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Visit us at portal.ct.gov/DRS for more information. Due date: April 15, 2026 - Attach a copy of all applicable schedules and forms to this return. Do not use staples. Whole Dollars Only Form CT-1040 Connecticut Resident Income Tax Return 2025 CT-1040 Enter spouse’s name here and SSN below. 1 Print your SSN, name, mailing address, and city or town here. Department of Revenue Services State of Connecticut (Rev. 12/25) 1040 1225W 01 9999 Taxpayers must sign declaration on reverse side. Complete return in blue or black ink only. Please note that each form is year specific. To prevent any delay in processing your return, the correct year’s form must be submitted to the Department of Revenue Services (DRS). 1. Federal adjusted gross income from federal Form 1040, Line 11a, or federal Form 1040‑SR, Line 11a 1. .00 2. Additions to federal adjusted gross income from Schedule 1, Line 38 2. .00 3. Add Line 1 and Line 2. 3. .00 4. Subtractions from federal adjusted gross income from Schedule 1, Line 50 4. .00 5. Connecticut adjusted gross income: Subtract Line 4 from Line 3. 5. .00 6. Income tax from tax tables or Tax Calculation Schedule: See instructions. 6. .00 7. Credit for income taxes paid to qualifying jurisdictions from Schedule 2, Line 59 7. .00 8. Subtract Line 7 from Line 6. If Line 7 is greater than Line 6, enter “0.” 8. .00 9. Connecticut alternative minimum tax from Form CT‑6251 9. .00 10. Add Line 8 and Line 9. 10. .00 11. Credit for property taxes paid on your primary residence, motor vehicle, or both: Attach completed Schedule 3 on Page 4, Line 68 or your credit will be disallowed. 11. .00 12. Subtract Line 11 from Line 10. If less than zero, enter “0.” 12. .00 13. Total allowable credits from Schedule CT‑IT Credit, Part 1, Line 10 13. .00 14. Connecticut income tax: Subtract Line 13 from Line 12. If less than zero, enter “0.” 14. .00 15. Individual use tax from Schedule 4, Line 69: If no tax is due, enter “0.” 15. .00 16. Add Line 14 and Line 15. 16. .00 Filing Status - Check only one box. Single Head of household Married filing separately Married filing jointly Qualifying surviving spouse 2 0 2 5 M M - D D - Y Y Y Y M M - D D - Y Y Y Y For January 1 ‑ December 31, 2025, or other tax year beginning and ending Your first name Mailing address (number and street) Mailing address 2 (apartment number, PO Box) If joint return, spouse’s first name Check if deceased Check if deceased City, town, or post office (If town is two words, leave a space between the words.) State ZIP code Enter city or town of residence if different from above. ZIP code MI Last name (If two last names, insert a space between names.) Suffix (Jr./Sr.) MI Last name (If two last names, insert a space between names.) Suffix (Jr./Sr.) Spouse’s Social Security Number Your Social Security Number Clip check here. Do not use staples. Do not send Forms W-2 or 1099, or Schedules CT K‑1. Country code 2 Check the appropriate box to identify if you are attaching a completed: Form CT-19IT, Title 19 Status Release Form CT-1040 CRC, Claim of Right Credit Form CT-8379, Nonobligated Spouse Claim Form CT-2210, Underpayment of Estimated Income Tax by Individuals, Trusts, and Estates, checking any box from Part 1. Schedule CT-Dependent (Complete this schedule if you claimed dependents on your federal Form 1040.) Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer File and pay Form CT‑1040 electronically using myconneCT at portal.ct.gov/DRS-myconneCT. Do you need health coverage? If you are interested in learning more about the health coverage options available through Access Health CT check the following box: . Note: By checking this box, you authorize DRS to notify Access Health CT of your interest in the health coverage options that may be available. Please see the instructions for more information.
Visit us at portal.ct.gov/DRS for more information. Forms W-2 and 1099 Information Only enter information from your Forms W‑2 and 1099 if Connecticut income tax was withheld. 17. Enter amount from Line 16. 17. .00 3 4 Column B - Connecticut wages, tips, etc. Column A - Employer’s federal ID No. from Box b of W‑2, or payer’s federal ID No. from Form 1099 Complete applicable schedules on Pages 3 and 4 and send all four pages of the return to DRS. 18a.
18a. .00 18b.
18b. .00 18c.
18c. .00 18d.
18d. .00 18e.
18e. .00
26. Tax due: If Line 17 is more than Line 21, subtract Line 21 from Line 17. 26. .00 27. If late: Enter penalty. Multiply Line 26 by 10% (.10). 27. .00 28. If late: Enter interest. Multiply Line 26 by number of months or fraction of a month late, then by 1% (.01). 28. .00 29. Interest on underpayment of estimated tax from Form CT‑2210: See instructions. 29. .00 30. Total amount due: Add Lines 26 through 29. 30. .00 5 If you do not elect direct deposit, a refund check will be issued and processing may be delayed. Declaration: I declare under penalty of law that I have examined this return and all accompanying schedules and statements, including reporting and payment of any use tax due, and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge. 6 Form CT-1040 Page 2 of 4 (Rev. 12/25) 1040 1225W 02 9999 18f. Additional CT withholding from Supplemental Schedule CT‑1040WH 18f. .00 18. Total Connecticut income tax withheld: 18. .00
Add amounts in Column C, Lines 18a, 18b, 18c, 18d, 18e, and 18f, enter here.
19. All 2025 estimated tax payments and any overpayments applied from a prior year 19. .00 20. Payments made with Form CT‑1040 EXT (request for extension of time to file) 20. .00 20a. Connecticut earned income tax credit: From Schedule CT‑EITC, Line 16. 20a. .00 20b. Claim of right credit: From Form CT‑1040 CRC, Line 6. 20b. .00 20c. Pass-Through Entity Tax Credit: From Schedule CT‑PE, Line 1. Schedule must be attached. 20c. .00 20d. Historic Home Rehabilitation Credit 20d. .00 21. Total payments and refundable credits: Add Lines 18, 19, 20, 20a, 20b, 20c, and 20d. 21. .00 22. Overpayment: If Line 21 is more than Line 17, subtract Line 17 from Line 21. 22. .00 23. Amount of Line 22 overpayment you want applied to your 2026 estimated tax 23. .00 24. Amount of Line 22 overpayment you want applied as a CHET contribution from Schedule CT‑CHET, Line 4. 24. .00 24a. Total contributions of refund to designated charities from Schedule 5, Line 70 24a. .00 25. Refund: Subtract Lines 23, 24, and 24a from Line 22. For direct deposit, complete Lines 25a, 25b, and 25c. Direct deposit is not available to first-time filers. 25. .00 25a. Checking Savings 25c. Account number 25b. Routing number 25d. Will this refund go to a bank account outside the U.S.? Yes Column C - Connecticut income tax withheld Your signature Date (MMDDYYYY) Home/cell telephone number Spouse’s signature (if joint return) Date (MMDDYYYY) Daytime telephone number Paid preparer’s signature Date (MMDDYYYY) Telephone number Type or print paid preparer’s name Firm’s Federal Employer Identification Number (FEIN) Firm’s name, address, and ZIP code Paid preparer’s PTIN Designee’s name Telephone number Personal identification number (PIN) Third Party Designee - Complete the following to authorize DRS to contact another person about this return. Sign Here Keep a copy of this return for your records. Check if self-employed Your Social Security Number Withholding Schedule: You must complete Columns A, B, and C or your withholding will be disallowed.
Visit us at portal.ct.gov/DRS for more information. Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions You must attach a copy of your return filed with the qualifying jurisdiction(s) or your credit will be disallowed. See instructions. 31. Interest on state and local government obligations other than Connecticut 31. .00 32. Mutual fund exempt-interest dividends from non-Connecticut state or municipal government obligations 32. .00 33. Taxable amount of lump-sum distributions from qualified plans not included in federal adjusted gross income 33. .00 34. Beneficiary’s share of Connecticut fiduciary adjustment: Enter only if greater than zero. 34. .00 35. Loss on sale of Connecticut state and local government bonds 35. .00 36. Section 168(k) federal bonus depreciation deduction allowed for property placed in service during this year. 36. .00 36a. 80% of Section 179 federal deduction. See instructions. 36a. .00 37. Other - specify 37. .00 38. Total additions: Add Lines 31 through 37. Enter here and on Line 2. 38. .00 39. Interest on U.S. government obligations 39. .00 40. Exempt dividends from certain qualifying mutual funds derived from U.S. government obligations 40. .00 41. Social Security benefit adjustment: See Social Security Benefit Adjustment Worksheet instructions. 41. .00 42. Refunds of state and local income taxes 42. .00 43. Tier 1 and Tier 2 railroad retirement benefits and supplemental annuities 43. .00 44. Military retirement pay 44. .00 45. 50% of income received from the Connecticut Teachers’ Retirement System 45. .00 46. Beneficiary’s share of Connecticut fiduciary adjustment: Enter only if less than zero. 46. .00 47. Gain on sale of Connecticut state and local government bonds 47. .00 48. Connecticut Higher Education Trust (CHET) contributions made in 2025 or an excess carried forward from a prior year. See instructions. 48. .00 48a. 25% of Section 168(k) federal bonus depreciation deduction added back in preceding four years. 48a. .00 48b. Pension or annuity income. See instructions. 48b. .00 48c. Ordinary and necessary business expenses for taxpayers licensed under Chapter 420f or 420h
that are not claimed for federal income tax purpose 48c. .00
48d. Achieving Better Life Experience (ABLE) 48d. .00 49. Other - specify: Do not include out of state income 49. .00
50. Total subtractions: Add Lines 39 through 49. Enter here and on Line 4. 50. .00 Schedule 1 - Modifications to Federal Adjusted Gross Income See instructions. Form CT-1040 Page 3 of 4 (Rev. 12/25) 1040 1225W 03 9999 Enter all items as positive numbers.
Column A Column B Name Code Name Code 51. Modified Connecticut adjusted gross income. ................................................................... 51. .00 52. Enter qualifying jurisdiction’s name and two‑letter code. .......................... 52. 53. Non‑Connecticut income included on Line 51 and reported on a qualifying jurisdiction’s income tax return from Schedule 2 Worksheet. ....... 53. .00 .00 54. Divide Line 53 by Line 51. May not exceed 1.0000. ................................. 54. 55. Income tax liability. Subtract Line 11 from Line 6. .......................................... 55. .00 .00 56. Multiply Line 54 by Line 55. ...................................................................... 56. .00 .00 57. Income tax paid to a qualifying jurisdiction. .............................................. 57. .00 .00 58. Enter the lesser of Line 56 or Line 57. ...................................................... 58. .00 .00 59. Total credit: Add Line 58, all columns. Enter here and on Line 7. ........................................... 59. .00 Complete applicable schedules on Page 4 and send all four pages of the return to DRS. . Your Social Security Number .
Visit us at portal.ct.gov/DRS for more information. Schedule 3 - Property Tax Credit - See instructions. 60. Primary Residence 60. .00 61. Auto 1 61. .00 62. Auto 2 - Married filing 62. .00
jointly or qualifying surviving spouse only. 63. Total property tax paid: Add Lines 60, 61, and 62. 63. .00 64. Maximum property tax credit allowed. 64. .00 65. Enter the lesser of Line 63 or Line 64. 65. .00 66. Enter the decimal amount for your filing status and Connecticut AGI from the Property Tax Credit Table. If zero, enter the amount from Line 65 on Line 68. 66. 67. Multiply Line 65 by Line 66. 67. .00 68. Subtract Line 67 from Line 65. Enter here and on Line 11. Attach Schedule 3 to your return or your credit will be disallowed. 68. .00 Name of Connecticut Tax Town or District Description of Property If primary residence, enter street address. If motor vehicle, enter year, make, and model. Date(s) Paid (MMDDYYYY) Amount Paid Qualifying Property 3 0 0 Complete and send all four pages of the return to DRS. For refunds and all other tax forms without payment: Department of Revenue Services PO Box 2976 Hartford CT 06104‑2976 Make your check payable to: Commissioner of Revenue Services To ensure proper posting, write your SSN(s) (optional) and “2025 Form CT‑1040” on your check. For all tax forms with payment: Department of Revenue Services PO Box 2977 Hartford CT 06104‑2977 Use the correct mailing address for returns with a payment or requesting a refund. Form CT-1040 Page 4 of 4 (Rev. 12/25) 1040 1225W 04 9999 Schedule 4 - Individual Use Tax Do you owe use tax for online or other purchases where you paid no sales tax? See instructions. Complete the Connecticut Individual Use Tax Worksheet to calculate your use tax liability. See instructions. Failure to report and pay use tax is subject to as much as a $5,000 fine, imprisonment for as much as 5 years, or both. 70a. AIDS Research 70a. .00 70b. Organ Transplant 70b. .00 70c. Endangered Species/Wildlife 70c. .00 70d. Breast Cancer Research 70d. .00 70e. Safety Net Services 70e. .00 70f. Military Relief 70f. .00 70g. Connecticut Baby Bond Trust 70g. .00 70h. Mental Health Community Investment Account 70h. .00 70. Total Contributions: Add Lines 70a through 70h. Enter amount here and on Line 24a. 70. .00 Schedule 5 - Contributions to Designated Charities - See instructions. Your Social Security Number . 69a. Total use tax due at 1%: From Connecticut Individual Use Tax Worksheet, Section A, Column 7 69a. .00 69b. Total use tax due at 6.35%: From Connecticut Individual Use Tax Worksheet, Section B, Column 7 69b. .00 69c. Total use tax due at 7.75%: From Connecticut Individual Use Tax Worksheet, Section C, Column 7 69c. .00 69d. Total use tax due at 2.99%: From Connecticut Individual Use Tax Worksheet, Section D, Column 7 69d. .00 69. Individual use tax: Add Lines 69a through 69d. If no use tax is due, you must enter “0.” Enter here and on Line 15. 69. .00