000 $ 450 $232,000 $240,000 $ 360 $150,000 $200,000 $ 250 $300,000 $400,000 $ 500 $240,000 $320,000 $ 400 $200,000 $205,000 $ 340 $400,000 $410,000 $ 680 $320,000 $328,000 $ 540 $205,000 $210,000 $ 430 $410,000 $420,000 $ 860 $328,000 $336,000 $ 680 $210,000 $215,000 $ 520 $420,000 $430,000 $1,040 $336,000 $344,000 $ 820 $215,000 $220,000 $ 610 $430,000 $440,000 $1,220 $344,000 $352,000 $ 960 $220,000 $225,000 $ 700 $440,000 $450,000 $1,400 $352,000 $360,000 $1,100 $225,000 $230,000 $ 790 $450,000 $460,000 $1,580 $360,000 $368,000 $1,240 $230,000 $235,000 $ 880 $460,000 $470,000 $1,760 $368,000 $376,000 $1,380 $235,000 $240,000 $ 970 $470,000 $480,000 $1,940 $376,000 $384,000 $1,520 $240,000 $245,000 $1,060 $480,000 $490,000 $2,120 $384,000 $392,000 $1,660 $245,000 $250,000 $1,150 $490,000 $500,000 $2,300 $392,000 $400,000 $1,800 $250,000 $255,000 $1,240 $500,000 $510,000 $2,480 $400,000 $408,000 $1,940 $255,000 $260,000 $1,330 $510,000 $520,000 $2,660 $408,000 $416,000 $2,080 $260,000 $265,000 $1,420 $520,000 $530,000 $2,840 $416,000 $424,000 $2,220 $265,000 $270,000 $1,510 $530,000 $540,000 $3,020 $424,000 $432,000 $2,360 $270,000 $275,000 $1,600 $540,000 $550,000 $3,200 $432,000 $440,000 $2,500 $275,000 $280,000 $1,690 $550,000 $560,000 $3,380 $440,000 $448,000 $2,640 $280,000 $285,000 $1,780 $560,000 $570,000 $3,560 $448,000 $456,000 $2,780 $285,000 $290,000 $1,870 $570,000 $580,000 $3,740 $456,000 $464,000 $2,920 $290,000 $295,000 $1,960 $580,000 $590,000 $3,920 $464,000 $472,000 $3,060 $295,000 $300,000 $2,050 $590,000 $600,000 $4,100 $472,000 $480,000 $3,200 $300,000 $305,000 $2,140 $600,000 $610,000 $4,280 $480,000 $488,000 $3,340 $305,000 $310,000 $2,230 $610,000 $620,000 $4,460 $488,000 $496,000 $3,480 $310,000 $315,000 $2,320 $620,000 $630,000 $4,640 $496,000 $504,000 $3,620 $315,000 $320,000 $2,410 $630,000 $640,000 $4,820 $504,000 $512,000 $3,760 $320,000 $325,000 $2,500 $640,000 $650,000 $5,000 $512,000 $520,000 $3,900 $325,000 $330,000 $2,590 $650,000 $660,000 $5,180 $520,000 $528,000 $4,040 $330,000 $335,000 $2,680 $660,000 $670,000 $5,360 $528,000 $536,000 $4,180 $335,000 $340,000 $2,770 $670,000 $680,000 $5,540 $536,000 $544,000 $4,320 $340,000 $345,000 $2,860 $680,000 $690,000 $5,720 $544,000 $552,000 $4,460 $345,000 $500,000 $2,950 $690,000 $1,000,000 $5,900 $552,000 $800,000 $4,600 $500,000 $505,000 $3,000 $1,000,000 $1,010,000 $6,000 $800,000 $808,000 $4,680 $505,000 $510,000 $3,050 $1,010,000 $1,020,000 $6,100 $808,000 $816,000 $4,760 $510,000 $515,000 $3,100 $1,020,000 $1,030,000 $6,200 $816,000 $824,000 $4,840 $515,000 $520,000 $3,150 $1,030,000 $1,040,000 $6,300 $824,000 $832,000 $4,920 $520,000 $525,000 $3,200 $1,040,000 $1,050,000 $6,400 $832,000 $840,000 $5,000 $525,000 $530,000 $3,250 $1,050,000 $1,060,000 $6,500 $840,000 $848,000 $5,080 $530,000 $535,000 $3,300 $1,060,000 $1,070,000 $6,600 $848,000 $856,000 $5,160 $535,000 $540,000 $3,350 $1,070,000 $1,080,000 $6,700 $856,000 $864,000 $5,240 $540,000 and up $3,400 $1,080,000 and up $6,800 $864,000 and up $5,320 * Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income.

Page 5 of 5 Form CT‑1040 TCS (Rev. 12/25) Table E - Personal Tax Credits for 2025 Taxable Year Enter the decimal amount on the Tax Calculation Schedule, Line 8 and continue to Line 9. Use the filing status shown on the front of your return and your Connecticut AGI (Tax Calculation Schedule, Line 1) to determine your personal credit decimal amount. Calculate your tax liability instantly by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Income Tax Calculator. * Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income. Head of Household Single Married Filing Jointly or Qualifying Surviving Spouse Married Filing Separately

Connecticut AGI* Decimal Connecticut AGI* Decimal Connecticut AGI* Decimal Connecticut AGI* Decimal More Than Less Than Amount More Than Less Than Amount More Than Less Than Amount More Than Less Than Amount

or Equal To

or Equal To

or Equal To

or Equal To

$15,000 $18,800 .75 $24,000 $30,000 .75 $12,000 $15,000 .75 $19,000 $24,000 .75

$18,800 $19,300 .70 $30,000 $30,500 .70 $15,000 $15,500 .70 $24,000 $24,500 .70

$19,300 $19,800 .65 $30,500 $31,000 .65 $15,500 $16,000 .65 $24,500 $25,000 .65

$19,800 $20,300 .60 $31,000 $31,500 .60 $16,000 $16,500 .60 $25,000 $25,500 .60

$20,300 $20,800 .55 $31,500 $32,000 .55 $16,500 $17,000 .55 $25,500 $26,000 .55

$20,800 $21,300 .50 $32,000 $32,500 .50 $17,000 $17,500 .50 $26,000 $26,500 .50

$21,300 $21,800 .45 $32,500 $33,000 .45 $17,500 $18,000 .45 $26,500 $27,000 .45

$21,800 $22,300 .40 $33,000 $33,500 .40 $18,000 $18,500 .40 $27,000 $27,500 .40

$22,300 $25,000 .35 $33,500 $40,000 .35 $18,500 $20,000 .35 $27,500 $34,000 .35

$25,000 $25,500 .30 $40,000 $40,500 .30 $20,000 $20,500 .30 $34,000 $34,500 .30

$25,500 $26,000 .25 $40,500 $41,000 .25 $20,500 $21,000 .25 $34,500 $35,000 .25

$26,000 $26,500 .20 $41,000 $41,500 .20 $21,000 $21,500 .20 $35,000 $35,500 .20

$26,500 $31,300 .15 $41,500 $50,000 .15 $21,500 $25,000 .15 $35,500 $44,000 .15

$31,300 $31,800 .14 $50,000 $50,500 .14 $25,000 $25,500 .14 $44,000 $44,500 .14

$31,800 $32,300 .13 $50,500 $51,000 .13 $25,500 $26,000 .13 $44,500 $45,000 .13

$32,300 $32,800 .12 $51,000 $51,500 .12 $26,000 $26,500 .12 $45,000 $45,500 .12

$32,800 $33,300 .11 $51,500 $52,000 .11 $26,500 $27,000 .11 $45,500 $46,000 .11

$33,300 $60,000 .10 $52,000 $96,000 .10 $27,000 $48,000 .10 $46,000 $74,000 .10

$60,000 $60,500 .09 $96,000 $96,500 .09 $48,000 $48,500 .09 $74,000 $74,500 .09

$60,500 $61,000 .08 $96,500 $97,000 .08 $48,500 $49,000 .08 $74,500 $75,000 .08

$61,000 $61,500 .07 $97,000 $97,500 .07 $49,000 $49,500 .07 $75,000 $75,500 .07

$61,500 $62,000 .06 $97,500 $98,000 .06 $49,500 $50,000 .06 $75,500 $76,000 .06

$62,000 $62,500 .05 $98,000 $98,500 .05 $50,000 $50,500 .05 $76,000 $76,500 .05

$62,500 $63,000 .04 $98,500 $99,000 .04 $50,500 $51,000 .04 $76,500 $77,000 .04

$63,000 $63,500 .03 $99,000 $99,500 .03 $51,000 $51,500 .03 $77,000 $77,500 .03

$63,500 $64,000 .02 $99,500 $100,000 .02 $51,500 $52,000 .02 $77,500 $78,000 .02

$64,000 $64,500 .01 $100,000 $100 ,500 .01 $52,000 $52,500 .01 $78,000 $78,500 .01

$64,500 and up .00 $100,500 and up .00 $52,500 and up .00 $78,500 and up .00