2021 FORM CT-1040 Connecticut Resident Income Tax Return Instructions This booklet contains information or instructions for the following forms and schedules: • Form CT-1040 • Schedule CT-EITC • Schedule CT-PE • Schedule CT‑CHET • Tax Tables • Tax Calculation Schedule • Use Tax Information Dear Taxpayer, The 2021 Form CT-1040, Connecticut Resident Income Tax Return Instructions, contains information about the Department of Revenue Services’ (DRS) Taxpayer Service Center (TSC). Using the TSC enables you to file your return and pay your Connecticut taxes quickly and accurately on the DRS user-friendly electronic filing and paying online system. The goal of DRS is to provide taxpayers with world-class customer service and a user-friendly approach to tax administration. If you have any questions about filing this return or any Connecticut tax matter, visit the DRS website at portal.ct.gov/DRS to use the robust search engine tool to get the most up-to-date tax information, forms, and publications. As always, we welcome your comments and ideas about how we can improve our products and the way we do business. Sincerely, Mark D. Boughton Commissioner of Revenue Services Tax information is available on the DRS website at portal.ct.gov/DRS File early to protect your refund from identity thieves.

Page 2 Table of Contents What’s New ������������������������������������������������������3 Property Tax Credit.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�3 Earned Income Tax Credit Increase.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�3 Subtraction Modification for Certain IRA Distributions .�.�3 Connecticut Teachers’ Retirement System Income .�.�.�.�3 Q & A About the Connecticut Individual Use Tax ����������������������������������������������������������4 Sample Use Tax Table��������������������������������������5 Refund Options������������������������������������������������5 Contributions to Designated Charities����������6 General Information ����������������������������������������7 Tax Assistance.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�7 Connecticut Form 1099-G.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�7 Avoid Delaying Your Refund.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�7 Who Must File a Connecticut Resident Return.�.�.�.�.�.�.�.�8 Filing the Connecticut Income Tax Return Electronically .�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�8 Relief From Joint Liability.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�9 Title 19 Recipients .�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�9 Deceased Taxpayers .�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�9 Special Information for Nonresident Aliens.�.�.�.�.�.�.�.�.�.�.�9 Resident, Part-Year Resident, or Nonresident.�.�.�.�.�.�.�10 Military Personnel Filing Requirements .�.�.�.�.�.�.�.�.�.�.�.�10 Combat Zone .�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�11 Connecticut Adjusted Gross Income.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�11 Taxable Year and Method of Accounting.�.�.�.�.�.�.�.�.�.�.�.�11 When to File.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�11 Extension Requests.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�11 Mailing Addresses for Form CT‑1040.�.�.�.�.�.�.�.�.�.�.�.�.�.�12 Estimated Tax Payments for Tax Year 2022 .�.�.�.�.�.�.�.�12 Annualized Income Installment Method.�.�.�.�.�.�.�.�.�.�.�.�12 Filing Form CT-2210.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�13 Interest and Penalties.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�14 Refund Information.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�14 Refund Status.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�14 Protecting Taxpayer Security .�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�14 Income Tax Fraud.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�15 Nonobligated Spouse.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�15 Payment Options .�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�15 Rounding Off to Whole Dollars.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�15 Income Tax Credits.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�15 Angel Investor Income Tax Credit.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�15 Taxpayer Service Center (TSC) ��������������������16 Completing Form CT-1040����������������������������17 1. Taxpayer Information.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�17 2. Calculate Your Tax.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�17 3. Payments.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�19 4. Overpayment.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�20 5. Amount You Owe.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�21 6. Sign Your Return.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�21 Order of Attachments.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�22 Filing Your Return.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�22 Recordkeeping.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�22 Copies of Returns.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�22 Form CT-1040 Schedules������������������������������23 Schedule 1 – Modifications to Federal Adjusted Gross Income.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�23 Schedule 2 – Credit for Income Taxes Paid to Qualifying Jurisdictions.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�27 Schedule 2 – Worksheet Instructions.�.�.�.�.�.�.�.�.�.�.�.�.�.�28 Schedule 2 – Line Instructions.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�29 Schedule 3 – Property Tax Credit.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�30 Property Tax Credit Table������������������������������31 Schedule 3 – Line Instructions.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�31 Connecticut Individual Use Tax Worksheet 32 Schedule 4 – Individual Use Tax .�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�33 Schedule CT-EITC - Connecticut Earned Income Tax Credit ��������������������������������������34 Who qualifies? .�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�34 How to Claim the Connecticut Earned Income Tax Credit .�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�34 Protect Yourself.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�34 Eligibility Reviews.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�34 Schedule CT-EITC - Line instructions.�.�.�.�.�.�.�.�.�.�.�.�.�.�34 Amended Returns������������������������������������������36 2021 Connecticut Income Tax Tables����������37 Tax Calculation Schedule������������������������������47 Table A - Personal Exemptions.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�47 Table B - Initial Tax Calculation.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�48 Table C - 3% Tax Rate Phase-Out Add-Back.�.�.�.�.�.�.�.�49 Table D - Tax Recapture.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�50 Table E - Personal Tax Credits.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�51

Page 3 What’s New Property Tax Credit The maximum amount of property tax credit that a taxpayer may claim and the eligibility requirements, both of which currently apply to taxable year 2020, have been extended to taxable years 2021 and 2022. Specifically, the maximum amount of property tax credit is $200. Additionally, to qualify for the property tax credit, a taxpayer, or the taxpayer’s spouse if married filing jointly, must be 65 years of age or older by the end of the taxable year, or the taxpayer must have claimed at least one dependent on your federal income tax return. Earned Income Tax Credit Increase For taxable years beginning on or after January 1, 2021, the earned income tax credit for Connecticut residents has been increased to 30.5% of the federal earned income credit. Subtraction Modification for Certain IRA Distributions Beginning with taxable year 2023, a subtraction modification for distributions from individual retirement accounts (IRAs), other than Roth IRAs, will be phased in over a four year period. The subtraction modification may be claimed by taxpayers whose federal adjusted gross income is less than $75,000 (for single, married filing separately, and head of household) or $100,000 (for married filing jointly). The subtraction modification will be allowed to the extent the IRA distributions are included in federal adjusted gross income and will be phased in as follows: Taxable Year Subtraction Equal to: 2023 25% of IRA distribution 2024 50% of IRA distribution 2025 75% of IRA distribution 2026 and after 100% of IRA distribution Connecticut Teachers’ Retirement System Income Under prior law, retired teachers were only allowed to claim the teachers’ pension subtraction on the income they received from the Connecticut Teachers’ Retirement System. For taxable years beginning on or after January 1, 2021, retired teachers are now allowed to claim either the teachers’ pension subtraction or the pension and annuity subtraction (if their adjusted gross income is below the applicable threshold) on the income they receive from the Connecticut Teachers’ Retirement System. For more information, see Special Notice 2021(6), 2021 Legislative Changes Affecting the Income Tax. COMING SOON E-Services Update DRS myconneCT will replace the TSC as part of a multi‑year, multi‑phase project. Each year, additional tax types will be transitioned out of the TSC and into myconneCT. Using myconneCT, taxpayers will be able to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week. For updated information as to the progress of this project and the transition schedule for specific taxes, please visit the DRS website at portal.ct.gov/DRS-myconneCT. Due Date – April 18, 2022 The 2021 Connecticut income tax return (and payment) will be considered timely if filed on or before Monday, April 18, 2022. For more information, see When to File on Page 11.

Page 4 Q & A About the Connecticut Individual Use Tax 1. What is use tax? Connecticut taxpayers owe use tax on purchases of taxable goods or services when Connecticut sales tax is not collected at the time of sale. Most often, this results from purchases made online or out-of-state. Together, sales and use taxes ensure that taxable purchases of goods and services used in Connecticut are treated equally and fairly. 2. Who pays use tax? If Connecticut sales tax is not paid to the retailer at the time of purchase, Connecticut law requires that the purchaser pay use tax directly to DRS. 3. On what kinds of goods or services must I pay use tax? You must pay use tax on taxable goods, whether purchased, leased or rented, and taxable services. Taxable goods include: furniture, jewelry, automobiles, appliances, cameras, computers, and computer software. Taxable services include: repair services to your television, motor vehicle, or computer; landscaping services for your home; and reupholstering services for your household furniture. 4. Are there exemptions from the use tax? Yes. Generally, any purchase or lease of goods or services exempt from Connecticut sales tax is also exempt from Connecticut use tax. Some examples are newspapers, magazines by subscriptions, Internet access services, and repair and maintenance services to vessels. 5. Do I owe Connecticut use tax on all my out‑of‑state purchases of goods that are taxable in Connecticut? No. If all the goods purchased and brought into Connecticut at one time total $25 or less, you do not have to pay Connecticut use tax – but the $25 exemption does not apply to goods shipped or mailed to you. Generally, if you purchase taxable goods from mail order companies, over the Internet or at an out-of-state location and had those goods shipped to Connecticut or brought back into Connecticut for use in Connecticut and did not pay Connecticut sales tax, you must pay the Connecticut use tax. 6. What are the use tax rates? Use tax rates are the same as sales tax rates. The general rate is 6.35% for purchases of taxable goods or services, which includes digital goods effective. However, the sales tax rate on certain items of tangible personal property is 7.75%. The rate on computer and data processing services is 1%. The rate for vessels, motors for vessels, and trailers used for transporting a vessel is 2.99%. (See Schedule 4, Individual Use Tax, on Page 33.) 7. When must individuals pay use tax? You must pay use tax no later than April 15 for purchases made during the preceding calendar year (January - December). Report your use tax liability on Form CT‑1040, Connecticut Resident Income Tax Return, Form CT‑1040NR/PY, Connecticut Nonresident and Part‑Year Resident Income Tax Return, or Form CT‑1040X, Amended Connecticut Income Tax Return for Individuals. If you are not required to file a Connecticut income tax return, you must file and pay your use tax liability using Form OP‑186, Connecticut Individual Use Tax Return, no later than April 15. You may file one Form OP‑186 for the entire year or you may file several returns throughout the year. If you are engaged in a trade or business, you must register with DRS for business use tax and report purchases made in connection with your trade or business on Form OS‑114, Connecticut Sales and Use Tax Return. Use Form OS‑114 to report both sales tax and business use tax. 8. Are there penalties and interest for not paying the use tax? Yes. The penalty is 10% of the tax due. Interest is charged at the rate of 1% of the tax due per month from the due date of the tax return. There are also criminal sanctions for willful failure to file a tax return. When you sign an annual income tax return, you are legally declaring the truthfulness, completeness, and correctness of all information – including the section for use tax payment. 9. How does an individual calculate their use tax liability? Calculate the use tax by multiplying the total cost of the taxable goods or services purchased, including separately stated charges such as shipping and handling, by the applicable sales tax rate (1%, 2.99%, 6.35%, or 7.75%). 10. What if I buy taxable goods or services in another state and the vendor charges sales tax for the other state? If goods or services are purchased for use in Connecticut and the tax paid in the other state is less than the Connecticut tax, you must report and pay Connecticut use tax equal to the difference between the Connecticut tax and the tax paid to the other state.

Page 5 11. What if I do not report and pay the use tax I owe? You and your preparer must sign and declare that your income tax filing is “true, complete, and correct.” That includes calculating and reporting on Line 15 all purchases of goods or services, whether in Connecticut or from outside the state, on which Connecticut sales tax was due but not paid. Failure to report use tax due on Line 15 and include that amount in the total amount due on Line 30 may subject you to a penalty of up to $5,000, imprisonment for up to 5 years, or both. For more information on Connecticut Individual Use Tax, please review Informational Publication 2020(10), Q & A on the Connecticut Individual Use Tax. Total Purchases Subject to Use Tax Sample Use Tax Table

$25 $1.59 ─

50 3.18 ─

75 4.76 ─

100 6.35 ─

150 9.53 ─

200 12.70 ─

250 15.88 ─

300 19.05 ─

350 22.23 ─

400 25.40 ─

450 28.58 ─

500 31.75 ─

550 34.93 ─

600 38.10 ─

650 41.28 ─

700 44.45 ─

750 47.63 ─

800 50.80 ─

850 53.98 ─

900 57.15 ─

1,000 63.50 ─

1,100 69.85 85.25

1,200 76.20 93.00

1,300 82.55 100.75

1,400 88.90 108.50

1,500 95.25 116.25

1,600 101.60 124.00

1,700 107.95 131.75

1,800 114.30 139.50

1,900 120.65 147.25

$2,000 127.00 155.00

2,100 133.35 162.75

2,200 139.70 170.50

2,300 146.05 178.25

2,400 152.40 186.00

2,500 158.75 193.75

2,600 165.10 201.50

2,700 171.45 209.25

2,800 177.80 217.00

2,900 184.15 224.75

3,000 190.50 232.50

3,100 196.85 240.25

3,200 203.20 248.00

3,300 209.55 255.75

3,400 215.90 263.50

3,500 222.25 271.25

3,600 228.60 279.00

3,700 234.95 286.75

3,800 241.30 294.50

3,900 247.65 302.25

4,000 254.00 310.00

4,100 260.35 317.75

4,200 266.70 325.50

4,300 273.05 333.25

4,400 279.40 341.00

4,500 285.75 348.75

4,600 292.10 356.50

4,700 298.45 364.25

4,800 304.80 372.00

4,900 311.15 379.75

5,000 317.50 387.50 Use Tax Due at:

6.35% 7.75% Total Purchases Subject to Use Tax Use Tax Due at:

6.35% 7.75% REFUND OPTIONS

Direct Deposit The fastest way to get your refund is to file your return electronically and elect direct deposit. Choosing direct deposit allows the money to go directly into your bank account; it eliminates the possibility of the refund being lost, stolen or returned as undeliverable; and it saves tax dollars by costing the government less. Make your direct deposit successful by: • Confirming your account number and routing number with your financial institution and entering them clearly on your tax return; • Entering the direct deposit information separately for both your federal and state electronically filed returns; and • Printing your software-prepared paper return only after you have entered the direct deposit information into the program. Some financial institutions do not allow a joint refund to be deposited into an individual account. In an effort to reduce fraud, direct deposit is not available to first-time Connecticut income tax filers.

Paper Check If you do not elect or qualify for direct deposit, a refund check will be issued and processing may be delayed. DRS recommends that taxpayers who are not first time Connecticut income tax filers choose direct deposit, the most reliable and fastest way to receive your refund.

Page 6 Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Connecticut Organ Donor (Y) Give the gift of hope by registering to become an organ and tissue donor. Information about organ donation and various organ donor programs is available from the following websites. Donate Life Connecticut www.ctorganandtissuedonation.org/ United Network for Organ Sharing (UNOS) www.unos.org/ Organ Donation www.organdonor.gov/ LifeChoice Donor Services www.NEDS.org/ National Marrow Donor Program Be The Match Registry www.bethematch.org/ New England Organ Bank www.NEDS.org/ Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Contributions to Designated Charities Below is a list of charities for which you may use your tax return to contribute all or a portion of your refund. Enter your total contributions on Form CT‑1040, Connecticut Resident Income Tax Return, Schedule 5, Line 70. Your contribution is irrevocable. To contribute directly, send your contribution to the address shown below. Designated Charity: Mailing Address: Make checks payable to: Aids Research Education Fund Assists research, education, and community service programs related to Acquired Immune Deficiency Syndrome (AIDS). Department of Public Health - HIV Prevention Program MS #11APV PO Box 340308 Hartford CT 06134-0308 Treasurer, State of Connecticut/AIDS Fund Breast Cancer Research and Education Fund Assists research, education, and community service programs related to breast cancer. Department of Public Health - Community Health and Prevention Section MS #11 CCS PO Box 340308 Hartford CT 06134-0308 Treasurer, State of Connecticut/Breast Cancer Fund CHET Baby Scholars Fund Provides contributions of up to $250 for CHET college savings accounts opened for children under age one or newly adopted. Office of the State Treasurer CHET, 2nd Floor 165 Capitol Avenue Hartford, CT 06106 Treasurer, State of Connecticut/CHET Baby Scholars Endangered Species, Natural Area Preserves, and Watchable Wildlife Fund Helps preserve, protect, and manage Connecticut’s endangered plants and animals, wildlife and their habitats. Department of Energy & Environmental Protection Bureau of Administration Financial Management 79 Elm Street Hartford CT 06106-1591 DEEP-Endangered Species/ Wildlife Fund Military Relief Fund Makes grants to the immediate family members of service members domiciled in Connecticut for essential goods and services when military service creates family financial hardship. Military Department, Military Relief Fund Fiscal Office 360 Broad St Hartford CT 06105-3795 Treasurer, State of Connecticut/Military Relief Fund Organ Transplant Fund Assists Connecticut residents in paying for the unmet medical and ancillary needs of organ transplant candidates and recipients. Department of Social Services Accounts Receivable 55 Farmington Ave Hartford CT 06105 Commissioner of Social Services/Organ Transplant Fund Safety Net Services Fund Protects the children of families who are no longer eligible for public assistance benefits. Department of Social Services Accounts Receivable 55 Farmington Ave Hartford CT 06105 Commissioner of Social Services/Safety Net Fund Mental Health Community Investment Account Funds mental health prevention, treatment and recovery services delivered by private not for profit agencies in local communities. Department of Mental Health and Addiction Services, Fiscal Division MS#14FIS PO Box 341431 Hartford, CT 06134 Treasurer, State of Connecticut/Mental Health Community Investment Account

Page 7 General Information Tax Assistance The Connecticut Department of Revenue Services (DRS) offers a variety of fast and convenient taxpayer service options. Telephone Business Hours: Monday through Friday 8:30 a.m. to 4:30 p.m. • 860-297-5962 (from anywhere) • 800-382-9463 (within CT, outside Greater Hartford area only) • 860-297-4911 (Hearing Impaired, TDD/TT users only) Email • DRS@po.state.ct.us (general questions only) • Subscribe to E-alerts. In-Person Assistance DRS offers convenient options: • Remote videoconferencing via the Microsoft Teams platform. Taxpayers will receive DRS assistance in the comfort of their own homes from a trained DRS professional. • In-person meetings with a DRS professional at the 450 Columbus Boulevard, Hartford, CT location. In‑person meetings are by appointment only and scheduled during normal business hours. To schedule an appointment, taxpayers should contact the DRS Taxpayer Services Contact Center at DRS@po.state.ct.us. For additional information, visit the DRS website at portal.ct.gov/DRS. Connecticut Form 1099-G If you itemize your deductions for federal income tax purposes and wish to obtain your Connecticut Form 1099‑G information, you may do so by visiting portal.ct.gov/DRS, select For Individuals and select Get My Form 1099‑G. DRS will not mail paper copies of the Connecticut Form 1099‑G. Avoid Delaying Your Refund Follow these tips to avoid errors and to help us process your refund faster:  Be sure you have received all your federal Forms W‑2, 1099, and Schedules CT K‑1 before filing your Connecticut income tax return. Generally, you receive Forms W‑2 and 1099 on or before January 31, Schedule CT K‑1 on or before March 15, and Schedule CT‑1041 K‑1 on or before April 15. If you receive an additional federal Form W‑2, Form 1099, Schedule CT K‑1, or Schedule CT‑1041 K‑1 after filing your Connecticut income tax return, you may be required to file Form CT‑1040X, Amended Connecticut Income Tax Return for Individuals. See Amended Returns, on Page 36.  Most taxpayers qualify to electronically file their Connecticut income tax return. See Filing the Connecticut Income Tax Return Electronically, on Page 8.  You must use blue or black ink to complete your paper return.  Complete and send all four pages of your return. If you do not provide DRS with all the completed pages of your return or do not provide all required information, the processing of your return will be delayed.  Do not send Forms W‑2, Forms 1099, Schedules CT K‑1, or Schedules CT‑1041 K‑1 with your Connecticut income tax return. Complete Columns A, B, and C of Section 3 of your return and Schedule CT‑PE, Pass‑Through Entity Tax Credit, if applicable. DRS will disallow your Connecticut withholding or PE Tax Credit if you fail to complete all columns or required schedules.  Enter your name, mailing address, your SSN or ITIN, and the name and SSN or ITIN for your spouse (if filing a joint return), and attach all required schedules or forms. If you do not provide an SSN or ITIN for all taxpayers, DRS can not process your tax return.  Check the correct filing status on your return.  Sign your return. If you and your spouse are filing jointly, both of you must sign.  Have your paid preparer sign the return and enter their tax preparer tax identification number (PTIN) issued by the Internal Revenue Service in the space provided.  Check the box next to the deceased taxpayer’s SSN if you are an executor, administrator, or spouse filing a return for a deceased taxpayer.  Check the box on the first page of your return if you are filing Form CT‑1040 CRC, Claim of Right Credit. If you are filing Form CT-1040 CRC, you must file a paper return.  Check the box on the first page of your return if you are filing federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. See Page 9 for more information.  Check the box on the first page of your return if you are filing Form CT‑2210, Underpayment of Estimated Income Tax by Individuals, Trust, and Estates.  Check the box on the first page of your return if you are filing Form CT‑8379, Nonobligated Spouse Claim. See Nonobligated Spouse, on Page 15.  If you filed joint estimated tax payments but elect or are required to file separate income tax returns, both you and your spouse must file your income tax returns at the same time. No refund will be processed until both Connecticut returns are received.  Use the correct DRS mailing address on the envelope when filing your paper return. One address is for all tax forms with payment. The other address is for refunds and all other tax forms without payment. See Mailing Addresses for Form CT‑1040, on Page 12.  If you qualify to claim the Connecticut Earned Income Tax Credit (CT EITC), complete and attach Schedule CT‑EITC, Connecticut Earned Income Tax Credit. Part‑year residents and Nonresidents of Connecticut do not qualify for the CT EITC.

Page 8  Elect direct deposit, by completing Lines 25a through 25c, for the fastest way to receive your refund. This option is not available to first-time filers. If you do not elect direct deposit, a refund check will be issued and refund processing may be delayed.  If you have additional tax due with your electronically filed income tax return, and you elect not to pay electronically, send your payment with Form CT‑1040V, Connecticut Electronic Filing Payment Voucher. Do not send a paper copy of your electronically filed return with the payment.  If you are filing an estimated income tax payment that is due April 15 using Form CT‑1040ES, Estimated Connecticut Income Tax Payment Coupon for Individuals, and you are filing Form CT‑1040V, Connecticut Electronic Filing Payment Voucher, to pay any additional tax due, make sure you include the correct payment that corresponds with each form.  If you are completing Form CT‑2210, Underpayment of Estimated Income Tax by Individuals, Trusts, and Estates, to calculate interest due or lower or eliminate interest that would otherwise apply on your underpaid estimated Connecticut income tax, make sure you check the appropriate box on Part 1, Reasons For Filing, if applicable. Who Must File a Connecticut Resident Return You must file a Connecticut resident income tax return if you were a resident for the entire year and any of the following is true for the 2021 taxable year: • You had Connecticut income tax withheld; • You made estimated tax payments to Connecticut or a payment with Form CT‑1040 EXT; • You had a PE Tax Credit; • You meet the Gross Income Test; • You had a federal alternative minimum tax liability; or • You are claiming the Connecticut earned income tax credit (CT EITC). If none of the above apply, do not file a Connecticut resident income tax return. Gross income means all income you received in the form of money, goods, property, services not exempt from federal income tax, and any additions to income required to be reported on Form CT‑1040, Schedule 1. Gross income includes income from all sources within Connecticut and outside of Connecticut. Gross income includes but is not limited to: • 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 benefits; and • Federally taxable disability benefits. Gross Income Test You must file a Connecticut income tax return if your gross income for the 2021 taxable year exceeds: • $12,000 and you are married filing separately; • $15,000 and you are filing single; • $19,000 and you are filing head of household; or • $24,000 and you are married filing jointly or qualifying widow(er). The following examples explain the gross income test for a Connecticut resident: Example 1: Your only income is from a sole proprietorship and you file federal Form 1040 reporting the following on Schedule C:

Gross Income $100,000

Expenses ($92,000)

Net Income $8,000 Because the gross income of $100,000 exceeds the minimum requirement, you must file a Connecticut income tax return. Example 2: You received $8,000 in federally nontaxable Social Security benefits and $11,000 in interest income. Since nontaxable Social Security benefits are not included in gross income, you do not have to file a Connecticut income tax return unless Connecticut tax was withheld or estimated tax payments were made. Example 3: You are a single individual. You received $15,000 in wage income and $1,000 in federally-exempt interest from California state bonds. Your gross income (federal adjusted gross income with any additions to income from Form CT‑1040, Schedule 1, Line 31, Interest on state and local government obligations other than Connecticut) is $16,000. Therefore, you must file a Connecticut income tax return. Filing the Connecticut Income Tax Return Electronically Most Connecticut taxpayers are able to use the DRS Taxpayer Service Center (TSC) to file their Connecticut income tax return at portal.ct.gov/TSC. Electronically filing and paying your taxes is easy and accurate. It provides you with confirmation of receipt and reduces the possibility of errors. While some taxpayers may be reluctant to make electronic payments for security reasons, we want to assure you that our electronic funds transfer is safe and secure.

Page 9 You may electronically file your Connecticut income tax return through the TSC if all of the following are true:  You filed a Connecticut income tax return in the last three years; or you have never filed a Connecticut income tax return, but you have a valid Connecticut driver’s license or Connecticut non-driver ID;  Your filing status is the same as the last return DRS has on file, or, if your filing status changed since your last filing, your new filing status is displayed in the drop-down menu. If your new filing status is not displayed in the drop-down menu, visit the DRS website at portal.ct.gov/DRS and select For Individuals for information on other e-filing options;  You are not filing Form CT‑1040 CRC, Claim of Right Credit;  You are not filing Form CT‑19IT, Title 19 Status Release Form;  You are not filing federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer;  You have no more than ten Forms W‑2 or 1099 that show Connecticut income tax withheld; and  You have no more than ten Schedules CT K‑1 and Schedules CT‑1041 K-1 showing a PE Tax Credit allocated to you. Do not send a paper copy of your electronically filed return with the payment. Send only Form CT‑1040V, 2021 Connecticut Electronic Filing Payment Voucher, with your payment. Relief From Joint Liability In general, if you and your spouse file a joint income tax return, you are both responsible for paying the full amount of tax, interest, and penalties due on your joint return. However, in very limited and specific cases, relief may be granted if you believe all or any part of the amount due should be paid only by your spouse. You may request consideration by filing Form CT‑8857, Request for Innocent Spouse Relief (And Separation of Liability and Equitable Relief). The statute of limitations for requesting innocent spouse relief or separation of liability is two years from the date on which DRS begins collection activities against you. For equitable relief requests, the statute of limitations applicable to federal equitable relief requests will be applicable to Connecticut equitable relief requests. This statute of limitations is applicable to all open equitable relief requests. See Policy Statement 2016(2), Innocent Spouse Relief, Separation of Liability, and Equitable Relief. Title 19 Recipients If you are a Title 19 recipient, you must file a Connecticut income tax return if you meet the requirements for Who Must File a Connecticut Resident Return on Page 8. However, if you do not have funds to pay your Connecticut income tax, complete Form CT‑19IT, Title 19 Status Release, and attach it to the front of your Connecticut income tax return if the following two conditions apply: • You were a Title 19 recipient during 2021; and • Medicaid assisted in the payment of your long‑term care in a nursing or convalescent home during 2021. Completing this form authorizes DRS to verify your Title 19 status for 2021 with the Department of Social Services. Deceased Taxpayers An executor, administrator, or surviving spouse must file a Connecticut income tax return, for that portion of the year before the taxpayer’s death, for a taxpayer who died during the year if the requirements for Who Must File a Connecticut Resident Return (on Page 8) are met. The executor, administrator, or surviving spouse must check the box next to the deceased taxpayer’s SSN on the front page of the return; sign for the deceased taxpayer on the signature line; and indicate the date of death. Generally, the Connecticut and federal filing status must be the same. A surviving spouse may file a joint Connecticut income tax return if the surviving spouse filed a joint federal income tax return. Write “filing as surviving spouse” in the deceased spouse’s signature line on the return. If both spouses died in 2021, their legal representative must file a final return. Claiming a Refund for a Deceased Taxpayer Check the box on the first page of your return if you are filing federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. If you check the box on Form CT-1040, you must file a paper return. Provide DRS with a copy of federal Form 1310, along with all applicable documents required, to have the refund issued in a name different from the deceased taxpayer. Do not check the box if either of the following are true: • You are not claiming a refund on Form CT-1040 (this includes returns with zero balance or tax due). • You would like the Connecticut refund check to be issued in the name of the estate. Refund claims for deceased taxpayers should be made as soon as possible during the annual filing period. Under federal law, personal Social Security Numbers are not protected after death and will be disclosed by the Social Security Administration upon request. This is a major cause of fraudulent refund claims filed and paid before the legitimate taxpayer’s claim is filed. Income received by the estate of the decedent for the portion of the year after the decedent’s death, and for succeeding taxable years until the estate is closed, must be reported each year on Form CT‑1041, Connecticut Income Tax Return for Trusts and Estates. Special Information for Nonresident Aliens If you are a nonresident alien, you must file a Connecticut income tax return if you meet the requirements of Who Must File a Connecticut Resident Return, on Page 8. In determining whether you meet the gross income test, you must take into account any income not subject to federal income tax under an income tax treaty between the United States and the country of which you are a citizen or resident. Income tax treaty provisions are disregarded for Connecticut income tax purposes. Any treaty income you report on federal Form 1040NR and not subject to federal income tax must be added to your federal adjusted gross income. See Form CT‑1040, Schedule 1, Line 37, or Form CT‑1040NR/PY, Schedule 1, Line 39.

Page 10 If you do not have and are not eligible for a Social Security Number (SSN), you must obtain an Individual Taxpayer Identification Number (ITIN) from the IRS and enter it in the space provided for an SSN. You must have applied for and been issued an ITIN before you file your income tax return. However, if you have not received your ITIN by April 15, file your return without the ITIN, enter Applied For or NRA in the SSN field, pay the tax due, and attach a copy of federal Form W‑7, Application for IRS Individual Taxpayer Identification Number. DRS will contact you upon receipt of your return and will hold your return until you receive your ITIN and you forward the information to us. DRS cannot process your return until we receive the ITIN. A married nonresident alien may not file a joint Connecticut income tax return unless the nonresident alien is married to a citizen or resident of the United States and they have made an election to file a joint federal income tax return and they do, in fact, file a joint federal income tax return. Any married individual filing federal Form 1040NR is not eligible to file a joint federal income tax return or a joint Connecticut income tax return and must file a Connecticut income tax return as filing separately. Resident, Part-Year Resident, or Nonresident The following terms are used in this section: Domicile (permanent legal residence) is the place you intend to have as your permanent home. It is the place you intend to return to whenever you are away. You can have only one domicile although you may have more than one place to live. Your domicile does not change until you move to a new location and definitely intend to make your permanent home there. If you move to a new location but intend to stay there only for a limited time (no matter how long), your domicile does not change. This also applies if you are working in a foreign country. Permanent place of abode is a residence (a building or structure where a person can live) that you permanently maintain, whether or not you own it, and generally includes a residence owned by or leased to your spouse. A place of abode is not permanent if it is maintained only during a temporary stay for the accomplishment of a particular purpose. Resident You are a resident for the 2021 taxable year if: • Connecticut was your domicile (permanent legal residence) for the entire 2021 taxable year; or • You were not domiciled in Connecticut but you maintained a permanent place of abode in Connecticut during the entire 2021 taxable year and spent a total of more than 183 days in Connecticut during the 2021 taxable year. Nonresident aliens who meet either of these conditions are considered Connecticut residents even if federal Form 1040NR is filed for federal income tax purposes. See also Special Rules for Married Individuals on Page 17 and Special Information for Nonresident Aliens on Page 9. If you are a resident and you meet the requirements for Who Must File a Connecticut Resident Return for the 2021 taxable year, you must file Form CT‑1040, Connecticut Resident Income Tax Return. Part-Year Resident You are a part-year resident for the 2021 taxable year if you changed your permanent legal residence by moving into or out of Connecticut during the 2021 taxable year. If you are a part-year resident, you may not elect to be treated as a resident individual. If you are a part-year resident and you meet the requirements for Who Must File Form CT‑1040NR/PY for the 2021 taxable year, you must file Form CT‑1040NR/PY, Connecticut Nonresident and Part‑Year Resident Income Tax Return. Nonresident You are a nonresident for the 2021 taxable year if you are neither a resident nor a part-year resident for the 2021 taxable year. If you are a nonresident and you meet the requirements for Who Must File Form CT‑1040NR/PY for the 2021 taxable year, you must file Form CT‑1040NR/PY. If you meet all of the conditions in Group A or Group B, you may be treated as a nonresident for 2021 even if your domicile was Connecticut. Group A 1. You did not maintain a permanent place of abode in Connecticut for the entire 2021 taxable year; 2. You maintained a permanent place of abode outside of Connecticut for the entire 2021 taxable year; and 3. You spent not more than 30 days in the aggregate in Connecticut during the 2021 taxable year. Group B 1. You were in a foreign country for at least 450 days during any period of 548 consecutive days; 2. During this period of 548 consecutive days, you did not spend more than 90 days in Connecticut and you did not maintain a permanent place of abode in Connecticut at which your spouse (unless legally separated) or minor children spent more than 90 days; and 3. During the nonresident portion of the taxable year in which the 548‑day period begins, and during the nonresident portion of the taxable year in which the 548‑day period ends, you were present in Connecticut for no more than the number of days that bears the same ratio to 90 as the number of days in the portion of the taxable year bears to 548. See the calculation below: 548 Number of days in the nonresident portion x 90 = Maximum days allowed in Connecticut See Special Notice 2000(17), 2000 Legislation Affecting the Connecticut Income Tax. Military Personnel Filing Requirements Military personnel and their spouses who claim Connecticut as their state of residence but are stationed elsewhere are subject to Connecticut income tax. If you enlisted in the military service as a Connecticut resident and have not established a new domicile (permanent legal residence) elsewhere, you are required to file a resident income tax return unless you meet all of the conditions in Group A

Page 11 or Group B for being treated as a nonresident. See Resident, Part‑Year Resident, or Nonresident, on Page 10. If your permanent home (domicile) was outside Connecticut when you entered the military, you do not become a Connecticut resident because you are stationed and live in Connecticut. As a nonresident, your military pay is not subject to Connecticut income tax. However, income you receive from Connecticut sources while you are a nonresident may be subject to Connecticut income tax. See the instructions for a Connecticut nonresident contained in the instruction booklet for Form CT‑1040NR/PY. See Example, below. Example: Jill is a resident of Florida. She enlisted in the Navy in Florida and was stationed in Groton, Connecticut. She earned $38,000 in military pay. If Jill had no other income . . . Since Jill resided and enlisted in Florida, she is considered a resident of Florida and does not have to file a Connecticut return. Military personnel are residents of the state in which they resided when they enlisted. If Jill had a part-time job in Connecticut . . . Her Connecticut-sourced income from nonmilitary employment is taxable. Jill must file Form CT‑1040NR/PY to report the income. Spouses of military personnel, see Informational Publication 2019(5), Connecticut Income Tax Information for Armed Forces Personnel and Veterans. Combat Zone The income tax return of any individual in the U.S. Armed Forces serving in a combat zone or injured and hospitalized while serving in a combat zone is due 180 days after returning. There will be no penalty or interest charged. For any individual who dies while on active duty in a combat zone or as a result of injuries received in a combat zone, no income tax or return is due for the year of death or for any prior taxable year ending on or after the first day serving in a combat zone. If any tax was previously paid for those years, the tax will be refunded to the legal representative of the estate or to the surviving spouse upon the filing of a return on behalf of the decedent. In filing the return on behalf of the decedent, the legal representative or the surviving spouse should enter zero tax due and attach a statement to the return along with a copy of the death certificate. Combat zone is an area designated by an Executive Order from the President of the United States as areas in which the U.S. Armed Forces are engaging or have engaged in combat. A combat zone also includes an area designated by the federal government as a qualified hazardous duty area. Spouses of military personnel and civilians supporting the military in a combat zone region who are away from their permanent duty stations, but are not within the designated combat zone, are also eligible for the 180 day extension. Individuals requesting an extension under combat zone provisions should print both the name of the combat zone and the operation they served with at the top of their Connecticut tax return. This is the same combat zone or operation name provided on their federal income tax return. See Informational Publication 2019(5), Connecticut Income Tax Information for Armed Forces Personnel and Veterans. Connecticut Adjusted Gross Income Connecticut adjusted gross income is your federal adjusted gross income as properly reported on federal Form 1040, Line 11, or federal Form 1040‑SR, Line 11, and any Connecticut modifications required to be reported on Form CT‑1040, Schedule 1. Taxable Year and Method of Accounting You must use the same taxable year for Connecticut income tax purposes as you use for federal income tax purposes. Most individuals use the calendar year as their taxable year for federal income tax purposes. However, if the calendar year is not your taxable year for federal income tax purposes, references in this booklet to 2021 are references to your taxable year beginning during 2021. You must use the same method of accounting for Connecticut income tax purposes as you use for federal income tax purposes. If your taxable year or method of accounting is changed for federal income tax purposes, the same change must be made for Connecticut income tax purposes. When to File Your Connecticut income tax return is due on or before April 15, 2022. If you are not a calendar year filer, your return is due on or before the fifteenth day of the fourth month following the close of your taxable year. If the due date falls on a Saturday, Sunday, or legal holiday, the return will be considered timely filed if filed by the next business day. In 2022, the due date for filing a Connecticut Income Tax Return (April 15) falls on a Friday which is a legal holiday in the District of Columbia (Emancipation Day). Therefore, for filing purposes, the return (and payment) will be considered timely if filed on or before Monday, April 18, 2022. Your return meets the timely filed and timely payment rules if the U.S. Postal Service cancellation date, or the date recorded or marked by a designated private delivery service (PDS) using a designated type of service, is on or before the due date. Not all services provided by these designated PDSs qualify. This list is subject to change. See Policy Statement 2016(4), Designated Private Delivery Services and Designated Types of Service, for a current list of qualified PDSs. If Form CT‑1040 is filed late or all the tax due is not paid with the return, see Interest and Penalties on Page 14 to determine if interest and penalty must be reported with the return. Extension Requests Extension of Time to File To request an extension of time to file your return, you must file Form CT‑1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals, and pay all the tax you expect to owe on or before the due date. Visit portal.ct.gov/TSC to file your extension electronically. Form CT‑1040 EXT extends only the time to file your return; it does not extend the time to pay your tax due. See Interest and Penalties on Page 14 if you do not pay all the tax due with your extension request.

Page 12 You do not need to file Form CT‑1040 EXT if you: • Have requested an extension of time to file your 2021 federal income tax return and you expect to owe no additional Connecticut income tax for the 2021 taxable year after taking into account any Connecticut income tax withheld from your wages, any Connecticut income tax payments you have made, and any Pass‑Through Entity Tax Credit (PE Tax Credit) you are allowed to claim; or • Pay your expected 2021 Connecticut income tax due using a credit card on or before the due date. You must file Form CT‑1040 EXT if you: • Did not request an extension of time to file your federal income tax return, but you are requesting an extension of time to file your Connecticut income tax return; or • Have requested an extension of time to file your federal income tax return but you expect to owe additional Connecticut income tax for 2021 and wish to submit a payment with Form CT‑1040 EXT. If you file an extension request with a payment after the due date, generally April 15, DRS will deny your extension request. U.S. Citizens Living Abroad If you are a U.S. citizen or resident living outside the United States and Puerto Rico, or if you are in the armed forces of the United States serving outside the United States and Puerto Rico and are unable to file a Connecticut income tax return on time, you must file Form CT‑1040 EXT. You must also pay the amount of tax due on or before the original due date of the return. Include with Form CT‑1040 EXT a statement that you are a U.S. citizen or resident living outside the United States and Puerto Rico, or in the armed forces of the United States serving outside the United States and Puerto Rico, and that you qualify for a federal automatic extension. If your application is approved, the due date is extended for six months. If you received a federal extension of time to file beyond six months, to qualify for the federal foreign earned income exclusion and for the foreign housing exclusion or deduction, you may file your Connecticut return using the federal extension due date. Submit a copy of the approved federal Form 2350, Application for Extension of Time to File U.S. Income Tax Return, by attaching it to the front of your Form CT‑1040. Extension of Time to Pay You may be eligible for a six-month extension of time to pay the tax due if you can show that paying the tax by the due date will cause undue hardship. You may request an extension by filing Form CT‑1127, Application for Extension of Time for Payment of Income Tax, on or before the due date of the original return. Attach Form CT‑1127 to the front of Form CT‑1040 or Form CT‑1040 EXT and send it on or before the due date. As evidence of the need for extension, you must attach: • An explanation of why you cannot borrow money to pay the tax due; • A statement of your assets and liabilities; and • An itemized list of your receipts and disbursements for the preceding three months. If an extension of time to pay is granted and you pay all the tax due in full by the end of the extension period, a penalty will not be imposed. However, interest will accrue on any unpaid tax from the original due date. You should make payments as soon as possible to reduce the interest you would otherwise owe. Mailing Addresses for Form CT‑1040 For tax forms with payment enclosed: Department of Revenue Services PO Box 2977 Hartford CT 06104-2977 For tax forms requesting refunds or tax forms without payment enclosed: Department of Revenue Services PO Box 2976 Hartford CT 06104-2976 For payments without tax forms: Department of Revenue Services Processing PO Box 5088 Hartford CT 06102-5088 To ensure proper posting of your payment, write “2021 Form CT‑1040” and your SSN(s) (optional) on the front of your check. Estimated Tax Payments for Tax Year 2022 You must make estimated income tax payments if: 1. Your Connecticut income tax, after taking into account your Connecticut tax withheld, and any Pass‑Through Entity Tax Credit (PE Tax Credit) you are allowed to claim, is $1,000 or more; and 2. You expect your Connecticut income tax withheld (including any PE Tax Credit) to be less than your required annual payment for the 2022 taxable year. Your required annual payment for the 2022 taxable year is the lesser of: • 90% of the income tax shown on your 2022 Connecticut income tax return; or • 100% of the income tax shown on your 2021 Connecticut income tax return, if you filed a 2021 Connecticut income tax return that covered a 12‑month period. You do not have to make estimated income tax payments if: • You were a Connecticut resident during the 2021 taxable year, and you did not file a 2021 income tax return because you had no Connecticut income tax liability; or • You were a nonresident or part-year resident with Connecticut-sourced income during the 2021 taxable year and you did not file a 2021 income tax return because you had no Connecticut income tax liability. If you were a nonresident or part-year resident and you did not have Connecticut-sourced income during the 2021 taxable year, your required annual payment is 90% of the income tax shown on your 2022 Connecticut income tax return. Annualized Income Installment Method If your income varies throughout the year, you may be able to reduce or eliminate the amount of your estimated tax payment for one or more periods by using the annualized income installment

Page 13 method. See Informational Publication 2018(11), A Guide to Calculating Your Annualized Estimated Income Tax Installments and Worksheet CT-1040 AES. Filing Form CT-1040ES You may file and pay your 2022 Connecticut estimated tax using the TSC. You may also make your payments by credit card. Visit the DRS website at portal.ct.gov/TSC for more information. Use Form CT‑1040ES, Estimated Connecticut Income Tax Payment Coupon for Individuals, to make estimated Connecticut income tax payments for 2022 by mail. If you made estimated tax payments in 2021 by mail, you will automatically receive coupons for the 2022 taxable year in mid-January. They will be preprinted with your name, address, and the last four digits of the SSN. To ensure your payments are properly credited, use the preprinted coupons. If you did not make estimated tax payments in 2021, use Form CT‑1040ES to make your first estimated income tax payment. Form CT‑1040ES is available on the DRS website. If you file this form, additional preprinted coupons will be mailed to you. To avoid making estimated tax payments, you may request your employer or payer to withhold additional amounts from your wages, pension or annuity to cover the taxes on other income. You can make this change by giving your employer or payer a revised Form CT‑W4, Employee’s Withholding Certificate or Form CT‑W4P, Withholding Certificate for Pension or Annuity Payments. For help in determining the correct amount of Connecticut withholding to be withheld from your income, see Informational Publication 2022(7), Is My Connecticut Withholding Correct? Special Rules for Farmers and Fishermen If you are a farmer or fisherman (as defined in IRC § 6654(i)(2)) who is required to make estimated income tax payments, you must make only one payment. Your payment is due on or before January 15, 2023, for the 2022 taxable year. The required installment is the lesser of 66 2/3% of the income tax shown on your 2022 Connecticut income tax return or 100% of the income tax shown on your 2021 Connecticut income tax return. If you file a 2022 Connecticut income tax return on or before March 1, 2023, and pay in full the amount computed on the return as payable on or before that date, you will not be charged interest for underpayment of estimated tax. Farmers or fishermen who use these special rules must complete and attach Form CT‑2210, Underpayment of Estimated Tax by Individuals, Trusts, and Estates, to their Connecticut income tax return to avoid being billed for interest on the underpayment of estimated income tax. Check Box D of Form CT‑2210, Part 1, and the box for Form CT‑2210 on the front of Form CT‑1040. See Informational Publication 2021(2), Farmer’s Guide to Sales and Use Taxes, Motor Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax, or Informational Publication 2021(4), Commercial Fisherman’s Guide to Sales and Use Taxes and Estimated Income Tax. Filing Form CT-2210 Use Form CT‑2210 to calculate interest on the underpayment of estimated tax. Form CT‑2210 and detailed instructions are available from DRS. However, this is a complex form and you may prefer to have DRS calculate the interest. If so, do not file Form CT‑2210 and DRS will send you a bill. Interest on Underpayment of Estimated Tax You may be charged interest if you did not pay enough tax through withholding or estimated payments, or both, by any installment due date, or if any PE Tax Credit reported to you on Schedule CT K‑1, Part 3, Line 1, or Schedule CT‑1041 K‑1, Part 4, Line 1, is not sufficient to cover your tax liability by the installment due date. This is true even if you are due a refund when you file your tax return. Interest is calculated separately for each installment. Therefore, you may owe interest for an earlier installment even if you paid enough tax later to make up the underpayment. Interest at 1% per month or fraction of a month will be added to the tax due until the earlier of April 15, 2022, or the date on which the underpayment is paid. If you file a 2021 Connecticut income tax return on or before January 31, 2022, and pay in full the amount computed on the return as payable on or before that date, you will not be charged interest for failing to make the estimated payment due January 15, 2022. Farmers or fishermen: see Special Rules for Farmers and Fishermen, on this page. 2022 Estimated Tax Due Dates Due dates of installments and the amount of required payments for 2022 calendar year taxpayers are: April 15, 2022 * 25% of your required annual payment June 15, 2022 25% of your required annual payment (A total of 50% of your required annual payment should be paid by this date.) September 15, 2022 25% of your required annual payment (A total of 75% of your required annual payment should be paid by this date.) January 15, 2023 25% of your required annual payment (A total of 100% of your required annual payment should be paid by this date.) An estimate is considered timely filed if received on or before the due date, or if the date shown by the U.S. Postal Service cancellation mark is on or before the due date. Taxpayers who report on other than a calendar year basis should use their federal estimated tax installment due dates. If the due date falls on a Saturday, Sunday, or legal holiday, the return will be considered timely if filed by the next business day. * The April 15, 2022 estimated payment will be considered timely if made on Monday, April 18, 2022.

Page 14 Interest and Penalties In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return. If you do not pay the tax when due, you will owe interest at 1% per month or fraction of a month until the tax is paid in full. Interest on underpayment or late payment of tax cannot be waived. Penalty for Late Payment or Late Filing The penalty for late payment or underpayment of income or use tax is 10% of the tax due. If a request for an extension of time to file has been granted, you can avoid a penalty for failure to pay the full amount due by the original due date if you: • Pay at least 90% of the income tax shown to be due on the return on or before the original due date of the return; and • Pay the balance due with the return on or before the extended due date. If you file your return electronically and pay your balance due by check, then your check must be postmarked on whichever is earlier: the date of acceptance of the electronic return or the extended due date. If no tax is due, DRS may impose a $50 penalty for the late filing of any return or report required by law to be filed. Penalty for Failure to File If you do not file your return and DRS files a return for you, the penalty for failure to file is 10% of the balance due or $50, whichever is greater. If you are required to file Form CT‑1040X, Amended Connecticut Income Tax Return for Individuals, and fail to do so, a penalty may be imposed. Waiver of Penalty To make a waiver of penalty request, taxpayers must complete and submit Form DRS‑PW, Request for Waiver of Civil Penalty, to the DRS Operations Bureau/Penalty Waiver. Taxpayers may mail Form DRS-PW to the address listed below or fax it to the Operations Bureau/Penalty Waiver at 860‑297‑5727. Department of Revenue Services Operations Bureau/Penalty Waiver PO Box 5089 Hartford CT 06102-5089 Form DRS‑PW must be filed no later than one year from the date that the first notice of the penalty was sent to the taxpayer or, if the penalty was reported on a return, no later than one year from the date the return was filed. DRS will not consider a penalty waiver request unless Form DRS-PW is fully completed, signed, and sent to DRS with supporting documentation. For detailed information about the penalty waiver process, see Policy Statement 2019(3), Requests for Waiver of Civil Penalties. Refund Information There are two ways to get your refund: Direct Deposit or Paper Check. The fastest way to get your refund is to file your return electronically and elect direct deposit. Paper return filers may request direct deposit. The direct deposit option is not available to first-time Connecticut income tax filers. For faster service, DRS recommends that taxpayers use direct deposit to a savings or checking account. For returns filed on paper, you must allow 10 to 12 weeks from the date you mailed the return before checking on the status of your refund. Your refund could be delayed if additional information or identity verification is required to prevent refund theft. Anyone who receives a refund but has not filed a Connecticut income tax return must contact DRS immediately. Call the DRS Fraud Unit at 855-842-1441. Option 1: Direct Deposit To elect direct deposit, complete Lines 25a through 25c. See Line 25: Refund, on Page 20. Make your direct deposit successful by: • Confirming your account number and routing number with your financial institution and entering them clearly on your tax return; • Entering the direct deposit information separately for both your federal and state electronically filed returns; and • Printing your software-prepared paper return only after you have entered the direct deposit information into the program. Some financial institutions do not allow a joint refund to be deposited into an individual account. DRS reserves the right to send a paper check on any requested refund. Option 2: Paper Check If you do not elect direct deposit or are a first-time filer, a refund check will be issued and refund processing may be delayed. Refund Status Check the status of your refund using the TSC by visiting www.ct.gov/myrefund or call 800‑382‑9463 (Connecticut calls outside the Greater Hartford calling area only) or 860‑297‑5962 (from anywhere). You must provide your SSN (and your spouse’s if filing jointly) and the exact amount of the refund requested. If DRS does not issue your refund on or before the ninetieth day after we receive your claim for refund, you may be entitled to interest on your overpayment. Interest is computed at the rate of two thirds of one percent (2/3%) for each month or fraction of a month between the ninetieth day following receipt of your properly completed claim for refund or the due date of your return, whichever is later, and the date of notice that your refund is due. Interest will not be paid on refunds of overpayment resulting from a CT EITC claim or from a PE Tax Credit claim. Protecting Taxpayer Security Tax fraud and refund theft are very serious concerns. DRS is committed to protecting taxpayer identity information. We continue to increase our anti-fraud efforts in coordination with the IRS, other state tax agencies, and tax preparers. We encourage taxpayers to file and pay electronically and choose direct deposit of refunds. However, if we determine that there is a high probability of fraud, we will ignore a direct deposit request and issue a paper check. If we suspect that a return has been fraudulently filed, the refund request will be delayed while we confirm with the taxpayer that the filing and the refund request are legitimate.

Page 15 If you receive a refund before you file your Connecticut income tax return, please contact DRS’ Fraud Unit immediately at 855‑842‑1441. Income Tax Fraud Income tax fraud is categorized as a class D felony, which carries a fine of not more than $5,000 or imprisonment for not more than five years, or both. Nonobligated Spouse When a joint return is filed and only one spouse owes past-due child support, a debt to any Connecticut state agency, or tax due to another state or the IRS, the spouse who is not obligated may be eligible to claim a share of the joint income tax refund. A nonobligated spouse who received income in 2021 and who made Connecticut income tax payments (withholding or estimates) or had a PE Tax Credit for the 2021 taxable year may be eligible to claim his or her share of any refund if: • A joint Connecticut tax return was filed for 2021; and • There was an overpayment of tax. If you are a nonobligated spouse, you may claim your share of a joint refund by filing Form CT‑8379, Nonobligated Spouse Claim. If you are filing a paper Form CT‑1040, check the box on the front of your return to indicate that you are filing Form CT‑8379. Attach Form CT‑8379 and all Forms W‑2 and 1099, and Schedules CT K‑1 and CT‑1041 K‑1, to the front of your return. If you are filing Form CT‑1040 electronically, select the Form CT‑8379 indicator on your return. Mail the completed Form CT‑8379 and all Forms W‑2 and 1099, and Schedules CT K‑1 and CT‑1041 K‑1, to the Department of Revenue Services, P.O. Box 5035, Hartford, CT 06102‑5035. Do not use Form CT‑8379 to claim your share of a Connecticut income tax refund that was applied to your spouse’s federal income tax liability. For information about IRS offsets, contact the IRS at the telephone number listed on the Notice of Refund Offset issued to you. Payment Options Electronically paying your taxes is easy, accurate, safe, and secure. It provides you with confirmation of receipt and reduces the possibility of errors, loss, or theft. Pay Electronically To make a direct payment visit the TSC at portal.ct.gov/TSC and follow the prompts or visit https://drsindtax.ct.gov. You can authorize DRS to transfer funds from your bank account (checking or savings) to a DRS account by entering your bank account number and your bank routing number. You can file your return any time before the due date and designate the amount of payment and date of transfer. Your bank account will be debited on the date you indicate. You must pay the balance due on or before the due date to avoid penalty and interest. If you elect to file your return electronically but make your payment of tax due with a paper check, you are required to remit your payment with Form CT‑1040V, 2021 Connecticut Electronic Filing Payment Voucher. Do not send a paper copy of your electronically filed return with the payment. Pay by Credit Card or Debit Card You may elect to pay your 2021 Connecticut income tax liability using a credit card (American Express®, Discover®, MasterCard®, VISA® ) or comparable debit card. Visit ACI Payments, Inc. at www.acipayonline.com and select State Payments. You will be informed of the amount of the fee and may elect to cancel the transaction. Your payment will be effective on the date that you make the charge. At the end of the transaction, you will receive a confirmation number for your records. Pay by Mail Make your check payable to Commissioner of Revenue Services. To ensure proper posting of your payment, write “2021 Form CT‑1040” and your SSN(s) (optional) on the front of your check. Sign your check and paper clip it to the front of your return. Do not send cash. DRS may submit your check to your bank electronically. Failure to file or failure to pay the proper amount of tax when due will result in penalty and interest charges. It is to your advantage to file when your return is due whether or not you are able to make full payment. Rounding Off to Whole Dollars You must round off cents to the nearest whole dollar on your return and schedules. If you do not round, DRS will disregard the cents. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total. Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on the line. DRS does not round when issuing refunds. Income Tax Credits Taxpayers must use Schedule CT‑IT Credit, Income Tax Credit Summary, to claim the angel investor tax credit, insurance reinvestment fund tax credit, or Connecticut minimum tax credit. Angel Investor Income Tax Credit An angel investor must apply to Connecticut Innovations, Inc. (CII) to reserve the credit and must receive an Angel Investor Tax Credit Voucher from CII before claiming the credit on the income tax return Any tax credit claimed but not applied against the income tax liability may be carried forward for the five immediately succeeding taxable years until the full credit has been applied. The Angel Investor Tax Credit may be assigned, transferred, or sold once. You must complete Schedule CT‑IT Credit, Income Tax Credit Summary, Part 3, Angel Investor Tax Credit, if you are selling, assigning, or transferring the credit. You must also complete this form if you have obtained the Angel Investor Tax Credit through a purchase, assignment, or transfer.

Page 16 TAXPAYER SERVICE CENTER (TSC) Most Connecticut taxpayers can electronically file through the DRS electronic Taxpayer Service Center (TSC‑IND). The TSC-IND allows you to: • File your Connecticut resident income tax return, including: • Your Connecticut Earned Income Tax Credit (CT EITC); • Your Schedule CT-PE; and • Your Schedule CT-CHET; • File a Connecticut extension of time to file request; and • Make online payments of estimated tax or income tax bills. In addition, the TSC-IND has expanded options including the ability to: • File Connecticut nonresident and part-year resident returns; • Check the status of your income tax refund; • View account period details; • View returns filed in the TSC; • View/cancel scheduled payments made in the TSC; and • View processed payments. TSC Website Visit portal.ct.gov/TSC portal.ct.gov/TSC to learn more about free filing options.

Page 17 Completing Form CT-1040 Before you begin, gather all your records, including all your federal Forms W‑2 and 1099, and your completed federal income tax return. You will need the information on your federal return to complete your Connecticut return. Complete the return in blue or black ink only.

Taxpayer Information Filing Status - Check only one box. Check the appropriate box to indicate your filing status. Generally, your filing status on your Connecticut return must match your federal income tax filing status. If you are not certain of your filing status for 2021, consult the information in your federal income tax booklet or call the IRS at 800‑829‑1040. There are certain situations where you and your spouse may be required to file separate Connecticut returns even though you file jointly for federal purposes. See Special Rules for Married Individuals, below. If your filing status is qualifying widow(er) on federal Form 1040, or federal Form 1040‑SR, do not enter your deceased spouse’s name or SSN in the spaces provided for spouse’s name and spouse’s SSN on Form CT‑1040. Special Rules for Married Individuals When one spouse is a Connecticut resident or a nonresident and the other spouse is a part-year resident, each spouse who is required to file a Connecticut income tax return must file as married filing separately. When one spouse is a Connecticut resident and the other is a nonresident, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless they: • File jointly for federal income tax purposes; and • Elect to be treated as if both were Connecticut residents for the entire taxable year. When both spouses are part‑year residents of Connecticut but do not have the same period of residency, married filing separately is their Connecticut income tax filing status. When both spouses are part‑year residents of Connecticut and have the same period of residency, they may choose married filing jointly or married filing separately as their Connecticut income tax filing status. When both spouses are nonresidents of Connecticut and only one has income derived from or connected with sources within Connecticut, only that spouse is required to file a Connecticut income tax return and that spouse’s Connecticut income tax filing status is married filing separately for Connecticut unless they both elect to file a joint Connecticut income tax return. If an election is made, married filing jointly is their Connecticut income tax filing status. When one spouse is a nonresident alien and the other is a citizen or resident of the United States, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless: • An election is made by the nonresident alien and his or her spouse to file a joint federal income tax return; • A married filing joint return is filed for federal income tax purposes; and • The spouses are otherwise required or permitted to file a joint Connecticut income tax return. The election to file a joint return means the joint federal adjusted gross income must be used on Form CT‑1040, Line 1. It also means the spouse who would not otherwise be required to file is now jointly and severally liable for any tax liability associated with the filing of the income tax return. If you are filing a joint federal return with your spouse but are required to file a separate Connecticut return, each of you will have to recompute your federal adjusted gross income as if you were each filing as married filing separately for federal income tax purposes. Enter on Form CT‑1040, Line 1, your income as recalculated. Social Security Number, Name, and Address You must write your Social Security Number (SSN), name, and address in the space provided. If your city or town of residence is different from your mailing address enter the additional information in the space provided. If you file a joint return, enter your SSN and your spouse’s SSN in the order they appear on your federal return. If the taxpayer is deceased, see Deceased Taxpayers on Page 9. If you are a nonresident alien and do not have an SSN, enter your Individual Taxpayer Identification Number (ITIN) in the space provided above your name. Nonresident aliens who have applied for an ITIN from the Internal Revenue Service by filing federal Form W‑7, but have not received the ITIN, must wait for the ITIN to be issued before filing their Connecticut tax return. However, if you have not received your ITIN by April 15, file your return without the ITIN, enter Applied For or NRA in the SSN field, pay the tax due, and attach a copy of the federal Form W‑7. DRS will contact you upon receipt of your return. DRS will hold your return until you receive your ITIN and you forward the information to us. DRS cannot process your return until we receive the ITIN. See Special Information for Nonresident Aliens on Page 9.

Calculate Your Tax Line 1: Federal Adjusted Gross Income Enter your federal adjusted gross income from your 2021 federal income tax return. This is the amount reported on federal Form 1040, Line 11, or federal Form 1040‑SR, Line 11. Nonresident aliens, see Special Information for Nonresident Aliens on Page 9. Line 2: Additions Enter the amount from Form CT‑1040, Schedule 1, Line 38. See Additions to Federal Adjusted Gross Income on Page 23. 1 2

Page 18 Line 3 Add Line 1 and Line 2 and enter the total. Line 4: Subtractions Enter the amount from Form CT‑1040, Schedule 1, Line 50. See Subtractions From Federal Adjusted Gross Income on Page 24. Line 5: Connecticut Adjusted Gross Income Subtract Line 4 from Line 3 and enter the result. This is your Connecticut adjusted gross income. Line 6: Income Tax For each filing status, if the amount on Line 5 is: $12,000 or less for married filing separately; $15,000 or less for single; $19,000 or less for head of household; or $24,000 or less for married filing jointly, or qualifying widow(er), enter “0” on Line 6. You do not owe any income tax. Otherwise, calculate your tax using one of the following methods. If your Connecticut adjusted gross income is less than or equal to $102,000, you may use the Tax Tables beginning on Page 37 to find your tax. If your Connecticut adjusted gross income is more than $102,000 but less than or equal to $500,000, you may: 1. Use the Income Tax Tables on the DRS website at portal.ct.gov/DRS and select For Individuals; 2. Use the Tax Calculation Schedule beginning on Page 47; or 3. Use the online Income Tax Calculator found on the DRS website at portal.ct.gov/DRS and select For Individuals. Tax Calculation Schedule: If your Connecticut adjusted gross income is more than $500,000, visit portal.ct.gov/DRS and select For Individuals to use the Income Tax Calculator or use the Tax Calculation Schedule beginning on Page 47. After you have found the calculated tax, enter that amount on Line 6. Line 7: Credit for Income Taxes Paid to Qualifying Jurisdictions If all or part of the income reported on this return is subject to income tax in a qualifying jurisdiction and you have filed a return and paid income taxes to that jurisdiction, complete Form CT‑1040, Schedule 2, and enter the amount from Line 59 here. See Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions on Page 27. You must attach a copy of your return filed with the qualifying jurisdiction(s) or the credit will be disallowed. If filing your return electronically, you must keep a copy of the return filed with the qualifying jurisdiction(s) and provide a copy if requested by DRS. Line 8 Subtract Line 7 from Line 6 and enter the result. If Line 7 is greater than Line 6, enter “0.” Line 9: Connecticut Alternative Minimum Tax If you were required to pay the federal alternative minimum tax for 2021, you must file Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals. Enter the amount shown on Form CT‑6251, Line 23. Line 10 Add Line 8 and Line 9 and enter the total. Line 11: Credit for Property Taxes Paid on Your Primary Residence, Motor Vehicle, or Both If Line 10 is zero, skip Line 11 and Line 12 and go to Line 13. Otherwise, complete and attach Schedule 3 on Page 4 of Form CT‑1040 to be allowed this credit. Enter the amount from Line 68 on Line 11. Be certain to include all of the requested information or your credit may be denied. See Schedule 3 - Property Tax Credit on Page 30. You may also use the online Property Tax Credit Calculator found on the DRS website at portal.ct.gov/DRS and select For Individuals. If you choose to use the online calculator, you must complete Lines 60 through 63 of Schedule 3, Property Tax Credit found on Form CT‑1040, Page 4 or your credit will be denied. The credit is limited to Connecticut residents who paid qualifying property tax on their residence and/or motor vehicle AND one or more of the following statements apply: • You (or your spouse if filing a joint return) are 65 years of age or older by the end of the taxable year. • You claim one or more dependents on your federal tax return. The maximum property tax credit allowed is $200 per return regardless of filing status. See Property Tax Credit Table on Page 31. This credit can be used to offset only your 2021 income tax. You may not carry this credit forward and it is not refundable. Line 12 Subtract Line 11 from Line 10 and enter the result. If less than zero, enter “0.” Line 13: Allowable Credits Enter the amount from Schedule CT‑IT Credit, Income Tax Credit Summary, Part 1, Line 11. Use Schedule CT‑IT Credit to claim the Angel Investor Tax Credit (see Angel Investor Tax Credit, on Page 15) or to claim the credit for a prior year alternative minimum tax from Form CT‑8801, Credit for Prior Year Connecticut Minimum Tax for Individuals, Trusts, and Estates. Do not use Schedule CT‑IT Credit to report any PE Tax Credit. If you have any PE Tax Credit, use Schedule CT‑PE, Pass‑Through Entity Tax Credit. Line 14: Connecticut Income Tax Subtract Line 13 from Line 12 and enter the result. If less than zero, enter “0.”

Page 19 Line 15: Individual Use Tax Complete the Connecticut Individual Use Tax Worksheet on Page 32, then complete and attach Schedule 4 on Page 4 of Form CT‑1040. Enter on Line 15 the total use tax due as reported on Schedule 4, Line 69. You must enter “0” if no Connecticut use tax is due; otherwise you have not filed a use tax return. Failure to report use tax due on Line 15 and include that amount in Line 16 may subject you to a penalty of up to $5,000, imprisonment for up to 5 years, or both. See Pages 4, 5, and 33 for more information on the use tax. Line 16 and Line 17 Add Line 14 and Line 15. Enter the total on Line 16 and Line 17.

Payments Line 18: Connecticut Tax Withheld For each federal Form W‑2 or 1099 where Connecticut income tax was withheld, enter the following on Lines 18a through 18e. Copy 1 For State, City, or Local Tax Department Wage and Tax Statement Department of the Treasury - Internal Revenue Service 15 State Employer's state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name f Employee’s address and ZIP code D Control number b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld 3 Social security wages 4 Social security tax withheld 5 Medicare wages and tips 6 Medicare tax withheld 7 Social security tips 8 Allocated tips 9 10 Dependent care benefits 11 Nonqualified plans 12a 13 14 Other c Employer's name, address, and ZIP code e Employee's first name and initial Last name a Employee’s social security number OMB No. 1545-0008 W-2 2021 2021 22222 C o d e 12b C o d e 12c C o d e 12d C o d e Statutory employee Retirement plan Third-party sick pay Form Suff. XX-XXXXXXX Enter the number from Box b in Column A of Form CT -1040. Box 15 must show CT to be claimed as Connecticut withholding. Enter the amount from Box 16 in Column B of Form CT -1040. XXX.00 XXX.00 CT CT Enter the amount from Box 17 (in whole dollars) in Column C of Form CT -1040. Column A: Enter the Employer Identification Number or Payer Identification Number. Column B: Enter the amount of Connecticut wages, tips, etc. Column C: Enter the amount of Connecticut income tax withheld. You must complete all columns or your Connecticut withholding will be disallowed. Do not include tax withheld for other states or federal income tax withholding. If you have more than five federal Forms W‑2 or 1099 showing Connecticut income tax withheld, you must complete and attach Supplemental Schedule CT‑1040WH, Connecticut Income Tax Withholding. Enter on Supplemental Schedule CT‑1040WH only Connecticut income tax withholding amounts not previously reported on Form CT‑1040. Enter the total from Supplemental Schedule CT‑1040WH, Line 3, on Line 18f, Column C. Add all entries in Column C (including the additional amount from Supplemental Schedule CT‑1040WH) and enter the total Connecticut income tax withheld on Line 18. Do not send copies of Forms W‑2 or 1099. Keep these for your records. DRS may request them at a later date. When filing Form CT‑8379, Nonobligated Spouse Claim, attach all Forms W‑2 and 1099, and Schedules CT K‑1 and CT‑1041 K‑1. Line 19: All 2021 Estimated Tax Payments Enter the total of all Connecticut estimated tax payments, advance tax payments, and any overpayments of Connecticut income tax applied from a prior year. Include any 2021 estimated payments made in 2022. Do not include any refunds received. Line 20: Payments Made With Form CT-1040 EXT If you filed Form CT‑1040 EXT, Application for Extension of Time to File, enter the amount you paid with that form. Line 20a: Connecticut Earned Income Tax Credit A Connecticut resident taxpayer may claim an earned income tax credit (CT EITC) against the Connecticut income tax due for the taxable year. The amount of the CT EITC is 30.5% of the earned income credit claimed and allowed on the federal income tax return for the same taxable year. If the CT EITC exceeds the taxpayer’s Connecticut income tax liability, the excess is considered an overpayment and will be refunded without interest. Complete Schedule CT‑EITC, Connecticut Earned Income Tax Credit, to calculate your earned income tax credit. Enter the amount from Schedule CT‑EITC, Line 16. You must attach a copy of your schedule or the credit will be disallowed. Line 20b: Claim of Right Credit If you have claim of right income for federal tax purposes and are claiming the federal claim of right credit on your 2021 federal return, you may also be entitled to a claim of right credit for Connecticut income tax purposes. If during your 2021 taxable year you had to repay income you included in your Connecticut adjusted gross income for an earlier taxable year, and the amount you repaid is more than $3,000, you may be able to claim a credit against your Connecticut income tax for your 2021 taxable year. If you are eligible for the Connecticut claim of right credit, complete Form CT‑1040 CRC, Claim of Right Credit, to claim a credit equal to the Connecticut income tax you would not have had to pay if the repaid amount had not been included in your Connecticut adjusted gross income in the earlier taxable year. You are eligible for the Connecticut claim of right credit if you meet all of the following conditions: • You were a resident, nonresident, or part-year resident individual who included income in Connecticut adjusted gross income for an earlier taxable year(s) (year(s) of receipt). A trust or estate is not eligible to claim relief for Connecticut income tax purposes; • You were required to repay the income during your 2021 taxable year (year of repayment); 3

Page 20 • The amount of the repayment exceeds $3,000; and • You determined your federal income tax liability for the year of repayment under IRC § 1341(a)(4) (see Exceptions) or IRC § 1341(a)(5). If the claim of right credit exceeds your Connecticut income tax liability, the excess is considered an overpayment and will be refunded. Complete Form CT-1040 CRC, Claim of Right Credit, to calculate your claim of right credit. Enter the amount from Form CT-1040 CRC, Line 6. Line 20c: Pass-Through Entity Tax Credit If you are a partner or a member of a PE required to pay the Connecticut PE Tax, or if you are a beneficiary of a trust or estate that is a member of such PE, and you receive a Schedule CT K‑1 or a Schedule CT‑1041 K‑1 reporting an amount of PE Tax Credit, then you must complete Schedule CT‑PE, Pass‑Through Entity Tax Credit. Enter the amount from Schedule CT‑PE, Line 1. You must attach a copy of Schedule CT‑PE or the credit will be disallowed. Do not send copies of Schedules CT K‑1 and CT‑1041 K‑1, but keep them for your records. DRS may request them at a later date. Line 21: Total Payments and Refundable Credits Add Lines 18, 19, 20, 20a, 20b, and 20c and enter the total. This is the total of your Connecticut tax payments and refundable credits.

Overpayment Line 22: Overpayment If Line 21 is greater than Line 17, subtract Line 17 from Line 21 and enter the result. This is your overpayment. To properly allocate your overpayment, go to Lines 23 through 25. If Line 21 is less than Line 17, you have an amount due. Go to Line 26. If you were required to make estimated income tax payments, but you did not pay enough tax through withholding, estimated payments, or both, by any installment due date, or if any PE Tax Credit reported to you on Schedule CT K‑1, Part 3, Line 1, or Schedule CT‑1041 K‑1, Part 4, Line 1, is not sufficient to cover your tax liability, your overpayment may be reduced by the interest due on the underpayment of estimated tax. See Form CT‑2210, Underpayment of Estimated Income Tax by Individuals, Trusts, and Estates. Line 23: Amount of Line 22 You Want Applied to Your 2022 Estimated Tax Enter the amount of your 2021 overpayment you want applied to your 2022 estimated Connecticut income tax. It will be treated as estimated tax paid on April 15, 2022, if your return is filed on time or if you filed a timely request for extension and your return is filed within the extension period. Payments received after April 15, 2022, will be applied as of the date of receipt. Your request to apply this amount to your 2022 estimated income tax is irrevocable. Line 24: CHET Contribution from Schedule CT-CHET Complete and attach Schedule CT‑CHET, Connecticut Higher Education Trust (CHET) 529 College Savings Plan Contribution, to contribute all or part of your Connecticut individual income tax overpayment (Line 22) to a CHET 529 College Savings Plan Account(s). Enter the total contributions as reported on Schedule CT‑CHET, Line 4. Your contribution is irrevocable. Line 24a: Total Contributions to Designated Charities You may make a contribution on this return only if you are entitled to a refund of an overpayment. Your contribution is limited to your refund amount. Complete and attach Schedule 5 on Page 4 of Form CT‑1040. Enter the total contributions as reported on Schedule 5, Line 70. Your contribution is irrevocable. You may also make direct contributions by following the instructions on Page 6. Line 25: Refund Subtract Lines 23, 24, and 24a from Line 22 and enter the result. This is the amount of your refund. There are two refund options available: Option 1: Direct Deposit Complete Lines 25a, 25b, and 25c to have your refund directly deposited into your checking or savings account. See Refund Information, on Page 14. This option is not available to first-time filers. Enter your nine-digit bank routing number and your bank account number on Lines 25b and 25c. Your bank routing number is generally the first nine‑digit number printed on your check or savings withdrawal slip. Your bank account number generally follows the bank routing number. Do not include the check number as part of your account number. Bank account numbers can be up to 17 characters. Routing Number Name of Depositor Street Address City, State, Zip Code Pay to the Order of No. 101 Name of your Bank Street Address City, State, Zip Code 092125789 091 025 025413 0101 $ Date Account Number   Federal banking rules require DRS to inquire whether the direct deposit request is to a foreign bank account. If it is, DRS will issue your refund by check. 4

Page 21 Option 2: Paper Check If you do not elect or qualify for direct deposit, a refund check will be issued and refund processing may be delayed. Your overpayment will be applied in the following order: penalty and interest you owe DRS; other taxes you owe DRS; debts to other Connecticut state agencies; federal taxes you owe the IRS; taxes you owe to other states; amounts designated by you to be applied to your 2022 estimated tax; CHET contributions; and charitable contributions designated by you. Any remaining balance will be refunded to you.

Amount You Owe Line 26: Tax Due If Line 17 is greater than Line 21, subtract Line 21 from Line 17 and enter the result. This is the amount of tax you owe. Line 27: Penalty for Late Payment or Late Filing Late Payment Penalty: The penalty for late payment or underpayment of income or use tax is 10% of the amount due. See Penalty for Late Payment or Late Filing on Page 14. Late Filing Penalty: In the event that no tax is due, DRS may impose a $50 penalty for the late filing of any return or report required by law to be filed. Line 28: Interest for Late Payment or Late Filing If you fail to pay the tax when due, interest will be charged at 1% per month or fraction of a month from the due date until payment is made. Line 29: Interest on Underpayment of Estimated Tax If Line 14 minus Line 18 and Line 20c is $1,000 or more, you may owe interest on estimated tax you either underpaid or paid late. Form CT‑2210, Underpayment of Estimated Income Tax by Individuals, Trusts and Estates, can help you determine whether you did underestimate and will help you calculate interest. However, this is a complex form and you may prefer to have DRS calculate the interest. If so, do not file Form CT‑2210; leave this line blank and DRS will send you a bill. Interest on underpayment of estimated income tax stops accruing on the earlier of the day you pay your tax or April 15, 2022. Line 30: Total Amount Due Add Lines 26 through 29 and enter the total. This is the total amount you owe. Pay the amount in full with your return. See Payment Options on Page 15.

Sign Your Return After you complete Form CT‑1040, sign your name and write the date you signed the return. Your spouse must also sign and enter the date if this is a joint return. The signature line is on Page 2 of Form CT‑1040. If you file a joint return, you must review the information with your spouse. When both you and your spouse sign the return, you become jointly and severally responsible for paying the full amount of tax, interest, and penalties due. In addition, you and your spouse will be jointly entitled to any refund which will be issued to both names listed on the return. Taxpayer’s Email Address DRS tax returns have a line for taxpayers to enter their email address. If you provide an email address, DRS may use it to notify you of tax changes. However, DRS will never use email to ask for sensitive information, such as your Social Security Number. If you ever have questions about an email claiming to be from DRS, contact DRS directly. See Tax Assistance, on the back cover. Paid Preparer Signature Anyone you pay to prepare your return must sign and date it. Paid preparers must also enter their Preparer Tax Identification Number (PTIN), and their firm’s Federal Employer Identification Number (FEIN) in the spaces provided. Alternative Signature Methods DRS conforms to IRS Notice 2004‑54, which provides for alternative preparer signature procedures for federal income tax paper returns that paid practitioners prepare on behalf of their clients. Specifically, income tax return preparers may sign original returns, amended returns, or requests for filing extensions by rubber stamp, mechanical device, or computer software program. These alternative methods of signing must include either a facsimile of the individual preparer’s signature or the individual preparer’s printed name. Income tax return preparers who use alternative methods of signing must provide all of the other preparer information that is required on returns and extensions, such as the name, address, relevant employer identification number, the preparer’s tax preparer tax identification number (PTIN), and phone number. Paid preparers can follow the same procedure with respect to paper Connecticut income tax returns prepared on behalf of their clients. This procedure only applies to preparers’ signatures. It does not affect other signature requirements for taxpayers, and does not apply to documents other than tax returns. Third Party Designee To authorize DRS to contact your friend, family member, or any other person to discuss your 2021 tax return, enter the designee’s name, telephone number, and any five numbers the designee chooses as his or her personal identification number (PIN). To authorize DRS to contact the paid preparer who signed your return, enter “Preparer” in the space for the designee’s name. You do not have to provide the other information requested. 5 6

Page 22 If you enter a designee’s name, you and your spouse, if filing a joint return, are authorizing DRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to: • Give DRS any information missing from your return; • Call DRS for information about the processing of your return or the status of your refund or payment; and • Respond to certain DRS notices you have shared with the designee about math errors, offsets, and return preparation. The notices will not be sent to the designee. Once DRS processes the return, the authorization ends. The authorization cannot be revoked. However, the authorization will automatically end no later than the due date (without regard to extensions) for filing your 2022 tax return. This is April 15, 2023, for most taxpayers. Selecting a designee does not replace a power of attorney and will not authorize the designee to receive refunds, bind you to anything (including additional tax liabilities), or represent you before DRS. To authorize another individual to represent you or act on your behalf, you must complete LGL‑001, Power of Attorney. Order of Attachments If you are submitting any of the following, paper clip them to the front of your Connecticut income tax return in the following order: • Your check for payment of the tax due. See Pay by Mail on Page 15; • Form CT‑19IT, Title 19 Status Release; • Form CT‑1127, Application for Extension of Time for Payment of Income Tax; • Form CT‑8379, Nonobligated Spouse Claim; and • Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. If you are submitting any of the following, attach them to the back of your return: • Supplemental Schedule CT‑1040WH, Connecticut Income Tax Withholding; • Schedule CT‑PE, Pass‑Through Entity Tax Credit; • Form CT‑1040 CRC, Claim of Right Credit; • Schedule CT‑IT Credit, Income Tax Credit Summary; • Schedule CT‑CHET, Connecticut Higher Education Trust (CHET) 529 College Savings Plan Contribution; and • Schedule CT‑EITC, Connecticut Earned Income Tax Credit. You do not need to attach a copy of your previously‑filed Form CT‑1040 EXT. Filing Your Return Keep a copy of this return and all attachments for your records. Attach to this return any required schedules and forms. Do not attach copies of your federal income tax return or federal schedules. DRS does not provide return envelopes for mailing completed forms. See Mailing Addresses for Form CT-1040, on Page 12 for the correct address to use for returns with payments, returns with refunds, or payments only. Recordkeeping Make copies of your tax return; completed worksheets and schedules; and records of all items appearing on the tax return (such as Forms W‑2 and 1099, and Schedules CT K‑1, and copies of other states’ returns if claiming a credit for taxes paid to a qualifying jurisdiction). Retain copies until the statute of limitations expires for that return. Usually, this is three years from the date the return was due or filed, whichever is later. You may need this information to prepare future returns or to file amended returns. Copies of Returns You may request a copy of a previously-filed Connecticut income tax return from DRS by completing LGL‑002, Request for Disclosure of Tax Return or Tax Return Information. You can usually expect to receive your copy in approximately three weeks. You may also visit portal.ct.gov/TSC to view and print copies of your Connecticut income tax returns for the current year and for the two prior years.

Page 23 Form CT-1040 Schedules The following modifications to federal adjusted gross income are provided in Conn. Gen. Stat. § 12-701(a)(20). Your federal adjusted gross income may not be further modified in determining your Connecticut adjusted gross income except as expressly provided by Conn. Gen. Stat. § 12-701(a)(20). Schedule 1 – Modifications to Federal Adjusted Gross Income Additions to Federal Adjusted Gross Income Enter all amounts as positive numbers. Line 31: Interest on State and Local Government Obligations Other Than Connecticut Enter the total amount of interest income derived from state and municipal government obligations (other than obligations of the State of Connecticut or its municipalities) which is not taxed for federal income tax purposes. Do not enter interest income derived from government obligations of Puerto Rico, Guam, American Samoa, or U.S. Virgin Islands. Line 32: Exempt-Interest Dividends From a Mutual Fund Derived From State or Municipal Government Obligations Other Than Connecticut Enter the total amount of exempt-interest dividends received from a mutual fund that are derived from state and municipal government obligations other than obligations of the State of Connecticut or its municipalities. If the exempt-interest dividends are derived from obligations of Connecticut and other states, enter only the percentage derived from non-Connecticut obligations. Do not enter exempt-interest dividends derived from government obligations of Puerto Rico, Guam, American Samoa, or U.S. Virgin Islands. Example: A fund invests in obligations of many states including Connecticut. Assuming that 20% of the distribution is from Connecticut obligations, the remaining 80% would be added back on this line. Line 33: Taxable Amount of Lump-Sum Distributions From Qualified Plans Not Included in Federal AGI If you filed federal Form 4972, Tax on Lump‑Sum Distributions, with your federal Form 1040, or federal Form 1040‑SR, to compute the tax on any part of a distribution from a qualified plan, enter that part of the distribution on Line 33. Do not enter any part of the distribution reported on federal Form 1040, Line 5a, or federal Form 1040‑SR, Line 5a, or federal Form 1040, Schedule D, or federal Form 1040‑SR, Schedule D. Line 34: Beneficiary’s Share of Connecticut Fiduciary Adjustment If you have any income from an estate or trust, your share of any Connecticut modifications (that is, your share of the Connecticut fiduciary adjustment) that applies to the income will be shown on Form CT‑1041, Connecticut Income Tax Return for Trusts and Estates, Schedule CT‑1041B, Part 1, Column 5. Your share of these modifications should be provided to you by the fiduciary on Schedule CT‑1041 K‑1. If your share of these modifications is an amount greater than zero, enter the amount on Line 34. If the amount is less than zero, enter the amount on Line 46. If you are a beneficiary of more than one trust or estate, enter the net amount of all modifications, if greater than zero, on Line 34 or, if less than zero, on Line 46. Line 35: Loss on Sale of Connecticut State and Local Government Bonds Enter the total losses from the sale or exchange of notes, bonds, or other obligations of the State of Connecticut or its municipalities used to determine gain (loss) for federal income tax purposes whether or not the entire loss is used in computing federal adjusted gross income. Line 36: Section 168(k) Federal Bonus Depreciation Deduction Enter 100% of the amount of § 168(k) bonus depreciation reported for federal income tax purposes for this taxable year, provided such amount is deducted in determining the federal AGI for the taxable year. Line 36a: Section 179 Federal Deduction Enter 80% of the § 179 amount deducted in determining the federal AGI for the taxable year. Line 37: Other Use Line 37 to report any of the following modifications: 1. Add back any treaty income reported on federal Form 1040NR if a nonresident alien. Enter the words “treaty income” in the space provided. 2. Add back any loss or deduction of an enrolled member of the Mashantucket Pequot Tribe who resides in Indian country of such tribe or any loss or deduction of an enrolled member of the Mohegan Tribe who resides in Indian country of such tribe where the loss or deduction is derived from or connected with Indian country of the tribe. Enter the words “Mashantucket Pequot Tribe enrolled member” or “Mohegan Tribe enrolled member,” as the case may be. 3. Add back any Connecticut income tax deducted on the federal income tax return to arrive at federal adjusted gross income. Do not add back any Connecticut income tax deducted on federal Form 1040, Schedule A, or federal Form 1040‑SR, Schedule A. 4. Add back any expenses paid or incurred for the production (including management, conservation, and maintenance of property held for the production) or collection of income exempt from Connecticut income tax which were deducted on the federal return to arrive at federal adjusted gross income.

Page 24 5. Add back any amortizable bond premium on bonds producing interest income exempt from Connecticut income tax which premiums were deducted on the federal return to arrive at federal adjusted gross income. 6. Add back any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States which federal law exempts from federal income tax but does not exempt from state income taxes. 7. Add back to the extent deductible in determining federal adjusted gross income, any interest expenses on indebtedness incurred or continued to purchase or carry obligations or securities (the income from which is exempt from Connecticut income tax). 8. Add back the following distributions from an MRA established pursuant to Conn. Gen. Stat. § 32-9zz: • 100% of any distribution from such MRA not used to purchase machinery or equipment for use in Connecticut or manufacturing facilities, as defined in Conn. Gen. Stat. § 12-81(72), or for workforce training, development or expansion in Connecticut; and • 100% of any return of money remaining in the MRA at the end of the five-year period after such account’s creation or organization, including any interest earned.

See Special Notice 2012(6), 2012 Legislative Changes Affecting the Income Tax. 9. Add back, to the extent not properly includible in gross income for federal income tax purposes, any compensation required to be recognized under 26 U.S.C. § 457A that is attributable to services performed within Connecticut. 10. Also use Line 37 to report any additions to federal adjusted gross income required for Connecticut income tax purposes which are not listed on Lines 31 through 36. Line 38: Total Additions Add Lines 31 through 37 and enter the total. Subtractions From Federal Adjusted Gross Income Enter all amounts as positive numbers. Line 39: Interest on U.S. Government Obligations Enter the total amount of interest income (to the extent includible in federal adjusted gross income) derived from U.S. government obligations, which federal law prohibits states from taxing (for example, U.S. government bonds such as Saving Bonds Series EE or Series HH and U.S. Treasury bills or notes). For Series EE U.S. Savings Bonds, you are entitled to include on Line 39 only the amount of interest subject to federal income tax after exclusion of the amounts reported on federal Form 8815. In general, you will report the net taxable amount on federal Form 1040, Schedule B, or federal Form 1040‑SR, Schedule B. Do not enter the amount of interest income derived from Federal National Mortgage Association (Fannie Mae) bonds, Government National Mortgage Association (Ginnie Mae) bonds, and Federal Home Loan Mortgage Corporation (Freddie Mac) securities. Federal law does not prohibit states from taxing interest income derived from these obligations and this interest income is taxable for Connecticut income tax purposes. Do not enter the amount of interest paid to you on any federal income tax refund. Line 40: Exempt Dividends From Certain Qualifying Mutual Funds Derived From U.S. Government Obligations Enter the total amount of exempt dividends received from a qualifying mutual fund that are derived from U.S. government obligations. A mutual fund is a qualifying fund if, at the close of each quarter of its taxable year, at least 50% of the value of its assets consists of U.S. government obligations. The percentage of dividends that are exempt dividends should be reported to you by the mutual fund. Do not enter the amount of dividend income derived from Federal National Mortgage Association (Fannie Mae) bonds, Government National Mortgage Association (Ginnie Mae) bonds, and Federal Home Loan Mortgage Corporation (Freddie Mac) securities. Federal law does not prohibit states from taxing income derived from these obligations, and this income is taxable for Connecticut income tax purposes. Example: A qualifying mutual fund pays a dividend of $100. Of the distribution, 55% is attributable to U.S. Treasury bills and 45% to other investments. The amount reported on Line 40 is $55. See Policy Statement 2005(2), Connecticut Income Tax on Bonds or Obligations Issued by the United States Government, by State Governments, or Municipalities. Line 41: Social Security Benefit Adjustment If you receive Social Security benefits subject to federal income tax, you may reduce or eliminate the amount of your benefits subject to Connecticut income tax. Your Social Security benefits are fully exempt from Connecticut income tax if your required filing status is single or married filing separately and the amount reported on Form CT‑1040, Line 1, is less than $75,000; or married filing jointly, qualifying widow(er), or head of household and the amount reported on Form CT‑1040, Line 1, is less than $100,000. If this is the case, enter on Line 41 the amount of federally taxable Social Security benefits reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b. Your Social Security benefits are partially exempt from Connecticut income tax if your federal adjusted gross income is above the threshold for your filing status. If you used the worksheets in the instructions to federal Forms 1040 and 1040‑SR to calculate the amount of taxable Social Security benefits, complete the Social Security Benefit Adjustment Worksheet, on Page 25, and enter the amount from Line F on Line 41. You may use the online Social Security Benefit Adjustment Calculator found on the DRS website at portal.ct.gov/DRS and select For Individuals. If you are using a worksheet not from a federal publication, such as one you printed from a tax preparation program on your computer or one given to you by your tax preparer, you should

Page 25 verify that the line references from these worksheets are the same as the equivalent federal publication to be certain you are using the proper amounts. Line 42: Refunds of State and Local Income Taxes Enter the amount of taxable refunds of state and local income taxes reported on federal Form 1040, Schedule 1, Line 1, or federal Form 1040‑SR, Schedule 1, Line 1. If federal Form 1040, Schedule 1, Line 1, or federal Form 1040‑SR, Schedule 1, Line 1, is blank, enter “0.” Line 43: Tier 1 and Tier 2 Railroad Retirement Benefits and Supplemental Annuities If you received Tier 1 or Tier 2 (or both) railroad retirement benefits or supplemental annuities during 2021, you may deduct the amount included in your federal adjusted gross income, but only to the extent the benefits were not already subtracted on Line 41. Enter the amount of Tier 1 and Tier 2 railroad retirement benefits reported on federal Form 1040, Line 5b, or federal Form 1040-SR, Line 5b. Likewise, enter the amount of railroad unemployment benefits, including sickness benefits paid by the Railroad Retirement Board (RRB) in lieu of unemployment benefits, to the extent included in your federal adjusted gross income. However, do not enter sickness benefit paid by the RRB resulting from an on-the-job injury because these benefits are not included in your federal adjusted gross income. Line 44: Military Retirement Pay Subtract income received as military retirement pay, to the extent included in federal adjusted gross income, if you are a retired member of the armed forces of the United States or the National Guard (retired military member) or if you are a beneficiary receiving survivor benefits under an option or election made by a deceased retired military member. Payments received by a former spouse of a retired military member, under a final decree of divorce, dissolution, annulment, or legal separation or a court ordered, ratified, or approved property settlement incident to a decree dividing military retirement pay, do not qualify for the military retirement pay exclusion. Line 45: 50% of Connecticut Teachers’ Retirement Pay Subtract 50% of the income received from the Connecticut Teachers’ Retirement System, provided you properly included such income in federal adjusted gross income for federal income tax purposes. You must have received a Form 1099‑R from the Connecticut Teachers’ Retirement Board to be eligible for the subtraction modification. See Special Notice 2021(6), 2021 Legislative Changes Affecting the Income Tax. Line 46: Beneficiary’s Share of Connecticut Fiduciary Adjustment If you have any income from an estate or trust, your share of any Connecticut modifications (that is, your share of the Connecticut fiduciary adjustment) that applies to the income will be shown on Form CT‑1041, Schedule CT‑1041B, Part 1, Column 5. Your share of these modifications should be provided to you by the fiduciary on Schedule CT‑1041 K‑1. If your share of these modifications is an amount less than zero, enter the amount on this line. If the amount is greater than zero, enter the amount on Line 34. If you are a beneficiary of more than one trust or estate, and the net amount of all modifications is less than zero, then enter the net amount on this line. A. Enter the amount reported on your 2021 federal Social Security Benefits Worksheet, Line 1. A.

If Line A is zero or less, stop here and enter “0” on Line 41. Otherwise, go to Line B. B. Enter the amount reported on your 2021 federal Social Security Benefits Worksheet, Line 9. However, if filing separately and you lived with your spouse at any time during 2021, enter the amount reported on Line 7 of your federal Social Security Benefits Worksheet. B.

If Line B is zero or less, stop here. Otherwise, go to Line C. C. Enter the lesser of Line A or Line B.

C. D. Multiply Line C by 25% (.25).

D. E. Taxable amount of Social Security benefits reported on your 2021 federal Social Security Benefits Worksheet, Line 18.

E. F. Social Security Benefit Adjustment - Subtract Line D from Line E. Enter the amount here and on Form CT-1040, Line 41. If Line D is greater than or equal to Line E, enter “0.” F. Social Security Benefit Adjustment Worksheet - Line 41 Enter the amount from Form CT-1040, Line 1..................................................................................... If your filing status is single or married filing separately, is the amount on Line 1 $75,000 or more?  Yes: Complete this worksheet.

 No: Do not complete this worksheet. Enter on Form CT-1040, Line 41, the amount of federally taxable Social Security benefits you reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b. If your filing status is married filing jointly, qualifying widow(er), or head of household, is the amount on Line 1 $100,000 or more?  Yes: Complete this worksheet.  No: Do not complete this worksheet. Enter on Form CT-1040, Line 41, the amount of federally taxable Social Security benefits you reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b.

Page 26 Line 47: Gain on Sale of Connecticut State and Local Government Bonds Enter the total of all gains from the sale or exchange of notes, bonds, or other obligations of the State of Connecticut or its municipalities used to determine gain (loss) for federal income tax purposes. Line 48: Connecticut Higher Education Trust (CHET) Contributions Enter your contributions to a CHET account(s). The modification cannot exceed the maximum allowable contribution. The maximum CHET contribution that may be subtracted is the lesser of (1) the amount of contributions to all CHET accounts during the taxable year; or (2)(A) $5,000 for each individual taxpayer (including individuals whose filing status on their Connecticut income tax return is single, head of household, filing separately, or (B) $10,000 for individuals whose filing status on their Connecticut income tax return is filing jointly or qualifying widow(er). If your CHET contribution during the taxable year exceeds the maximum CHET contribution, the excess may be carried forward for the five succeeding taxable years. The CHET carryforward amount subtracted from federal adjusted gross income in the succeeding taxable years can not exceed the maximum CHET contribution limitations above. CHET contributions made in the current taxable year should be used before using any carryover from prior years. Enter the CHET account number in the space provided. If you made contributions to more than one account, you enter only one account number. See Special Notice 2006(11), 2006 Legislative Changes Affecting the Income Tax. Line 48a: 25% of Section 168(k) Federal Bonus Depreciation Deduction Added Back in Preceding Four Years Enter 25% of the § 168(k) federal deduction that you added back on your Connecticut income tax return in the four preceding taxable years. Line 48b: 42% of Pension or Annuity Income If your filing status is single, married filing separately, or head of household with federal AGI for the taxable year of less than $75,000 or married filing jointly with federal AGI of less than $100,000, and you receive income from certain pensions and annuities, such as from a defined benefit plan, 401(k), 403(b) or 457(b) plans, you qualify for this subtraction modification. The following amounts are not included in Line 5b of the federal income tax return and should not be added when calculating the pension and annuity amount for Line 48b of Form CT‑1040: • Disability pensions received before the recipient met the minimum retirement age set by his or her employer; • Corrective distributions of excess elective deferrals or other excess contributions to retirement plans; and • Distributions from traditional IRAs, Roth IRAs, simplified employee pension (SEP) IRAs, and savings incentive match plans for employees (SIMPLE) IRAs. On federal Form 1040, or federal Form 1040‑SR, IRA distributions and pensions and annuities are reported on separate lines. To determine the amount to enter on this line, begin with the amount reported on federal Form 1040, Line 5b, or federal Form 1040‑SR, Line 5b, Taxable amount of pensions and annuities. From the amount on Line 5b, subtract military retirement pay, Tier 1 and Tier 2 railroad retirement benefits, and Connecticut teachers’ retirement pay. Multiply the result by 42%. Enter the amount on this line. Military retirement pay and Tier 1 and Tier 2 railroad retirement benefits are fully exempt from Connecticut income tax, and should not be included in this calculation. The subtraction modification for these benefits are reported on Lines 44 and 43, respectively, on the Connecticut return. Taxpayers who receive income from the Connecticut Teachers’ Retirement Board are already allowed to exempt 50% of that income from Connecticut income tax on Line 45 of the Connecticut return. Connecticut law does not allow a double benefit for the same income. A survivor or beneficiary of a plan participant may claim the 42% subtraction modification for Connecticut income tax purposes in the same manner as the plan participant would have been allowed to claim the modification, if such survivor or beneficiary is required to report the pension and annuity income on the federal income tax return in the same manner as the plan participant would have reported such income. Example: Anna’s filing status on her Connecticut resident return is single. She receives $30,000 from the Teachers’ Retirement System and $38,000 in pension payments from XYZ Corporation for the taxable year. Both amounts are includible in Anna’s federal gross income, and her federal AGI is less than $75,000. On the Connecticut return for the taxable year, Anna may subtract $15,000 ($30,000 x 50%) on Line 45, Schedule 1, Form CT‑1040, and $15,960 ($38,000 x 42%) as a pension and annuity income subtraction modification on Line 48b, Schedule 1, Form CT‑1040. Line 49: Other Use Line 49 to report any of the following modifications: 1. Subtract any income or gain of an enrolled member of the Mashantucket Pequot Tribe who resides in Indian country of such tribe or any income or gain of an enrolled member of the Mohegan Tribe who resides in Indian country of such tribe where the income or gain is derived from or connected with Indian country of the tribe. Enter the words “Mashantucket Pequot Tribe enrolled member” or “Mohegan Tribe enrolled member,” as the case may be. 2. Subtract the amount of interest earned on funds deposited in a Connecticut individual development account to the extent included in federal adjusted gross income. 3. Subtract any interest paid on indebtedness incurred to acquire investments that provide income taxable in Connecticut but exempt for federal purposes, that is not deductible in determining federal adjusted gross income, and is attributable to a trade or business of that individual. 4. Subtract expenses paid or incurred for the production (including management, conservation, and maintenance of property held for production) or collection of income taxable in Connecticut but exempt from federal income tax, that are not deductible in determining federal adjusted gross income, and are attributable to a trade or business of that individual. 5. Subtract the amount of any distributions you received from the CHET fund as a designated beneficiary to the extent includible in your federal adjusted gross income.

Congress passed legislation excluding from federal gross income any distribution from a qualified state tuition program (such as CHET) to the extent the distribution is used to pay for qualified higher education expenses (Pub. L. No. 107‑16, § 402). To the extent any distribution from

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CHET is excluded from federal gross income, the amount should not be reported as a subtraction modification on Line 49. 6. Subtract any amortizable bond premium on bonds that provide interest income taxable in Connecticut but exempt from federal income tax, which premiums were not deductible in determining federal adjusted gross income and are attributable to a trade or business of that individual. 7. Subtract the amount of any interest income from notes, bonds, or other obligations of the State of Connecticut included in federal adjusted gross income. This modification includes any Build America Bond tax credit amount if the Build America Bond, as described in Section 1531 of the American Recovery and Reinvestment Act of 2009, was issued by the State of Connecticut or a Connecticut subdivision and only to the extent the credit amount is treated as interest includible in gross income for federal income tax purposes. 8. Subtract the amount of any interest, dividends, or capital gains earned on contributions to accounts established for a designated beneficiary under the Connecticut Homecare Option Program for the Elderly to the extent the interest, dividends, or capital gains are properly included in the gross income of the designated beneficiary for federal income tax purposes. 9. Subtract contributions made to an MRA established pursuant to Conn. Gen. Stat. § 32-9zz.

See Special Notice 2012(6), 2012 Legislative Changes Affecting the Income Tax. 10. Subtract 25% of the § 179 federal deduction that you added back on your Connecticut income tax return in the three preceding taxable years. 11. Subtract the amount, to the extent included in federal adjusted gross income, of any financial assistance received from the Crumbling Foundations Assistance Fund; paid to or on behalf of the taxpayer under the Collapsing Foundations Credit Enhancements Program; or financial assistance received from a municipality by the taxpayer to repair concrete foundations that have deteriorated due to the presence of pyrrhotite. 12. Subtract certain costs incurred by the taxpayer in connection with the donation to another person of human bone marrow, or all or part of a human liver, pancreas, kidney, intestine, or lung, for the purpose of organ transplantation. The costs include lost wages, medical expenses, travel expenses, and housing expenses. The subtraction can not exceed $10,000. 13. Subtract the Bioscience Venture Capital amount as calculated on Schedule CT‑BIO, Bioscience Worksheet. Do not use Line 49 to subtract income subject to tax in a qualifying jurisdiction (see Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions, below) or income of a nonresident spouse. See Special Rules for Married Individuals on Page 17. Line 50: Total Subtractions Add Lines 39 through 49 and enter the total. Schedule 2 – Credit for Income Taxes Paid to Qualifying Jurisdictions You must first complete Form CT‑1040, Schedule 3 - Credit for Property Taxes Paid on Your Primary Residence, Motor Vehicle, or Both, before completing Schedule 2. See the instructions for Schedule 3 - Property Tax Credit on Page 30. Am I Eligible for the Credit for Income Taxes Paid to Qualifying Jurisdictions? If you are a resident of Connecticut and if any part of your income was taxed by a qualifying jurisdiction, you may be able to claim a credit against your Connecticut income tax liability for qualifying income tax payments you have made. Taxpayers seeking a credit for alternative minimum taxes paid to another jurisdiction must complete Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals, to calculate their alternative minimum tax credit. Qualifying Jurisdiction A qualifying jurisdiction includes another state of the United States, a local government within another state, or the District of Columbia. A qualifying jurisdiction does not include the State of Connecticut, the United States, or a foreign country or its provinces (for example, Canada and Canadian provinces). Qualifying Income Tax Payments Qualifying income tax payments are income taxes you actually paid on income: • Derived from or connected with sources within the qualifying jurisdiction; and • Subject to tax in the qualifying jurisdiction. Qualifying income tax payments include direct and indirect pro rata share of taxes paid to a qualifying jurisdiction by a pass‑through entity if such pass‑through entity is subject to a pass‑through entity tax substantially similar to the PE Tax imposed in Connecticut. Certain qualifying jurisdictions impose on electing employers a tax on wages. The tax is calculated based on your (the employee) wages. The qualifying jurisdiction allows you to take a credit for the tax paid by your employer. Although the tax is paid on your behalf, it is not income tax withholding. This type of tax is generally referred to as an employer compensation expense tax. For Connecticut income tax purposes, qualifying income tax payments include the amount of the employer compensation expense tax credit allowed by the qualifying jurisdiction. Income Derived From or Connected With Sources Within a Qualifying Jurisdiction • Compensation received for personal services performed in a qualifying jurisdiction; • Compensation received as an employee for personal services performed from a home office in Connecticut for an employer in a qualifying jurisdiction that applies a convenience of the employer test in determining whether nonresident compensation is derived from or connected with sources within the qualifying jurisdiction; • Income from a business, trade, or profession carried on in a qualifying jurisdiction; • Gambling winnings from a state-conducted lottery. See Informational Publication 2015(23), Connecticut Income Tax Treatment of State Lottery Winnings Received by Residents and Nonresidents of Connecticut; or • Income from real or tangible personal property situated in a qualifying jurisdiction. Income from intangibles, such as stocks and bonds, is not considered derived from or connected with sources within a qualifying jurisdiction unless the income is from property employed in a business, trade, or profession carried on in that jurisdiction.

Page 28 What Payments Do Not Qualify • Income tax payments made to a qualifying jurisdiction on income not derived from or connected with sources within the qualifying jurisdiction (such as wages not derived from or connected with sources within the qualifying jurisdiction); • Income tax payments made to a qualifying jurisdiction on income not included in your Connecticut adjusted gross income; • Income tax paid to a jurisdiction that is not a qualifying jurisdiction, including a foreign country or its provinces (for example, Canada and Canadian provinces); • Alternative minimum tax paid to a qualifying jurisdiction; • Income tax paid to a qualifying jurisdiction if you claimed credit on that jurisdiction’s income tax return for income tax paid to Connecticut; or • Penalties or interest on income taxes you paid to a qualifying jurisdiction. Limitations to the Credit The total credit is limited to whichever of the following amounts is least: • The amount of income tax paid to the qualifying jurisdiction; • The portion of Connecticut income tax due on the Connecticut adjusted gross income sourced in the qualifying jurisdiction; or • The amount of your Connecticut income tax entered on Form CT‑1040, Line 6. How to Calculate the Credit You must first complete your income tax return(s) for the qualifying jurisdiction(s). Then complete the Schedule 2 - Worksheet on Page 29 to determine the amount to enter on Schedule 2, Line 53. The allowed credit must be separately computed for each qualifying jurisdiction. Use separate columns for each qualifying jurisdiction for which you are claiming a credit. Attach a copy of all income tax returns filed with qualifying jurisdictions to your Connecticut income tax return or the credit will be disallowed. Taxpayers filing Form CT‑1040 electronically should retain copies of all income tax returns filed with qualifying jurisdictions for three years from the date of filing. The forms must be provided to DRS upon request. Schedule 2 provides two columns, A and B, to compute the credit for two jurisdictions. If you need more than two columns, create a worksheet identical to Schedule 2 and attach it to the back of your Form CT‑1040. If you are claiming credit for income taxes paid to another state and to one of its political subdivisions, follow these rules to determine your credit. A. If the same amount of income is taxed by both the city and state (see example for Line 56 on Page 30): 1. Use only one column on Form CT‑1040, Schedule 2, to calculate your credit; 2. Enter the same income taxed by both city and state in that column on Schedule 2; and 3. Combine the amounts of tax paid to the city and the state and enter the total on Line 57 of that column. B. If the amounts of income taxed by both the city and state are not the same: 1. Use two columns on Form CT‑1040, Schedule 2; 2. Include only the same income taxed by both jurisdictions in the first column; and 3. Include the excess income taxed by only one of the jurisdictions in the next column. Schedule 2 – Worksheet Instructions Complete the Schedule 2 - Worksheet to determine the portion of your Connecticut adjusted gross income derived from a qualifying jurisdiction. For each line in Column 2, enter the items of income from Column 1 that meet all of the following conditions listed below. • The income is derived from or connected with sources within a qualifying jurisdiction; • The income is reported on an income tax return filed with that qualifying jurisdiction and subject to income tax in the jurisdiction; and • You have paid income tax on the income to that qualifying jurisdiction. If you paid income tax to more than one qualifying jurisdiction, you must complete a separate worksheet for each jurisdiction. Keep the worksheet with your 2021 tax records. Do not attach it to your tax return. Column 1 Enter on Lines 1 through 15 of the worksheet the corresponding amounts entered on your federal income tax return, federal Form 1040, or federal Form 1040‑SR, and Schedule 1. Enter on Line 17 of the worksheet the amount entered on Line 26 of Schedule 1 of your federal income tax return. Enter on Line 19 of the worksheet the net amount of your Connecticut modifications to federal adjusted gross income. Subtract Form CT‑1040, Schedule 1, Line 50, from Line 38 to arrive at this amount. Column 2 For each line, enter that portion of the amount entered on the same line of Column 1 you reported on an income tax return filed with (and on which income tax was paid to) the qualifying jurisdiction. On Line 17, enter only the portion of the total federal adjustments to income directly related to income sourced in the qualifying jurisdiction. On Line 19, enter only the portion of Connecticut modifications directly related to income sourced in the qualifying jurisdiction. The fact that the qualifying jurisdiction may take into account your entire adjusted gross income (to compute the rate at which your income sourced in that jurisdiction will be taxed) does not mean you paid income tax to that jurisdiction on your entire adjusted gross income. Because you are a nonresident of the qualifying jurisdiction, you may be taxed by that jurisdiction only on your income sourced in that jurisdiction. Example 1: Amy, a Connecticut resident whose filing status is single, earned wages of $150,000 from a company located in the State of New York. Amy works inside and outside of New York and allocated her wage income based upon the days worked in

Page 29 New York. She determined $100,000 to be her New York State allocated wage income and reported and paid this amount on her New York nonresident income tax return. On her federal Form 1040, Line 1, she entered $150,000. When completing the Schedule 2 - Worksheet, she enters $150,000 in Column 1, Line 1, and $100,000 in Column 2, Line 1. Amy also enters $100,000 on Form CT‑1040, Schedule 2, Line 53. Example 2: Luke and Lee file a joint federal Form 1040 and a joint Form CT‑1040. Lee’s wages as an employee working in Rhode Island are $20,000 and Luke’s wages as an employee working in Connecticut are $25,000. On their federal Form 1040, Line 1, they enter $45,000. When completing the Schedule 2 - Worksheet, Luke and Lee enter $45,000 in Column 1, Line 1, and $20,000 in Column 2, Line 1. Luke and Lee also enter $20,000 on Form CT‑1040, Schedule 2, Line 53. Example 3: Linda is a sole proprietor of a business conducted at two locations: one in Connecticut and one in Massachusetts. On Linda’s federal Form 1040, Schedule 1, Line 3, she entered $100,000. Of the $150,000 of gross income reported on federal Form 1040, Schedule C, $90,000 is derived from the Massachusetts location. Of the $50,000 of expenses reported on Schedule C, $35,000 is derived from the Massachusetts location. When completing the Schedule 2 - Worksheet, Linda enters $100,000 in Column 1, Line 6, and $55,000 ($90,000 - $35,000) in Column 2, Line 6. Linda also enters $55,000 on Form CT‑1040, Schedule 2, Line 53. Schedule 2 – Line Instructions Line 51: Modified Connecticut Adjusted Gross Income Add to Connecticut adjusted gross income from Line 5 any net loss derived from or connected with sources in a qualifying jurisdiction(s) where you were subject to income taxation whether or not income tax was actually paid to the jurisdiction(s). The modified amount is entered on Line 51. Example: Fred’s Connecticut adjusted gross income of $60,000 includes income of $15,000 from business activities conducted in Massachusetts and a net loss of $20,000 from a business conducted in Rhode Island. He must add the $20,000 net loss to the $60,000 and enter the $80,000 on Line 51. Line 52: Taxing Jurisdiction(s) If you claim credit for income taxes paid to a qualifying jurisdiction, enter the name and the two‑letter code of each qualifying jurisdiction for which you are claiming credit. If you are claiming credit for income taxes paid to a political subdivision of another state, enter the name and two-letter code of the state. Standard Two-Letter Codes Alabama.....................AL Louisiana............ LA Ohio................... OH Arizona......................AZ Maine.................ME Oklahoma........... OK Arkansas................... AR Maryland........... MD Oregon................OR California.................. CA Massachusetts... MA Pennsylvania.......PA Colorado................... CO Michigan.............MI Rhode Island........ RI Delaware....................DE Minnesota.......... MN South Carolina.... SC District of Columbia. DC Mississippi.........MS Tennessee............TN Georgia..................... GA Missouri............ MO Utah.....................UT Hawaii.........................HI Montana.............MT Vermont..............VT Idaho...........................ID Nebraska............ NE Virginia.............. VA Illinois......................... IL New Jersey.......... NJ West Virginia.....WV Indiana........................IN New Mexico...... NM Wisconsin...........WI Iowa............................IA New York...........NY Kansas........................KS North Carolina...NC Kentucky................... KY North Dakota......ND Line 53: Non-Connecticut Income Complete the Schedule 2 - Worksheet on this page to determine the total non-Connecticut income included in your Connecticut Schedule 2 - Worksheet Complete this worksheet and enter the amount from Line 20, Column 2, on Form CT‑1040, Schedule 2, Line 53. Complete a separate worksheet for each qualifying jurisdiction if you paid income tax to more than one qualifying jurisdiction. Column 1 Column 2 Amount Taxable in Qualifying Jurisdiction 1. Wages, salaries, tips, etc. 1. 2. Taxable interest 2. 3. Ordinary dividends 3. 4. Taxable refunds, credits, or offsets of state and local income taxes 4. 5. Alimony received 5. 6. Business income or (loss) 6. 7. Capital gain or (loss) 7. 8. Other gains or (losses) 8. 9. Taxable amount of IRA distributions 9. 10. Taxable amounts of pensions and annuities 10. 11. Rental real estate, royalties, partnerships, S corporations, trusts, etc. 11. 12. Farm income or (loss) 12. 13. Unemployment compensation 13. 14. Taxable amount of social security benefits 14. 15. Other income (including lump-sum distributions) 15. 16. Add Lines 1 through 15. 16. 17. Total federal adjustments to income 17. 18. Federal adjusted gross income: Subtract Line 17 from Line 16. 18. 19. Connecticut modifications: See instructions. 19. 20. Connecticut adjusted gross income: Add Line 18 and Line 19. Enter the amount from Column 2 on Form CT‑1040, Schedule 2, Line 53. 20.

Page 30 adjusted gross income and reported on a qualifying jurisdiction’s income tax return. Enter the amount from Column 2, Line 20, of the Worksheet. Line 54 Divide the amount on Line 53 by the amount on Line 51. The result cannot exceed 1.0000. Round to four decimal places. Line 55: Income Tax Liability Subtract Line 11 from Line 6 and enter the result. Line 56 Multiply the percentage arrived at on Line 54 by the amount reported on Line 55. Example: Jen is a Connecticut resident who worked in City Y, a city in State X, during the taxable year. Jen’s filing status is single and her Connecticut adjusted gross income is $160,000. The amount entered on Jen’s Form CT‑1040, Line 55, is $8,850. Both State X and City Y impose an income tax. Her Connecticut adjusted gross income derived from State X is $80,000 as is her Connecticut adjusted gross income derived from City Y. Because the amounts of income taxed by both State X and City Y are the same, Jen uses one column on Form CT‑1040, Schedule 2. Jen pays an income tax of $6,000 to State X and an income tax of $360 to City Y. Since Jen’s Form CT‑1040, Line 51, is $160,000, her Schedule 2 is completed as follows: Column B Column A Line 52 State X, City Y Line 53 80,000 00 00 Line 54 .5000 Line 55 8,850 00 00 Line 56 4,425 00 00 Line 57 6,360 00 00 Line 58 4,425 00 00 Line 59 Total Credit 4,425 00 Line 57: Income Tax Paid to a Qualifying Jurisdiction Enter the total amount of income tax paid to a qualifying jurisdiction. Income tax paid means the lesser of your income tax liability to the qualifying jurisdiction or the income tax paid to that jurisdiction as reported on a return filed with that jurisdiction, but not penalty or interest. Income tax paid includes the amount of employer compensation expense tax credit reported, if applicable, on a qualifying jurisdiction’s return. Do not report the amount of tax withheld for that jurisdiction directly from your Form W‑2 or 1099. You must first complete a return for the qualifying jurisdiction to determine the amount of income tax paid. Line 58 Enter the lesser of the amounts reported on Line 56 or Line 57. Do not enter negative amounts. If zero or less, enter “0”. Line 59: Total Credit for Income Taxes Paid to Qualifying Jurisdictions Add the amounts from Line 58, Column A, Line 58, Column B, and Line 58 of any additional worksheets. The amount on Line 59 cannot exceed the amount on Line 56. Enter the total here and on Form CT‑1040, Line 7. Taxpayers filing a paper Form CT‑1040 must attach a copy of all income tax returns filed with qualifying jurisdictions to your Connecticut income tax return or the credit will be disallowed. Taxpayers filing Form CT‑1040 electronically should retain copies of all income tax returns filed with qualifying jurisdictions for three years from the date of filing. The forms must be provided to DRS upon request. Schedule 3 – Property Tax Credit To qualify for the property tax credit, you, or your spouse if married filing jointly, must be 65 years of age or older by the end of the taxable year, or you must have claimed at least one dependent on your federal income tax return. Connecticut residents must complete Schedule 3 to determine the amount of credit (if any) that may be taken against a Connecticut income tax liability. The credit is for property taxes paid during 2021 to a Connecticut political subdivision on a primary residence, privately owned or leased motor vehicle, or both. You must attach Schedule 3 to Form CT‑1040 or your credit will be disallowed. If you entered zero on Form CT‑1040, Line 10, do not complete this schedule. See Informational Publication 2017(23), Q & A: Income Tax Credit for Property Taxes Paid to a Connecticut Political Subdivision. Which Property Tax Bills Qualify You may take credit against your 2021 Connecticut income tax liability for qualifying property tax payments you made on your primary residence, privately owned or leased motor vehicle, or both, to a Connecticut political subdivision. Generally, property tax bills due and paid during 2021 qualify for this credit. This includes any installment payments you made during 2021 that were due in 2021 and any installments you prepaid during 2021 due in 2022. Supplemental property tax bills that were due during 2021 or 2022 also qualify if paid during 2021. However, the late payment of any property tax bills or the payment of any interest, fees, or charges related to the property tax bill do not qualify for the credit. Taxpayers who file a joint Connecticut income tax return may include property tax bills for which each spouse is individually or jointly liable. You may take credit for a leased motor vehicle if you had a written lease agreement for a term of more than one year, and the property tax became due and was paid during 2021 (either by the leasing company or by you). Refer to your January 2022 billing statement from the leasing company to determine the amount of property taxes that may be eligible for the credit. Your statement will either indicate the amount of property taxes paid on your leased motor vehicle or provide you with a toll‑free number you may call to obtain the necessary information. If you do not receive a billing statement in January 2022, contact your leasing company for the appropriate property tax information. Example 1: Lisa received a property tax bill for a motor vehicle listed on her town’s October 1, 2019, grand list. The bill was payable in two installments, July 1, 2020, and January 1, 2021. If Lisa paid the January 1, 2021, installment on January 1, 2021, she is eligible to claim it on her 2021 income tax return. If she prepaid it during 2020, she is not eligible to take credit for it on her 2021 return, but she may have been eligible to take credit for it on her 2020 return. Example 2: Mary received a property tax bill for a motor vehicle listed on her town’s October 1, 2020, grand list. The bill was payable in two installments, July 1, 2021, and January 1, 2022. Mary is eligible to take credit for both installments on her 2021 income tax return if she paid both installments during 2021. If Mary waited until January 1, 2022, to pay her second installment, she is not eligible to take credit on her 2021 return for this installment, but she may be eligible to take credit for it on her 2022 return.

Page 31 Property Tax Credit Table To qualify for the property tax credit, you, or your spouse if married filing jointly, must be 65 years of age or older by the end of the taxable year, OR you must have claimed at least one dependent on your federal income tax return. Enter the amount from Form CT-1040, Schedule 3 - Property Tax Credit, Line 65, on Line 68 and Line 11, if your filing status is:

Single and your Connecticut AGI is....................................................................................................$49,500 or less

Married filing jointly or qualifying widow(er) and your Connecticut AGI is.................................$70,500 or less

Married filing separately and your Connecticut AGI is...................................................................$35,250 or less

Head of household and your Connecticut AGI is..............................................................................$54,500 or less Otherwise, enter the decimal amount from the Property Tax Credit Table below on Form CT‑1040, Schedule 3, Line 66. Use your filing status on the front of your tax return and your Connecticut AGI - Form CT‑1040, Line 5. Single If you are single and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $49,500 0

$49,500 $59,500 .15

$59,500 $69,500 .30

$69,500 $79,500 .45

$79,500 $89,500 .60

$89,500 $99,500 .75

$99,500 $109,500 .90

$109,500 and up 1.00 Married Filing Jointly or Qualifying Widow(er) If you are married filing jointly, or qualifying widow(er) and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $70,500 0

$70,500 $80,500 .15

$80,500 $90,500 .30

$90,500 $100,500 .45

$100,500 $110,500 .60

$110,500 $120,500 .75

$120,500 $130,500 .90

$130,500 and up 1.00 Married Filing Separately If you are married filing separately and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $35,250 0

$35,250 $40,250 .15

$40,250 $45,250 .30

$45,250 $50,250 .45

$50,250 $55,250 .60

$55,250 $60,250 .75

$60,250 $65,250 .90

$65,250 and up 1.00 Head of Household If you are head of household and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $54,500 0

$54,500 $64,500 .15

$64,500 $74,500 .30

$74,500 $84,500 .45

$84,500 $94,500 .60

$94,500 $104,500 .75

$104,500 $114,500 .90

$114,500 and up 1.00 Maximum Credit Allowed The maximum credit allowed (on your primary residence, motor vehicle, or both) is $200 per return regardless of filing status. This maximum property tax credit cannot exceed the amount of qualifying property taxes paid or the amount of tax entered on Form CT‑1040, Line 10, and is phased out depending upon your Connecticut adjusted gross income. To be allowed this credit, you must complete Schedule 3 in its entirety and attach it to your return. Motor Vehicle Credit Restrictions The number of motor vehicles eligible for this credit depends on your filing status as shown on the front of your Connecticut income tax return. Any individual whose filing status is single, filing separately, or head of household is limited to the property tax paid on one motor vehicle even if the individual sells a motor vehicle and purchases a replacement motor vehicle during the taxable year and only owns one motor vehicle at any time during the taxable year. Individuals whose filing status is filing jointly or qualifying widow(er) are limited to the property taxes paid on two motor vehicles. You may also use the online Property Tax Credit Calculator found on the DRS website at portal.ct.gov/DRS and select For Individuals. If you choose to use the online calculator, you must complete Lines 60 through 63 of Schedule 3, Property Tax Credit found on Form CT‑1040, Page 4, or your credit will be denied. Schedule 3 – Line Instructions Name of Connecticut Tax Town or District Enter the Connecticut town or taxing district to which the qualifying property tax was paid. Description of Property Enter the description of the property. If a primary residence, enter the street address. If a motor vehicle, enter the year, make, and model.

Page 32 Date(s) Paid Enter the date(s) you paid qualifying property tax. Line 60: Primary Residence Enter the total amount of property tax paid on your primary residence. Line 61: Auto 1 Enter the total amount of property tax paid on your motor vehicle. Line 62: Filing Jointly or Qualifying Widow(er) Only - Auto 2 Enter the total amount of property tax paid on your second motor vehicle. Line 63 Add Lines 60, 61, and 62 and enter the total. Line 64 The maximum property tax credit allowed is $200. Line 65 Enter the lesser of Line 63 or Line 64. Line 66 Enter “0” on Line 66 and enter amount from Line 65 on Line 68 if your: Single $ 49,500 or less Married filing jointly or qualifying widow(er) $ 70,500 or less Married filing separately $ 35,250 or less Head of household $ 54,500 or less Filing status is: Connecticut adjusted gross income is: Otherwise, go to the Property Tax Credit Table on Page 31 or visit portal.ct.gov/DRS to use the Property Tax Credit Calculator. Enter the decimal amount from the Property Tax Credit Table on Form CT‑1040, Line 66. Connecticut Individual Use Tax Worksheet Section A - 1% Tax Rate: Computer and Data Processing Services Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Services Retailer or Service Provider Purchase Price CT Tax Due (Col. 4 X .01) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69a. Section B - 6.35% General Tax Rate Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Goods or Services Retailer or Service Provider Purchase Price CT Tax Due (Col. 4 X .0635) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69b. Section C - 7.75% Luxury Tax Rate Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Goods Retailer Purchase Price CT Tax Due (Col. 4 X .0775) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69c. Section D - 2.99% Tax Rate Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Goods Retailer Purchase Price CT Tax Due (Col. 4 X .0299) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69d.

Page 33 Line 67 Multiply Line 65 by Line 66. Line 68 Subtract Line 67 from Line 65. Enter here and on the front of Form CT‑1040, Line 11. Schedule 4 – Individual Use Tax In general, goods or services purchased out‑of‑state that would be subject to the Connecticut sales tax if those goods or services were purchased from a Connecticut seller are subject to the Connecticut use tax if the out‑of‑state seller did not charge and collect sales tax on the sale. Generally, this includes purchases of goods by mail order, telephone, or online when the goods are shipped or delivered to Connecticut and when the purchaser brings goods back into Connecticut. Use tax is due when taxable purchases are made but Connecticut sales tax is not paid. Any individual or business purchasing taxable goods or services for use in Connecticut without paying Connecticut sales tax must pay use tax. The general use tax rate is 6.35%. However, the following items are subject to a 7.75% use tax rate: • Most motor vehicles exceeding $50,000; • Each piece of jewelry exceeding $5,000; • Each piece of clothing or pair of footwear exceeding $1,000; and • A handbag, luggage, umbrella, wallet, or watch exceeding $1,000. Computer and data processing services are subject to a 1% use tax rate. Vessels, motors for vessels, and trailers to transport vessels are subject to a 2.99% use tax rate. Use the Connecticut Individual Use Tax Worksheet, on Page 32, to calculate your use tax liability. Keep the worksheet for your records. You must provide the worksheet to DRS upon request. See Informational Publication 2020(10), Q&A on the Connecticut Individual Use Tax. Report only those purchases subject to use tax you have not previously reported on Form OP‑186, Connecticut Individual Use Tax Return. The Sample Use Tax Table on Page 5 illustrates the use tax due only for various levels of purchases subject to the 6.35% and 7.75% use tax rates. Line 69 Complete the Connecticut Individual Use Tax Worksheet on Page 32. Enter the totals from Column 7 of each section on Lines 69a, 69b, 69c and 69d. Add the amounts on Lines 69a, 69b, 69c and 69d, and enter the total on Line 69. Also enter on Form CT‑1040, Line 15. If no Connecticut use tax is due, you must enter “0” on Form CT‑1040, Line 15. If you do not make an entry on Line 15, you will not have filed a use tax return. Failure to file a use tax return and to remit use tax due will subject you to a 10% penalty of the total use tax due plus a 1% interest per month or a fraction of a month. You also may be subject to a penalty of up to $5,000, imprisonment for up to 5 years, or both, for willfully submitting a false return. Connecticut Individual Use Tax Worksheet Section Instructions Complete the following sections for purchases subject to each tax rate: • Section A for purchases of computer and data processing services subject to the 1% tax rate. • Section B for purchases subject to the 6.35% tax rate. • Section C for purchases subject to the 7.75% tax rate. • Section D for purchases subject to the 2.99% tax rate. Column Instructions Column 1 Enter the month and day of the purchase. Column 2 Enter a brief description of the taxable item or service purchased (jewelry, computer, etc.). Column 3 Enter the name of the retailer the item or service was purchased from. Column 4 Enter the purchase price. List separately any individual item with a purchase price of $300 or more. Although you do not need to list separately any individual item with a purchase price of less than $300, the items are subject to tax and the total of the purchase price of these items should be reported. Column 5 Multiply the purchase price in Column 4 by the applicable tax rate and enter the result. Column 6 If you paid sales tax to another state, the District of Columbia, or a U.S. territory, enter the amount paid. Column 7 Subtract the amount entered in Column 6 from the amount entered in Column 5 and enter the difference in Column 7. Add Column 7 amounts and enter total. Do not enter negative amounts. If zero or less, enter “0.” Enter the total tax for each Section on Schedule 4, Lines 69a through 69d.

Page 34 Schedule CT-EITC - Connecticut Earned Income Tax Credit Who qualifies? To qualify for the Connecticut earned income tax credit (CT EITC) you must: 1. Have claimed and been allowed the 2021 federal earned income credit (EIC); and 2. Be a full-year resident of the State of Connecticut. Part-year residents and nonresidents do not qualify for the CT EITC and must file Form CT‑1040NR/PY. How to Claim the Connecticut Earned Income Tax Credit Taxpayers may elect to use 2019 earned income to calculate their 2021 federal earned income credit. If you have made the federal election to use 2019 earned income, see instructions for Schedule CT-EITC, Line 6 and Line 7, for important changes to your Connecticut reporting requirement. Taxpayers do not have the option to use their 2020 earned income to calculate their 2021 EITC. Complete Schedule CT‑EITC, Connecticut Earned Income Tax Credit, using the information from your federal return, worksheets, and, if applicable, federal EIC line instructions. Attach Schedule CT‑EITC to the back of Form CT‑1040. Protect Yourself DRS wants to make it easy for qualified residents to receive their CT EITC, but also reminds taxpayers to take steps to prevent identity theft. Taxpayers need to protect Social Security Numbers and other taxpayer identity information to prevent others from improperly claiming the credit. Do not let others prepare your Schedule CT‑EITC with false information to get more money back for themselves. Avoid predatory tax preparers who charge high fees or claim they can get you a larger tax refund for a percentage of the refund. These activities are crimes and should be reported to DRS, at 855‑842‑1441. Eligibility Reviews DRS reviews CT EITC requests to determine if taxpayers qualify for the credit. Approval of the federal earned income credit does not guarantee eligibility for the CT EITC. DRS may request additional information to determine if a credit claim is valid. You must keep accurate records to support all items reported on Schedule CT‑EITC. Schedule CT-EITC - Line instructions Line 1 You must have claimed the 2021 federal earned income credit to claim the CT EITC. Line 2 You cannot claim the CT EITC if your investment income is more than $10,000. Investment income is the total amount of: • Taxable interest (federal Form 1040, Line 2b, or federal Form 1040‑SR, Line 2b); • Tax-exempt interest (federal Form 1040, Line 2a, or federal Form 1040‑SR, Line 2a); • Ordinary dividends income (federal Form 1040, Line 3b, or federal Form 1040‑SR, Line 3b); and • Capital gain net income from federal Form 1040, Line 7, or federal Form 1040‑SR, Line 7 (if more than zero). For additional information on what qualifies as investment income, see federal Publication 596, Earned Income Credit. Line 3 File Schedule CT‑EITC with Form CT‑1040. If Form CT‑1040 was already filed, you must file a 2021 Form CT‑1040X to claim the credit. Schedule CT‑EITC cannot be filed by itself. Schedule CT‑EITC must be attached to a completed Form CT‑1040 or Form CT‑1040X. Line 4 If claiming qualifying children on federal Schedule EIC, mark an X in the Yes box and then complete Line 5. Otherwise, mark an X in the No box and go to Line 6. Line 5 If claiming qualifying children on federal Schedule EIC, list the same children (up to three) in the spaces provided. If claiming more than three qualifying children on federal Schedule EIC, enter the required information for three qualifying children in the spaces provided on the schedule and attach a statement with the required identifying information for each additional child. Include taxpayer name and social security number (SSN) on the attachment. To be eligible to claim the CT EITC, you (and your spouse if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your 2021 return (including extensions). Any qualifying child listed on Schedule CT‑EITC must have a valid SSN by the due date of your 2021 return (including extensions). If an SSN for you or your spouse is missing from your return because either you or your spouse did not have a valid SSN by the due date or extended due date of your 2021 return, and you later get a valid SSN, you cannot file an amended return to claim the CT EITC. If a social security number has been applied for by filing federal Form SS‑5 with the Social Security Administration, but has not been received by the return due date you may file Form CT‑1040 EXT, to request an extension of time to file. Form CT‑1040 EXT does not extend the time to pay your income tax. You must pay the amount of tax that you expect to owe on or before the original due date of the return (see Form CT‑1040 EXT). Mark an X in the box confirming each child who was identified on federal Schedule EIC, box 4a, as a full-time student. Mark an X in the box confirming each child who was identified on federal Schedule EIC, box 4b as disabled. Line 6 If you did not claim Connecticut withholding on Form CT‑1040, Line 18, and Wages, tips, and other compensation was reported

Page 35 on Forms W‑2 or 1099, mark an X in the Yes box and enter the following information (from up to three jobs) on Lines 6a, 6b, and 6c. Otherwise, mark an X in the No box and go to Line 7. Column A Enter the employer’s federal identification number (EIN) from Form W‑2 or the payer’s federal identification number from Form 1099. Column B Enter the employer’s state identification number from Form W‑2 or Form 1099. Column C Enter your wages, tips, and other compensation from Form W‑2 or Form 1099. Line 7 You are self-employed if you: • Carry on a trade or business as a sole proprietor; • Are an independent contractor; • Are a member of a partnership; • Are a member of a limited liability company; or • Are in business for yourself in any other way. Self-employment can include work in addition to your regular, full-time job. This could include part-time work you do in or outside your home. If you were self-employed then you had business income or loss that you reported on your federal Form 1040, or federal Form 1040‑SR. If you claimed income or loss from one or more businesses, mark an X in the Yes box and enter the following information (for up to three primary business activities) on Lines 7a, 7b, and 7c. Otherwise, mark an X in the No box and go to Line 8. See Informational Publication 2015(20), Recordkeeping Suggestions for Self-Employed Persons, or visit the DRS CT EITC website at portal.ct.gov/DRS. Column A Enter your federal employer identification number (EIN) for your business. If any primary business activity does not have an EIN, enter your SSN. Column B Enter the Connecticut Tax Registration Number for your business. Column C Enter the amount of business income or loss. Use a minus sign to show a loss or a negative amount. Line 8 Enter the federal EIC claimed for tax year 2021 from federal Form 1040, Line 27a, or federal Form 1040‑SR, Line 27a. Line 9 For the tax year 2021, the CT EITC is 30.5% (.305) of the federal EIC. Line 11 If your filing status was married filing jointly on your federal income tax return but you are required to file as married filing separately on your Connecticut Form CT‑1040, mark an X in the Yes box and complete Lines 12 through 15. See Taxpayer Information, on Page 17. Otherwise, mark an X in the No box and skip Lines 12 through 15. Line 16 This is your Connecticut Earned Income Tax Credit. If your filing status is married filing separately, enter the amount from Line 15. Otherwise, enter the amount from Line 10. Enter the amount from Line 16 on Form CT‑1040, Line 20a. When filing your return, don’t forget the Connecticut Earned Income Tax Credit. • To qualify for the Connecticut Earned Income Tax Credit (CT EITC), you must be a full-year Connecticut resident. Part-year residents and nonresidents with Connecticut-sourced income do not qualify for the CT EITC and must file Form CT‑1040NR/PY. • Qualified taxpayers claim the CT EITC by completing Schedule CT‑EITC, Connecticut Earned Income Tax Credit. • Schedule CT‑EITC must be attached to Form CT‑1040 (or Form CT‑1040X) or the claim for credit will not be reviewed. • The CT EITC is equal to 30.5% of the amount of the federal earned income credit claimed and allowed. See Schedule CT‑EITC - Connecticut Earned Income Tax Credit, on Page 34. Connecticut taxpayers may obtain help filing Schedule CT‑EITC by visiting portal.ct.gov/DRS. See the back cover for more Connecticut tax information. DRS EITC Website

Page 36 Amended Returns Purpose: Use a 2021 Form CT‑1040X to amend a previously‑filed 2021 Connecticut income tax return for individuals. Visit the DRS Taxpayer Service Center (TSC) at portal.ct.gov/TSC to file Form CT‑1040X online. If Form CT‑1040X is filed to have an overpayment of Connecticut income tax refunded or credited, it must be filed before the Connecticut statute of limitations expires. Generally, the Connecticut statute of limitations for refunding or crediting any Connecticut income tax overpayment expires three years after the due date of the return, but if a timely request for an extension of time to file a return was filed, the statute of limitations expires three years after the extended due date of the return or three years after the date of filing the return, whichever is earlier. If you were required to file an amended return, but failed to do so, a penalty may be imposed. Interest will also be assessed on any additional Connecticut income tax not paid on or before the due date. See Interest and Penalties on Page 14. You must file Form CT‑1040X in the following circumstances: 1. The IRS or federal courts change or correct your federal income tax return and the change or correction results in your Connecticut income tax being overpaid or underpaid. File Form CT‑1040X no later than 90 days after final determination. If you file Form CT‑1040X no later than 90 days after the date of the final determination, any Connecticut income tax overpayment resulting from the final determination will be refunded or credited to you even if the Connecticut statute of limitations has otherwise expired. 2. You filed a timely amended federal income tax return and the amendment results in your Connecticut income tax being overpaid or underpaid. File Form CT‑1040X no later than 90 days after final determination. If you file Form CT‑1040X no later than 90 days after the date of the final determination, any Connecticut income tax overpayment resulting from filing the timely amended federal income tax return will be refunded or credited to you even if the Connecticut statute of limitations has otherwise expired. 3. You claimed a credit for income tax paid to a qualifying jurisdiction on your original income tax return and the tax officials or courts of the qualifying jurisdiction made a change or correction to your income tax return and the change or correction results in your Connecticut income tax being overpaid or underpaid (by increasing or decreasing the amount of your allowable credit). File Form CT‑1040X no later than 90 days after final determination. If you file Form CT‑1040X no later than 90 days after the date of the final determination and you claimed credit for income tax paid to a qualifying jurisdiction on your original income tax return, any Connecticut income tax overpayment resulting from the final determination will be refunded or credited to you even if the Connecticut statute of limitations has otherwise expired. 4. You claimed a credit for income tax paid to a qualifying jurisdiction on your original income tax return and you filed a timely amended income tax return with that qualifying jurisdiction and the amendment results in your Connecticut income tax being overpaid or underpaid (by increasing or decreasing the amount of your allowable credit). File Form CT‑1040X no later than 90 days after final determination. If you file Form CT‑1040X no later than 90 days after the date of the final determination on a timely-amended return with a qualifying jurisdiction and you claimed credit for income tax paid to a qualifying jurisdiction on your original income tax return, any Connecticut income tax overpayment resulting from the final determination will be refunded or credited to you even if the Connecticut statute of limitations has otherwise expired. 5. If none of the above circumstances apply, but you made a mistake or omission on your Connecticut income tax return and the mistake or omission results in your Connecticut income tax being overpaid or underpaid. File Form CT‑1040X no later than three years after the due date of your return, or if you filed a timely request for an extension of time to file, three years after the date of filing the return or three years after the extended due date, whichever is earlier. Do not file Form CT‑1040X for any of the following reasons: • To have an overpayment refunded instead of applied to next year’s estimated tax or to change your contributions to designated charities. The elections that you made on your original return cannot be changed by filing Form CT‑1040X. • To amend your Connecticut income tax return for an earlier year to claim a credit for income tax paid on income included in your Connecticut adjusted gross income for that year and repaid in a later taxable year. File Form CT‑1040 CRC, Claim of Right Credit, with your Connecticut income tax return for the later taxable year. Financial Disability If you are financially disabled, as defined in IRC § 6511(h)(2), the time for having an overpayment of Connecticut income tax refunded or credited to you is extended for as long as you are financially disabled. You are considered financially disabled if you are unable to manage your own affairs by reason of a medically determinable physical or mental impairment that has lasted or can be expected to last for a continuous period of not less than 12 months. You are not considered financially disabled during any period that your spouse or any other person is authorized to act on your behalf in financial matters. See Policy Statement 2001(14), Claims for Refund Made by Financially Disabled Individuals.

Page 37 2021 CONNECTICUT INCOME TAX TABLES ALL EXEMPTIONS AND CREDITS ARE INCLUDED And you are .... And you are .... And you are .... More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household $0 - 12,000 NO TAX DUE $15,000 $18,000 12,000 12,050 0 0 0 0 15,000 15,050 0 0 27 0 18,000 18,050 23 0 108 0 12,050 12,100 0 0 1 0 15,050 15,100 1 0 28 0 18,050 18,100 23 0 109 0 12,100 12,150 0 0 1 0 15,100 15,150 1 0 28 0 18,100 18,150 23 0 110 0 12,150 12,200 0 0 1 0 15,150 15,200 1 0 29 0 18,150 18,200 24 0 111 0 12,200 12,250 0 0 2 0 15,200 15,250 2 0 29 0 18,200 18,250 24 0 112 0 12,250 12,300 0 0 2 0 15,250 15,300 2 0 29 0 18,250 18,300 25 0 113 0 12,300 12,350 0 0 2 0 15,300 15,350 2 0 30 0 18,300 18,350 25 0 114 0 12,350 12,400 0 0 3 0 15,350 15,400 3 0 30 0 18,350 18,400 25 0 115 0 12,400 12,450 0 0 3 0 15,400 15,450 3 0 31 0 18,400 18,450 26 0 116 0 12,450 12,500 0 0 4 0 15,450 15,500 4 0 31 0 18,450 18,500 26 0 117 0 12,500 12,550 0 0 4 0 15,500 15,550 4 0 37 0 18,500 18,550 26 0 127 0 12,550 12,600 0 0 4 0 15,550 15,600 4 0 38 0 18,550 18,600 27 0 128 0 12,600 12,650 0 0 5 0 15,600 15,650 5 0 38 0 18,600 18,650 27 0 129 0 12,650 12,700 0 0 5 0 15,650 15,700 5 0 39 0 18,650 18,700 28 0 130 0 12,700 12,750 0 0 5 0 15,700 15,750 5 0 39 0 18,700 18,750 28 0 131 0 12,750 12,800 0 0 6 0 15,750 15,800 6 0 40 0 18,750 18,800 28 0 132 0 12,800 12,850 0 0 6 0 15,800 15,850 6 0 40 0 18,800 18,850 34 0 133 0 12,850 12,900 0 0 7 0 15,850 15,900 7 0 41 0 18,850 18,900 35 0 134 0 12,900 12,950 0 0 7 0 15,900 15,950 7 0 41 0 18,900 18,950 35 0 135 0 12,950 13,000 0 0 7 0 15,950 16,000 7 0 42 0 18,950 19,000 36 0 136 0 $13,000 $16,000 $19,000 13,000 13,050 0 0 8 0 16,000 16,050 8 0 48 0 19,000 19,050 36 0 137 0 13,050 13,100 0 0 8 0 16,050 16,100 8 0 49 0 19,050 19,100 37 0 138 1 13,100 13,150 0 0 8 0 16,100 16,150 8 0 50 0 19,100 19,150 37 0 139 1 13,150 13,200 0 0 9 0 16,150 16,200 9 0 50 0 19,150 19,200 38 0 140 1 13,200 13,250 0 0 9 0 16,200 16,250 9 0 51 0 19,200 19,250 38 0 141 2 13,250 13,300 0 0 10 0 16,250 16,300 10 0 51 0 19,250 19,300 38 0 142 2 13,300 13,350 0 0 10 0 16,300 16,350 10 0 52 0 19,300 19,350 45 0 143 2 13,350 13,400 0 0 10 0 16,350 16,400 10 0 53 0 19,350 19,400 46 0 144 3 13,400 13,450 0 0 11 0 16,400 16,450 11 0 53 0 19,400 19,450 46 0 145 3 13,450 13,500 0 0 11 0 16,450 16,500 11 0 54 0 19,450 19,500 47 0 146 4 13,500 13,550 0 0 11 0 16,500 16,550 11 0 61 0 19,500 19,550 48 0 147 4 13,550 13,600 0 0 12 0 16,550 16,600 12 0 62 0 19,550 19,600 48 0 148 4 13,600 13,650 0 0 12 0 16,600 16,650 12 0 62 0 19,600 19,650 49 0 149 5 13,650 13,700 0 0 13 0 16,650 16,700 13 0 63 0 19,650 19,700 49 0 150 5 13,700 13,750 0 0 13 0 16,700 16,750 13 0 64 0 19,700 19,750 50 0 151 5 13,750 13,800 0 0 13 0 16,750 16,800 13 0 64 0 19,750 19,800 50 0 152 6 13,800 13,850 0 0 14 0 16,800 16,850 14 0 65 0 19,800 19,850 58 0 153 6 13,850 13,900 0 0 14 0 16,850 16,900 14 0 66 0 19,850 19,900 59 0 154 7 13,900 13,950 0 0 14 0 16,900 16,950 14 0 66 0 19,900 19,950 59 0 155 7 13,950 14,000 0 0 15 0 16,950 17,000 15 0 67 0 19,950 20,000 60 0 156 7 $14,000 $17,000 $20,000 14,000 14,050 0 0 15 0 17,000 17,050 15 0 75 0 20,000 20,050 60 0 169 8 14,050 14,100 0 0 16 0 17,050 17,100 16 0 76 0 20,050 20,100 61 0 170 8 14,100 14,150 0 0 16 0 17,100 17,150 16 0 77 0 20,100 20,150 62 0 171 8 14,150 14,200 0 0 16 0 17,150 17,200 16 0 78 0 20,150 20,200 62 0 172 9 14,200 14,250 0 0 17 0 17,200 17,250 17 0 78 0 20,200 20,250 63 0 173 9 14,250 14,300 0 0 17 0 17,250 17,300 17 0 79 0 20,250 20,300 63 0 174 10 14,300 14,350 0 0 17 0 17,300 17,350 17 0 80 0 20,300 20,350 72 0 175 10 14,350 14,400 0 0 18 0 17,350 17,400 18 0 81 0 20,350 20,400 73 0 176 10 14,400 14,450 0 0 18 0 17,400 17,450 18 0 81 0 20,400 20,450 73 0 177 11 14,450 14,500 0 0 19 0 17,450 17,500 19 0 82 0 20,450 20,500 74 0 178 11 14,500 14,550 0 0 19 0 17,500 17,550 19 0 91 0 20,500 20,550 75 0 192 11 14,550 14,600 0 0 19 0 17,550 17,600 19 0 92 0 20,550 20,600 75 0 193 12 14,600 14,650 0 0 20 0 17,600 17,650 20 0 93 0 20,600 20,650 76 0 194 12 14,650 14,700 0 0 20 0 17,650 17,700 20 0 94 0 20,650 20,700 77 0 195 13 14,700 14,750 0 0 20 0 17,700 17,750 20 0 94 0 20,700 20,750 77 0 196 13 14,750 14,800 0 0 21 0 17,750 17,800 21 0 95 0 20,750 20,800 78 0 197 13 14,800 14,850 0 0 21 0 17,800 17,850 21 0 96 0 20,800 20,850 87 0 199 14 14,850 14,900 0 0 22 0 17,850 17,900 22 0 97 0 20,850 20,900 88 0 200 14 14,900 14,950 0 0 22 0 17,900 17,950 22 0 98 0 20,900 20,950 89 0 201 14 14,950 15,000 0 0 22 0 17,950 18,000 22 0 99 0 20,950 21,000 90 0 202 15 * This column is also used by a qualifying widow(er). If CT AGI is .... ** If CT AGI is .... ** If CT AGI is .... ** Continued on the next page **Form CT-1040 - Line 5; Form CT-1040NR/PY - Line 7

Page 38 2021 CONNECTICUT INCOME TAX TABLES ALL EXEMPTIONS AND CREDITS ARE INCLUDED And you are .... And you are .... And you are .... More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household $21,000 $24,000 $27,000 21,000 21,050 90 0 217 15 24,000 24,050 176 0 384 45 27,000 27,050 341 23 676 144 21,050 21,100 91 0 218 16 24,050 24,100 177 1 386 46 27,050 27,100 343 23 678 145 21,100 21,150 92 0 219 16 24,100 24,150 178 1 388 46 27,100 27,150 345 23 681 146 21,150 21,200 93 0 220 16 24,150 24,200 179 1 390 47 27,150 27,200 347 24 683 147 21,200 21,250 93 0 221 17 24,200 24,250 180 2 392 47 27,200 27,250 350 24 685 148 21,250 21,300 94 0 223 17 24,250 24,300 181 2 394 47 27,250 27,300 352 25 687 149 21,300 21,350 104 0 224 17 24,300 24,350 182 2 396 48 27,300 27,350 354 25 690 150 21,350 21,400 105 0 225 18 24,350 24,400 183 3 398 48 27,350 27,400 356 25 692 151 21,400 21,450 106 0 226 18 24,400 24,450 184 3 401 49 27,400 27,450 358 26 694 152 21,450 21,500 107 0 227 19 24,450 24,500 185 4 403 49 27,450 27,500 360 26 696 153 21,500 21,550 108 0 243 19 24,500 24,550 186 4 405 58 27,500 27,550 362 26 699 166 21,550 21,600 108 0 244 19 24,550 24,600 187 4 407 59 27,550 27,600 364 27 701 167 21,600 21,650 109 0 245 20 24,600 24,650 188 5 409 59 27,600 27,650 367 27 703 168 21,650 21,700 110 0 247 20 24,650 24,700 189 5 411 60 27,650 27,700 369 28 705 169 21,700 21,750 111 0 248 20 24,700 24,750 190 5 413 60 27,700 27,750 371 28 708 170 21,750 21,800 112 0 249 21 24,750 24,800 191 6 415 61 27,750 27,800 373 28 710 171 21,800 21,850 123 0 251 21 24,800 24,850 192 6 418 61 27,800 27,850 375 29 712 172 21,850 21,900 124 0 252 22 24,850 24,900 193 7 420 62 27,850 27,900 377 29 714 173 21,900 21,950 125 0 253 22 24,900 24,950 194 7 422 62 27,900 27,950 379 29 717 174 21,950 22,000 126 0 254 22 24,950 25,000 195 7 424 63 27,950 28,000 381 30 719 175 $22,000 $25,000 $28,000 22,000 22,050 126 0 256 23 25,000 25,050 211 8 474 72 28,000 28,050 384 30 766 176 22,050 22,100 127 0 258 23 25,050 25,100 213 8 476 73 28,050 28,100 386 31 768 177 22,100 22,150 128 0 260 23 25,100 25,150 214 8 478 74 28,100 28,150 388 31 771 178 22,150 22,200 129 0 262 24 25,150 25,200 216 9 481 74 28,150 28,200 390 31 773 179 22,200 22,250 130 0 265 24 25,200 25,250 218 9 483 75 28,200 28,250 392 32 775 180 22,250 22,300 131 0 267 25 25,250 25,300 220 10 485 75 28,250 28,300 394 32 777 181 22,300 22,350 143 0 269 25 25,300 25,350 221 10 487 76 28,300 28,350 396 32 780 182 22,350 22,400 144 0 271 25 25,350 25,400 223 10 489 77 28,350 28,400 398 33 782 183 22,400 22,450 145 0 273 26 25,400 25,450 225 11 491 77 28,400 28,450 401 33 784 184 22,450 22,500 146 0 275 26 25,450 25,500 227 11 493 78 28,450 28,500 403 34 786 185 22,500 22,550 147 0 277 26 25,500 25,550 245 11 501 88 28,500 28,550 405 34 789 186 22,550 22,600 148 0 279 27 25,550 25,600 247 12 504 89 28,550 28,600 407 34 791 187 22,600 22,650 149 0 282 27 25,600 25,650 248 12 506 89 28,600 28,650 409 35 793 188 22,650 22,700 150 0 284 28 25,650 25,700 250 13 508 90 28,650 28,700 411 35 795 189 22,700 22,750 151 0 286 28 25,700 25,750 252 13 510 91 28,700 28,750 413 35 798 190 22,750 22,800 152 0 288 28 25,750 25,800 254 13 512 91 28,750 28,800 415 36 800 191 22,800 22,850 153 0 290 29 25,800 25,850 256 14 514 92 28,800 28,850 418 36 802 192 22,850 22,900 154 0 292 29 25,850 25,900 258 14 517 93 28,850 28,900 420 37 804 193 22,900 22,950 155 0 294 29 25,900 25,950 260 14 519 93 28,900 28,950 422 37 807 194 22,950 23,000 156 0 296 30 25,950 26,000 262 15 521 94 28,950 29,000 424 37 809 195 $23,000 $26,000 $29,000 23,000 23,050 156 0 299 30 26,000 26,050 281 15 573 105 29,000 29,050 426 38 856 195 23,050 23,100 157 0 301 31 26,050 26,100 283 16 575 106 29,050 29,100 428 38 858 196 23,100 23,150 158 0 303 31 26,100 26,150 285 16 578 107 29,100 29,150 430 38 861 197 23,150 23,200 159 0 305 31 26,150 26,200 287 16 580 108 29,150 29,200 432 39 863 198 23,200 23,250 160 0 307 32 26,200 26,250 289 17 582 108 29,200 29,250 435 39 865 199 23,250 23,300 161 0 309 32 26,250 26,300 291 17 584 109 29,250 29,300 437 40 867 200 23,300 23,350 162 0 311 32 26,300 26,350 293 17 586 110 29,300 29,350 439 40 870 201 23,350 23,400 163 0 313 33 26,350 26,400 295 18 589 111 29,350 29,400 441 40 872 202 23,400 23,450 164 0 316 33 26,400 26,450 297 18 591 111 29,400 29,450 443 41 874 203 23,450 23,500 165 0 318 34 26,450 26,500 299 19 593 112 29,450 29,500 445 41 876 204 23,500 23,550 166 0 320 34 26,500 26,550 320 19 602 124 29,500 29,550 447 41 879 205 23,550 23,600 167 0 322 34 26,550 26,600 322 19 604 125 29,550 29,600 449 42 881 206 23,600 23,650 168 0 324 35 26,600 26,650 324 20 606 126 29,600 29,650 452 42 883 207 23,650 23,700 169 0 326 35 26,650 26,700 326 20 609 127 29,650 29,700 454 43 885 208 23,700 23,750 170 0 328 35 26,700 26,750 328 20 611 127 29,700 29,750 456 43 888 209 23,750 23,800 171 0 330 36 26,750 26,800 330 21 613 128 29,750 29,800 458 43 890 210 23,800 23,850 172 0 333 36 26,800 26,850 333 21 615 129 29,800 29,850 460 44 892 211 23,850 23,900 173 0 335 37 26,850 26,900 335 22 617 130 29,850 29,900 462 44 894 212 23,900 23,950 174 0 337 37 26,900 26,950 337 22 620 131 29,900 29,950 464 44 897 213 23,950 24,000 175 0 339 37 26,950 27,000 339 22 622 132 29,950 30,000 466 45 899 214 * This column is also used by a qualifying widow(er). If CT AGI is .... ** If CT AGI is .... ** If CT AGI is .... ** Continued on the next page **Form CT-1040 - Line 5; Form CT-1040NR/PY - Line 7

Page 39 2021 CONNECTICUT INCOME TAX TABLES ALL EXEMPTIONS AND CREDITS ARE INCLUDED And you are .... And you are .... And you are .... More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household $30,000 $33,000 $36,000 30,000 30,050 511 54 946 215 33,000 33,050 802 162 1,216 273 36,000 36,050 1,081 234 1,441 452 30,050 30,100 513 55 948 216 33,050 33,100 804 163 1,218 274 36,050 36,100 1,083 235 1,443 454 30,100 30,150 515 55 951 217 33,100 33,150 807 164 1,221 275 36,100 36,150 1,086 236 1,446 456 30,150 30,200 517 56 953 218 33,150 33,200 809 165 1,223 276 36,150 36,200 1,088 237 1,448 458 30,200 30,250 520 56 955 219 33,200 33,250 811 166 1,225 277 36,200 36,250 1,090 238 1,450 460 30,250 30,300 522 56 957 220 33,250 33,300 813 167 1,227 278 36,250 36,300 1,092 239 1,452 462 30,300 30,350 524 57 960 221 33,300 33,350 825 168 1,230 279 36,300 36,350 1,095 240 1,455 464 30,350 30,400 526 57 962 222 33,350 33,400 827 169 1,232 280 36,350 36,400 1,097 241 1,457 466 30,400 30,450 528 58 964 223 33,400 33,450 829 170 1,234 281 36,400 36,450 1,099 242 1,459 469 30,450 30,500 530 58 966 224 33,450 33,500 831 171 1,236 282 36,450 36,500 1,101 243 1,461 471 30,500 30,550 532 69 969 225 33,500 33,550 834 186 1,239 283 36,500 36,550 1,104 244 1,464 473 30,550 30,600 534 69 971 226 33,550 33,600 836 187 1,241 284 36,550 36,600 1,106 245 1,466 475 30,600 30,650 537 70 973 227 33,600 33,650 838 188 1,243 285 36,600 36,650 1,108 246 1,468 477 30,650 30,700 539 70 975 228 33,650 33,700 840 189 1,245 286 36,650 36,700 1,110 247 1,470 479 30,700 30,750 541 71 978 229 33,700 33,750 843 190 1,248 287 36,700 36,750 1,113 248 1,473 481 30,750 30,800 543 71 980 230 33,750 33,800 845 191 1,250 288 36,750 36,800 1,115 249 1,475 483 30,800 30,850 545 72 982 231 33,800 33,850 847 192 1,252 289 36,800 36,850 1,117 250 1,477 486 30,850 30,900 547 72 984 232 33,850 33,900 849 193 1,254 290 36,850 36,900 1,119 251 1,479 488 30,900 30,950 549 73 987 233 33,900 33,950 852 194 1,257 291 36,900 36,950 1,122 252 1,482 490 30,950 31,000 551 73 989 234 33,950 34,000 854 195 1,259 292 36,950 37,000 1,124 253 1,484 492 $31,000 $34,000 $37,000 31,000 31,050 596 84 1,036 234 34,000 34,050 901 195 1,306 316 37,000 37,050 1,171 254 1,486 494 31,050 31,100 598 85 1,038 235 34,050 34,100 903 196 1,308 317 37,050 37,100 1,173 255 1,488 496 31,100 31,150 600 86 1,041 236 34,100 34,150 906 197 1,311 318 37,100 37,150 1,176 256 1,491 498 31,150 31,200 602 86 1,043 237 34,150 34,200 908 198 1,313 319 37,150 37,200 1,178 257 1,493 500 31,200 31,250 605 87 1,045 238 34,200 34,250 910 199 1,315 320 37,200 37,250 1,180 258 1,495 503 31,250 31,300 607 87 1,047 239 34,250 34,300 912 200 1,317 321 37,250 37,300 1,182 259 1,497 505 31,300 31,350 616 88 1,050 240 34,300 34,350 915 201 1,320 322 37,300 37,350 1,185 260 1,500 507 31,350 31,400 618 89 1,052 241 34,350 34,400 917 202 1,322 323 37,350 37,400 1,187 261 1,502 509 31,400 31,450 620 89 1,054 242 34,400 34,450 919 203 1,324 324 37,400 37,450 1,189 262 1,504 511 31,450 31,500 622 90 1,056 243 34,450 34,500 921 204 1,326 325 37,450 37,500 1,191 263 1,506 513 31,500 31,550 625 102 1,059 244 34,500 34,550 924 205 1,329 349 37,500 37,550 1,194 264 1,509 515 31,550 31,600 627 102 1,061 245 34,550 34,600 926 206 1,331 350 37,550 37,600 1,196 265 1,511 517 31,600 31,650 629 103 1,063 246 34,600 34,650 928 207 1,333 352 37,600 37,650 1,198 266 1,513 520 31,650 31,700 631 104 1,065 247 34,650 34,700 930 208 1,335 353 37,650 37,700 1,200 267 1,515 522 31,700 31,750 633 104 1,068 248 34,700 34,750 933 209 1,338 354 37,700 37,750 1,203 268 1,518 524 31,750 31,800 635 105 1,070 249 34,750 34,800 935 210 1,340 355 37,750 37,800 1,205 269 1,520 526 31,800 31,850 645 106 1,072 250 34,800 34,850 937 211 1,342 356 37,800 37,850 1,207 270 1,522 528 31,850 31,900 647 106 1,074 251 34,850 34,900 939 212 1,344 357 37,850 37,900 1,209 271 1,524 530 31,900 31,950 649 107 1,077 252 34,900 34,950 942 213 1,347 358 37,900 37,950 1,212 272 1,527 532 31,950 32,000 651 108 1,079 253 34,950 35,000 944 214 1,349 359 37,950 38,000 1,214 273 1,529 534 $32,000 $35,000 $38,000 32,000 32,050 697 120 1,126 254 35,000 35,050 991 215 1,396 385 38,000 38,050 1,261 273 1,531 579 32,050 32,100 699 121 1,128 255 35,050 35,100 993 216 1,398 387 38,050 38,100 1,263 274 1,533 581 32,100 32,150 701 122 1,131 256 35,100 35,150 996 217 1,401 389 38,100 38,150 1,266 275 1,536 583 32,150 32,200 704 123 1,133 257 35,150 35,200 998 218 1,403 391 38,150 38,200 1,268 276 1,538 585 32,200 32,250 706 123 1,135 258 35,200 35,250 1,000 219 1,405 393 38,200 38,250 1,270 277 1,540 588 32,250 32,300 708 124 1,137 259 35,250 35,300 1,002 220 1,407 395 38,250 38,300 1,272 278 1,542 590 32,300 32,350 718 125 1,140 260 35,300 35,350 1,005 221 1,410 397 38,300 38,350 1,275 279 1,545 592 32,350 32,400 721 126 1,142 261 35,350 35,400 1,007 222 1,412 399 38,350 38,400 1,277 280 1,547 594 32,400 32,450 723 126 1,144 262 35,400 35,450 1,009 223 1,414 401 38,400 38,450 1,279 281 1,549 596 32,450 32,500 725 127 1,146 263 35,450 35,500 1,011 224 1,416 403 38,450 38,500 1,281 282 1,551 598 32,500 32,550 727 141 1,149 264 35,500 35,550 1,014 225 1,419 430 38,500 38,550 1,284 283 1,554 600 32,550 32,600 729 141 1,151 265 35,550 35,600 1,016 226 1,421 432 38,550 38,600 1,286 284 1,556 602 32,600 32,650 732 142 1,153 266 35,600 35,650 1,018 227 1,423 435 38,600 38,650 1,288 285 1,558 605 32,650 32,700 734 143 1,155 267 35,650 35,700 1,020 228 1,425 437 38,650 38,700 1,290 286 1,560 607 32,700 32,750 736 144 1,158 268 35,700 35,750 1,023 229 1,428 439 38,700 38,750 1,293 287 1,563 609 32,750 32,800 738 145 1,160 269 35,750 35,800 1,025 230 1,430 441 38,750 38,800 1,295 288 1,565 611 32,800 32,850 749 146 1,162 270 35,800 35,850 1,027 231 1,432 443 38,800 38,850 1,297 289 1,567 613 32,850 32,900 751 146 1,164 271 35,850 35,900 1,029 232 1,434 445 38,850 38,900 1,299 290 1,569 615 32,900 32,950 753 147 1,167 272 35,900 35,950 1,032 233 1,437 447 38,900 38,950 1,302 291 1,572 617 32,950 33,000 755 148 1,169 273 35,950 36,000 1,034 234 1,439 449 38,950 39,000 1,304 292 1,574 619 * This column is also used by a qualifying widow(er). If CT AGI is .... ** If CT AGI is .... ** If CT AGI is .... ** Continued on the next page **Form CT-1040 - Line 5; Form CT-1040NR/PY - Line 7

Page 40 2021 CONNECTICUT INCOME TAX TABLES ALL EXEMPTIONS AND CREDITS ARE INCLUDED And you are .... And you are .... And you are .... More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household $39,000 $42,000 $45,000 39,000 39,050 1,351 293 1,576 664 42,000 42,050 1,621 460 1,711 919 45,000 45,050 1,846 554 1,846 1,216 39,050 39,100 1,353 294 1,578 666 42,050 42,100 1,623 461 1,713 921 45,050 45,100 1,848 556 1,848 1,218 39,100 39,150 1,356 295 1,581 668 42,100 42,150 1,626 462 1,716 923 45,100 45,150 1,851 558 1,851 1,220 39,150 39,200 1,358 296 1,583 670 42,150 42,200 1,628 463 1,718 925 45,150 45,200 1,853 560 1,853 1,222 39,200 39,250 1,360 297 1,585 673 42,200 42,250 1,630 465 1,720 928 45,200 45,250 1,855 562 1,855 1,224 39,250 39,300 1,362 298 1,587 675 42,250 42,300 1,632 466 1,722 930 45,250 45,300 1,857 564 1,857 1,227 39,300 39,350 1,365 299 1,590 677 42,300 42,350 1,635 467 1,725 932 45,300 45,350 1,860 566 1,860 1,229 39,350 39,400 1,367 300 1,592 679 42,350 42,400 1,637 469 1,727 934 45,350 45,400 1,862 568 1,862 1,231 39,400 39,450 1,369 301 1,594 681 42,400 42,450 1,639 470 1,729 936 45,400 45,450 1,864 571 1,864 1,233 39,450 39,500 1,371 302 1,596 683 42,450 42,500 1,641 471 1,731 938 45,450 45,500 1,866 573 1,866 1,235 39,500 39,550 1,374 303 1,599 685 42,500 42,550 1,644 472 1,734 940 45,500 45,550 1,869 575 1,869 1,252 39,550 39,600 1,376 304 1,601 687 42,550 42,600 1,646 474 1,736 942 45,550 45,600 1,871 577 1,871 1,254 39,600 39,650 1,378 305 1,603 690 42,600 42,650 1,648 475 1,738 945 45,600 45,650 1,873 579 1,873 1,256 39,650 39,700 1,380 306 1,605 692 42,650 42,700 1,650 476 1,740 947 45,650 45,700 1,875 581 1,875 1,258 39,700 39,750 1,383 307 1,608 694 42,700 42,750 1,653 477 1,743 949 45,700 45,750 1,878 583 1,878 1,260 39,750 39,800 1,385 308 1,610 696 42,750 42,800 1,655 479 1,745 951 45,750 45,800 1,880 585 1,880 1,263 39,800 39,850 1,387 309 1,612 698 42,800 42,850 1,657 480 1,747 953 45,800 45,850 1,882 588 1,882 1,265 39,850 39,900 1,389 310 1,614 700 42,850 42,900 1,659 481 1,749 955 45,850 45,900 1,884 590 1,884 1,267 39,900 39,950 1,392 311 1,617 702 42,900 42,950 1,662 483 1,752 957 45,900 45,950 1,887 592 1,887 1,269 39,950 40,000 1,394 312 1,619 704 42,950 43,000 1,664 484 1,754 959 45,950 46,000 1,889 594 1,889 1,272 $40,000 $43,000 $46,000 40,000 40,050 1,441 337 1,621 749 43,000 43,050 1,711 485 1,756 1,004 46,000 46,050 1,891 596 1,891 1,333 40,050 40,100 1,443 338 1,623 751 43,050 43,100 1,713 486 1,758 1,006 46,050 46,100 1,893 598 1,893 1,335 40,100 40,150 1,446 339 1,626 753 43,100 43,150 1,716 488 1,761 1,008 46,100 46,150 1,896 600 1,896 1,338 40,150 40,200 1,448 340 1,628 755 43,150 43,200 1,718 489 1,763 1,010 46,150 46,200 1,898 602 1,898 1,340 40,200 40,250 1,450 341 1,630 758 43,200 43,250 1,720 490 1,765 1,013 46,200 46,250 1,900 605 1,900 1,342 40,250 40,300 1,452 342 1,632 760 43,250 43,300 1,722 492 1,767 1,015 46,250 46,300 1,902 607 1,902 1,344 40,300 40,350 1,455 343 1,635 762 43,300 43,350 1,725 493 1,770 1,017 46,300 46,350 1,905 609 1,905 1,347 40,350 40,400 1,457 344 1,637 764 43,350 43,400 1,727 494 1,772 1,019 46,350 46,400 1,907 611 1,907 1,349 40,400 40,450 1,459 345 1,639 766 43,400 43,450 1,729 495 1,774 1,021 46,400 46,450 1,909 613 1,909 1,351 40,450 40,500 1,461 346 1,641 768 43,450 43,500 1,731 497 1,776 1,023 46,450 46,500 1,911 615 1,911 1,353 40,500 40,550 1,464 372 1,644 770 43,500 43,550 1,734 498 1,779 1,025 46,500 46,550 1,914 617 1,914 1,356 40,550 40,600 1,466 373 1,646 772 43,550 43,600 1,736 499 1,781 1,027 46,550 46,600 1,916 619 1,916 1,358 40,600 40,650 1,468 374 1,648 775 43,600 43,650 1,738 500 1,783 1,030 46,600 46,650 1,918 622 1,918 1,360 40,650 40,700 1,470 375 1,650 777 43,650 43,700 1,740 502 1,785 1,032 46,650 46,700 1,920 624 1,920 1,362 40,700 40,750 1,473 376 1,653 779 43,700 43,750 1,743 503 1,788 1,034 46,700 46,750 1,923 626 1,923 1,365 40,750 40,800 1,475 377 1,655 781 43,750 43,800 1,745 504 1,790 1,036 46,750 46,800 1,925 628 1,925 1,367 40,800 40,850 1,477 379 1,657 783 43,800 43,850 1,747 506 1,792 1,038 46,800 46,850 1,927 630 1,927 1,369 40,850 40,900 1,479 380 1,659 785 43,850 43,900 1,749 507 1,794 1,040 46,850 46,900 1,929 632 1,929 1,371 40,900 40,950 1,482 381 1,662 787 43,900 43,950 1,752 508 1,797 1,042 46,900 46,950 1,932 634 1,932 1,374 40,950 41,000 1,484 382 1,664 789 43,950 44,000 1,754 509 1,799 1,044 46,950 47,000 1,934 636 1,934 1,376 $41,000 $44,000 $47,000 41,000 41,050 1,531 409 1,666 834 44,000 44,050 1801 511 1801 1102 47,000 47,050 1936 639 1936 1423 41,050 41,100 1,533 410 1,668 836 44,050 44,100 1803 513 1803 1104 47,050 47,100 1938 641 1938 1425 41,100 41,150 1,536 411 1,671 838 44,100 44,150 1806 515 1806 1106 47,100 47,150 1941 643 1941 1428 41,150 41,200 1,538 412 1,673 840 44,150 44,200 1808 517 1808 1108 47,150 47,200 1943 645 1943 1430 41,200 41,250 1,540 413 1,675 843 44,200 44,250 1,810 520 1,810 1,110 47,200 47,250 1,945 647 1,945 1,432 41,250 41,300 1,542 415 1,677 845 44,250 44,300 1,812 522 1,812 1,113 47,250 47,300 1,947 649 1,947 1,434 41,300 41,350 1,545 416 1,680 847 44,300 44,350 1,815 524 1,815 1,115 47,300 47,350 1,950 651 1,950 1,437 41,350 41,400 1,547 417 1,682 849 44,350 44,400 1,817 526 1,817 1,117 47,350 47,400 1,952 653 1,952 1,439 41,400 41,450 1,549 418 1,684 851 44,400 44,450 1,819 528 1,819 1,119 47,400 47,450 1,954 656 1,954 1,441 41,450 41,500 1,551 419 1,686 853 44,450 44,500 1,821 530 1,821 1,121 47,450 47,500 1,956 658 1,956 1,443 41,500 41,550 1,554 447 1,689 855 44,500 44,550 1,824 532 1,824 1,136 47,500 47,550 1,959 660 1,959 1,446 41,550 41,600 1,556 448 1,691 857 44,550 44,600 1,826 534 1,826 1,139 47,550 47,600 1,961 662 1,961 1,448 41,600 41,650 1,558 449 1,693 860 44,600 44,650 1,828 537 1,828 1,141 47,600 47,650 1,963 664 1,963 1,450 41,650 41,700 1,560 451 1,695 862 44,650 44,700 1,830 539 1,830 1,143 47,650 47,700 1,965 666 1,965 1,452 41,700 41,750 1,563 452 1,698 864 44,700 44,750 1,833 541 1,833 1,145 47,700 47,750 1,968 668 1,968 1,455 41,750 41,800 1,565 453 1,700 866 44,750 44,800 1,835 543 1,835 1,147 47,750 47,800 1,970 670 1,970 1,457 41,800 41,850 1,567 455 1,702 868 44,800 44,850 1,837 545 1,837 1,149 47,800 47,850 1,972 673 1,972 1,459 41,850 41,900 1,569 456 1,704 870 44,850 44,900 1,839 547 1,839 1,152 47,850 47,900 1,974 675 1,974 1,461 41,900 41,950 1,572 457 1,707 872 44,900 44,950 1,842 549 1,842 1,154 47,900 47,950 1,977 677 1,977 1,464 41,950 42,000 1,574 458 1,709 874 44,950 45,000 1,844 551 1,844 1,156 47,950 48,000 1,979 679 1,979 1,466 * This column is also used by a qualifying widow(er). If CT AGI is .... ** If CT AGI is .... ** If CT AGI is .... ** Continued on the next page **Form CT-1040 - Line 5; Form CT-1040NR/PY - Line 7

Page 41 2021 CONNECTICUT INCOME TAX TABLES ALL EXEMPTIONS AND CREDITS ARE INCLUDED And you are .... And you are .... And you are .... More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household $48,000 $51,000 $54,000 48,000 48,050 1,981 724 2,003 1,513 51,000 51,050 2,121 1,013 2,305 1,783 54,000 54,050 2,269 1,306 2,561 2053 48,050 48,100 1,983 726 2,005 1,515 51,050 51,100 2,123 1,015 2,308 1,785 54,050 54,100 2,272 1,308 2,564 2055 48,100 48,150 1,986 728 2,008 1,518 51,100 51,150 2,126 1,018 2,310 1,788 54,100 54,150 2,274 1,311 2,567 2058 48,150 48,200 1,988 730 2,010 1,520 51,150 51,200 2,128 1,020 2,313 1,790 54,150 54,200 2,277 1,313 2,570 2060 48,200 48,250 1,990 732 2,012 1,522 51,200 51,250 2,131 1,022 2,316 1,792 54,200 54,250 2,279 1,315 2,572 2062 48,250 48,300 1,992 734 2,015 1,524 51,250 51,300 2,133 1,024 2,318 1,794 54,250 54,300 2,282 1,317 2,575 2064 48,300 48,350 1,995 736 2,017 1,527 51,300 51,350 2,136 1,026 2,321 1,797 54,300 54,350 2,284 1,320 2,578 2067 48,350 48,400 1,997 738 2,019 1,529 51,350 51,400 2,138 1,029 2,324 1,799 54,350 54,400 2,287 1,322 2,581 2069 48,400 48,450 1,999 741 2,021 1,531 51,400 51,450 2,141 1,031 2,326 1,801 54,400 54,450 2,289 1,324 2,583 2071 48,450 48,500 2,001 743 2,024 1,533 51,450 51,500 2,143 1,033 2,329 1,803 54,450 54,500 2,292 1,326 2,586 2073 48,500 48,550 2,004 745 2,048 1,536 51,500 51,550 2,145 1,047 2,356 1,806 54,500 54,550 2,294 1,329 2,589 2076 48,550 48,600 2,006 747 2,050 1,538 51,550 51,600 2,148 1,049 2,358 1,808 54,550 54,600 2,296 1,331 2,592 2078 48,600 48,650 2,008 749 2,053 1,540 51,600 51,650 2,150 1,051 2,361 1,810 54,600 54,650 2,299 1,333 2,594 2080 48,650 48,700 2,010 751 2,055 1,542 51,650 51,700 2,153 1,054 2,364 1,812 54,650 54,700 2,301 1,335 2,597 2082 48,700 48,750 2,013 753 2,057 1,545 51,700 51,750 2,155 1,056 2,367 1,815 54,700 54,750 2,304 1,338 2,600 2085 48,750 48,800 2,015 755 2,060 1,547 51,750 51,800 2,158 1,058 2,369 1,817 54,750 54,800 2,306 1,340 2,603 2087 48,800 48,850 2,017 758 2,062 1,549 51,800 51,850 2,160 1,060 2,372 1,819 54,800 54,850 2,309 1,342 2,605 2089 48,850 48,900 2,019 760 2,064 1,551 51,850 51,900 2,163 1,062 2,375 1,821 54,850 54,900 2,311 1,344 2,608 2091 48,900 48,950 2,022 762 2,067 1,554 51,900 51,950 2,165 1,065 2,377 1,824 54,900 54,950 2,314 1,347 2,611 2094 48,950 49,000 2,024 764 2,069 1,556 51,950 52,000 2,168 1,067 2,380 1,826 54,950 55,000 2,316 1,349 2,614 2096 $49,000 $52,000 $55,000 49,000 49,050 2,026 809 2,094 1,603 52,000 52,050 2170 1126 2407 1873 55,000 55,050 2319 1396 2616 2143 49,050 49,100 2,028 811 2,096 1,605 52,050 52,100 2173 1128 2410 1875 55,050 55,100 2321 1398 2619 2145 49,100 49,150 2,031 813 2,098 1,608 52,100 52,150 2,175 1,131 2,413 1,878 55,100 55,150 2,324 1,401 2,622 2,148 49,150 49,200 2,033 815 2,101 1,610 52,150 52,200 2,178 1,133 2,415 1,880 55,150 55,200 2,326 1,403 2,625 2,150 49,200 49,250 2,035 817 2,103 1,612 52,200 52,250 2,180 1,135 2,418 1,882 55,200 55,250 2,329 1,405 2,627 2,152 49,250 49,300 2,037 819 2,105 1,614 52,250 52,300 2,183 1,137 2,421 1,884 55,250 55,300 2,331 1,407 2,650 2,154 49,300 49,350 2,040 821 2,108 1,617 52,300 52,350 2,185 1,140 2,423 1,887 55,300 55,350 2,334 1,410 2,653 2,157 49,350 49,400 2,042 823 2,110 1,619 52,350 52,400 2,188 1,142 2,426 1,889 55,350 55,400 2,336 1,412 2,656 2,159 49,400 49,450 2,044 826 2,112 1,621 52,400 52,450 2,190 1,144 2,429 1,891 55,400 55,450 2,339 1,414 2,658 2,161 49,450 49,500 2,046 828 2,115 1,623 52,450 52,500 2,193 1,146 2,432 1,893 55,450 55,500 2,341 1,416 2,661 2,163 49,500 49,550 2,049 830 2,140 1,626 52,500 52,550 2,195 1,149 2,459 1,896 55,500 55,550 2,343 1,419 2,664 2,166 49,550 49,600 2,051 832 2,142 1,628 52,550 52,600 2,197 1,151 2,462 1,898 55,550 55,600 2,346 1,421 2,667 2,168 49,600 49,650 2,053 834 2,144 1,630 52,600 52,650 2,200 1,153 2,464 1,900 55,600 55,650 2,348 1,423 2,669 2,170 49,650 49,700 2,055 836 2,147 1,632 52,650 52,700 2,202 1,155 2,467 1,902 55,650 55,700 2,351 1,425 2,672 2,172 49,700 49,750 2,058 838 2,149 1,635 52,700 52,750 2,205 1,158 2,470 1,905 55,700 55,750 2,353 1,428 2,675 2,175 49,750 49,800 2,060 840 2,151 1,637 52,750 52,800 2,207 1,160 2,493 1,907 55,750 55,800 2,356 1,430 2,678 2,177 49,800 49,850 2,062 843 2,154 1,639 52,800 52,850 2,210 1,162 2,495 1,909 55,800 55,850 2,358 1,432 2,680 2,179 49,850 49,900 2,064 845 2,156 1,641 52,850 52,900 2,212 1,164 2,498 1,911 55,850 55,900 2,361 1,434 2,683 2,181 49,900 49,950 2,067 847 2,158 1,644 52,900 52,950 2,215 1,167 2,501 1,914 55,900 55,950 2,363 1,437 2,686 2,184 49,950 50,000 2,069 849 2,161 1,646 52,950 53,000 2,217 1,169 2,504 1,916 55,950 56,000 2,366 1,439 2,689 2,186 $50,000 $53,000 $56,000 50,000 50,050 2071 904 2186 1693 53,000 53,050 2220 1216 2506 1963 56,000 56,050 2,368 1,486 2,691 2,233 50,050 50,100 2074 906 2189 1695 53,050 53,100 2222 1218 2509 1965 56,050 56,100 2,371 1,488 2,694 2,235 50,100 50,150 2076 908 2192 1698 53,100 53,150 2225 1221 2512 1968 56,100 56,150 2,373 1,491 2,697 2,238 50,150 50,200 2,079 911 2,194 1,700 53,150 53,200 2,227 1,223 2,515 1,970 56,150 56,200 2,376 1,493 2,700 2,240 50,200 50,250 2,081 913 2,197 1,702 53,200 53,250 2,230 1,225 2,517 1,972 56,200 56,250 2,378 1,495 2,702 2,242 50,250 50,300 2,084 915 2,218 1,704 53,250 53,300 2,232 1,227 2,520 1,974 56,250 56,300 2,381 1,497 2,705 2,244 50,300 50,350 2,086 917 2,221 1,707 53,300 53,350 2,235 1,230 2,523 1,977 56,300 56,350 2,383 1,500 2,708 2,247 50,350 50,400 2,089 919 2,224 1,709 53,350 53,400 2,237 1,232 2,526 1,979 56,350 56,400 2,386 1,502 2,711 2,249 50,400 50,450 2,091 921 2,226 1,711 53,400 53,450 2,240 1,234 2,528 1,981 56,400 56,450 2,388 1,504 2,713 2,251 50,450 50,500 2,094 923 2,229 1,713 53,450 53,500 2,242 1,236 2,531 1,983 56,450 56,500 2,391 1,506 2,716 2,253 50,500 50,550 2,096 936 2,255 1,716 53,500 53,550 2,244 1,239 2,534 1,986 56,500 56,550 2,411 1,509 2,719 2,256 50,550 50,600 2,098 939 2,258 1,718 53,550 53,600 2,247 1,241 2,537 1,988 56,550 56,600 2,413 1,511 2,722 2,258 50,600 50,650 2,101 941 2,260 1,720 53,600 53,650 2,249 1,243 2,539 1,990 56,600 56,650 2,416 1,513 2,724 2,260 50,650 50,700 2,103 943 2,263 1,722 53,650 53,700 2,252 1,245 2,542 1,992 56,650 56,700 2,418 1,515 2,727 2,262 50,700 50,750 2,106 945 2,265 1,725 53,700 53,750 2,254 1,248 2,545 1,995 56,700 56,750 2,421 1,518 2,730 2,265 50,750 50,800 2,108 947 2,268 1,727 53,750 53,800 2,257 1,250 2,548 1,997 56,750 56,800 2,423 1,520 2,733 2,267 50,800 50,850 2,111 949 2,271 1,729 53,800 53,850 2,259 1,252 2,550 1,999 56,800 56,850 2,426 1,522 2,735 2,269 50,850 50,900 2,113 952 2,273 1,731 53,850 53,900 2,262 1,254 2,553 2,001 56,850 56,900 2,428 1,524 2,738 2,271 50,900 50,950 2,116 954 2,276 1,734 53,900 53,950 2,264 1,257 2,556 2,004 56,900 56,950 2,431 1,527 2,741 2,274 50,950 51,000 2,118 956 2,279 1,736 53,950 54,000 2,267 1,259 2,559 2,006 56,950 57,000 2,433 1,529 2,744 2,276 * This column is also used by a qualifying widow(er). If CT AGI is .... ** If CT AGI is .... ** If CT AGI is .... ** Continued on the next page **Form CT-1040 - Line 5; Form CT-1040NR/PY - Line 7

Page 42 2021 CONNECTICUT INCOME TAX TABLES ALL EXEMPTIONS AND CREDITS ARE INCLUDED And you are .... And you are .... And you are .... More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household $57,000 $60,000 $63,000 57,000 57,050 2,436 1,576 2,746 2,278 60,000 60,050 2,613 1,846 2,931 2,413 63,000 63,050 2,965 2,116 3,136 2,548 57,050 57,100 2,438 1,578 2,749 2,280 60,050 60,100 2,615 1,848 2,934 2,415 63,050 63,100 2,967 2,118 3,139 2,550 57,100 57,150 2,441 1,581 2,752 2,283 60,100 60,150 2,618 1,851 2,937 2,418 63,100 63,150 2,970 2,121 3,142 2,553 57,150 57,200 2,443 1,583 2,755 2,285 60,150 60,200 2,620 1,853 2,940 2,420 63,150 63,200 2,973 2,123 3,145 2,555 57,200 57,250 2,446 1,585 2,757 2,287 60,200 60,250 2,623 1,855 2,942 2,422 63,200 63,250 2,975 2,125 3,147 2,557 57,250 57,300 2,448 1,587 2,760 2,289 60,250 60,300 2,625 1,857 2,965 2,424 63,250 63,300 2,978 2,127 3,150 2,559 57,300 57,350 2,451 1,590 2,763 2,292 60,300 60,350 2,628 1,860 2,968 2,427 63,300 63,350 2,981 2,130 3,153 2,562 57,350 57,400 2,453 1,592 2,766 2,294 60,350 60,400 2,630 1,862 2,971 2,429 63,350 63,400 2,983 2,132 3,156 2,564 57,400 57,450 2,456 1,594 2,768 2,296 60,400 60,450 2,633 1,864 2,973 2,431 63,400 63,450 2,986 2,134 3,158 2,566 57,450 57,500 2,458 1,596 2,771 2,298 60,450 60,500 2,635 1,866 2,976 2,433 63,450 63,500 2,989 2,136 3,161 2,568 57,500 57,550 2,460 1,599 2,774 2,301 60,500 60,550 2,667 1,869 2,979 2,436 63,500 63,550 3,022 2,139 3,164 2,571 57,550 57,600 2,463 1,601 2,777 2,303 60,550 60,600 2,669 1,871 2,982 2,438 63,550 63,600 3,025 2,141 3,167 2,573 57,600 57,650 2,465 1,603 2,779 2,305 60,600 60,650 2,672 1,873 2,984 2,440 63,600 63,650 3,028 2,143 3,169 2,575 57,650 57,700 2,468 1,605 2,782 2,307 60,650 60,700 2,675 1,875 2,987 2,442 63,650 63,700 3,030 2,145 3,172 2,577 57,700 57,750 2,470 1,608 2,785 2,310 60,700 60,750 2,677 1,878 2,990 2,445 63,700 63,750 3,033 2,148 3,175 2,580 57,750 57,800 2,473 1,610 2,808 2,312 60,750 60,800 2,680 1,880 2,993 2,447 63,750 63,800 3,036 2,150 3,178 2,582 57,800 57,850 2,475 1,612 2,810 2,314 60,800 60,850 2,682 1,882 2,995 2,449 63,800 63,850 3,038 2,152 3,180 2,584 57,850 57,900 2,478 1,614 2,813 2,316 60,850 60,900 2,685 1,884 2,998 2,451 63,850 63,900 3,041 2,154 3,183 2,586 57,900 57,950 2,480 1,617 2,816 2,319 60,900 60,950 2,687 1,887 3,001 2,454 63,900 63,950 3,044 2,157 3,186 2,589 57,950 58,000 2,483 1,619 2,819 2,321 60,950 61,000 2,690 1,889 3,004 2,456 63,950 64,000 3,046 2,159 3,189 2,591 $58,000 $61,000 $64,000 58,000 58,050 2,485 1,666 2,821 2,323 61,000 61,050 2,722 1,936 3,006 2,458 64,000 64,050 3,080 2,206 3,191 2,593 58,050 58,100 2,488 1,668 2,824 2,325 61,050 61,100 2,724 1,938 3,009 2,460 64,050 64,100 3,083 2,208 3,194 2,595 58,100 58,150 2,490 1,671 2,827 2,328 61,100 61,150 2,727 1,941 3,012 2,463 64,100 64,150 3,086 2,211 3,197 2,598 58,150 58,200 2,493 1,673 2,830 2,330 61,150 61,200 2,729 1,943 3,015 2,465 64,150 64,200 3,088 2,213 3,200 2,600 58,200 58,250 2,495 1,675 2,832 2,332 61,200 61,250 2,732 1,945 3,017 2,467 64,200 64,250 3,091 2,215 3,202 2,602 58,250 58,300 2,498 1,677 2,835 2,334 61,250 61,300 2,734 1,947 3,020 2,469 64,250 64,300 3,094 2,217 3,205 2,604 58,300 58,350 2,500 1,680 2,838 2,337 61,300 61,350 2,737 1,950 3,023 2,472 64,300 64,350 3,097 2,220 3,208 2,607 58,350 58,400 2,503 1,682 2,841 2,339 61,350 61,400 2,739 1,952 3,026 2,474 64,350 64,400 3,099 2,222 3,211 2,609 58,400 58,450 2,505 1,684 2,843 2,341 61,400 61,450 2,742 1,954 3,028 2,476 64,400 64,450 3,102 2,224 3,213 2,611 58,450 58,500 2,508 1,686 2,846 2,343 61,450 61,500 2,745 1,956 3,031 2,478 64,450 64,500 3,105 2,226 3,216 2,613 58,500 58,550 2,510 1,689 2,849 2,346 61,500 61,550 2,795 1,959 3,034 2,481 64,500 64,550 3,139 2,229 3,219 2,616 58,550 58,600 2,512 1,691 2,852 2,348 61,550 61,600 2,798 1,961 3,037 2,483 64,550 64,600 3,142 2,231 3,222 2,618 58,600 58,650 2,515 1,693 2,854 2,350 61,600 61,650 2,801 1,963 3,039 2,485 64,600 64,650 3,144 2,233 3,224 2,620 58,650 58,700 2,517 1,695 2,857 2,352 61,650 61,700 2,803 1,965 3,042 2,487 64,650 64,700 3,147 2,235 3,227 2,622 58,700 58,750 2,520 1,698 2,860 2,355 61,700 61,750 2,806 1,968 3,045 2,490 64,700 64,750 3,150 2,238 3,230 2,625 58,750 58,800 2,522 1,700 2,863 2,357 61,750 61,800 2,808 1,970 3,048 2,492 64,750 64,800 3,153 2,240 3,233 2,627 58,800 58,850 2,525 1,702 2,865 2,359 61,800 61,850 2,811 1,972 3,050 2,494 64,800 64,850 3,155 2,242 3,235 2,629 58,850 58,900 2,527 1,704 2,868 2,361 61,850 61,900 2,814 1,974 3,053 2,496 64,850 64,900 3,158 2,244 3,238 2,631 58,900 58,950 2,530 1,707 2,871 2,364 61,900 61,950 2,816 1,977 3,056 2,499 64,900 64,950 3,161 2,247 3,241 2,634 58,950 59,000 2,532 1,709 2,874 2,366 61,950 62,000 2,819 1,979 3,059 2,501 64,950 65,000 3,164 2,249 3,244 2,636 $59,000 $62,000 $65,000 59,000 59,050 2,535 1,756 2,876 2,368 62,000 62,050 2851 2026 3061 2503 65,000 65,050 3166 2296 3246 2638 59,050 59,100 2,537 1,758 2,879 2,370 62,050 62,100 2854 2028 3064 2505 65,050 65,100 3169 2298 3249 2640 59,100 59,150 2,540 1,761 2,882 2,373 62,100 62,150 2857 2031 3067 2508 65,100 65,150 3172 2301 3252 2643 59,150 59,200 2,542 1,763 2,885 2,375 62,150 62,200 2,859 2,033 3,070 2,510 65,150 65,200 3,175 2,303 3,255 2,645 59,200 59,250 2,545 1,765 2,887 2,377 62,200 62,250 2,862 2,035 3,072 2,512 65,200 65,250 3,177 2,305 3,257 2,647 59,250 59,300 2,547 1,767 2,890 2,379 62,250 62,300 2,864 2,037 3,075 2,514 65,250 65,300 3,180 2,307 3,280 2,649 59,300 59,350 2,550 1,770 2,893 2,382 62,300 62,350 2,867 2,040 3,078 2,517 65,300 65,350 3,183 2,310 3,283 2,652 59,350 59,400 2,552 1,772 2,896 2,384 62,350 62,400 2,870 2,042 3,081 2,519 65,350 65,400 3,186 2,312 3,286 2,654 59,400 59,450 2,555 1,774 2,898 2,386 62,400 62,450 2,872 2,044 3,083 2,521 65,400 65,450 3,188 2,314 3,288 2,656 59,450 59,500 2,557 1,776 2,901 2,388 62,450 62,500 2,875 2,046 3,086 2,523 65,450 65,500 3,191 2,316 3,291 2,658 59,500 59,550 2,559 1,779 2,904 2,391 62,500 62,550 2,908 2,049 3,089 2,526 65,500 65,550 3,194 2,319 3,294 2,661 59,550 59,600 2,562 1,781 2,907 2,393 62,550 62,600 2,910 2,051 3,092 2,528 65,550 65,600 3,197 2,321 3,297 2,663 59,600 59,650 2,564 1,783 2,909 2,395 62,600 62,650 2,913 2,053 3,094 2,530 65,600 65,650 3,199 2,323 3,299 2,665 59,650 59,700 2,567 1,785 2,912 2,397 62,650 62,700 2,916 2,055 3,097 2,532 65,650 65,700 3,202 2,325 3,302 2,667 59,700 59,750 2,569 1,788 2,915 2,400 62,700 62,750 2,918 2,058 3,100 2,535 65,700 65,750 3,205 2,328 3,305 2,670 59,750 59,800 2,572 1,790 2,918 2,402 62,750 62,800 2,921 2,060 3,123 2,537 65,750 65,800 3,208 2,330 3,308 2,672 59,800 59,850 2,574 1,792 2,920 2,404 62,800 62,850 2,924 2,062 3,125 2,539 65,800 65,850 3,210 2,332 3,310 2,674 59,850 59,900 2,577 1,794 2,923 2,406 62,850 62,900 2,926 2,064 3,128 2,541 65,850 65,900 3,213 2,334 3,313 2,676 59,900 59,950 2,579 1,797 2,926 2,409 62,900 62,950 2,929 2,067 3,131 2,544 65,900 65,950 3,216 2,337 3,316 2,679 59,950 60,000 2,582 1,799 2,929 2,411 62,950 63,000 2,931 2,069 3,134 2,546 65,950 66,000 3,219 2,339 3,319 2,681 * This column is also used by a qualifying widow(er). If CT AGI is .... ** If CT AGI is .... ** If CT AGI is .... ** Continued on the next page **Form CT-1040 - Line 5; Form CT-1040NR/PY - Line 7

Page 43 2021 CONNECTICUT INCOME TAX TABLES ALL EXEMPTIONS AND CREDITS ARE INCLUDED And you are .... And you are .... And you are .... More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household $66,000 $69,000 $72,000 66,000 66,050 3,221 2,386 3,321 2,683 69,000 69,050 3,406 2,656 3,506 2,818 72,000 72,050 3,591 2,881 3,691 2,953 66,050 66,100 3,224 2,388 3,324 2,685 69,050 69,100 3,409 2,658 3,509 2,820 72,050 72,100 3,594 2,883 3,694 2,955 66,100 66,150 3,227 2,391 3,327 2,688 69,100 69,150 3,412 2,661 3,512 2,823 72,100 72,150 3,597 2,886 3,697 2,958 66,150 66,200 3,230 2,393 3,330 2,690 69,150 69,200 3,415 2,663 3,515 2,825 72,150 72,200 3,600 2,888 3,700 2,960 66,200 66,250 3,232 2,395 3,332 2,692 69,200 69,250 3,417 2,665 3,517 2,827 72,200 72,250 3,602 2,890 3,702 2,962 66,250 66,300 3,235 2,397 3,335 2,694 69,250 69,300 3,420 2,667 3,520 2,829 72,250 72,300 3,605 2,892 3,705 2,964 66,300 66,350 3,238 2,400 3,338 2,697 69,300 69,350 3,423 2,670 3,523 2,832 72,300 72,350 3,608 2,895 3,708 2,967 66,350 66,400 3,241 2,402 3,341 2,699 69,350 69,400 3,426 2,672 3,526 2,834 72,350 72,400 3,611 2,897 3,711 2,969 66,400 66,450 3,243 2,404 3,343 2,701 69,400 69,450 3,428 2,674 3,528 2,836 72,400 72,450 3,613 2,899 3,713 2,971 66,450 66,500 3,246 2,406 3,346 2,703 69,450 69,500 3,431 2,676 3,531 2,838 72,450 72,500 3,616 2,901 3,716 2,973 66,500 66,550 3,269 2,409 3,349 2,706 69,500 69,550 3,434 2,679 3,534 2,841 72,500 72,550 3,619 2,904 3,719 2,976 66,550 66,600 3,272 2,411 3,352 2,708 69,550 69,600 3,437 2,681 3,537 2,843 72,550 72,600 3,622 2,906 3,722 2,978 66,600 66,650 3,274 2,413 3,354 2,710 69,600 69,650 3,439 2,683 3,539 2,845 72,600 72,650 3,624 2,908 3,724 2,980 66,650 66,700 3,277 2,415 3,357 2,712 69,650 69,700 3,442 2,685 3,542 2,847 72,650 72,700 3,627 2,910 3,727 2,982 66,700 66,750 3,280 2,418 3,360 2,715 69,700 69,750 3,445 2,688 3,545 2,850 72,700 72,750 3,630 2,913 3,730 2,985 66,750 66,800 3,283 2,420 3,363 2,717 69,750 69,800 3,448 2,690 3,548 2,852 72,750 72,800 3,633 2,915 3,753 2,987 66,800 66,850 3,285 2,422 3,365 2,719 69,800 69,850 3,450 2,692 3,550 2,854 72,800 72,850 3,635 2,917 3,755 2,989 66,850 66,900 3,288 2,424 3,368 2,721 69,850 69,900 3,453 2,694 3,553 2,856 72,850 72,900 3,638 2,919 3,758 2,991 66,900 66,950 3,291 2,427 3,371 2,724 69,900 69,950 3,456 2,697 3,556 2,859 72,900 72,950 3,641 2,922 3,761 2,994 66,950 67,000 3,294 2,429 3,374 2,726 69,950 70,000 3,459 2,699 3,559 2,861 72,950 73,000 3,644 2,924 3,764 2,996 $67,000 $70,000 $73,000 67,000 67,050 3,296 2,476 3,376 2,728 70,000 70,050 3,461 2,746 3,561 2,863 73,000 73,050 3,646 2,926 3,766 2,998 67,050 67,100 3,299 2,478 3,379 2,730 70,050 70,100 3,464 2,748 3,564 2,865 73,050 73,100 3,649 2,928 3,769 3,000 67,100 67,150 3,302 2,481 3,382 2,733 70,100 70,150 3,467 2,751 3,567 2,868 73,100 73,150 3,652 2,931 3,772 3,003 67,150 67,200 3,305 2,483 3,385 2,735 70,150 70,200 3,470 2,753 3,570 2,870 73,150 73,200 3,655 2,933 3,775 3,005 67,200 67,250 3,307 2,485 3,387 2,737 70,200 70,250 3,472 2,755 3,572 2,872 73,200 73,250 3,657 2,935 3,777 3,007 67,250 67,300 3,310 2,487 3,390 2,739 70,250 70,300 3,475 2,757 3,595 2,874 73,250 73,300 3,660 2,937 3,780 3,009 67,300 67,350 3,313 2,490 3,393 2,742 70,300 70,350 3,478 2,760 3,598 2,877 73,300 73,350 3,663 2,940 3,783 3,012 67,350 67,400 3,316 2,492 3,396 2,744 70,350 70,400 3,481 2,762 3,601 2,879 73,350 73,400 3,666 2,942 3,786 3,014 67,400 67,450 3,318 2,494 3,398 2,746 70,400 70,450 3,483 2,764 3,603 2,881 73,400 73,450 3,668 2,944 3,788 3,016 67,450 67,500 3,321 2,496 3,401 2,748 70,450 70,500 3,486 2,766 3,606 2,883 73,450 73,500 3,671 2,946 3,791 3,018 67,500 67,550 3,324 2,499 3,404 2,751 70,500 70,550 3,489 2,769 3,609 2,886 73,500 73,550 3,674 2,949 3,794 3,021 67,550 67,600 3,327 2,501 3,407 2,753 70,550 70,600 3,492 2,771 3,612 2,888 73,550 73,600 3,677 2,951 3,797 3,023 67,600 67,650 3,329 2,503 3,409 2,755 70,600 70,650 3,494 2,773 3,614 2,890 73,600 73,650 3,679 2,953 3,799 3,025 67,650 67,700 3,332 2,505 3,412 2,757 70,650 70,700 3,497 2,775 3,617 2,892 73,650 73,700 3,682 2,955 3,802 3,027 67,700 67,750 3,335 2,508 3,415 2,760 70,700 70,750 3,500 2,778 3,620 2,895 73,700 73,750 3,685 2,958 3,805 3,030 67,750 67,800 3,338 2,510 3,438 2,762 70,750 70,800 3,503 2,780 3,623 2,897 73,750 73,800 3,688 2,960 3,808 3,032 67,800 67,850 3,340 2,512 3,440 2,764 70,800 70,850 3,505 2,782 3,625 2,899 73,800 73,850 3,690 2,962 3,810 3,034 67,850 67,900 3,343 2,514 3,443 2,766 70,850 70,900 3,508 2,784 3,628 2,901 73,850 73,900 3,693 2,964 3,813 3,036 67,900 67,950 3,346 2,517 3,446 2,769 70,900 70,950 3,511 2,787 3,631 2,904 73,900 73,950 3,696 2,967 3,816 3,039 67,950 68,000 3,349 2,519 3,449 2,771 70,950 71,000 3,514 2,789 3,634 2,906 73,950 74,000 3,699 2,969 3,819 3,041 $68,000 $71,000 $74,000 68,000 68,050 3351 2566 3451 2773 71,000 71,050 3516 2836 3636 2908 74,000 74,050 3701 2971 3821 3077 68,050 68,100 3354 2568 3454 2775 71,050 71,100 3519 2838 3639 2910 74,050 74,100 3704 2973 3824 3079 68,100 68,150 3357 2571 3457 2778 71,100 71,150 3522 2841 3642 2913 74,100 74,150 3707 2976 3827 3081 68,150 68,200 3360 2573 3460 2780 71,150 71,200 3525 2843 3645 2915 74,150 74,200 3710 2978 3830 3084 68,200 68,250 3,362 2,575 3,462 2,782 71,200 71,250 3,527 2,845 3,647 2,917 74,200 74,250 3,712 2,980 3,832 3,086 68,250 68,300 3,365 2,577 3,465 2,784 71,250 71,300 3,530 2,847 3,650 2,919 74,250 74,300 3,715 2,982 3,835 3,088 68,300 68,350 3,368 2,580 3,468 2,787 71,300 71,350 3,533 2,850 3,653 2,922 74,300 74,350 3,718 2,985 3,838 3,091 68,350 68,400 3,371 2,582 3,471 2,789 71,350 71,400 3,536 2,852 3,656 2,924 74,350 74,400 3,721 2,987 3,841 3,093 68,400 68,450 3,373 2,584 3,473 2,791 71,400 71,450 3,538 2,854 3,658 2,926 74,400 74,450 3,723 2,989 3,843 3,095 68,450 68,500 3,376 2,586 3,476 2,793 71,450 71,500 3,541 2,856 3,661 2,928 74,450 74,500 3,726 2,991 3,846 3,097 68,500 68,550 3,379 2,589 3,479 2,796 71,500 71,550 3,564 2,859 3,664 2,931 74,500 74,550 3,729 2,994 3,849 3,134 68,550 68,600 3,382 2,591 3,482 2,798 71,550 71,600 3,567 2,861 3,667 2,933 74,550 74,600 3,732 2,996 3,852 3,136 68,600 68,650 3,384 2,593 3,484 2,800 71,600 71,650 3,569 2,863 3,669 2,935 74,600 74,650 3,734 2,998 3,854 3,138 68,650 68,700 3,387 2,595 3,487 2,802 71,650 71,700 3,572 2,865 3,672 2,937 74,650 74,700 3,737 3,000 3,857 3,141 68,700 68,750 3,390 2,598 3,490 2,805 71,700 71,750 3,575 2,868 3,675 2,940 74,700 74,750 3,740 3,003 3,860 3,143 68,750 68,800 3,393 2,600 3,493 2,807 71,750 71,800 3,578 2,870 3,678 2,942 74,750 74,800 3,743 3,005 3,863 3,145 68,800 68,850 3,395 2,602 3,495 2,809 71,800 71,850 3,580 2,872 3,680 2,944 74,800 74,850 3,745 3,007 3,865 3,148 68,850 68,900 3,398 2,604 3,498 2,811 71,850 71,900 3,583 2,874 3,683 2,946 74,850 74,900 3,748 3,009 3,868 3,150 68,900 68,950 3,401 2,607 3,501 2,814 71,900 71,950 3,586 2,877 3,686 2,949 74,900 74,950 3,751 3,012 3,871 3,152 68,950 69,000 3,404 2,609 3,504 2,816 71,950 72,000 3,589 2,879 3,689 2,951 74,950 75,000 3,754 3,014 3,874 3,154 * This column is also used by a qualifying widow(er). If CT AGI is .... ** Continued on the next page If CT AGI is .... ** If CT AGI is .... ** **Form CT-1040 - Line 5; Form CT-1040NR/PY - Line 7

Page 44 2021 CONNECTICUT INCOME TAX TABLES ALL EXEMPTIONS AND CREDITS ARE INCLUDED And you are .... And you are .... And you are .... More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household $75,000 $78,000 $81,000 75,000 75,050 3,756 3,016 3,876 3,191 78,000 78,050 3,941 3,151 4,041 3,545 81,000 81,050 4,106 3,286 4,206 3,768 75,050 75,100 3,759 3,018 3,879 3,193 78,050 78,100 3,944 3,153 4,044 3,548 81,050 81,100 4,109 3,288 4,209 3,771 75,100 75,150 3,762 3,021 3,882 3,196 78,100 78,150 3,947 3,156 4,047 3,550 81,100 81,150 4,112 3,291 4,212 3,774 75,150 75,200 3,765 3,023 3,885 3,198 78,150 78,200 3,950 3,158 4,050 3,553 81,150 81,200 4,115 3,293 4,215 3,777 75,200 75,250 3,767 3,025 3,887 3,200 78,200 78,250 3,952 3,160 4,052 3,555 81,200 81,250 4,117 3,295 4,217 3,779 75,250 75,300 3,770 3,027 3,890 3,203 78,250 78,300 3,955 3,162 4,055 3,558 81,250 81,300 4,120 3,297 4,220 3,782 75,300 75,350 3,773 3,030 3,893 3,205 78,300 78,350 3,958 3,165 4,058 3,560 81,300 81,350 4,123 3,300 4,223 3,785 75,350 75,400 3,776 3,032 3,896 3,207 78,350 78,400 3,961 3,167 4,061 3,563 81,350 81,400 4,126 3,302 4,226 3,788 75,400 75,450 3,778 3,034 3,898 3,210 78,400 78,450 3,963 3,169 4,063 3,565 81,400 81,450 4,128 3,304 4,228 3,790 75,450 75,500 3,781 3,036 3,901 3,212 78,450 78,500 3,966 3,171 4,066 3,568 81,450 81,500 4,131 3,306 4,231 3,793 75,500 75,550 3,784 3,039 3,904 3,249 78,500 78,550 3,969 3,174 4,069 3,638 81,500 81,550 4,154 3,309 4,234 3,796 75,550 75,600 3,787 3,041 3,907 3,251 78,550 78,600 3,972 3,176 4,072 3,641 81,550 81,600 4,157 3,311 4,237 3,799 75,600 75,650 3,789 3,043 3,909 3,254 78,600 78,650 3,974 3,178 4,074 3,643 81,600 81,650 4,159 3,313 4,239 3,801 75,650 75,700 3,792 3,045 3,912 3,256 78,650 78,700 3,977 3,180 4,077 3,646 81,650 81,700 4,162 3,315 4,242 3,804 75,700 75,750 3,795 3,048 3,915 3,258 78,700 78,750 3,980 3,183 4,080 3,648 81,700 81,750 4,165 3,318 4,245 3,807 75,750 75,800 3,798 3,050 3,918 3,261 78,750 78,800 3,983 3,185 4,083 3,651 81,750 81,800 4,168 3,320 4,248 3,810 75,800 75,850 3,800 3,052 3,920 3,263 78,800 78,850 3,985 3,187 4,085 3,653 81,800 81,850 4,170 3,322 4,250 3,812 75,850 75,900 3,803 3,054 3,923 3,265 78,850 78,900 3,988 3,189 4,088 3,656 81,850 81,900 4,173 3,324 4,253 3,815 75,900 75,950 3,806 3,057 3,926 3,268 78,900 78,950 3,991 3,192 4,091 3,658 81,900 81,950 4,176 3,327 4,256 3,818 75,950 76,000 3,809 3,059 3,929 3,270 78,950 79,000 3,994 3,194 4,094 3,661 81,950 82,000 4,179 3,329 4,259 3,821 $76,000 $79,000 $82,000 76,000 76,050 3,811 3,061 3,931 3,307 79,000 79,050 3,996 3,196 4,096 3,663 82,000 82,050 4,181 3,331 4,261 3,823 76,050 76,100 3,814 3,063 3,934 3,310 79,050 79,100 3,999 3,198 4,099 3,666 82,050 82,100 4,184 3,333 4,264 3,826 76,100 76,150 3,817 3,066 3,937 3,312 79,100 79,150 4,002 3,201 4,102 3,668 82,100 82,150 4,187 3,336 4,267 3,829 76,150 76,200 3,820 3,068 3,940 3,314 79,150 79,200 4,005 3,203 4,105 3,671 82,150 82,200 4,190 3,338 4,270 3,832 76,200 76,250 3,822 3,070 3,942 3,317 79,200 79,250 4,007 3,205 4,107 3,673 82,200 82,250 4,192 3,340 4,272 3,834 76,250 76,300 3,825 3,072 3,945 3,319 79,250 79,300 4,010 3,207 4,110 3,676 82,250 82,300 4,195 3,342 4,275 3,837 76,300 76,350 3,828 3,075 3,948 3,321 79,300 79,350 4,013 3,210 4,113 3,678 82,300 82,350 4,198 3,345 4,278 3,840 76,350 76,400 3,831 3,077 3,951 3,324 79,350 79,400 4,016 3,212 4,116 3,681 82,350 82,400 4,201 3,347 4,281 3,843 76,400 76,450 3,833 3,079 3,953 3,326 79,400 79,450 4,018 3,214 4,118 3,683 82,400 82,450 4,203 3,349 4,283 3,845 76,450 76,500 3,836 3,081 3,956 3,329 79,450 79,500 4,021 3,216 4,121 3,686 82,450 82,500 4,206 3,351 4,286 3,848 76,500 76,550 3,859 3,084 3,959 3,366 79,500 79,550 4,024 3,219 4,124 3,688 82,500 82,550 4,209 3,354 4,289 3,883 76,550 76,600 3,862 3,086 3,962 3,368 79,550 79,600 4,027 3,221 4,127 3,691 82,550 82,600 4,212 3,356 4,292 3,886 76,600 76,650 3,864 3,088 3,964 3,371 79,600 79,650 4,029 3,223 4,129 3,693 82,600 82,650 4,214 3,358 4,294 3,888 76,650 76,700 3,867 3,090 3,967 3,373 79,650 79,700 4,032 3,225 4,132 3,696 82,650 82,700 4,217 3,360 4,297 3,891 76,700 76,750 3,870 3,093 3,970 3,376 79,700 79,750 4,035 3,228 4,135 3,698 82,700 82,750 4,220 3,363 4,300 3,894 76,750 76,800 3,873 3,095 3,973 3,378 79,750 79,800 4,038 3,230 4,138 3,701 82,750 82,800 4,223 3,365 4,303 3,897 76,800 76,850 3,875 3,097 3,975 3,380 79,800 79,850 4,040 3,232 4,140 3,703 82,800 82,850 4,225 3,367 4,305 3,899 76,850 76,900 3,878 3,099 3,978 3,383 79,850 79,900 4,043 3,234 4,143 3,706 82,850 82,900 4,228 3,369 4,308 3,902 76,900 76,950 3,881 3,102 3,981 3,385 79,900 79,950 4,046 3,237 4,146 3,708 82,900 82,950 4,231 3,372 4,311 3,905 76,950 77,000 3,884 3,104 3,984 3,388 79,950 80,000 4,049 3,239 4,149 3,711 82,950 83,000 4,234 3,374 4,314 3,908 $77,000 $80,000 $83,000 77,000 77,050 3,886 3,106 3,986 3,425 80,000 80,050 4,051 3,241 4,151 3,713 83,000 83,050 4,236 3,376 4,316 3,910 77,050 77,100 3,889 3,108 3,989 3,428 80,050 80,100 4,054 3,243 4,154 3,716 83,050 83,100 4,239 3,378 4,319 3,913 77,100 77,150 3,892 3,111 3,992 3,430 80,100 80,150 4,057 3,246 4,157 3,719 83,100 83,150 4,242 3,381 4,322 3,916 77,150 77,200 3,895 3,113 3,995 3,433 80,150 80,200 4,060 3,248 4,160 3,722 83,150 83,200 4,245 3,383 4,325 3,919 77,200 77,250 3,897 3,115 3,997 3,435 80,200 80,250 4,062 3,250 4,162 3,724 83,200 83,250 4,247 3,385 4,327 3,921 77,250 77,300 3,900 3,117 4,000 3,437 80,250 80,300 4,065 3,252 4,165 3,727 83,250 83,300 4,250 3,387 4,330 3,924 77,300 77,350 3,903 3,120 4,003 3,440 80,300 80,350 4,068 3,255 4,168 3,730 83,300 83,350 4,253 3,390 4,333 3,927 77,350 77,400 3,906 3,122 4,006 3,442 80,350 80,400 4,071 3,257 4,171 3,733 83,350 83,400 4,256 3,392 4,336 3,930 77,400 77,450 3,908 3,124 4,008 3,445 80,400 80,450 4,073 3,259 4,173 3,735 83,400 83,450 4,258 3,394 4,338 3,932 77,450 77,500 3,911 3,126 4,011 3,447 80,450 80,500 4,076 3,261 4,176 3,738 83,450 83,500 4,261 3,396 4,341 3,935 77,500 77,550 3,914 3,129 4,014 3,485 80,500 80,550 4,079 3,264 4,179 3,741 83,500 83,550 4,264 3,399 4,344 3,938 77,550 77,600 3,917 3,131 4,017 3,488 80,550 80,600 4,082 3,266 4,182 3,744 83,550 83,600 4,267 3,401 4,347 3,941 77,600 77,650 3,919 3,133 4,019 3,490 80,600 80,650 4,084 3,268 4,184 3,746 83,600 83,650 4,269 3,403 4,349 3,943 77,650 77,700 3,922 3,135 4,022 3,492 80,650 80,700 4,087 3,270 4,187 3,749 83,650 83,700 4,272 3,405 4,352 3,946 77,700 77,750 3,925 3,138 4,025 3,495 80,700 80,750 4,090 3,273 4,190 3,752 83,700 83,750 4,275 3,408 4,355 3,949 77,750 77,800 3,928 3,140 4,028 3,497 80,750 80,800 4,093 3,275 4,193 3,755 83,750 83,800 4,278 3,410 4,358 3,952 77,800 77,850 3,930 3,142 4,030 3,500 80,800 80,850 4,095 3,277 4,195 3,757 83,800 83,850 4,280 3,412 4,360 3,954 77,850 77,900 3,933 3,144 4,033 3,502 80,850 80,900 4,098 3,279 4,198 3,760 83,850 83,900 4,283 3,414 4,363 3,957 77,900 77,950 3,936 3,147 4,036 3,505 80,900 80,950 4,101 3,282 4,201 3,763 83,900 83,950 4,286 3,417 4,366 3,960 77,950 78,000 3,939 3,149 4,039 3,507 80,950 81,000 4,104 3,284 4,204 3,766 83,950 84,000 4,289 3,419 4,369 3,963 * This column is also used by a qualifying widow(er). If CT AGI is .... ** If CT AGI is .... ** If CT AGI is .... ** Continued on the next page **Form CT-1040 - Line 5; Form CT-1040NR/PY - Line 7

Page 45 2021 CONNECTICUT INCOME TAX TABLES ALL EXEMPTIONS AND CREDITS ARE INCLUDED And you are .... And you are .... And you are .... More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household $84,000 $87,000 $90,000 84,000 84,050 4,291 3,421 4,371 3,965 87,000 87,050 4,476 3,556 4,536 4,162 90,000 90,050 4,641 3,691 4,701 4,327 84,050 84,100 4,294 3,423 4,374 3,968 87,050 87,100 4,479 3,558 4,539 4,165 90,050 90,100 4,644 3,693 4,704 4,330 84,100 84,150 4,297 3,426 4,377 3,971 87,100 87,150 4,482 3,561 4,542 4,168 90,100 90,150 4,647 3,696 4,707 4,333 84,150 84,200 4,300 3,428 4,380 3,974 87,150 87,200 4,485 3,563 4,545 4,171 90,150 90,200 4,650 3,698 4,710 4,336 84,200 84,250 4,302 3,430 4,382 3,976 87,200 87,250 4,487 3,565 4,547 4,173 90,200 90,250 4,652 3,700 4,712 4,338 84,250 84,300 4,305 3,432 4,385 3,979 87,250 87,300 4,490 3,567 4,550 4,176 90,250 90,300 4,655 3,702 4,715 4,341 84,300 84,350 4,308 3,435 4,388 3,982 87,300 87,350 4,493 3,570 4,553 4,179 90,300 90,350 4,658 3,705 4,718 4,344 84,350 84,400 4,311 3,437 4,391 3,985 87,350 87,400 4,496 3,572 4,556 4,182 90,350 90,400 4,661 3,707 4,721 4,347 84,400 84,450 4,313 3,439 4,393 3,987 87,400 87,450 4,498 3,574 4,558 4,184 90,400 90,450 4,663 3,709 4,723 4,349 84,450 84,500 4,316 3,441 4,396 3,990 87,450 87,500 4,501 3,576 4,561 4,187 90,450 90,500 4,666 3,711 4,726 4,352 84,500 84,550 4,319 3,444 4,399 3,993 87,500 87,550 4,504 3,579 4,564 4,190 90,500 90,550 4,669 3,714 4,729 4,387 84,550 84,600 4,322 3,446 4,402 3,996 87,550 87,600 4,507 3,581 4,567 4,193 90,550 90,600 4,672 3,716 4,732 4,390 84,600 84,650 4,324 3,448 4,404 3,998 87,600 87,650 4,509 3,583 4,569 4,195 90,600 90,650 4,674 3,718 4,734 4,392 84,650 84,700 4,327 3,450 4,407 4,001 87,650 87,700 4,512 3,585 4,572 4,198 90,650 90,700 4,677 3,720 4,737 4,395 84,700 84,750 4,330 3,453 4,410 4,004 87,700 87,750 4,515 3,588 4,575 4,201 90,700 90,750 4,680 3,723 4,740 4,398 84,750 84,800 4,333 3,455 4,413 4,007 87,750 87,800 4,518 3,590 4,578 4,204 90,750 90,800 4,683 3,725 4,743 4,401 84,800 84,850 4,335 3,457 4,415 4,009 87,800 87,850 4,520 3,592 4,580 4,206 90,800 90,850 4,685 3,727 4,745 4,403 84,850 84,900 4,338 3,459 4,418 4,012 87,850 87,900 4,523 3,594 4,583 4,209 90,850 90,900 4,688 3,729 4,748 4,406 84,900 84,950 4,341 3,462 4,421 4,015 87,900 87,950 4,526 3,597 4,586 4,212 90,900 90,950 4,691 3,732 4,751 4,409 84,950 85,000 4,344 3,464 4,424 4,018 87,950 88,000 4,529 3,599 4,589 4,215 90,950 91,000 4,694 3,734 4,754 4,412 $85,000 $88,000 $91,000 85,000 85,050 4,346 3,466 4,426 4,020 88,000 88,050 4,531 3,601 4,591 4,217 91,000 91,050 4,696 3,736 4,756 4,414 85,050 85,100 4,349 3,468 4,429 4,023 88,050 88,100 4,534 3,603 4,594 4,220 91,050 91,100 4,699 3,738 4,759 4,417 85,100 85,150 4,352 3,471 4,432 4,026 88,100 88,150 4,537 3,606 4,597 4,223 91,100 91,150 4,702 3,741 4,762 4,420 85,150 85,200 4,355 3,473 4,435 4,029 88,150 88,200 4,540 3,608 4,600 4,226 91,150 91,200 4,705 3,743 4,765 4,423 85,200 85,250 4,357 3,475 4,437 4,031 88,200 88,250 4,542 3,610 4,602 4,228 91,200 91,250 4,707 3,745 4,767 4,425 85,250 85,300 4,360 3,477 4,440 4,034 88,250 88,300 4,545 3,612 4,605 4,231 91,250 91,300 4,710 3,747 4,770 4,428 85,300 85,350 4,363 3,480 4,443 4,037 88,300 88,350 4,548 3,615 4,608 4,234 91,300 91,350 4,713 3,750 4,773 4,431 85,350 85,400 4,366 3,482 4,446 4,040 88,350 88,400 4,551 3,617 4,611 4,237 91,350 91,400 4,716 3,752 4,776 4,434 85,400 85,450 4,368 3,484 4,448 4,042 88,400 88,450 4,553 3,619 4,613 4,239 91,400 91,450 4,718 3,754 4,778 4,436 85,450 85,500 4,371 3,486 4,451 4,045 88,450 88,500 4,556 3,621 4,616 4,242 91,450 91,500 4,721 3,756 4,781 4,439 85,500 85,550 4,374 3,489 4,454 4,048 88,500 88,550 4,559 3,624 4,619 4,245 91,500 91,550 4,744 3,759 4,784 4,442 85,550 85,600 4,377 3,491 4,457 4,051 88,550 88,600 4,562 3,626 4,622 4,248 91,550 91,600 4,747 3,761 4,787 4,445 85,600 85,650 4,379 3,493 4,459 4,053 88,600 88,650 4,564 3,628 4,624 4,250 91,600 91,650 4,749 3,763 4,789 4,447 85,650 85,700 4,382 3,495 4,462 4,056 88,650 88,700 4,567 3,630 4,627 4,253 91,650 91,700 4,752 3,765 4,792 4,450 85,700 85,750 4,385 3,498 4,465 4,059 88,700 88,750 4,570 3,633 4,630 4,256 91,700 91,750 4,755 3,768 4,795 4,453 85,750 85,800 4,388 3,500 4,468 4,062 88,750 88,800 4,573 3,635 4,633 4,259 91,750 91,800 4,758 3,770 4,798 4,456 85,800 85,850 4,390 3,502 4,470 4,064 88,800 88,850 4,575 3,637 4,635 4,261 91,800 91,850 4,760 3,772 4,800 4,458 85,850 85,900 4,393 3,504 4,473 4,067 88,850 88,900 4,578 3,639 4,638 4,264 91,850 91,900 4,763 3,774 4,803 4,461 85,900 85,950 4,396 3,507 4,476 4,070 88,900 88,950 4,581 3,642 4,641 4,267 91,900 91,950 4,766 3,777 4,806 4,464 85,950 86,000 4,399 3,509 4,479 4,073 88,950 89,000 4,584 3,644 4,644 4,270 91,950 92,000 4,769 3,779 4,809 4,467 $86,000 $89,000 $92,000 86,000 86,050 4,401 3,511 4,481 4,075 89,000 89,050 4,586 3,646 4,646 4,272 92,000 92,050 4,771 3,781 4,811 4,469 86,050 86,100 4,404 3,513 4,484 4,078 89,050 89,100 4,589 3,648 4,649 4,275 92,050 92,100 4,774 3,783 4,814 4,472 86,100 86,150 4,407 3,516 4,487 4,081 89,100 89,150 4,592 3,651 4,652 4,278 92,100 92,150 4,777 3,786 4,817 4,475 86,150 86,200 4,410 3,518 4,490 4,084 89,150 89,200 4,595 3,653 4,655 4,281 92,150 92,200 4,780 3,788 4,820 4,478 86,200 86,250 4,412 3,520 4,492 4,086 89,200 89,250 4,597 3,655 4,657 4,283 92,200 92,250 4,782 3,790 4,822 4,480 86,250 86,300 4,415 3,522 4,495 4,089 89,250 89,300 4,600 3,657 4,660 4,286 92,250 92,300 4,785 3,792 4,825 4,483 86,300 86,350 4,418 3,525 4,498 4,092 89,300 89,350 4,603 3,660 4,663 4,289 92,300 92,350 4,788 3,795 4,828 4,486 86,350 86,400 4,421 3,527 4,501 4,095 89,350 89,400 4,606 3,662 4,666 4,292 92,350 92,400 4,791 3,797 4,831 4,489 86,400 86,450 4,423 3,529 4,503 4,097 89,400 89,450 4,608 3,664 4,668 4,294 92,400 92,450 4,793 3,799 4,833 4,491 86,450 86,500 4,426 3,531 4,506 4,100 89,450 89,500 4,611 3,666 4,671 4,297 92,450 92,500 4,796 3,801 4,836 4,494 86,500 86,550 4,449 3,534 4,509 4,135 89,500 89,550 4,614 3,669 4,674 4,300 92,500 92,550 4,799 3,804 4,839 4,497 86,550 86,600 4,452 3,536 4,512 4,138 89,550 89,600 4,617 3,671 4,677 4,303 92,550 92,600 4,802 3,806 4,842 4,500 86,600 86,650 4,454 3,538 4,514 4,140 89,600 89,650 4,619 3,673 4,679 4,305 92,600 92,650 4,804 3,808 4,844 4,502 86,650 86,700 4,457 3,540 4,517 4,143 89,650 89,700 4,622 3,675 4,682 4,308 92,650 92,700 4,807 3,810 4,847 4,505 86,700 86,750 4,460 3,543 4,520 4,146 89,700 89,750 4,625 3,678 4,685 4,311 92,700 92,750 4,810 3,813 4,850 4,508 86,750 86,800 4,463 3,545 4,523 4,149 89,750 89,800 4,628 3,680 4,688 4,314 92,750 92,800 4,813 3,815 4,853 4,511 86,800 86,850 4,465 3,547 4,525 4,151 89,800 89,850 4,630 3,682 4,690 4,316 92,800 92,850 4,815 3,817 4,855 4,513 86,850 86,900 4,468 3,549 4,528 4,154 89,850 89,900 4,633 3,684 4,693 4,319 92,850 92,900 4,818 3,819 4,858 4,516 86,900 86,950 4,471 3,552 4,531 4,157 89,900 89,950 4,636 3,687 4,696 4,322 92,900 92,950 4,821 3,822 4,861 4,519 86,950 87,000 4,474 3,554 4,534 4,160 89,950 90,000 4,639 3,689 4,699 4,325 92,950 93,000 4,824 3,824 4,864 4,522 * This column is also used by a qualifying widow(er). Continued on the next page If CT AGI is .... ** If CT AGI is .... ** If CT AGI is .... ** **Form CT-1040 - Line 5; Form CT-1040NR/PY - Line 7

Page 46 2021 CONNECTICUT INCOME TAX TABLES ALL EXEMPTIONS AND CREDITS ARE INCLUDED And you are .... And you are .... And you are .... More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household More Than Less Than or Equal To Single * Married Filing Jointly Married Filing Separately Head of Household $93,000 $96,000 $99,000 93,000 93,050 4,826 3,826 4,866 4,524 96,000 96,050 4,991 4,005 5,031 4,721 99,000 99,050 5,176 4,415 5,196 4,918 93,050 93,100 4,829 3,828 4,869 4,527 96,050 96,100 4,994 4,007 5,034 4,724 99,050 99,100 5,179 4,417 5,199 4,921 93,100 93,150 4,832 3,831 4,872 4,530 96,100 96,150 4,997 4,010 5,037 4,727 99,100 99,150 5,182 4,420 5,202 4,924 93,150 93,200 4,835 3,833 4,875 4,533 96,150 96,200 5,000 4,012 5,040 4,730 99,150 99,200 5,185 4,422 5,205 4,927 93,200 93,250 4,837 3,835 4,877 4,535 96,200 96,250 5,002 4,014 5,042 4,732 99,200 99,250 5,187 4,424 5,207 4,929 93,250 93,300 4,840 3,837 4,880 4,538 96,250 96,300 5,005 4,017 5,045 4,735 99,250 99,300 5,190 4,427 5,210 4,932 93,300 93,350 4,843 3,840 4,883 4,541 96,300 96,350 5,008 4,019 5,048 4,738 99,300 99,350 5,193 4,429 5,213 4,935 93,350 93,400 4,846 3,842 4,886 4,544 96,350 96,400 5,011 4,021 5,051 4,741 99,350 99,400 5,196 4,432 5,216 4,938 93,400 93,450 4,848 3,844 4,888 4,546 96,400 96,450 5,013 4,023 5,053 4,743 99,400 99,450 5,198 4,434 5,218 4,940 93,450 93,500 4,851 3,846 4,891 4,549 96,450 96,500 5,016 4,026 5,056 4,746 99,450 99,500 5,201 4,437 5,221 4,943 93,500 93,550 4,854 3,849 4,894 4,552 96,500 96,550 5,039 4,072 5,059 4,749 99,500 99,550 5,204 4,485 5,224 4,946 93,550 93,600 4,857 3,851 4,897 4,555 96,550 96,600 5,042 4,074 5,062 4,752 99,550 99,600 5,207 4,487 5,227 4,949 93,600 93,650 4,859 3,853 4,899 4,557 96,600 96,650 5,044 4,077 5,064 4,754 99,600 99,650 5,209 4,490 5,229 4,951 93,650 93,700 4,862 3,855 4,902 4,560 96,650 96,700 5,047 4,079 5,067 4,757 99,650 99,700 5,212 4,492 5,232 4,954 93,700 93,750 4,865 3,858 4,905 4,563 96,700 96,750 5,050 4,081 5,070 4,760 99,700 99,750 5,215 4,495 5,235 4,957 93,750 93,800 4,868 3,860 4,908 4,566 96,750 96,800 5,053 4,084 5,073 4,763 99,750 99,800 5,218 4,497 5,238 4,960 93,800 93,850 4,870 3,862 4,910 4,568 96,800 96,850 5,055 4,086 5,075 4,765 99,800 99,850 5,220 4,499 5,240 4,962 93,850 93,900 4,873 3,864 4,913 4,571 96,850 96,900 5,058 4,088 5,078 4,768 99,850 99,900 5,223 4,502 5,243 4,965 93,900 93,950 4,876 3,867 4,916 4,574 96,900 96,950 5,061 4,091 5,081 4,771 99,900 99,950 5,226 4,504 5,246 4,968 93,950 94,000 4,879 3,869 4,919 4,577 96,950 97,000 5,064 4,093 5,084 4,774 99,950 100,000 5,229 4,507 5,249 4,971 $94,000 $97,000 $100,000 94,000 94,050 4,881 3,871 4,921 4,579 97,000 97,050 5,066 4,140 5,086 4,776 100,000 100,050 5,232 4,555 5,252 4,973 94,050 94,100 4,884 3,873 4,924 4,582 97,050 97,100 5,069 4,142 5,089 4,779 100,050 100,100 5,235 4,558 5,255 4,976 94,100 94,150 4,887 3,876 4,927 4,585 97,100 97,150 5,072 4,144 5,092 4,782 100,100 100,150 5,238 4,561 5,258 4,979 94,150 94,200 4,890 3,878 4,930 4,588 97,150 97,200 5,075 4,147 5,095 4,785 100,150 100,200 5,241 4,564 5,261 4,982 94,200 94,250 4,892 3,880 4,932 4,590 97,200 97,250 5,077 4,149 5,097 4,787 100,200 100,250 5,244 4,566 5,264 4,984 94,250 94,300 4,895 3,882 4,935 4,593 97,250 97,300 5,080 4,151 5,100 4,790 100,250 100,300 5,247 4,569 5,267 4,987 94,300 94,350 4,898 3,885 4,938 4,596 97,300 97,350 5,083 4,154 5,103 4,793 100,300 100,350 5,250 4,572 5,270 4,990 94,350 94,400 4,901 3,887 4,941 4,599 97,350 97,400 5,086 4,156 5,106 4,796 100,350 100,400 5,253 4,574 5,273 4,993 94,400 94,450 4,903 3,889 4,943 4,601 97,400 97,450 5,088 4,158 5,108 4,798 100,400 100,450 5,256 4,577 5,276 4,995 94,450 94,500 4,906 3,891 4,946 4,604 97,450 97,500 5,091 4,161 5,111 4,801 100,450 100,500 5,259 4,580 5,279 4,998 94,500 94,550 4,909 3,894 4,949 4,639 97,500 97,550 5,094 4,208 5,114 4,804 100,500 100,550 5,262 4,669 5,282 5,001 94,550 94,600 4,912 3,896 4,952 4,642 97,550 97,600 5,097 4,210 5,117 4,807 100,550 100,600 5,265 4,672 5,285 5,004 94,600 94,650 4,914 3,898 4,954 4,644 97,600 97,650 5,099 4,212 5,119 4,809 100,600 100,650 5,268 4,674 5,288 5,006 94,650 94,700 4,917 3,900 4,957 4,647 97,650 97,700 5,102 4,215 5,122 4,812 100,650 100,700 5,271 4,677 5,291 5,009 94,700 94,750 4,920 3,903 4,960 4,650 97,700 97,750 5,105 4,217 5,125 4,815 100,700 100,750 5,274 4,680 5,294 5,012 94,750 94,800 4,923 3,905 4,963 4,653 97,750 97,800 5,108 4,219 5,128 4,818 100,750 100,800 5,277 4,683 5,297 5,015 94,800 94,850 4,925 3,907 4,965 4,655 97,800 97,850 5,110 4,222 5,130 4,820 100,800 100,850 5,280 4,685 5,300 5,017 94,850 94,900 4,928 3,909 4,968 4,658 97,850 97,900 5,113 4,224 5,133 4,823 100,850 100,900 5,283 4,688 5,303 5,020 94,900 94,950 4,931 3,912 4,971 4,661 97,900 97,950 5,116 4,226 5,136 4,826 100,900 100,950 5,286 4,691 5,306 5,023 94,950 95,000 4,934 3,914 4,974 4,664 97,950 98,000 5,119 4,229 5,139 4,829 100,950 101,000 5,289 4,694 5,309 5,026 $95,000 $98,000 $101,000 95,000 95,050 4,936 3,916 4,976 4,666 98,000 98,050 5,121 4,276 5,141 4,831 101,000 101,050 5,292 4,696 5,312 5,028 95,050 95,100 4,939 3,918 4,979 4,669 98,050 98,100 5,124 4,279 5,144 4,834 101,050 101,100 5,295 4,699 5,315 5,031 95,100 95,150 4,942 3,921 4,982 4,672 98,100 98,150 5,127 4,281 5,147 4,837 101,100 101,150 5,298 4,702 5,318 5,034 95,150 95,200 4,945 3,923 4,985 4,675 98,150 98,200 5,130 4,283 5,150 4,840 101,150 101,200 5,301 4,705 5,321 5,037 95,200 95,250 4,947 3,925 4,987 4,677 98,200 98,250 5,132 4,286 5,152 4,842 101,200 101,250 5,304 4,707 5,324 5,039 95,250 95,300 4,950 3,927 4,990 4,680 98,250 98,300 5,135 4,288 5,155 4,845 101,250 101,300 5,307 4,710 5,327 5,042 95,300 95,350 4,953 3,930 4,993 4,683 98,300 98,350 5,138 4,290 5,158 4,848 101,300 101,350 5,310 4,713 5,330 5,045 95,350 95,400 4,956 3,932 4,996 4,686 98,350 98,400 5,141 4,293 5,161 4,851 101,350 101,400 5,313 4,716 5,333 5,048 95,400 95,450 4,958 3,934 4,998 4,688 98,400 98,450 5,143 4,295 5,163 4,853 101,400 101,450 5,316 4,718 5,336 5,050 95,450 95,500 4,961 3,936 5,001 4,691 98,450 98,500 5,146 4,298 5,166 4,856 101,450 101,500 5,319 4,721 5,339 5,053 95,500 95,550 4,964 3,939 5,004 4,694 98,500 98,550 5,149 4,345 5,169 4,891 101,500 101,550 5,342 4,724 5,342 5,056 95,550 95,600 4,967 3,941 5,007 4,697 98,550 98,600 5,152 4,348 5,172 4,894 101,550 101,600 5,345 4,727 5,345 5,059 95,600 95,650 4,969 3,943 5,009 4,699 98,600 98,650 5,154 4,350 5,174 4,896 101,600 101,650 5,348 4,729 5,348 5,061 95,650 95,700 4,972 3,945 5,012 4,702 98,650 98,700 5,157 4,352 5,177 4,899 101,650 101,700 5,351 4,732 5,351 5,064 95,700 95,750 4,975 3,948 5,015 4,705 98,700 98,750 5,160 4,355 5,180 4,902 101,700 101,750 5,354 4,735 5,354 5,067 95,750 95,800 4,978 3,950 5,018 4,708 98,750 98,800 5,163 4,357 5,183 4,905 101,750 101,800 5,357 4,738 5,357 5,070 95,800 95,850 4,980 3,952 5,020 4,710 98,800 98,850 5,165 4,360 5,185 4,907 101,800 101,850 5,360 4,740 5,360 5,072 95,850 95,900 4,983 3,954 5,023 4,713 98,850 98,900 5,168 4,362 5,188 4,910 101,850 101,900 5,363 4,743 5,363 5,075 95,900 95,950 4,986 3,957 5,026 4,716 98,900 98,950 5,171 4,364 5,191 4,913 101,900 101,950 5,366 4,746 5,366 5,078 95,950 96,000 4,989 3,959 5,029 4,719 98,950 99,000 5,174 4,367 5,194 4,916 101,950 102,000 5,369 4,749 5,369 5,081 * This column is also used by a qualifying widow(er). If CT AGI is .... ** If CT AGI is .... ** If CT AGI is .... ** $102,000+ Use Tax Calculation Schedule ** Form CT-1040 - Line 5 ; Form CT-1040NR/PY - Line 7 If your Connecticut adjusted gross income is more than $102,000, visit portal.ct.gov/DRS and select For Individuals to use the Income Tax Calculator, 2021 Connecticut Income Tax Tables posted for income greater than $102,000 but less than $500,000, or Tax Calculation Schedule. If you calculate your tax manually, using the tax calculator on the DRS website will ensure your tax calculation is correct.

Page 47 Tax Calculation Schedule 1. Enter Connecticut Adjusted Gross Income (AGI) from Form CT-1040, Line 5. 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, 3% 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. 10. 00 Table A - Personal Exemptions 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. Single Married Filing Jointly or Qualifying Widow(er) Married Filing Separately Head of Household Connecticut AGI Connecticut AGI Connecticut AGI Connecticut AGI More Than Less Than or Equal To Exemption More Than Less Than or Equal To Exemption More Than Less Than or Equal To Exemption More Than Less Than or Equal To Exemption $ 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 TIP! Calculate your tax instantly online using the Connecticut 2021 Income Tax Calculator. Visit the DRS website at portal.ct.gov/DRS and select For Individuals.

Page 48 Table B - Initial Tax Calculation 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 47 to correctly calculate your 2021 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...............3.00% More than $10,000, but less than or equal to.................. $ 50,000...............$300 plus 5.0% of the excess over $10,000 More than $50,000, but less than or equal to.................. $100,000..............$2,300 plus 5.5% of the excess over $50,000 More than $100,000, but less than or equal to................ $200,000..............$5,050 plus 6.0% of the excess over $100,000 More than $200,000, but less than or equal to................ $250,000..............$11,050 plus 6.5% of the excess over $200,000 More than $250,000, but less than or equal to................ $500,000..............$14,300 plus 6.9% of the excess over $250,000 More than $500,000......................................................................................$31,550 plus 6.99% of the excess over $500,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 47) and continue to Line 5. u Single or Married Filing Separately Examples:

Line 3 is $13,000, Line 4 is $450

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

$3,000 X .05 = $150

$300 + $150 = $450

Line 3 is $525,000, Line 4 is $33,298

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

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

$31,550 + $1,748 = $33,298 Married Filing Jointly/Qualifying Widow(er) If the amount on Line 3 of the Tax Calculation Schedule is: Less than or equal to:...................................................... $ 20,000...............3.00% More than $20,000, but less than or equal to.................. $100,000..............$600 plus 5.0% of the excess over $20,000 More than $100,000, but less than or equal to................ $200,000..............$4,600 plus 5.5% of the excess over $100,000 More than $200,000, but less than or equal to................ $400,000..............$10,100 plus 6.0% of the excess over $200,000 More than $400,000, but less than or equal to................ $500,000..............$22,100 plus 6.5% of the excess over $400,000 More than $500,000, but less than or equal to................ $1,000,000...........$28,600 plus 6.9% of the excess over $500,000 More than $1,000,000...................................................................................$63,100 plus 6.99% of the excess over $1,000,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 47) and continue to Line 5. u Married Filing Jointly/Qualifying Widow(er) Examples:

Line 3 is $22,500, Line 4 is $725

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

$2,500 x .05 = $125

$600 + $125 = $725

Line 3 is $1,100,000, Line 4 is $70,090

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

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

$63,100 + $6,990 = $70,090 Head of Household If the amount on Line 3 of the Tax Calculation Schedule is: Less than or equal to:...................................................... $ 16,000...............3.00% More than $16,000, but less than or equal to.................. $ 80,000...............$480 plus 5.0% of the excess over $16,000 More than $80,000, but less than or equal to.................. $160,000..............$3,680 plus 5.5% of the excess over $80,000 More than $160,000, but less than or equal to................ $320,000..............$8,080 plus 6.0% of the excess over $160,000 More than $320,000, but less than or equal to................ $400,000..............$17,680 plus 6.5% of the excess over $320,000 More than $400,000, but less than or equal to................ $800,000..............$22,880 plus 6.9% of the excess over $400,000 More than $800,000......................................................................................$50,480 plus 6.99% of the excess over $800,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 47) and continue to Line 5. u Head of Household Examples:

Line 3 is $20,000, Line 4 is $680

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

$4,000 x .05 = $200

$480 + $200 = $680

Line 3 is $825,000, Line 4 is $52,228

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

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

$50,480 + $1,748 = $52,228 TIP! Calculate your tax instantly online using the Connecticut 2021 Income Tax Calculator. Visit the DRS website at portal.ct.gov/DRS and select For Individuals.

Page 49 Table C - 3% 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. Single Married Filing Jointly or Qualifying Widow(er) Married Filing Separately Head of Household Connecticut AGI Connecticut AGI Connecticut AGI Connecticut AGI More Than Less Than or Equal To 3% Phase-Out More Than Less Than or Equal To 3% Phase-Out More Than Less Than or Equal To 3% Phase-Out More Than Less Than or Equal To 3% Phase-Out $ 0 $ 56,500 $ 0 $ 0 $100,500 $ 0 $ 0 $50,250 $ 0 $ 0 $ 78,500 $ 0 $ 56,500 $ 61,500 $ 20 $100,500 $105,500 $ 40 $50,250 $52,750 $ 20 $ 78,500 $ 82,500 $ 32 $ 61,500 $ 66,500 $ 40 $105,500 $110,500 $ 80 $52,750 $55,250 $ 40 $ 82,500 $ 86,500 $ 64 $ 66,500 $ 71,500 $ 60 $110,500 $115,500 $120 $55,250 $57,750 $ 60 $ 86,500 $ 90,500 $ 96 $ 71,500 $ 76,500 $ 80 $115,500 $120,500 $160 $57,750 $60,250 $ 80 $ 90,500 $ 94,500 $128 $ 76,500 $ 81,500 $100 $120,500 $125,500 $200 $60,250 $62,750 $100 $ 94,500 $ 98,500 $160 $ 81,500 $ 86,500 $120 $125,500 $130,500 $240 $62,750 $65,250 $120 $ 98,500 $102,500 $192 $ 86,500 $ 91,500 $140 $130,500 $135,500 $280 $65,250 $67,750 $140 $102,500 $106,500 $224 $ 91,500 $ 96,500 $160 $135,500 $140,500 $320 $67,750 $70,250 $160 $106,500 $110,500 $256 $ 96,500 $101,500 $180 $140,500 $145,500 $360 $70,250 $72,750 $180 $110,500 $114,500 $288 $101,500 and up $200 $145,500 and up $400 $72,750 and up $200 $114,500 and up $320 TIP! Calculate your tax instantly online using the Connecticut 2021 Income Tax Calculator. Visit the DRS website at portal.ct.gov/DRS and select For Individuals.

Page 50 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. Single or Married Filing Separately Married Filing Jointly or Qualifying Widow(er) Head of Household Connecticut AGI Connecticut AGI Connecticut AGI More Than Less Than or Equal To Recapture Amount More Than Less Than or Equal To Recapture Amount More Than Less Than or Equal To Recapture Amount $ 0 $200,000 $ 0 $ 0 $400,000 $ 0 $ 0 $320,000 $ 0 $200,000 $205,000 $ 90 $400,000 $410,000 $ 180 $320,000 $328,000 $ 140 $205,000 $210,000 $ 180 $410,000 $420,000 $ 360 $328,000 $336,000 $ 280 $210,000 $215,000 $ 270 $420,000 $430,000 $ 540 $336,000 $344,000 $ 420 $215,000 $220,000 $ 360 $430,000 $440,000 $ 720 $344,000 $352,000 $ 560 $220,000 $225,000 $ 450 $440,000 $450,000 $ 900 $352,000 $360,000 $ 700 $225,000 $230,000 $ 540 $450,000 $460,000 $1,080 $360,000 $368,000 $ 840 $230,000 $235,000 $ 630 $460,000 $470,000 $1,260 $368,000 $376,000 $ 980 $235,000 $240,000 $ 720 $470,000 $480,000 $1,440 $376,000 $384,000 $1,120 $240,000 $245,000 $ 810 $480,000 $490,000 $1,620 $384,000 $392,000 $1,260 $245,000 $250,000 $ 900 $490,000 $500,000 $1,800 $392,000 $400,000 $1,400 $250,000 $255,000 $ 990 $500,000 $510,000 $1,980 $400,000 $408,000 $1,540 $255,000 $260,000 $1,080 $510,000 $520,000 $2,160 $408,000 $416,000 $1,680 $260,000 $265,000 $1,170 $520,000 $530,000 $2,340 $416,000 $424,000 $1,820 $265,000 $270,000 $1,260 $530,000 $540,000 $2,520 $424,000 $432,000 $1,960 $270,000 $275,000 $1,350 $540,000 $550,000 $2,700 $432,000 $440,000 $2,100 $275,000 $280,000 $1,440 $550,000 $560,000 $2,880 $440,000 $448,000 $2,240 $280,000 $285,000 $1,530 $560,000 $570,000 $3,060 $448,000 $456,000 $2,380 $285,000 $290,000 $1,620 $570,000 $580,000 $3,240 $456,000 $464,000 $2,520 $290,000 $295,000 $1,710 $580,000 $590,000 $3,420 $464,000 $472,000 $2,660 $295,000 $300,000 $1,800 $590,000 $600,000 $3,600 $472,000 $480,000 $2,800 $300,000 $305,000 $1,890 $600,000 $610,000 $3,780 $480,000 $488,000 $2,940 $305,000 $310,000 $1,980 $610,000 $620,000 $3,960 $488,000 $496,000 $3,080 $310,000 $315,000 $2,070 $620,000 $630,000 $4,140 $496,000 $504,000 $3,220 $315,000 $320,000 $2,160 $630,000 $640,000 $4,320 $504,000 $512,000 $3,360 $320,000 $325,000 $2,250 $640,000 $650,000 $4,500 $512,000 $520,000 $3,500 $325,000 $330,000 $2,340 $650,000 $660,000 $4,680 $520,000 $528,000 $3,640 $330,000 $335,000 $2,430 $660,000 $670,000 $4,860 $528,000 $536,000 $3,780 $335,000 $340,000 $2,520 $670,000 $680,000 $5,040 $536,000 $544,000 $3,920 $340,000 $345,000 $2,610 $680,000 $690,000 $5,220 $544,000 $552,000 $4,060 $345,000 $500,000 $2,700 $690,000 $1,000,000 $5,400 $552,000 $800,000 $4,200 $500,000 $505,000 $2,750 $1,000,000 $1,010,000 $5,500 $800,000 $808,000 $4,280 $505,000 $510,000 $2,800 $1,010,000 $1,020,000 $5,600 $808,000 $816,000 $4,360 $510,000 $515,000 $2,850 $1,020,000 $1,030,000 $5,700 $816,000 $824,000 $4,440 $515,000 $520,000 $2,900 $1,030,000 $1,040,000 $5,800 $824,000 $832,000 $4,520 $520,000 $525,000 $2,950 $1,040,000 $1,050,000 $5,900 $832,000 $840,000 $4,600 $525,000 $530,000 $3,000 $1,050,000 $1,060,000 $6,000 $840,000 $848,000 $4,680 $530,000 $535,000 $3,050 $1,060,000 $1,070,000 $6,100 $848,000 $856,000 $4,760 $535,000 $540,000 $3,100 $1,070,000 $1,080,000 $6,200 $856,000 $864,000 $4,840 $540,000 and up $3,150 $1,080,000 and up $6,300 $864,000 and up $4,920 TIP! Calculate your tax instantly online using the Connecticut 2021 Income Tax Calculator. Visit the DRS website at portal.ct.gov/DRS and select For Individuals.

Page 51 Table E - Personal Tax Credits 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. Single Married Filing Jointly or Qualifying Widow(er) Married Filing Separately Head of Household Connecticut AGI Connecticut AGI Connecticut AGI Connecticut AGI More Than Less Than or Equal To Decimal Amount More Than Less Than or Equal To Decimal Amount More Than Less Than or Equal To Decimal Amount More Than Less Than or Equal To Decimal Amount $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 TIP! Calculate your tax instantly online using the Connecticut 2021 Income Tax Calculator. Visit the DRS website at portal.ct.gov/DRS and select For Individuals.

Federal Tax Information For questions about federal taxes, visit www.irs.gov or call the Internal Revenue Service (IRS) at 800-829-1040. To order federal tax forms, call 800-829-3676. Statewide Services Visit the Official State of Connecticut Website at portal.ct.gov for information on statewide services and programs. File returns, pay amounts due, and choose to direct deposit refunds electronically using the TSC. It’s fast and free! The Connecticut Department of Revenue Services (DRS) offers a variety of fast and convenient taxpayer service options. Telephone Business hours: Monday through Friday 8:30 a.m. to 4:30 p.m. • 860-297-5962 (from anywhere) • 800-382-9463 (within CT, outside Greater Hartford area only) • 860-297-4911 (Hearing Impaired, TDD/TT users only) Email • DRS@po.state.ct.us (general questions only) • Subscribe to E-alerts. Mail Department of Revenue Services 450 Columbus Boulevard, Suite 1 Hartford, Connecticut 06103-1837* In-Person Assistance DRS offers convenient options: • Remote videoconferencing via the Microsoft Teams platform. Taxpayers will receive DRS assistance in the comfort of their own homes from a trained DRS professional. • In-person meetings with a DRS professional at the 450 Columbus Boulevard, Hartford, CT location. In‑person meetings are by appointment only and scheduled during normal business hours, Monday through Friday 8:30 a.m. to 4:30 p.m. To schedule an appointment, taxpayers should contact the DRS Taxpayer Services Contact Center at DRS@po.state.ct.us. For additional information, visit the DRS website at portal.ct.gov/DRS. Tax Assistance 860-297-5962 800-382-9463 860-297-4911 DRS Email E-alerts * A safe and secure drop box is also available at street level of the DRS Hartford location for quick drop off of tax documents.

Department of Revenue Services State of Connecticut (Rev. 12/22) 2022 Form CT-1040 Connecticut Resident Income Tax Return Instructions For additional information on the Connecticut Income Tax, visit portal.ct.gov/DRS/Individuals/Individual-Income-Tax. Before you begin, gather all your records, including all your federal Forms W‑2 and 1099, and your completed federal income tax return. You will need the information on your federal return to complete your Connecticut return.

Taxpayer Information Filing Status - Check only one box. Check the appropriate box to indicate your filing status. Generally, your filing status on your Connecticut return must match your federal income tax filing status. If you are not certain of your filing status for 2022, consult the information in your federal income tax booklet or call the IRS at 800‑829‑1040. There are certain situations where you and your spouse may be required to file separate Connecticut returns even though you file jointly for federal purposes. See Special Rules for Married Individuals, below. If your filing status is qualifying surviving spouse on federal Form 1040, or federal Form 1040‑SR, do not enter your deceased spouse’s name or SSN in the spaces provided for spouse’s name and spouse’s SSN on Form CT‑1040. Special Rules for Married Individuals When one spouse is a Connecticut resident or a nonresident and the other spouse is a part-year resident, each spouse who is required to file a Connecticut income tax return must file as married filing separately. When one spouse is a Connecticut resident and the other is a nonresident, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless they: • File jointly for federal income tax purposes; and • Elect to be treated as if both were Connecticut residents for the entire taxable year. When both spouses are part‑year residents of Connecticut but do not have the same period of residency, married filing separately is their Connecticut income tax filing status. When both spouses are part‑year residents of Connecticut and have the same period of residency, they may choose married filing jointly or married filing separately as their Connecticut income tax filing status. When both spouses are nonresidents of Connecticut and only one has income derived from or connected with sources within Connecticut, only that spouse is required to file a Connecticut income tax return and that spouse’s Connecticut income tax filing status is married filing separately for Connecticut unless they both elect to file a joint Connecticut income tax return. If an election is made, married filing jointly is their Connecticut income tax filing status. When one spouse is a nonresident alien and the other is a citizen or resident of the United States, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless: • An election is made by the nonresident alien and his or her spouse to file a joint federal income tax return; • A married filing joint return is filed for federal income tax purposes; and • The spouses are otherwise required or permitted to file a joint Connecticut income tax return. The election to file a joint return means the joint federal adjusted gross income must be used on Form CT‑1040, Line 1. It also means the spouse who would not otherwise be required to file is now jointly and severally liable for any tax liability associated with the filing of the income tax return. If you are filing a joint federal return with your spouse but are required to file a separate Connecticut return, each of you will have to recompute your federal adjusted gross income as if you were each filing as married filing separately for federal income tax purposes. Enter on Form CT‑1040, Line 1, your income as recalculated. Social Security Number, Name, and Address You must write your Social Security Number (SSN), name, and address in the space provided. If your city or town of residence is different from your mailing address enter the additional information in the space provided. Indicate a country code when filing your Connecticut income tax return. If your mailing address is in the United States, enter “USA.” The full list of country codes is available at portal.ct.gov/DRS-countrycodes. If you file a joint return, enter your SSN and your spouse’s SSN in the order they appear on your federal return. If the taxpayer is deceased, see Deceased Taxpayers at portal.ct.gov/DRS/Individuals/ Individual-Income-Tax. If you are a nonresident alien and do not have an SSN, enter your Individual Taxpayer Identification Number (ITIN) in the space provided above your name. Nonresident aliens who have applied for an ITIN from the Internal Revenue Service by filing federal Form W‑7, but have not received the ITIN, must wait for the ITIN to be issued before filing their Connecticut tax return. However, if you have not received your ITIN by April 15, file your return without the ITIN, enter Applied For or NRA in the SSN field, pay the tax due, and attach a copy of the federal Form W‑7. The Department of Revenue Services (DRS) will contact you upon receipt of your return. DRS will hold your return until you receive your ITIN and you forward the information to us. DRS cannot process your return until we receive the ITIN. See Special Information for Nonresident Aliens at portal.ct.gov/DRS/Individuals/ Individual-Income-Tax. 1

Form CT-1040 Instructions (Rev. 12/22) Page 2 of 27

Calculate Your Tax Line 1: Federal Adjusted Gross Income Enter your federal adjusted gross income from your 2022 federal income tax return. This is the amount reported on federal Form 1040, Line 11, or federal Form 1040‑SR, Line 11. Nonresident aliens, see Special Information for Nonresident Aliens at portal.ct.gov/DRS/Individuals/Individual-Income-Tax. Line 2: Additions Enter the amount from Form CT‑1040, Schedule 1, Line 38. See Additions to Federal Adjusted Gross Income on Page 7. Line 3 Add Line 1 and Line 2 and enter the total. Line 4: Subtractions Enter the amount from Form CT‑1040, Schedule 1, Line 50. See Subtractions From Federal Adjusted Gross Income on Page 8. Line 5: Connecticut Adjusted Gross Income Subtract Line 4 from Line 3 and enter the result. This is your Connecticut adjusted gross income. Line 6: Income Tax For each filing status, if the amount on Line 5 is: $12,000 or less for married filing separately; $15,000 or less for single; $19,000 or less for head of household; or $24,000 or less for married filing jointly, or qualifying surviving spouse, enter “0” on Line 6. You do not owe any income tax. Otherwise, calculate your tax using one of the following methods. If your Connecticut adjusted gross income is less than or equal to $102,000, you may use the Tax Tables on the DRS website at portal.ct.gov/DRS/DRS-Forms/Current-Year-Forms/ Calculators-and-Tables. If your Connecticut adjusted gross income is more than $102,000, you may: 1. 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; or 2. Use the Tax Calculation Schedule beginning on Page 19. After you have found the calculated tax, enter that amount on Line 6. Line 7: Credit for Income Taxes Paid to Qualifying Jurisdictions If all or part of the income reported on this return is subject to income tax in a qualifying jurisdiction and you have filed a return and paid income taxes to that jurisdiction, complete Form CT‑1040, Schedule 2, and enter the amount from Line 59 here. See Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions on Page 11. You must attach a copy of your return filed with the qualifying jurisdiction(s) or the credit will be disallowed. If filing your return electronically, you must keep a copy of the return filed with the qualifying jurisdiction(s) and provide a copy if requested by DRS. Line 8 Subtract Line 7 from Line 6 and enter the result. If Line 7 is greater than Line 6, enter “0.” Line 9: Connecticut Alternative Minimum Tax If you were required to pay the federal alternative minimum tax for 2022, you must file Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals. Enter the amount shown on Form CT‑6251, Line 23. Line 10 Add Line 8 and Line 9 and enter the total. Line 11: Credit for Property Taxes Paid on Your Primary Residence, Motor Vehicle, or Both If Line 10 is zero, skip Line 11 and Line 12 and go to Line 13. Otherwise, complete and attach Schedule 3 on Page 4 of Form CT‑1040 to be allowed this credit. Enter the amount from Line 68 on Line 11. Be certain to include all of the requested information or your credit may be denied. See Schedule 3 - Property Tax Credit on Page 13. You may also use the online Property Tax Credit Calculator by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Property Tax Credit Calculator. If you choose to use the online calculator, you must complete Lines 60 through 63 of Schedule 3, Property Tax Credit found on Form CT‑1040, Page 4 or your credit will be denied. The credit is limited to Connecticut residents who paid qualifying property tax on their residence and/or motor vehicle. The maximum property tax credit allowed is $300 per return regardless of filing status. See Property Tax Credit Table on Page 26. This credit can be used to offset only your 2022 income tax. You may not carry this credit forward and it is not refundable. Line 12 Subtract Line 11 from Line 10 and enter the result. If less than zero, enter “0.” Line 13: Allowable Credits Enter the amount from Schedule CT‑IT Credit, Income Tax Credit Summary, Part 1, Line 11. Use Schedule CT‑IT Credit to claim the Angel Investor Tax Credit, the Birth of a Stillborn Child Tax Credit, or to claim the credit for a prior year alternative minimum tax from Form CT‑8801, Credit for Prior Year Connecticut Minimum Tax for Individuals, Trusts, and Estates. Do not use Schedule CT‑IT Credit to report any PE Tax Credit. If you have any PE Tax Credit, use Schedule CT‑PE, Pass‑Through Entity Tax Credit. 2

Form CT-1040 Instructions (Rev. 12/22) Page 3 of 27 Line 14: Connecticut Income Tax Subtract Line 13 from Line 12 and enter the result. If less than zero, enter “0.” Line 15: Individual Use Tax Complete the Connecticut Individual Use Tax Worksheet on Page 27, then complete and attach Schedule 4 on Page 4 of Form CT‑1040. Enter on Line 15 the total use tax due as reported on Schedule 4, Line 69. You must enter “0” if no Connecticut use tax is due; otherwise you have not filed a use tax return. Failure to report use tax due on Line 15 and include that amount in Line 16 may subject you to a penalty of up to $5,000, imprisonment for up to 5 years, or both. See Page 15 for more information on the use tax. Line 16 and Line 17 Add Line 14 and Line 15. Enter the total on Line 16 and Line 17.

Payments Line 18: Connecticut Tax Withheld For each federal Form W‑2 or 1099 where Connecticut income tax was withheld, enter the following on Lines 18a through 18e. Copy 1 For State, City, or Local Tax Department Wage and Tax Statement Department of the Treasury - Internal Revenue Service 15 State Employer's state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name f Employee’s address and ZIP code D Control number b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld 3 Social security wages 4 Social security tax withheld 5 Medicare wages and tips 6 Medicare tax withheld 7 Social security tips 8 Allocated tips 9 10 Dependent care benefits 11 Nonqualified plans 12a 13 14 Other c Employer's name, address, and ZIP code e Employee's first name and initial Last name a Employee’s social security number OMB No. 1545-0008 W-2 2022 2022 22222 C o d e 12b C o d e 12c C o d e 12d C o d e Statutory employee Retirement plan Third-party sick pay Form Suff. XX-XXXXXXX Enter the number from Box b in Column A of Form CT -1040. Box 15 must show CT to be claimed as Connecticut withholding. Enter the amount from Box 16 in Column B of Form CT -1040. XXX.00 XXX.00 CT CT Enter the amount from Box 17 (in whole dollars) in Column C of Form CT -1040. Column A: Enter the Employer Identification Number or Payer Identification Number. Column B: Enter the amount of Connecticut wages, tips, etc. Column C: Enter the amount of Connecticut income tax withheld. You must complete all columns or your Connecticut withholding will be disallowed. Do not include tax withheld for other states or federal income tax withholding. If you have more than five federal Forms W‑2 or 1099 showing Connecticut income tax withheld, you must complete and attach Supplemental Schedule CT‑1040WH, Connecticut Income Tax Withholding. Enter on Supplemental Schedule CT‑1040WH only Connecticut income tax withholding amounts not previously reported on Form CT‑1040. Enter the total from Supplemental Schedule CT‑1040WH, Line 3, on Line 18f, Column C. Add all entries in Column C (including the additional amount from Supplemental Schedule CT‑1040WH) and enter the total Connecticut income tax withheld on Line 18. Do not send copies of Forms W‑2 or 1099. Keep these for your records. DRS may request them at a later date. When filing Form CT‑8379, Nonobligated Spouse Claim, attach all Forms W‑2 and 1099, and Schedules CT K‑1 and CT‑1041 K‑1. Line 19: All 2022 Estimated Tax Payments Enter the total of all Connecticut estimated tax payments, advance tax payments, and any overpayments of Connecticut income tax applied from a prior year. Include any 2022 estimated payments made in 2023. Do not include any refunds received. Line 20: Payments Made With Form CT-1040 EXT If you filed Form CT‑1040 EXT, Application for Extension of Time to File, enter the amount you paid with that form. Line 20a: Connecticut Earned Income Tax Credit A Connecticut resident taxpayer may claim an earned income tax credit (CT EITC) against the Connecticut income tax due for the taxable year. The amount of the CT EITC is 30.5% of the earned income credit claimed and allowed on the federal income tax return for the same taxable year. If the CT EITC exceeds the taxpayer’s Connecticut income tax liability, the excess is considered an overpayment and will be refunded without interest. Complete Schedule CT‑EITC, Connecticut Earned Income Tax Credit, to calculate your earned income tax credit. Enter the amount from Schedule CT‑EITC, Line 16. You must attach a copy of your schedule or the credit will be disallowed. Line 20b: Claim of Right Credit If you have claim of right income for federal tax purposes and are claiming the federal claim of right credit on your 2022 federal return, you may also be entitled to a claim of right credit for Connecticut income tax purposes. If during your 2022 taxable year you had to repay income you included in your Connecticut adjusted gross income for an earlier taxable year, and the amount you repaid is more than $3,000, you may be able to claim a credit against your Connecticut income tax for your 2022 taxable year. If you are eligible for the Connecticut claim of right credit, complete Form CT‑1040 CRC, Claim of Right Credit, to claim a credit equal to the Connecticut income tax you would not have had to pay if the repaid amount had not been included in your Connecticut adjusted gross income in the earlier taxable year. 3

Form CT-1040 Instructions (Rev. 12/22) Page 4 of 27 You are eligible for the Connecticut claim of right credit if you meet all of the following conditions: • You were a resident, nonresident, or part-year resident individual who included income in Connecticut adjusted gross income for an earlier taxable year(s) of receipt. A trust or estate is not eligible to claim relief for Connecticut income tax purposes; • You were required to repay the income during your 2022 taxable year (year of repayment); • The amount of the repayment exceeds $3,000; and • You determined your federal income tax liability for the year of repayment under IRC § 1341(a)(4) (see Exceptions) or IRC § 1341(a)(5). If the claim of right credit exceeds your Connecticut income tax liability, the excess is considered an overpayment and will be refunded. Complete Form CT-1040 CRC, Claim of Right Credit, to calculate your claim of right credit. Enter the amount from Form CT-1040 CRC, Line 6. Line 20c: Pass-Through Entity Tax Credit If you are a partner or a member of a PE required to pay the Connecticut PE Tax, or if you are a beneficiary of a trust or estate that is a member of such PE, and you receive a Schedule CT K‑1 or a Schedule CT‑1041 K‑1 reporting an amount of PE Tax Credit, then you must complete Schedule CT‑PE, Pass‑Through Entity Tax Credit. Enter the amount from Schedule CT‑PE, Line 1. You must attach a copy of Schedule CT‑PE or the credit will be disallowed. Do not send copies of Schedules CT K‑1 and CT‑1041 K‑1, but keep them for your records. DRS may request them at a later date. Line 21: Total Payments and Refundable Credits Add Lines 18, 19, 20, 20a, 20b, and 20c and enter the total. This is the total of your Connecticut tax payments and refundable credits.

Overpayment Line 22: Overpayment If Line 21 is greater than Line 17, subtract Line 17 from Line 21 and enter the result. This is your overpayment. To properly allocate your overpayment, go to Lines 23 through 25. If Line 21 is less than Line 17, you have an amount due. Go to Line 26. If you were required to make estimated income tax payments, but you did not pay enough tax through withholding, estimated payments, or both, by any installment due date, or if any PE Tax Credit reported to you on Schedule CT K‑1, Part 3, Line 1, or Schedule CT‑1041 K‑1, Part 4, Line 1, is not sufficient to cover your tax liability, your overpayment may be reduced by the interest due on the underpayment of estimated tax. See Form CT‑2210, Underpayment of Estimated Income Tax by Individuals, Trusts, and Estates. Line 23: Amount of Line 22 You Want Applied to Your 2023 Estimated Tax Enter the amount of your 2022 overpayment you want applied to your 2023 estimated Connecticut income tax. It will be treated as estimated tax paid on April 15, 2023, if your return is filed on time or if you filed a timely request for extension and your return is filed within the extension period. Payments received after April 15, 2023, will be applied as of the date of receipt. Your request to apply this amount to your 2023 estimated income tax is irrevocable. Line 24: CHET Contribution from Schedule CT-CHET Complete and attach Schedule CT‑CHET, Connecticut Higher Education Trust (CHET) 529 College Savings Plan Contribution, to contribute all or part of your Connecticut individual income tax overpayment (Line 22) to a CHET 529 College Savings Plan Account(s). Enter the total contributions as reported on Schedule CT‑CHET, Line 4. Your contribution is irrevocable. Line 24a: Total Contributions to Designated Charities You may make a contribution on this return only if you are entitled to a refund of an overpayment. Your contribution is limited to your refund amount. Complete and attach Schedule 5 on Page 4 of Form CT‑1040. Enter the total contributions as reported on Schedule 5, Line 70. Your contribution is irrevocable. You may also make direct contributions by following the instructions on Page 18. Line 25: Refund Subtract Lines 23, 24, and 24a from Line 22 and enter the result. This is the amount of your refund. There are two refund options available: Option 1: Direct Deposit Complete Lines 25a, 25b, and 25c to have your refund directly deposited into your checking or savings account. See Refund Information at portal.ct.gov/DRS/Individuals/Individual- Income-Tax. This option is not available to first-time filers. Enter your nine-digit bank routing number and your bank account number on Lines 25b and 25c. Your bank routing number is generally the first nine‑digit number printed on your check or savings withdrawal slip. Your bank account number generally follows the bank routing number. Do not include the check number as part of your account number. Bank account numbers can be up to 17 characters. Routing Number Name of Depositor Street Address City, State, Zip Code Pay to the Order of No. 101 Name of your Bank Street Address City, State, Zip Code 092125789 091 025 025413 0101 $ Date Account Number   4

Form CT-1040 Instructions (Rev. 12/22) Page 5 of 27 Federal banking rules require DRS to inquire whether the direct deposit request is to a foreign bank account. If it is, DRS will issue your refund by check. Option 2: Paper Check If you do not elect or qualify for direct deposit, a refund check will be issued and refund processing may be delayed. Your overpayment will be applied in the following order: penalty and interest you owe DRS; other taxes you owe DRS; debts to other Connecticut state agencies; federal taxes you owe the IRS; taxes you owe to other states; amounts designated by you to be applied to your 2023 estimated tax; CHET contributions; and charitable contributions designated by you. Any remaining balance will be refunded to you.

Amount You Owe Line 26: Tax Due If Line 17 is greater than Line 21, subtract Line 21 from Line 17 and enter the result. This is the amount of tax you owe. Line 27: Penalty for Late Payment or Late Filing Late Payment Penalty: The penalty for late payment or underpayment of income or use tax is 10% of the amount due. See Penalty for Late Payment or Late Filing at portal.ct.gov/DRS/Individuals/Individual-Income-Tax. Late Filing Penalty: In the event that no tax is due, DRS may impose a $50 penalty for the late filing of any return or report required by law to be filed. Line 28: Interest for Late Payment or Late Filing If you fail to pay the tax when due, interest will be charged at 1% per month or fraction of a month from the due date until payment is made. Line 29: Interest on Underpayment of Estimated Tax If Line 14 minus Line 18 and Line 20c is $1,000 or more, you may owe interest on estimated tax you either underpaid or paid late. Form CT‑2210, Underpayment of Estimated Income Tax by Individuals, Trusts and Estates, can help you determine whether you did underestimate and will help you calculate interest. However, this is a complex form and you may prefer to have DRS calculate the interest. If so, do not file Form CT‑2210; leave this line blank and DRS will send you a bill. Interest on underpayment of estimated income tax stops accruing on the earlier of the day you pay your tax or April 15, 2023. Line 30: Total Amount Due Add Lines 26 through 29 and enter the total. This is the total amount you owe. Pay the amount in full with your return. See Payment Options at portal.ct.gov/DRS/Individuals/ Individual-Income-Tax.

Sign Your Return After you complete Form CT‑1040, sign your name and write the date you signed the return. Your spouse must also sign and enter the date if this is a joint return. The signature line is on Page 2 of Form CT‑1040. If you file a joint return, you must review the information with your spouse. When both you and your spouse sign the return, you become jointly and severally responsible for paying the full amount of tax, interest, and penalties due. In addition, you and your spouse will be jointly entitled to any refund which will be issued to both names listed on the return. Taxpayer’s Email Address DRS tax returns have a line for taxpayers to enter their email address. If you provide an email address, DRS may use it to notify you of tax changes. However, DRS will never use email to ask for sensitive information, such as your Social Security Number. If you ever have questions about an email claiming to be from DRS, contact DRS directly. Paid Preparer Signature Anyone you pay to prepare your return must sign and date it. Paid preparers must also enter their Preparer Tax Identification Number (PTIN), and their firm’s Federal Employer Identification Number (FEIN) in the spaces provided. Alternative Signature Methods DRS conforms to IRS Notice 2004‑54, which provides for alternative preparer signature procedures for federal income tax paper returns that paid practitioners prepare on behalf of their clients. Specifically, income tax return preparers may sign original returns, amended returns, or requests for filing extensions by rubber stamp, mechanical device, or computer software program. These alternative methods of signing must include either a facsimile of the individual preparer’s signature or the individual preparer’s printed name. Income tax return preparers who use alternative methods of signing must provide all of the other preparer information that is required on returns and extensions, such as the name, address, relevant employer identification number, the preparer’s tax preparer tax identification number (PTIN), and phone number. Paid preparers can follow the same procedure with respect to paper Connecticut income tax returns prepared on behalf of their clients. This procedure only applies to preparers’ signatures. It does not affect other signature requirements for taxpayers, and does not apply to documents other than tax returns. Third Party Designee To authorize DRS to contact your friend, family member, or any other person to discuss your 2022 tax return, enter the designee’s name, telephone number, and any five numbers the designee chooses as his or her personal identification number (PIN). To authorize DRS to contact the paid preparer who signed your return, enter “Preparer” in the space for the designee’s name. You do not have to provide the other information requested. 5 6

Form CT-1040 Instructions (Rev. 12/22) Page 6 of 27 If you enter a designee’s name, you and your spouse, if filing a joint return, are authorizing DRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to: • Give DRS any information missing from your return; • Call DRS for information about the processing of your return or the status of your refund or payment; and • Respond to certain DRS notices you have shared with the designee about math errors, offsets, and return preparation. The notices will not be sent to the designee. Once DRS processes the return, the authorization ends. The authorization cannot be revoked. However, the authorization will automatically end no later than the due date (without regard to extensions) for filing your 2023 tax return. This is April 15, 2024, for most taxpayers. Selecting a designee does not replace a power of attorney and will not authorize the designee to receive refunds, bind you to anything (including additional tax liabilities), or represent you before DRS. To authorize another individual to represent you or act on your behalf, you must complete LGL‑001, Power of Attorney. Order of Attachments If you are submitting any of the following, paper clip them to the front of your Connecticut income tax return in the following order: • Your check for payment of the tax due. See Pay by Mail at portal.ct.gov/DRS/Individuals/Individual-Income-Tax; • Form CT‑19IT, Title 19 Status Release; • Form CT‑1127, Application for Extension of Time for Payment of Income Tax; • Form CT‑1040 CRC, Claim of Right Credit; • Form CT‑8379, Nonobligated Spouse Claim; and • Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. If you are submitting any of the following, attach them to the back of your return: • Supplemental Schedule CT‑1040WH, Connecticut Income Tax Withholding; • Schedule CT‑PE, Pass‑Through Entity Tax Credit; • Schedule CT‑IT Credit, Income Tax Credit Summary; • Schedule CT‑CHET, Connecticut Higher Education Trust (CHET) 529 College Savings Plan Contribution; • Schedule CT‑EITC, Connecticut Earned Income Tax Credit; • Schedule CT‑Dependent, Connecticut Resident Dependent Information; and • Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals. You do not need to attach a copy of your previously‑filed Form CT‑1040 EXT. Filing Your Return Keep a copy of this return and all attachments for your records. Attach to this return any required schedules and forms. Do not attach copies of your federal income tax return or federal schedules. DRS does not provide return envelopes for mailing completed forms. See Mailing Addresses for Form CT-1040, at portal.ct.gov/DRS/Individuals/Individual-Income-Tax for the correct address to use for returns with payments, returns with refunds, or payments only.

Form CT-1040 Instructions (Rev. 12/22) Page 7 of 27 Form CT-1040 Schedules The following modifications to federal adjusted gross income are provided in Conn. Gen. Stat. § 12-701(a)(20). Your federal adjusted gross income may not be further modified in determining your Connecticut adjusted gross income except as expressly provided by Conn. Gen. Stat. § 12-701(a)(20). Schedule 1 – Modifications to Federal Adjusted Gross Income Additions to Federal Adjusted Gross Income Enter all amounts as positive numbers. Line 31: Interest on State and Local Government Obligations Other Than Connecticut Enter the total amount of interest income derived from state and municipal government obligations (other than obligations of the State of Connecticut or its municipalities) which is not taxed for federal income tax purposes. Do not enter interest income derived from government obligations of Puerto Rico, Guam, American Samoa, or U.S. Virgin Islands. Line 32: Exempt-Interest Dividends From a Mutual Fund Derived From State or Municipal Government Obligations Other Than Connecticut Enter the total amount of exempt-interest dividends received from a mutual fund that are derived from state and municipal government obligations other than obligations of the State of Connecticut or its municipalities. If the exempt-interest dividends are derived from obligations of Connecticut and other states, enter only the percentage derived from non-Connecticut obligations. Do not enter exempt-interest dividends derived from government obligations of Puerto Rico, Guam, American Samoa, or U.S. Virgin Islands. Example: A fund invests in obligations of many states including Connecticut. Assuming that 20% of the distribution is from Connecticut obligations, the remaining 80% would be added back on this line. Line 33: Taxable Amount of Lump-Sum Distributions From Qualified Plans Not Included in Federal AGI If you filed federal Form 4972, Tax on Lump‑Sum Distributions, with your federal Form 1040, or federal Form 1040‑SR, to compute the tax on any part of a distribution from a qualified plan, enter that part of the distribution on Line 33. Do not enter any part of the distribution reported on federal Form 1040, Line 5a, or federal Form 1040‑SR, Line 5a, or federal Form 1040, Schedule D, or federal Form 1040‑SR, Schedule D. Line 34: Beneficiary’s Share of Connecticut Fiduciary Adjustment If you have any income from an estate or trust, your share of any Connecticut modifications (that is, your share of the Connecticut fiduciary adjustment) that applies to the income will be shown on Form CT‑1041, Connecticut Income Tax Return for Trusts and Estates, Schedule CT‑1041B, Part 1, Column 5. Your share of these modifications should be provided to you by the fiduciary on Schedule CT‑1041 K‑1. If your share of these modifications is an amount greater than zero, enter the amount on Line 34. If the amount is less than zero, enter the amount on Line 46. If you are a beneficiary of more than one trust or estate, enter the net amount of all modifications, if greater than zero, on Line 34 or, if less than zero, on Line 46. Line 35: Loss on Sale of Connecticut State and Local Government Bonds Enter the total losses from the sale or exchange of notes, bonds, or other obligations of the State of Connecticut or its municipalities used to determine gain (loss) for federal income tax purposes whether or not the entire loss is used in computing federal adjusted gross income. Line 36: Section 168(k) Federal Bonus Depreciation Deduction Enter 100% of the amount of § 168(k) bonus depreciation reported for federal income tax purposes for this taxable year, provided such amount is deducted in determining the federal AGI for the taxable year. Line 36a: Section 179 Federal Deduction Enter 80% of the § 179 amount deducted in determining the federal AGI for the taxable year. Line 37: Other Use Line 37 to report any of the following modifications: 1. Add back any treaty income reported on federal Form 1040NR if a nonresident alien. Enter the words “treaty income” in the space provided. 2. Add back any loss or deduction of an enrolled member of the Mashantucket Pequot Tribe who resides in Indian country of such tribe or any loss or deduction of an enrolled member of the Mohegan Tribe who resides in Indian country of such tribe where the loss or deduction is derived from or connected with Indian country of the tribe. Enter the words “Mashantucket Pequot Tribe enrolled member” or “Mohegan Tribe enrolled member,” as the case may be. 3. Add back any Connecticut income tax deducted on the federal income tax return to arrive at federal adjusted gross income. Do not add back any Connecticut income tax deducted on federal Form 1040, Schedule A, or federal Form 1040‑SR, Schedule A. 4. Add back any expenses paid or incurred for the production (including management, conservation, and maintenance of property held for the production) or collection of income exempt from Connecticut income tax which were deducted on the federal return to arrive at federal adjusted gross income.

Form CT-1040 Instructions (Rev. 12/22) Page 8 of 27 5. Add back any amortizable bond premium on bonds producing interest income exempt from Connecticut income tax which premiums were deducted on the federal return to arrive at federal adjusted gross income. 6. Add back any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States which federal law exempts from federal income tax but does not exempt from state income taxes. 7. Add back to the extent deductible in determining federal adjusted gross income, any interest expenses on indebtedness incurred or continued to purchase or carry obligations or securities (the income from which is exempt from Connecticut income tax). 8. Add back the following distributions from an MRA established pursuant to Conn. Gen. Stat. § 32-9zz: • 100% of any distribution from such MRA not used to purchase machinery or equipment for use in Connecticut or manufacturing facilities, as defined in Conn. Gen. Stat. § 12-81(72), or for workforce training, development or expansion in Connecticut; and • 100% of any return of money remaining in the MRA at the end of the five-year period after such account’s creation or organization, including any interest earned.

See Special Notice 2012(6), 2012 Legislative Changes Affecting the Income Tax. 9. Add back, to the extent not properly includible in gross income for federal income tax purposes, any compensation required to be recognized under 26 U.S.C. § 457A that is attributable to services performed within Connecticut. 10. Also use Line 37 to report any additions to federal adjusted gross income required for Connecticut income tax purposes which are not listed on Lines 31 through 36. Line 38: Total Additions Add Lines 31 through 37 and enter the total. Subtractions From Federal Adjusted Gross Income Enter all amounts as positive numbers. Line 39: Interest on U.S. Government Obligations Enter the total amount of interest income (to the extent includible in federal adjusted gross income) derived from U.S. government obligations, which federal law prohibits states from taxing (for example, U.S. government bonds such as Saving Bonds Series EE or Series HH and U.S. Treasury bills or notes). For Series EE U.S. Savings Bonds, you are entitled to include on Line 39 only the amount of interest subject to federal income tax after exclusion of the amounts reported on federal Form 8815. In general, you will report the net taxable amount on federal Form 1040, Schedule B, or federal Form 1040‑SR, Schedule B. Do not enter the amount of interest income derived from Federal National Mortgage Association (Fannie Mae) bonds, Government National Mortgage Association (Ginnie Mae) bonds, and Federal Home Loan Mortgage Corporation (Freddie Mac) securities. Federal law does not prohibit states from taxing interest income derived from these obligations and this interest income is taxable for Connecticut income tax purposes. Do not enter the amount of interest paid to you on any federal income tax refund. Line 40: Exempt Dividends From Certain Qualifying Mutual Funds Derived From U.S. Government Obligations Enter the total amount of exempt dividends received from a qualifying mutual fund that are derived from U.S. government obligations. A mutual fund is a qualifying fund if, at the close of each quarter of its taxable year, at least 50% of the value of its assets consists of U.S. government obligations. The percentage of dividends that are exempt dividends should be reported to you by the mutual fund. Do not enter the amount of dividend income derived from Federal National Mortgage Association (Fannie Mae) bonds, Government National Mortgage Association (Ginnie Mae) bonds, and Federal Home Loan Mortgage Corporation (Freddie Mac) securities. Federal law does not prohibit states from taxing income derived from these obligations, and this income is taxable for Connecticut income tax purposes. Example: A qualifying mutual fund pays a dividend of $100. Of the distribution, 55% is attributable to U.S. Treasury bills and 45% to other investments. The amount reported on Line 40 is $55. See Policy Statement 2005(2), Connecticut Income Tax on Bonds or Obligations Issued by the United States Government, by State Governments, or Municipalities. Line 41: Social Security Benefit Adjustment If you receive Social Security benefits subject to federal income tax, you may reduce or eliminate the amount of your benefits subject to Connecticut income tax. Your Social Security benefits are fully exempt from Connecticut income tax if your required filing status is single or married filing separately and the amount reported on Form CT‑1040, Line 1, is less than $75,000; or married filing jointly, qualifying surviving spouse, or head of household and the amount reported on Form CT‑1040, Line 1, is less than $100,000. If this is the case, enter on Line 41 the amount of federally taxable Social Security benefits reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b.

Form CT-1040 Instructions (Rev. 12/22) Page 9 of 27 Your Social Security benefits are partially exempt from Connecticut income tax if your federal adjusted gross income is above the threshold for your filing status. If you used the worksheets in the instructions to federal Forms 1040 and 1040‑SR to calculate the amount of taxable Social Security benefits, complete the Social Security Benefit Adjustment Worksheet, on Page 24, and enter the amount from Line F on Line 41. You may use the online Social Security Benefit Adjustment Calculator by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Social Security Benefit Calculator. If you are using a worksheet not from a federal publication, such as one you printed from a tax preparation program on your computer or one given to you by your tax preparer, you should verify that the line references from these worksheets are the same as the equivalent federal publication to be certain you are using the proper amounts. Line 42: Refunds of State and Local Income Taxes Enter the amount of taxable refunds of state and local income taxes reported on federal Form 1040, Schedule 1, Line 1, or federal Form 1040‑SR, Schedule 1, Line 1. If federal Form 1040, Schedule 1, Line 1, or federal Form 1040‑SR, Schedule 1, Line 1, is blank, enter “0.” Line 43: Tier 1 and Tier 2 Railroad Retirement Benefits and Supplemental Annuities If you received Tier 1 or Tier 2 (or both) railroad retirement benefits or supplemental annuities during 2022, you may deduct the amount included in your federal adjusted gross income, but only to the extent the benefits were not already subtracted on Line 41. Enter the amount of Tier 1 and Tier 2 railroad retirement benefits reported on federal Form 1040, Line 5b, or federal Form 1040-SR, Line 5b. Likewise, enter the amount of railroad unemployment benefits, including sickness benefits paid by the Railroad Retirement Board (RRB) in lieu of unemployment benefits, to the extent included in your federal adjusted gross income. However, do not enter sickness benefit paid by the RRB resulting from an on-the-job injury because these benefits are not included in your federal adjusted gross income. Line 44: Military Retirement Pay Subtract income received as military retirement pay, to the extent included in federal adjusted gross income, if you are a retired member of the armed forces of the United States or the National Guard (retired military member) or if you are a beneficiary receiving survivor benefits under an option or election made by a deceased retired military member. Payments received by a former spouse of a retired military member, under a final decree of divorce, dissolution, annulment, or legal separation or a court ordered, ratified, or approved property settlement incident to a decree dividing military retirement pay, do not qualify for the military retirement pay exclusion. Line 45: 50% of Connecticut Teachers’ Retirement Pay Subtract 50% of the income received from the Connecticut Teachers’ Retirement System, provided you properly included such income in federal adjusted gross income for federal income tax purposes. You must have received a Form 1099‑R from the Connecticut Teachers’ Retirement Board to be eligible for the subtraction modification. See Special Notice 2022(4), 2022 Legislative Changes Affecting the Income Tax. Line 46: Beneficiary’s Share of Connecticut Fiduciary Adjustment If you have any income from an estate or trust, your share of any Connecticut modifications (that is, your share of the Connecticut fiduciary adjustment) that applies to the income will be shown on Form CT‑1041, Schedule CT‑1041B, Part 1, Column 5. Your share of these modifications should be provided to you by the fiduciary on Schedule CT‑1041 K‑1. If your share of these modifications is an amount less than zero, enter the amount on this line. If the amount is greater than zero, enter the amount on Line 34. If you are a beneficiary of more than one trust or estate, and the net amount of all modifications is less than zero, then enter the net amount on this line. Line 47: Gain on Sale of Connecticut State and Local Government Bonds Enter the total of all gains from the sale or exchange of notes, bonds, or other obligations of the State of Connecticut or its municipalities used to determine gain (loss) for federal income tax purposes. Line 48: Connecticut Higher Education Trust (CHET) Contributions Enter your contributions to a CHET account(s). The modification cannot exceed the maximum allowable contribution. The maximum CHET contribution that may be subtracted is the lesser of (1) the amount of contributions to all CHET accounts during the taxable year; or (2)(A) $5,000 for each individual taxpayer (including individuals whose filing status on their Connecticut income tax return is single, head of household, filing separately, or (B) $10,000 for individuals whose filing status on their Connecticut income tax return is filing jointly or qualifying surviving spouse. If your CHET contribution during the taxable year exceeds the maximum CHET contribution, the excess may be carried forward for the five succeeding taxable years. The CHET carryforward amount subtracted from federal adjusted gross income in the succeeding taxable years can not exceed the maximum CHET contribution limitations above. CHET contributions made in the current taxable year should be used before using any carryover from prior years. Enter the CHET account number in the space provided. If you made contributions to more than one account, you enter only one account number. See Special Notice 2006(11), 2006 Legislative Changes Affecting the Income Tax.

Form CT-1040 Instructions (Rev. 12/22) Page 10 of 27 Line 48a: 25% of Section 168(k) Federal Bonus Depreciation Deduction Added Back in Preceding Four Years Enter 25% of the § 168(k) federal deduction that you added back on your Connecticut income tax return in the four preceding taxable years. Line 48b: 100% of Pension or Annuity Income If your filing status is single, married filing separately, or head of household with federal AGI for the taxable year of less than $75,000 or married filing jointly with federal AGI of less than $100,000, and you receive income from certain pensions and annuities, such as from a defined benefit plan, 401(k), 403(b) or 457(b) plans, you qualify for this subtraction modification. The following amounts are not included in Line 5b of the federal income tax return and should not be added when calculating the pension and annuity amount for Line 48b of Form CT‑1040: • Disability pensions received before the recipient met the minimum retirement age set by his or her employer; • Corrective distributions of excess elective deferrals or other excess contributions to retirement plans; and • Distributions from traditional IRAs, Roth IRAs, simplified employee pension (SEP) IRAs, and savings incentive match plans for employees (SIMPLE) IRAs. On federal Form 1040, or federal Form 1040‑SR, IRA distributions and pensions and annuities are reported on separate lines. To determine the amount to enter on this line, begin with the amount reported on federal Form 1040, Line 5b, or federal Form 1040‑SR, Line 5b, Taxable amount of pensions and annuities. From the amount on Line 5b, subtract military retirement pay, Tier 1 and Tier 2 railroad retirement benefits, and Connecticut teachers’ retirement pay. Enter the amount on this line. Military retirement pay and Tier 1 and Tier 2 railroad retirement benefits are fully exempt from Connecticut income tax, and should not be included in this calculation. The subtraction modification for these benefits are reported on Lines 44 and 43, respectively, on the Connecticut return. A survivor or beneficiary of a plan participant may claim the 100% subtraction modification for Connecticut income tax purposes in the same manner as the plan participant would have been allowed to claim the modification, if such survivor or beneficiary is required to report the pension and annuity income on the federal income tax return in the same manner as the plan participant would have reported such income. Retired teachers may claim either the teachers’ pension subtraction modification or the pension and annuity subtraction modification (if their federal adjusted gross income is below the applicable threshold) on the income they receive from the Connecticut Teachers’ Retirement System. Connecticut law does not allow a double benefit for the same income. Example: Anna’s filing status on her Connecticut resident return is single. She receives $30,000 from the Teachers’ Retirement System and $38,000 in pension payments from XYZ Corporation for the taxable year. Both amounts are includible in Anna’s federal gross income, and her federal AGI is less than $75,000. On the Connecticut return for the taxable year, Anna may subtract $15,000 ($30,000 x 50%) on Line 45, Schedule 1, Form CT‑1040, and $38,000 as a pension and annuity income subtraction modification on Line 48b, Schedule 1, Form CT‑1040. Line 49: Other Use Line 49 to report any of the following modifications: 1. Subtract any income or gain of an enrolled member of the Mashantucket Pequot Tribe who resides in Indian country of such tribe or any income or gain of an enrolled member of the Mohegan Tribe who resides in Indian country of such tribe where the income or gain is derived from or connected with Indian country of the tribe. Enter the words “Mashantucket Pequot Tribe enrolled member” or “Mohegan Tribe enrolled member,” as the case may be. 2. Subtract the amount of interest earned on funds deposited in a Connecticut individual development account to the extent included in federal adjusted gross income. 3. Subtract any interest paid on indebtedness incurred to acquire investments that provide income taxable in Connecticut but exempt for federal purposes, that is not deductible in determining federal adjusted gross income, and is attributable to a trade or business of that individual. 4. Subtract expenses paid or incurred for the production (including management, conservation, and maintenance of property held for production) or collection of income taxable in Connecticut but exempt from federal income tax, that are not deductible in determining federal adjusted gross income, and are attributable to a trade or business of that individual. 5. Subtract the amount of any distributions you received from the CHET fund as a designated beneficiary to the extent includible in your federal adjusted gross income.

Congress passed legislation excluding from federal gross income any distribution from a qualified state tuition program (such as CHET) to the extent the distribution is used to pay for qualified higher education expenses (Pub. L. No. 107‑16, § 402). To the extent any distribution from CHET is excluded from federal gross income, the amount should not be reported as a subtraction modification on Line 49. 6. Subtract any amortizable bond premium on bonds that provide interest income taxable in Connecticut but exempt from federal income tax, which premiums were not deductible in determining federal adjusted gross income and are attributable to a trade or business of that individual. 7. Subtract the amount of any interest income from notes, bonds, or other obligations of the State of Connecticut included in federal adjusted gross income. This modification includes any Build America Bond tax credit amount if the Build America Bond, as described in Section 1531 of the American Recovery and Reinvestment Act of 2009, was issued by the State of Connecticut or a Connecticut subdivision and only to the extent the credit amount is treated as interest includible in gross income for federal income tax purposes. 8. Subtract the amount of any interest, dividends, or capital gains earned on contributions to accounts established for a designated beneficiary under the Connecticut Homecare Option Program for the Elderly to the extent the interest, dividends, or capital gains are properly included in the gross income of the designated beneficiary for federal income tax purposes. 9. Subtract contributions made to an MRA established pursuant to Conn. Gen. Stat. § 32-9zz.

See Special Notice 2012(6), 2012 Legislative Changes Affecting the Income Tax.

Form CT-1040 Instructions (Rev. 12/22) Page 11 of 27 10. Subtract 25% of the § 179 federal deduction that you added back on your Connecticut income tax return in the four preceding taxable years. 11. Subtract the amount, to the extent included in federal adjusted gross income, of any financial assistance received from the Crumbling Foundations Assistance Fund; paid to or on behalf of the taxpayer under the Collapsing Foundations Credit Enhancements Program; or financial assistance received from a municipality by the taxpayer to repair concrete foundations that have deteriorated due to the presence of pyrrhotite. 12. Subtract certain costs incurred by the taxpayer in connection with the donation to another person of human bone marrow, or all or part of a human liver, pancreas, kidney, intestine, or lung, for the purpose of organ transplantation. The costs include lost wages, medical expenses, travel expenses, and housing expenses. The subtraction can not exceed $10,000. 13. Subtract the Bioscience Venture Capital amount as calculated on Schedule CT‑BIO, Bioscience Worksheet. 14. Subtract the amount of any Earned Income Tax Enhancement payment received during the 2022 taxable year, to the extent included in federal adjusted gross income. Do not use Line 49 to subtract income subject to tax in a qualifying jurisdiction (see Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions, below) or income of a nonresident spouse. See Special Rules for Married Individuals on Page 1. Line 50: Total Subtractions Add Lines 39 through 49 and enter the total. Schedule 2 – Credit for Income Taxes Paid to Qualifying Jurisdictions You must first complete Form CT‑1040, Schedule 3 - Credit for Property Taxes Paid on Your Primary Residence, Motor Vehicle, or Both, before completing Schedule 2. See the instructions for Schedule 3 - Property Tax Credit on Page 13. Am I Eligible for the Credit for Income Taxes Paid to Qualifying Jurisdictions? If you are a resident of Connecticut and if any part of your income was taxed by a qualifying jurisdiction, you may be able to claim a credit against your Connecticut income tax liability for qualifying income tax payments you have made. Taxpayers seeking a credit for alternative minimum taxes paid to another jurisdiction must complete Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals, to calculate their alternative minimum tax credit. Qualifying Jurisdiction A qualifying jurisdiction includes another state of the United States, a local government within another state, or the District of Columbia. A qualifying jurisdiction does not include the State of Connecticut, the United States, or a foreign country or its provinces (for example, Canada and Canadian provinces). Qualifying Income Tax Payments Qualifying income tax payments are income taxes you actually paid on income: • Derived from or connected with sources within the qualifying jurisdiction; and • Subject to tax in the qualifying jurisdiction. Qualifying income tax payments include direct and indirect pro rata share of taxes paid to a qualifying jurisdiction by a pass‑through entity if such pass‑through entity is subject to a pass‑through entity tax substantially similar to the PE Tax imposed in Connecticut. Certain qualifying jurisdictions impose on electing employers a tax on wages. The tax is calculated based on your (the employee) wages. The qualifying jurisdiction allows you to take a credit for the tax paid by your employer. Although the tax is paid on your behalf, it is not income tax withholding. This type of tax is generally referred to as an employer compensation expense tax. For Connecticut income tax purposes, qualifying income tax payments include the amount of the employer compensation expense tax credit allowed by the qualifying jurisdiction. Income Derived From or Connected With Sources Within a Qualifying Jurisdiction • Compensation received for personal services performed in a qualifying jurisdiction; • Compensation received as an employee for personal services performed from a home office in Connecticut for an employer in a qualifying jurisdiction that applies a convenience of the employer test in determining whether nonresident compensation is derived from or connected with sources within the qualifying jurisdiction; • Income from a business, trade, or profession carried on in a qualifying jurisdiction; • Gambling winnings from a state-conducted lottery. See Informational Publication 2015(23), Connecticut Income Tax Treatment of State Lottery Winnings Received by Residents and Nonresidents of Connecticut; or • Income from real or tangible personal property situated in a qualifying jurisdiction. Income from intangibles, such as stocks and bonds, is not considered derived from or connected with sources within a qualifying jurisdiction unless the income is from property employed in a business, trade, or profession carried on in that jurisdiction. What Payments Do Not Qualify • Income tax payments made to a qualifying jurisdiction on income not derived from or connected with sources within the qualifying jurisdiction (such as wages not derived from or connected with sources within the qualifying jurisdiction); • Income tax payments made to a qualifying jurisdiction on income not included in your Connecticut adjusted gross income; • Income tax paid to a jurisdiction that is not a qualifying jurisdiction, including a foreign country or its provinces (for example, Canada and Canadian provinces); • Alternative minimum tax paid to a qualifying jurisdiction; • Income tax paid to a qualifying jurisdiction if you claimed credit on that jurisdiction’s income tax return for income tax paid to Connecticut; or • Penalties or interest on income taxes you paid to a qualifying jurisdiction.

Form CT-1040 Instructions (Rev. 12/22) Page 12 of 27 Limitations to the Credit The total credit is limited to whichever of the following amounts is least: • The amount of income tax paid to the qualifying jurisdiction; • The portion of Connecticut income tax due on the Connecticut adjusted gross income sourced in the qualifying jurisdiction; or • The amount of your Connecticut income tax entered on Form CT‑1040, Line 6. How to Calculate the Credit You must first complete your income tax return(s) for the qualifying jurisdiction(s). Then complete the Schedule 2 - Worksheet on Page 25 to determine the amount to enter on Schedule 2, Line 53. The allowed credit must be separately computed for each qualifying jurisdiction. Use separate columns for each qualifying jurisdiction for which you are claiming a credit. Attach a copy of all income tax returns filed with qualifying jurisdictions to your Connecticut income tax return or the credit will be disallowed. Taxpayers filing Form CT‑1040 electronically should retain copies of all income tax returns filed with qualifying jurisdictions for three years from the date of filing. The forms must be provided to DRS upon request. Schedule 2 provides two columns, A and B, to compute the credit for two jurisdictions. If you need more than two columns, create a worksheet identical to Schedule 2 and attach it to the back of your Form CT‑1040. If you are claiming credit for income taxes paid to another state and to one of its political subdivisions, follow these rules to determine your credit. A. If the same amount of income is taxed by both the city and state (see example for Line 56 on Page 13): 1. Use only one column on Form CT‑1040, Schedule 2, to calculate your credit; 2. Enter the same income taxed by both city and state in that column on Schedule 2; and 3. Combine the amounts of tax paid to the city and the state and enter the total on Line 57 of that column. B. If the amounts of income taxed by both the city and state are not the same: 1. Use two columns on Form CT‑1040, Schedule 2; 2. Include only the same income taxed by both jurisdictions in the first column; and 3. Include the excess income taxed by only one of the jurisdictions in the next column. Schedule 2 – Worksheet Instructions Complete the Schedule 2 - Worksheet to determine the portion of your Connecticut adjusted gross income derived from a qualifying jurisdiction. For each line in Column 2, enter the items of income from Column 1 that meet all of the following conditions listed below. • The income is derived from or connected with sources within a qualifying jurisdiction; • The income is reported on an income tax return filed with that qualifying jurisdiction and subject to income tax in the jurisdiction; and • You have paid income tax on the income to that qualifying jurisdiction. If you paid income tax to more than one qualifying jurisdiction, you must complete a separate worksheet for each jurisdiction. Keep the worksheet with your 2022 tax records. Do not attach it to your tax return. Column 1 Enter on Lines 1 through 15 of the worksheet the corresponding amounts entered on your federal income tax return, federal Form 1040, or federal Form 1040‑SR, and Schedule 1. Enter on Line 17 of the worksheet the amount entered on Line 26 of Schedule 1 of your federal income tax return. Enter on Line 19 of the worksheet the net amount of your Connecticut modifications to federal adjusted gross income. Subtract Form CT‑1040, Schedule 1, Line 50, from Line 38 to arrive at this amount. Column 2 For each line, enter that portion of the amount entered on the same line of Column 1 you reported on an income tax return filed with (and on which income tax was paid to) the qualifying jurisdiction. On Line 17, enter only the portion of the total federal adjustments to income directly related to income sourced in the qualifying jurisdiction. On Line 19, enter only the portion of Connecticut modifications directly related to income sourced in the qualifying jurisdiction. The fact that the qualifying jurisdiction may take into account your entire adjusted gross income (to compute the rate at which your income sourced in that jurisdiction will be taxed) does not mean you paid income tax to that jurisdiction on your entire adjusted gross income. Because you are a nonresident of the qualifying jurisdiction, you may be taxed by that jurisdiction only on your income sourced in that jurisdiction. Example 1: Amy, a Connecticut resident whose filing status is single, earned wages of $150,000 from a company located in the State of New York. Amy works inside and outside of New York and allocated her wage income based upon the days worked in New York. She determined $100,000 to be her New York State allocated wage income and reported and paid this amount on her New York nonresident income tax return. On her federal Form 1040, Line 1z, she entered $150,000. When completing the Schedule 2 - Worksheet, she enters $150,000 in Column 1, Line 1, and $100,000 in Column 2, Line 1. Amy also enters $100,000 on Form CT‑1040, Schedule 2, Line 53. Example 2: Luke and Lee file a joint federal Form 1040 and a joint Form CT‑1040. Lee’s wages as an employee working in Rhode Island are $20,000 and Luke’s wages as an employee working in Connecticut are $25,000. On their federal Form 1040, Line 1z, they enter $45,000. When completing the Schedule 2 - Worksheet, Luke and Lee enter $45,000 in Column 1, Line 1, and $20,000 in Column 2, Line 1. Luke and Lee also enter $20,000 on Form CT‑1040, Schedule 2, Line 53. Example 3: Linda is a sole proprietor of a business conducted at two locations: one in Connecticut and one in Massachusetts. On Linda’s federal Form 1040, Schedule 1, Line 3, she entered $100,000. Of the $150,000 of gross income reported on federal Form 1040, Schedule C, $90,000 is derived from the Massachusetts location. Of the $50,000

Form CT-1040 Instructions (Rev. 12/22) Page 13 of 27 of expenses reported on Schedule C, $35,000 is derived from the Massachusetts location. When completing the Schedule 2 - Worksheet, Linda enters $100,000 in Column 1, Line 6, and $55,000 ($90,000 - $35,000) in Column 2, Line 6. Linda also enters $55,000 on Form CT‑1040, Schedule 2, Line 53. Schedule 2 – Line Instructions Line 51: Modified Connecticut Adjusted Gross Income Add to Connecticut adjusted gross income from Line 5 any net loss derived from or connected with sources in a qualifying jurisdiction(s) where you were subject to income taxation whether or not income tax was actually paid to the jurisdiction(s). The modified amount is entered on Line 51. Example: Fred’s Connecticut adjusted gross income of $60,000 includes income of $15,000 from business activities conducted in Massachusetts and a net loss of $20,000 from a business conducted in Rhode Island. He must add the $20,000 net loss to the $60,000 and enter the $80,000 on Line 51. Line 52: Taxing Jurisdiction(s) If you claim credit for income taxes paid to a qualifying jurisdiction, enter the name and the two‑letter code of each qualifying jurisdiction for which you are claiming credit. If you are claiming credit for income taxes paid to a political subdivision of another state, enter the name and two-letter code of the state. Standard Two-Letter Codes Alabama.....................AL Louisiana............ LA Ohio................... OH Arizona......................AZ Maine.................ME Oklahoma........... OK Arkansas................... AR Maryland........... MD Oregon................OR California.................. CA Massachusetts... MA Pennsylvania.......PA Colorado................... CO Michigan.............MI Rhode Island........ RI Delaware....................DE Minnesota.......... MN South Carolina.... SC District of Columbia. DC Mississippi.........MS Tennessee............TN Georgia..................... GA Missouri............ MO Utah.....................UT Hawaii.........................HI Montana.............MT Vermont..............VT Idaho...........................ID Nebraska............ NE Virginia.............. VA Illinois......................... IL New Jersey.......... NJ West Virginia.....WV Indiana........................IN New Mexico...... NM Wisconsin...........WI Iowa............................IA New York...........NY Kansas........................KS North Carolina...NC Kentucky................... KY North Dakota......ND Line 53: Non-Connecticut Income Complete the Schedule 2 - Worksheet on Page 25 to determine the total non-Connecticut income included in your Connecticut adjusted gross income and reported on a qualifying jurisdiction’s income tax return. Enter the amount from Column 2, Line 20, of the Worksheet. Line 54 Divide the amount on Line 53 by the amount on Line 51. The result cannot exceed 1.0000. Round to four decimal places. Line 55: Income Tax Liability Subtract Line 11 from Line 6 and enter the result. Line 56 Multiply the percentage arrived at on Line 54 by the amount reported on Line 55. Example: Jen is a Connecticut resident who worked in City Y, a city in State X, during the taxable year. Jen’s filing status is single and her Connecticut adjusted gross income is $160,000. The amount entered on Jen’s Form CT‑1040, Line 55, is $8,850. Both State X and City Y impose an income tax. Her Connecticut adjusted gross income derived from State X is $80,000 as is her Connecticut adjusted gross income derived from City Y. Because the amounts of income taxed by both State X and City Y are the same, Jen uses one column on Form CT‑1040, Schedule 2. Jen pays an income tax of $6,000 to State X and an income tax of $360 to City Y. Since Jen’s Form CT‑1040, Line 51, is $160,000, her Schedule 2 is completed as follows: Column B Column A Line 52 State X, City Y Line 53 80,000 00 00 Line 54 .5000 Line 55 8,850 00 00 Line 56 4,425 00 00 Line 57 6,360 00 00 Line 58 4,425 00 00 Line 59 Total Credit 4,425 00 Line 57: Income Tax Paid to a Qualifying Jurisdiction Enter the total amount of income tax paid to a qualifying jurisdiction. Income tax paid means the lesser of your income tax liability to the qualifying jurisdiction or the income tax paid to that jurisdiction as reported on a return filed with that jurisdiction, but not penalty or interest. Income tax paid includes the amount of employer compensation expense tax credit reported, if applicable, on a qualifying jurisdiction’s return. Do not report the amount of tax withheld for that jurisdiction directly from your Form W‑2 or 1099. You must first complete a return for the qualifying jurisdiction to determine the amount of income tax paid. Line 58 Enter the lesser of the amounts reported on Line 56 or Line 57. Do not enter negative amounts. If zero or less, enter “0”. Line 59: Total Credit for Income Taxes Paid to Qualifying Jurisdictions Add the amounts from Line 58, Column A, Line 58, Column B, and Line 58 of any additional worksheets. The amount on Line 59 cannot exceed the amount on Line 56. Enter the total here and on Form CT‑1040, Line 7. Taxpayers filing a paper Form CT‑1040 must attach a copy of all income tax returns filed with qualifying jurisdictions to your Connecticut income tax return or the credit will be disallowed. Taxpayers filing Form CT‑1040 electronically should retain copies of all income tax returns filed with qualifying jurisdictions for three years from the date of filing. The forms must be provided to DRS upon request. Schedule 3 – Property Tax Credit Connecticut residents must complete Schedule 3 to determine the amount of credit (if any) that may be taken against a Connecticut income tax liability. The credit is for property taxes paid during 2022 to a Connecticut political subdivision on a primary residence, privately owned or leased motor vehicle, or both. You must attach Schedule 3 to Form CT‑1040 or your credit will be disallowed. If you entered zero on Form CT‑1040, Line 10, do not complete this schedule. See Informational Publication 2022(9), Q & A: Income Tax Credit for Property Taxes Paid to a Connecticut Political Subdivision.

Form CT-1040 Instructions (Rev. 12/22) Page 14 of 27 Which Property Tax Bills Qualify You may take credit against your 2022 Connecticut income tax liability for qualifying property tax payments you made on your primary residence, privately owned or leased motor vehicle, or both, to a Connecticut political subdivision. Generally, property tax bills due and paid during 2022 qualify for this credit. This includes any installment payments you made during 2022 that were due in 2022 and any installments you prepaid during 2022 due in 2023. Supplemental property tax bills that were due during 2022 or 2023 also qualify if paid during 2022. However, the late payment of any property tax bills or the payment of any interest, fees, or charges related to the property tax bill do not qualify for the credit. Taxpayers who file a joint Connecticut income tax return may include property tax bills for which each spouse is individually or jointly liable. You may take credit for a leased motor vehicle if you had a written lease agreement for a term of more than one year, and the property tax became due and was paid during 2022 (either by the leasing company or by you). Refer to your January 2023 billing statement from the leasing company to determine the amount of property taxes that may be eligible for the credit. Your statement will either indicate the amount of property taxes paid on your leased motor vehicle or provide you with a toll‑free number you may call to obtain the necessary information. If you do not receive a billing statement in January 2023, contact your leasing company for the appropriate property tax information. Example 1: Lisa received a property tax bill for a motor vehicle listed on her town’s October 1, 2020, grand list. The bill was payable in two installments, July 1, 2021, and January 1, 2022. If Lisa paid the January 1, 2022, installment on January 1, 2022, she is eligible to claim it on her 2022 income tax return. If she prepaid it during 2021, she is not eligible to take credit for it on her 2022 return, but she may have been eligible to take credit for it on her 2021 return. Example 2: Mary received a property tax bill for a motor vehicle listed on her town’s October 1, 2021, grand list. The bill was payable in two installments, July 1, 2022, and January 1, 2023. Mary is eligible to take credit for both installments on her 2022 income tax return if she paid both installments during 2022. If Mary waited until January 1, 2023, to pay her second installment, she is not eligible to take credit on her 2022 return for this installment, but she may be eligible to take credit for it on her 2023 return. Maximum Credit Allowed The maximum credit allowed (on your primary residence, motor vehicle, or both) is $300 per return regardless of filing status. This maximum property tax credit cannot exceed the amount of qualifying property taxes paid or the amount of tax entered on Form CT‑1040, Line 10, and is phased out depending upon your Connecticut adjusted gross income. To be allowed this credit, you must complete Schedule 3 in its entirety and attach it to your return. Motor Vehicle Credit Restrictions The number of motor vehicles eligible for this credit depends on your filing status as shown on the front of your Connecticut income tax return. Any individual whose filing status is single, filing separately, or head of household is limited to the property tax paid on one motor vehicle even if the individual sells a motor vehicle and purchases a replacement motor vehicle during the taxable year and only owns one motor vehicle at anytime during the taxable year. Individuals whose filing status is filing jointly or qualifying surviving spouse are limited to the property taxes paid on two motor vehicles. You may also use the online Property Tax Credit Calculator by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Property Tax Credit Calculator. If you choose to use the online calculator, you must complete Lines 60 through 63 of Schedule 3, Property Tax Credit found on Form CT‑1040, Page 4, or your credit will be denied. Schedule 3 – Line Instructions Name of Connecticut Tax Town or District Enter the Connecticut town or taxing district to which the qualifying property tax was paid. Description of Property Enter the description of the property. If a primary residence, enter the street address. If a motor vehicle, enter the year, make, and model. Date(s) Paid Enter the date(s) you paid qualifying property tax. Line 60: Primary Residence Enter the total amount of property tax paid on your primary residence. Line 61: Auto 1 Enter the total amount of property tax paid on your motor vehicle. Line 62: Filing Jointly or Qualifying Surviving Spouse Only - Auto 2 Enter the total amount of property tax paid on your second motor vehicle. Line 63 Add Lines 60, 61, and 62 and enter the total. Line 64 The maximum property tax credit allowed is $300. Line 65 Enter the lesser of Line 63 or Line 64. Line 66 Enter “0” on Line 66 and enter amount from Line 65 on Line 68 if your: Single $ 49,500 or less Married filing jointly or qualifying surviving spouse $ 70,500 or less Married filing separately $ 35,250 or less Head of household $ 54,500 or less Filing status is: Connecticut adjusted gross income is:

Form CT-1040 Instructions (Rev. 12/22) Page 15 of 27 Otherwise, go to the Property Tax Credit Table on Page 26 or visit portal.ct.gov/DRS to use the Property Tax Credit Calculator. Enter the decimal amount from the Property Tax Credit Table on Form CT‑1040, Line 66. Line 67 Multiply Line 65 by Line 66. Line 68 Subtract Line 67 from Line 65. Enter here and on the front of Form CT‑1040, Line 11. Schedule 4 – Individual Use Tax In general, goods or services purchased out‑of‑state that would be subject to the Connecticut sales tax if those goods or services were purchased from a Connecticut seller are subject to the Connecticut use tax if the out‑of‑state seller did not charge and collect sales tax on the sale. Generally, this includes purchases of goods by mail order, telephone, or online when the goods are shipped or delivered to Connecticut and when the purchaser brings goods back into Connecticut. Use tax is due when taxable purchases are made but Connecticut sales tax is not paid. Any individual or business purchasing taxable goods or services for use in Connecticut without paying Connecticut sales tax must pay use tax. The general use tax rate is 6.35%. However, the following items are subject to a 7.75% use tax rate: • Most motor vehicles exceeding $50,000; • Each piece of jewelry exceeding $5,000; • Each piece of clothing or pair of footwear exceeding $1,000; and • A handbag, luggage, umbrella, wallet, or watch exceeding $1,000. Computer and data processing services are subject to a 1% use tax rate. Vessels, motors for vessels, and trailers to transport vessels are subject to a 2.99% use tax rate. Use the Connecticut Individual Use Tax Worksheet, on Page 27, to calculate your use tax liability. Keep the worksheet for your records. You must provide the worksheet to DRS upon request. See Informational Publication 2020(10), Q&A on the Connecticut Individual Use Tax. Report only those purchases subject to use tax you have not previously reported on Form OP‑186, Connecticut Individual Use Tax Return. The Sample Use Tax Table on Page 27 illustrates the use tax due only for various levels of purchases subject to the 6.35% and 7.75% use tax rates. Line 69 Complete the Connecticut Individual Use Tax Worksheet on Page 27. Enter the totals from Column 7 of each section on Lines 69a, 69b, 69c and 69d. Add the amounts on Lines 69a, 69b, 69c and 69d, and enter the total on Line 69. Also enter on Form CT‑1040, Line 15. If no Connecticut use tax is due, you must enter “0” on Form CT‑1040, Line 15. If you do not make an entry on Line 15, you will not have filed a use tax return. Failure to file a use tax return and to remit use tax due will subject you to a 10% penalty of the total use tax due plus a 1% interest per month or a fraction of a month. You also may be subject to a penalty of up to $5,000, imprisonment for up to 5 years, or both, for willfully submitting a false return. Connecticut Individual Use Tax Worksheet Section Instructions Complete the following sections for purchases subject to each tax rate: • Section A for purchases of computer and data processing services subject to the 1% tax rate. • Section B for purchases subject to the 6.35% tax rate. • Section C for purchases subject to the 7.75% tax rate. • Section D for purchases subject to the 2.99% tax rate. Column Instructions Column 1 Enter the month and day of the purchase. Column 2 Enter a brief description of the taxable item or service purchased (jewelry, computer, etc.). Column 3 Enter the name of the retailer the item or service was purchased from. Column 4 Enter the purchase price. List separately any individual item with a purchase price of $300 or more. Although you do not need to list separately any individual item with a purchase price of less than $300, the items are subject to tax and the total of the purchase price of these items should be reported. Column 5 Multiply the purchase price in Column 4 by the applicable tax rate and enter the result. Column 6 If you paid sales tax to another state, the District of Columbia, or a U.S. territory, enter the amount paid. Column 7 Subtract the amount entered in Column 6 from the amount entered in Column 5 and enter the difference in Column 7. Add Column 7 amounts and enter total. Do not enter negative amounts. If zero or less, enter “0.” Enter the total tax for each Section on Schedule 4, Lines 69a through 69d.

Form CT-1040 Instructions (Rev. 12/22) Page 16 of 27 Schedule CT-EITC - Connecticut Earned Income Tax Credit Who qualifies? To qualify for the Connecticut earned income tax credit (CT EITC) you must: 1. Have claimed and been allowed the 2022 federal earned income credit (EIC); and 2. Be a full-year resident of the State of Connecticut. Part-year residents and nonresidents do not qualify for the CT EITC and must file Form CT‑1040NR/PY. How to Claim the Connecticut Earned Income Tax Credit Complete Schedule CT‑EITC, Connecticut Earned Income Tax Credit, using the information from your federal return, worksheets, and, if applicable, federal EIC line instructions. Attach Schedule CT‑EITC to the back of Form CT‑1040. Protect Yourself DRS wants to make it easy for qualified residents to receive their CT EITC, but also reminds taxpayers to take steps to prevent identity theft. Taxpayers need to protect Social Security Numbers and other taxpayer identity information to prevent others from improperly claiming the credit. Do not let others prepare your Schedule CT‑EITC with false information to get more money back for themselves. Avoid predatory tax preparers who charge high fees or claim they can get you a larger tax refund for a percentage of the refund. These activities are crimes and should be reported to DRS, at 855‑842‑1441. Eligibility Reviews DRS reviews CT EITC requests to determine if taxpayers qualify for the credit. Approval of the federal earned income credit does not guarantee eligibility for the CT EITC. DRS may request additional information to determine if a credit claim is valid. You must keep accurate records to support all items reported on Schedule CT‑EITC. Schedule CT-EITC - Line instructions Line 1 You must have claimed the 2022 federal earned income credit to claim the CT EITC. Line 2 You cannot claim the CT EITC if your investment income is more than $10,300. Investment income is the total amount of: • Taxable interest (federal Form 1040, Line 2b, or federal Form 1040‑SR, Line 2b); • Tax-exempt interest (federal Form 1040, Line 2a, or federal Form 1040‑SR, Line 2a); • Ordinary dividends income (federal Form 1040, Line 3b, or federal Form 1040‑SR, Line 3b); and • Capital gain net income from federal Form 1040, Line 7, or federal Form 1040‑SR, Line 7 (if more than zero). For additional information on what qualifies as investment income, see federal Publication 596, Earned Income Credit. Line 3 File Schedule CT‑EITC with Form CT‑1040. If Form CT‑1040 was already filed, you must file a 2022 Form CT‑1040X to claim the credit. Schedule CT‑EITC cannot be filed by itself. Schedule CT‑EITC must be attached to a completed Form CT‑1040 or Form CT‑1040X. Line 4 If claiming qualifying children on federal Schedule EIC, mark an X in the Yes box and then complete Line 5. Otherwise, mark an X in the No box and go to Line 6. Line 5 If claiming qualifying children on federal Schedule EIC, list the same children (up to three) in the spaces provided. If claiming more than three qualifying children on federal Schedule EIC, enter the required information for three qualifying children in the spaces provided on the schedule and attach a statement with the required identifying information for each additional child. Include taxpayer name and social security number (SSN) on the attachment. To be eligible to claim the CT EITC, you (and your spouse if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your 2022 return (including extensions). Any qualifying child listed on Schedule CT‑EITC must have a valid SSN by the due date of your 2022 return (including extensions). If an SSN for you or your spouse is missing from your return because either you or your spouse did not have a valid SSN by the due date or extended due date of your 2022 return, and you later get a valid SSN, you cannot file an amended return to claim the CT EITC. If a social security number has been applied for by filing federal Form SS‑5 with the Social Security Administration, but has not been received by the return due date you may file Form CT‑1040 EXT, to request an extension of time to file. Form CT‑1040 EXT does not extend the time to pay your income tax. You must pay the amount of tax that you expect to owe on or before the original due date of the return (see Form CT‑1040 EXT). Mark an X in the box confirming each child who was identified on federal Schedule EIC, box 4a, as a full-time student. Mark an X in the box confirming each child who was identified on federal Schedule EIC, box 4b as disabled.

Form CT-1040 Instructions (Rev. 12/22) Page 17 of 27 Line 6 If you did not claim Connecticut withholding on Form CT‑1040, Line 18, and Wages, tips, and other compensation was reported on Forms W‑2 or 1099, mark an X in the Yes box and enter the following information (from up to three jobs) on Lines 6a, 6b, and 6c. Otherwise, mark an X in the No box and go to Line 7. Column A Enter the employer’s federal identification number (EIN) from Form W‑2 or the payer’s federal identification number from Form 1099. Column B Enter the employer’s state identification number from Form W‑2 or Form 1099. Column C Enter your wages, tips, and other compensation from Form W‑2 or Form 1099. Line 7 You are self-employed if you: • Carry on a trade or business as a sole proprietor; • Are an independent contractor; • Are a member of a partnership; • Are a member of a limited liability company; or • Are in business for yourself in any other way. Self-employment can include work in addition to your regular, full-time job. This could include part-time work you do in or outside your home. If you were self-employed then you had business income or loss that you reported on your federal Form 1040, or federal Form 1040‑SR. If you claimed income or loss from one or more businesses, mark an X in the Yes box and enter the following information (for up to three primary business activities) on Lines 7a, 7b, and 7c. Otherwise, mark an X in the No box and go to Line 8. See Informational Publication 2015(20), Recordkeeping Suggestions for Self-Employed Persons, or visit the DRS CT EITC website at portal.ct.gov/DRS. Column A Enter your federal employer identification number (EIN) for your business. If any primary business activity does not have an EIN, enter your SSN. Column B Enter the Connecticut Tax Registration Number for your business. Column C Enter the amount of business income or loss. Use a minus sign to show a loss or a negative amount. Line 8 Enter the federal EIC claimed for tax year 2022 from federal Form 1040, Line 27a, or federal Form 1040‑SR, Line 27a. Line 9 For the tax year 2022, the CT EITC is 30.5% (.305) of the federal EIC. Line 11 If your filing status was married filing jointly on your federal income tax return but you are required to file as married filing separately on your Connecticut Form CT‑1040, mark an X in the Yes box and complete Lines 12 through 15. See Taxpayer Information on Page 1. Otherwise, mark an X in the No box and skip Lines 12 through 15. Line 16 This is your Connecticut Earned Income Tax Credit. If your filing status is married filing separately, enter the amount from Line 15. Otherwise, enter the amount from Line 10. Enter the amount from Line 16 on Form CT‑1040, Line 20a.

Form CT-1040 Instructions (Rev. 12/22) Page 18 of 27 Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Connecticut Organ Donor (Y) Give the gift of hope by registering to become an organ and tissue donor. Information about organ donation and various organ donor programs is available from the following websites. Donate Life Connecticut www.ctorganandtissuedonation.org/ United Network for Organ Sharing (UNOS) www.unos.org/ Organ Donation www.organdonor.gov/ LifeChoice Donor Services www.NEDS.org/ National Marrow Donor Program Be The Match Registry www.bethematch.org/ New England Organ Bank www.NEDS.org/ Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Contributions to Designated Charities Below is a list of charities for which you may use your tax return to contribute all or a portion of your refund. Enter your total contributions on Form CT‑1040, Connecticut Resident Income Tax Return, Schedule 5, Line 70. Your contribution is irrevocable. To contribute directly, send your contribution to the address shown below. Designated Charity: Mailing Address: Make checks payable to: Aids Research Education Fund Assists research, education, and community service programs related to Acquired Immune Deficiency Syndrome (AIDS). Department of Public Health - HIV Prevention Program MS #11APV PO Box 340308 Hartford CT 06134-0308 Treasurer, State of Connecticut/AIDS Fund Breast Cancer Research and Education Fund Assists research, education, and community service programs related to breast cancer. Department of Public Health - Community Health and Prevention Section MS #11 CCS PO Box 340308 Hartford CT 06134-0308 Treasurer, State of Connecticut/Breast Cancer Fund CHET Baby Scholars Fund Provides contributions of up to $250 for CHET college savings accounts opened for children under age one or newly adopted. Office of the State Treasurer CHET, 2nd Floor 165 Capitol Avenue Hartford, CT 06106 Treasurer, State of Connecticut/CHET Baby Scholars Endangered Species, Natural Area Preserves, and Watchable Wildlife Fund Helps preserve, protect, and manage Connecticut’s endangered plants and animals, wildlife and their habitats. Department of Energy & Environmental Protection Bureau of Administration Financial Management 79 Elm Street Hartford CT 06106-1591 DEEP-Endangered Species/ Wildlife Fund Military Relief Fund Makes grants to the immediate family members of service members domiciled in Connecticut for essential goods and services when military service creates family financial hardship. Military Department, Military Relief Fund Fiscal Office 360 Broad St Hartford CT 06105-3795 Treasurer, State of Connecticut/Military Relief Fund Organ Transplant Fund Assists Connecticut residents in paying for the unmet medical and ancillary needs of organ transplant candidates and recipients. Department of Social Services Accounts Receivable 55 Farmington Ave Hartford CT 06105 Commissioner of Social Services/Organ Transplant Fund Safety Net Services Fund Protects the children of families who are no longer eligible for public assistance benefits. Department of Social Services Accounts Receivable 55 Farmington Ave Hartford CT 06105 Commissioner of Social Services/Safety Net Fund Mental Health Community Investment Account Funds mental health prevention, treatment and recovery services delivered by private not for profit agencies in local communities. Department of Mental Health and Addiction Services, Fiscal Division MS#14FIS PO Box 341431 Hartford, CT 06134 Treasurer, State of Connecticut/Mental Health Community Investment Account

Form CT-1040 Instructions (Rev. 12/22) Page 19 of 27 Table A - Personal Exemptions 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 1. Enter Connecticut adjusted gross income (AGI) from Form CT-1040, Line 5. 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, 3% 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. 10. 00 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 Qualified 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 TIP! 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-1040 Instructions (Rev. 12/22) Page 20 of 27 Table B - Initial Tax Calculation 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 19 to correctly calculate your 2022 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...............3.00% More than $10,000, but less than or equal to.................. $ 50,000...............$300 plus 5.0% of the excess over $10,000 More than $50,000, but less than or equal to.................. $100,000..............$2,300 plus 5.5% of the excess over $50,000 More than $100,000, but less than or equal to................ $200,000..............$5,050 plus 6.0% of the excess over $100,000 More than $200,000, but less than or equal to................ $250,000..............$11,050 plus 6.5% of the excess over $200,000 More than $250,000, but less than or equal to................ $500,000..............$14,300 plus 6.9% of the excess over $250,000 More than $500,000......................................................................................$31,550 plus 6.99% of the excess over $500,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 19) and continue to Line 5. u Single or Married Filing Separately Examples:

Line 3 is $13,000, Line 4 is $450

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

$3,000 X .05 = $150

$300 + $150 = $450

Line 3 is $525,000, Line 4 is $33,298

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

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

$31,550 + $1,748 = $33,298 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...............3.00% More than $20,000, but less than or equal to.................. $100,000..............$600 plus 5.0% of the excess over $20,000 More than $100,000, but less than or equal to................ $200,000..............$4,600 plus 5.5% of the excess over $100,000 More than $200,000, but less than or equal to................ $400,000..............$10,100 plus 6.0% of the excess over $200,000 More than $400,000, but less than or equal to................ $500,000..............$22,100 plus 6.5% of the excess over $400,000 More than $500,000, but less than or equal to................ $1,000,000...........$28,600 plus 6.9% of the excess over $500,000 More than $1,000,000...................................................................................$63,100 plus 6.99% of the excess over $1,000,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 19) and continue to Line 5. u Married Filing Jointly/Qualifying Surviving Spouse Examples:

Line 3 is $22,500, Line 4 is $725

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

$2,500 x .05 = $125

$600 + $125 = $725

Line 3 is $1,100,000, Line 4 is $70,090

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

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

$63,100 + $6,990 = $70,090 Head of Household If the amount on Line 3 of the Tax Calculation Schedule is: Less than or equal to:...................................................... $ 16,000...............3.00% More than $16,000, but less than or equal to.................. $ 80,000...............$480 plus 5.0% of the excess over $16,000 More than $80,000, but less than or equal to.................. $160,000..............$3,680 plus 5.5% of the excess over $80,000 More than $160,000, but less than or equal to................ $320,000..............$8,080 plus 6.0% of the excess over $160,000 More than $320,000, but less than or equal to................ $400,000..............$17,680 plus 6.5% of the excess over $320,000 More than $400,000, but less than or equal to................ $800,000..............$22,880 plus 6.9% of the excess over $400,000 More than $800,000......................................................................................$50,480 plus 6.99% of the excess over $800,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 19) and continue to Line 5. u Head of Household Examples:

Line 3 is $20,000, Line 4 is $680

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

$4,000 x .05 = $200

$480 + $200 = $680

Line 3 is $825,000, Line 4 is $52,228

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

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

$50,480 + $1,748 = $52,228 TIP! 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-1040 Instructions (Rev. 12/22) Page 21 of 27 Table C - 3% 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. Single Married Filing Jointly or Qualifying Surviving Spouse Married Filing Separately Head of Household Connecticut AGI Connecticut AGI Connecticut AGI Connecticut AGI More Than Less Than or Equal To 3% Phase-Out More Than Less Than or Equal To 3% Phase-Out More Than Less Than or Equal To 3% Phase-Out More Than Less Than or Equal To 3% Phase-Out $ 0 $ 56,500 $ 0 $ 0 $100,500 $ 0 $ 0 $50,250 $ 0 $ 0 $ 78,500 $ 0 $ 56,500 $ 61,500 $ 20 $100,500 $105,500 $ 40 $50,250 $52,750 $ 20 $ 78,500 $ 82,500 $ 32 $ 61,500 $ 66,500 $ 40 $105,500 $110,500 $ 80 $52,750 $55,250 $ 40 $ 82,500 $ 86,500 $ 64 $ 66,500 $ 71,500 $ 60 $110,500 $115,500 $120 $55,250 $57,750 $ 60 $ 86,500 $ 90,500 $ 96 $ 71,500 $ 76,500 $ 80 $115,500 $120,500 $160 $57,750 $60,250 $ 80 $ 90,500 $ 94,500 $128 $ 76,500 $ 81,500 $100 $120,500 $125,500 $200 $60,250 $62,750 $100 $ 94,500 $ 98,500 $160 $ 81,500 $ 86,500 $120 $125,500 $130,500 $240 $62,750 $65,250 $120 $ 98,500 $102,500 $192 $ 86,500 $ 91,500 $140 $130,500 $135,500 $280 $65,250 $67,750 $140 $102,500 $106,500 $224 $ 91,500 $ 96,500 $160 $135,500 $140,500 $320 $67,750 $70,250 $160 $106,500 $110,500 $256 $ 96,500 $101,500 $180 $140,500 $145,500 $360 $70,250 $72,750 $180 $110,500 $114,500 $288 $101,500 and up $200 $145,500 and up $400 $72,750 and up $200 $114,500 and up $320 TIP! 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-1040 Instructions (Rev. 12/22) Page 22 of 27 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. Single or Married Filing Separately Married Filing Jointly or Qualifying Surviving Spouse Head of Household Connecticut AGI Connecticut AGI Connecticut AGI More Than Less Than or Equal To Recapture Amount More Than Less Than or Equal To Recapture Amount More Than Less Than or Equal To Recapture Amount $ 0 $200,000 $ 0 $ 0 $400,000 $ 0 $ 0 $320,000 $ 0 $200,000 $205,000 $ 90 $400,000 $410,000 $ 180 $320,000 $328,000 $ 140 $205,000 $210,000 $ 180 $410,000 $420,000 $ 360 $328,000 $336,000 $ 280 $210,000 $215,000 $ 270 $420,000 $430,000 $ 540 $336,000 $344,000 $ 420 $215,000 $220,000 $ 360 $430,000 $440,000 $ 720 $344,000 $352,000 $ 560 $220,000 $225,000 $ 450 $440,000 $450,000 $ 900 $352,000 $360,000 $ 700 $225,000 $230,000 $ 540 $450,000 $460,000 $1,080 $360,000 $368,000 $ 840 $230,000 $235,000 $ 630 $460,000 $470,000 $1,260 $368,000 $376,000 $ 980 $235,000 $240,000 $ 720 $470,000 $480,000 $1,440 $376,000 $384,000 $1,120 $240,000 $245,000 $ 810 $480,000 $490,000 $1,620 $384,000 $392,000 $1,260 $245,000 $250,000 $ 900 $490,000 $500,000 $1,800 $392,000 $400,000 $1,400 $250,000 $255,000 $ 990 $500,000 $510,000 $1,980 $400,000 $408,000 $1,540 $255,000 $260,000 $1,080 $510,000 $520,000 $2,160 $408,000 $416,000 $1,680 $260,000 $265,000 $1,170 $520,000 $530,000 $2,340 $416,000 $424,000 $1,820 $265,000 $270,000 $1,260 $530,000 $540,000 $2,520 $424,000 $432,000 $1,960 $270,000 $275,000 $1,350 $540,000 $550,000 $2,700 $432,000 $440,000 $2,100 $275,000 $280,000 $1,440 $550,000 $560,000 $2,880 $440,000 $448,000 $2,240 $280,000 $285,000 $1,530 $560,000 $570,000 $3,060 $448,000 $456,000 $2,380 $285,000 $290,000 $1,620 $570,000 $580,000 $3,240 $456,000 $464,000 $2,520 $290,000 $295,000 $1,710 $580,000 $590,000 $3,420 $464,000 $472,000 $2,660 $295,000 $300,000 $1,800 $590,000 $600,000 $3,600 $472,000 $480,000 $2,800 $300,000 $305,000 $1,890 $600,000 $610,000 $3,780 $480,000 $488,000 $2,940 $305,000 $310,000 $1,980 $610,000 $620,000 $3,960 $488,000 $496,000 $3,080 $310,000 $315,000 $2,070 $620,000 $630,000 $4,140 $496,000 $504,000 $3,220 $315,000 $320,000 $2,160 $630,000 $640,000 $4,320 $504,000 $512,000 $3,360 $320,000 $325,000 $2,250 $640,000 $650,000 $4,500 $512,000 $520,000 $3,500 $325,000 $330,000 $2,340 $650,000 $660,000 $4,680 $520,000 $528,000 $3,640 $330,000 $335,000 $2,430 $660,000 $670,000 $4,860 $528,000 $536,000 $3,780 $335,000 $340,000 $2,520 $670,000 $680,000 $5,040 $536,000 $544,000 $3,920 $340,000 $345,000 $2,610 $680,000 $690,000 $5,220 $544,000 $552,000 $4,060 $345,000 $500,000 $2,700 $690,000 $1,000,000 $5,400 $552,000 $800,000 $4,200 $500,000 $505,000 $2,750 $1,000,000 $1,010,000 $5,500 $800,000 $808,000 $4,280 $505,000 $510,000 $2,800 $1,010,000 $1,020,000 $5,600 $808,000 $816,000 $4,360 $510,000 $515,000 $2,850 $1,020,000 $1,030,000 $5,700 $816,000 $824,000 $4,440 $515,000 $520,000 $2,900 $1,030,000 $1,040,000 $5,800 $824,000 $832,000 $4,520 $520,000 $525,000 $2,950 $1,040,000 $1,050,000 $5,900 $832,000 $840,000 $4,600 $525,000 $530,000 $3,000 $1,050,000 $1,060,000 $6,000 $840,000 $848,000 $4,680 $530,000 $535,000 $3,050 $1,060,000 $1,070,000 $6,100 $848,000 $856,000 $4,760 $535,000 $540,000 $3,100 $1,070,000 $1,080,000 $6,200 $856,000 $864,000 $4,840 $540,000 and up $3,150 $1,080,000 and up $6,300 $864,000 and up $4,920 TIP! 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-1040 Instructions (Rev. 12/22) Page 23 of 27 Table E - Personal Tax Credits 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. Single Married Filing Jointly or Qualifying Surviving Spouse Married Filing Separately Head of Household Connecticut AGI Connecticut AGI Connecticut AGI Connecticut AGI More Than Less Than or Equal To Decimal Amount More Than Less Than or Equal To Decimal Amount More Than Less Than or Equal To Decimal Amount More Than Less Than or Equal To Decimal Amount $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 TIP! 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-1040 Instructions (Rev. 12/22) Page 24 of 27 A. Enter the amount reported on your 2022 federal Social Security Benefits Worksheet, Line 1. A.

If Line A is zero or less, stop here and enter “0” on Line 41. Otherwise, go to Line B. B. Enter the amount reported on your 2022 federal Social Security Benefits Worksheet, Line 9. However, if filing separately and you lived with your spouse at any time during 2022, enter the amount reported on Line 7 of your federal Social Security Benefits Worksheet. B.

If Line B is zero or less, stop here. Otherwise, go to Line C. C. Enter the lesser of Line A or Line B.

C. D. Multiply Line C by 25% (.25).

D. E. Taxable amount of Social Security benefits reported on your 2022 federal Social Security Benefits Worksheet, Line 18.

E. F. Social Security Benefit Adjustment - Subtract Line D from Line E. Enter the amount here and on Form CT-1040, Line 41. If Line D is greater than or equal to Line E, enter “0.” F. Social Security Benefit Adjustment Worksheet - Line 41 Enter the amount from Form CT-1040, Line 1..................................................................................... If your filing status is single or married filing separately, is the amount on Line 1 $75,000 or more?  Yes: Complete this worksheet.

 No: Do not complete this worksheet. Enter on Form CT-1040, Line 41, the amount of federally taxable Social Security benefits you reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b. If your filing status is married filing jointly, qualifying surviving spouse, or head of household, is the amount on Line 1 $100,000 or more?  Yes: Complete this worksheet.  No: Do not complete this worksheet. Enter on Form CT-1040, Line 41, the amount of federally taxable Social Security benefits you reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b.

Form CT-1040 Instructions (Rev. 12/22) Page 25 of 27 Schedule 2 - Worksheet Complete this worksheet and enter the amount from Line 20, Column 2, on Form CT‑1040, Schedule 2, Line 53. Complete a separate worksheet for each qualifying jurisdiction if you paid income tax to more than one qualifying jurisdiction. Column 1 Column 2 Amount Taxable in Qualifying Jurisdiction 1. Wages, salaries, tips, etc. 1. 2. Taxable interest 2. 3. Ordinary dividends 3. 4. Taxable refunds, credits, or offsets of state and local income taxes 4. 5. Alimony received 5. 6. Business income or (loss) 6. 7. Capital gain or (loss) 7. 8. Other gains or (losses) 8. 9. Taxable amount of IRA distributions 9. 10. Taxable amounts of pensions and annuities 10. 11. Rental real estate, royalties, partnerships, S corporations, trusts, etc. 11. 12. Farm income or (loss) 12. 13. Unemployment compensation 13. 14. Taxable amount of social security benefits 14. 15. Other income (including lump-sum distributions) 15. 16. Add Lines 1 through 15. 16. 17. Total federal adjustments to income 17. 18. Federal adjusted gross income: Subtract Line 17 from Line 16. 18. 19. Connecticut modifications: See instructions. 19. 20. Connecticut adjusted gross income: Add Line 18 and Line 19. Enter the amount from Column 2 on Form CT‑1040, Schedule 2, Line 53. 20.

Form CT-1040 Instructions (Rev. 12/22) Page 26 of 27 Enter the amount from Form CT-1040, Schedule 3 - Property Tax Credit, Line 65, on Line 68 and Line 11, if your filing status is:

Single and your Connecticut AGI is....................................................................................................$49,500 or less

Married filing jointly or qualifying surviving spouse and your Connecticut AGI is......................$70,500 or less

Married filing separately and your Connecticut AGI is...................................................................$35,250 or less

Head of household and your Connecticut AGI is..............................................................................$54,500 or less Otherwise, enter the decimal amount from the Property Tax Credit Table below on Form CT-1040, Schedule 3, Line 66. Use your filing status on the front of your tax return and your Connecticut AGI - Form CT-1040, Line 5. Single If you are single and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $49,500 0

$49,500 $59,500 .15

$59,500 $69,500 .30

$69,500 $79,500 .45

$79,500 $89,500 .60

$89,500 $99,500 .75

$99,500 $109,500 .90

$109,500 and up 1.00 If you are married filing jointly, or qualifying surviving spouse and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $70,500 0

$70,500 $80,500 .15

$80,500 $90,500 .30

$90,500 $100,500 .45

$100,500 $110,500 .60

$110,500 $120,500 .75

$120,500 $130,500 .90

$130,500 and up 1.00 Married Filing Separately If you are married filing separately and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $35,250 0

$35,250 $40,250 .15

$40,250 $45,250 .30

$45,250 $50,250 .45

$50,250 $55,250 .60

$55,250 $60,250 .75

$60,250 $65,250 .90

$65,250 and up 1.00 Head of Household If you are head of household and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $54,500 0

$54,500 $64,500 .15

$64,500 $74,500 .30

$74,500 $84,500 .45

$84,500 $94,500 .60

$94,500 $104,500 .75

$104,500 $114,500 .90

$114,500 and up 1.00 Property Tax Credit Table Married Filing Jointly or Qualifying Surviving Spouse

Form CT-1040 Instructions (Rev. 12/22) Page 27 of 27 Section A - 1% Tax Rate: Computer and Data Processing Services Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Services Retailer or Service Provider Purchase Price CT Tax Due (Col. 4 X .01) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69a. Section B - 6.35% General Tax Rate Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Goods or Services Retailer or Service Provider Purchase Price CT Tax Due (Col. 4 X .0635) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69b. Section C - 7.75% Luxury Tax Rate Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Goods Retailer Purchase Price CT Tax Due (Col. 4 X .0775) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69c. Section D - 2.99% Tax Rate Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Goods Retailer Purchase Price CT Tax Due (Col. 4 X .0299) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69d. Connecticut Individual Use Tax Worksheet Sample Use Tax Table Total Purchases Subject to Use Tax Use Tax Due at: Total Purchases Subject to Use Tax Use Tax Due at: Total Purchases Subject to Use Tax Use Tax Due at: 6.35% 7.75% 6.35% 7.75% 6.35% 7.75% $25 1.59 ─ $1,000 63.50 ─ $3,000 190.50 232.50 50 3.18 ─ 1,100 69.85 85.25 3,100 196.85 240.25 75 4.76 ─ 1,200 76.20 93.00 3,200 203.20 248.00 100 6.35 ─ 1,300 82.55 100.75 3,300 209.55 255.75 150 9.53 ─ 1,400 88.90 108.50 3,400 215.90 263.50 200 12.70 ─ 1,500 95.25 116.25 3,500 222.25 271.25 250 15.88 ─ 1,600 101.60 124.00 3,600 228.60 279.00 300 19.05 ─ 1,700 107.95 131.75 3,700 234.95 286.75 350 22.23 ─ 1,800 114.30 139.50 3,800 241.30 294.50 400 25.40 ─ 1,900 120.65 147.25 3,900 247.65 302.25 450 28.58 ─ 2,000 127.00 155.00 4,000 254.00 310.00 500 31.75 ─ 2,100 133.35 162.75 4,100 260.35 317.75 550 34.93 ─ 2,200 139.70 170.50 4,200 266.70 325.50 600 38.10 ─ 2,300 146.05 178.25 4,300 273.05 333.25 650 41.28 ─ 2,400 152.40 186.00 4,400 279.40 341.00 700 44.45 ─ 2,500 158.75 193.75 4,500 285.75 348.75 750 47.63 ─ 2,600 165.10 201.50 4,600 292.10 356.50 800 50.80 ─ 2,700 171.45 209.25 4,700 298.45 364.25 850 53.98 ─ 2,800 177.80 217.00 4,800 304.80 372.00 900 57.15 ─ 2,900 184.15 224.75 4,900 311.15 379.75 5,000 317.50 387.50

Visit us at portal.ct.gov/DRS for more information. Due date: April 15, 2023 - 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 2022 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. 12/22) 1040 1222W 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 11, or federal Form 1040‑SR, Line 11 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 11 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 2 M M - D D - Y Y Y Y M M - D D - Y Y Y Y For January 1 ‑ December 31, 2022, 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.

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: 29. .00 See instructions. 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. 12/22) 1040 1222W 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, and enter here.

19. All 2022 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 21. Total payments and refundable credits: Add Lines 18, 19, 20, 20a, 20b and 20c. 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 2023 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 Your email address

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 2022 or an excess carried forward from a prior year. See instructions. 48. .00 Enter CHET account number: Do not add spaces or dashes. 48a. 25% of Section 168(k) federal bonus depreciation deduction added back in preceding four years. 48a. .00 48b. 100% of pension or annuity income. See instructions. 48b. .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. 12/22) 1040 1222W 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 “2022 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. 12/22) 1040 1222W 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. CHET Baby Scholars 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 

Page 1 of 8 1. Federal alternative minimum taxable income: See instructions. 1. .00 2. Additions to federal alternative minimum taxable income: See instructions. 2. .00 3. Add Line 1 and Line 2.  3. .00 4. Subtractions from federal alternative minimum taxable income: See instructions. 4. .00 5. Adjusted federal alternative minimum taxable income: Subtract Line 4 from Line 3. 5. .00 6. Enter $118,100 if filing jointly or qualifying surviving spouse; $75,900 if single or head of household; or $59,050 if filing separately.  6. .00 7. Enter $1,079,800 if filing jointly or qualifying surviving spouse; $539,900 if single or head of household; or $539,900 if filing separately.  7. .00 8. Subtract Line 7 from Line 5. If zero or less, enter “0” here and on Line 9.  8. .00 9. Multiply Line 8 by 25% (.25).  9. .00 10. Exemption: Subtract Line 9 from Line 6. If zero or less, enter “0.” If you were under age 24 at the end of 2022, see instructions.

10. .00 11. Subtract Line 10 from Line 5. If more than zero, go to Line 12. If zero or less, enter “0” here and on Line 23 and skip Lines 12 through 22.  11. .00 12. If Lines 2 and 4 above are zero, enter the amount from federal Form 6251, Line 7, here.

If you entered an amount on Lines 2 or 4 above and:

You filed federal Form 2555, see the Line 12 instructions for the amount to enter.

You completed Part III of federal Form 6251, complete Part 2 of this form and enter the amount from Line 52 here.

All others: If Line 11 is $206,100 or less ($103,050 or less if filing separately), multiply Line 11 by 26% (.26). Otherwise, multiply Line 11 by 28% (.28) and subtract $4,122 ($2,061 if filing separately) from the result.

12. .00 13. Alternative minimum tax foreign tax credit from federal Form 6251, Line 8.

13. .00 14. Adjusted federal tentative minimum tax: Subtract Line 13 from Line 12.  14. .00 15. Multiply Line 14 by 19% (.19).  15. .00 16. Multiply Line 5 by 5.5% (.055).  16. .00 17. Connecticut minimum tax: Enter the lesser of Line 15 or Line 16.  17. .00 18. Apportionment factor: Residents, enter 1.0000; nonresidents and part-year residents, see instructions.

18. 19. Apportioned Connecticut minimum tax: Multiply Line 17 by Line 18.  19. .00 20. Connecticut income tax from Form CT‑1040, Line 6, or Form CT‑1040NR/PY, Line 10.

20. .00 21. Net Connecticut minimum tax: Subtract Line 20 from Line 19. If zero or less, enter “0.”  21. .00 22. Credit for alternative minimum tax paid to qualifying jurisdictions: Residents and part‑year residents only, from Schedule A, Line 61.

22. .00 23. Subtract Line 22 from Line 21. Enter the amount here and on Form CT‑1040, Line 9, or Form CT‑1040NR/PY, Line 13.

23. .00 Part 1 – Read the instructions before you complete this form. You must attach this form to the back of Form CT-1040 or Form CT-1040NR/PY. Do not use staples. Complete in blue or black ink only. Form CT-6251 Connecticut Alternative Minimum Tax Return - Individuals 2022 Department of Revenue Services State of Connecticut (Rev. 12/22) Page 1 of 2 6251 1222W 01 9999 Your first name If joint return, spouse’s first name Your Social Security Number Spouse’s Social Security Number MI Last name (If two last names, insert a space between names.) MI Last name (If two last names, insert a space between names.)         . Visit us at portal.ct.gov/DRS for more information.

Page 2 of 8 24. Enter the amount from Line 11. If you are filing federal Form 2555, enter the amount from Line 3 of the Connecticut Foreign Earned Income Tax Worksheet on Page 6. 24. .00 25. Enter the amount from federal Form 6251, Line 13. See instructions. 25. .00 26. Enter the amount from federal Form 6251, Line 14. See instructions.  26. .00 27. Enter the amount from federal Form 6251, Line 15. See instructions. 27. .00 28. Enter the smaller of Line 24 or Line 27.  28. .00 29. Subtract Line 28 from Line 24.  29. .00 30. If Line 29 is $206,100 or less ($103,050 or less if filing separately), multiply Line 29 by 26% (.26). Otherwise, multiply Line 29 by 28% (.28) and subtract $4,122 ($2,061 if filing separately) from the result.  30. .00 31. Enter:  $83,350, if filing jointly or qualifying surviving spouse;  $41,675, if single or filing separately; or  $55,800, if head of household.  31. .00 32. Enter the amount from federal Form 6251, Line 20. See instructions. 32. .00 33. Subtract Line 32 from Line 31. If zero or less, enter “0.”  33. .00 34. Enter the smaller of Line 24 or Line 25.  34. .00 35. Enter the smaller of Line 33 or Line 34.  35. .00 36. Subtract Line 35 from Line 34.  36. .00 37. Enter $459,750 if single; $258,600 if filing separately; $517,200 if filing jointly or qualifying surviving spouse; or $488,500 if head of household.  37. .00 38. Enter the amount from Line 33.  38. .00 39. Enter the amount from federal Form 6251, Line 27. See instructions.  39. .00 40. Add Line 38 and Line 39.  40. .00 41. Subtract Line 40 from Line 37. If zero or less, enter “0”.  41. .00 42. Enter the smaller of Line 36 or Line 41.  42. .00 43. Multiply Line 42 by 15% (.15).  43. .00 44. Add Line 35 and Line 42.  44. .00 45. Subtract Line 44 from Line 34.  45. .00 46. Multiply Line 45 by 20% (.20).  46. .00 47. Add Lines 29, 44, and 45.  47. .00 48. Subtract Line 47 from Line 24.  48. .00 49. Multiply Line 48 by 25% (.25).  49. .00 50. Add Lines 30, 43, 46, and 49.  50. .00 51. If Line 24 is $206,100 or less ($103,050 or less if filing separately), multiply Line 24 by 26% (.26). Otherwise, multiply Line 24 by 28% (.28) and subtract $4,122 ($2,061 if filing separately) from the result.  51. .00 52. Enter the smaller of Line 50 or Line 51 here and on Line 12. If you are filing federal Form 2555, do not enter this amount on Line 12. Enter it on Line 4 of the Connecticut Foreign Earned Income Worksheet on Page 6 of the instructions. 52. .00 Part 2 Complete Part 2 of this form only if you are required to complete Part III of federal Form 6251. Form CT-6251 Page 2 of 2 (Rev. 12/22) 6251 1222W 02 9999 Your Social Security Number  - If Line 44 and Line 24 are the same, skip Lines 45 through 49 and go to Line 50. Otherwise, go to Line 45. - - If Line 26 is zero or blank, skip Lines 47 through 49 and go to Line 50. Otherwise, go to Line 47. - Visit us at portal.ct.gov/DRS for more information.

Page 3 of 8 Schedule A - Credit for Alternative Minimum Tax Paid to Qualifying Jurisdictions You must attach a copy of your return filed with the qualifying jurisdiction(s) or your credit will be disallowed. Form CT-6251 Schedule A If you claim credit for alternative minimum tax paid to another state of the United States, a political subdivision within another state, or the District of Columbia, enter the appropriate two-letter code. For a list of the standard two-letter code for each state, see Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions in the instructions to Form CT‑1040 or Form CT‑1040NR/PY.

Column A Column B Name Code Name Code 53. Modified adjusted federal alternative minimum taxable income: See instructions............. 53. .00

For each column, enter the following: 54. Enter qualifying jurisdiction’s name and two‑letter code. ................................. 54.

55. Enter the non‑Connecticut adjusted federal alternative minimum taxable income included on Line 53 which is subject to a qualifying jurisdiction’s alternative minimum tax. .......................... 55. .00 .00 56. Divide Line 55 by Line 53. Round to four decimal places. ............................... 56.

57. Enter the net Connecticut minimum tax (from Form CT‑6251, Line 21). Part‑Year Residents, see instructions. .......................................................... 57. .00 .00 58. Multiply Line 56 by Line 57. ............................................................................. 58. .00 .00 59. Alternative minimum tax paid to a qualifying jurisdiction: See instructions. ..... 59. .00 .00 60. Enter the lesser of Line 58 or Line 59. ............................................................. 60. .00 .00 61. Total credit: Add Line 60, all columns. Enter amount here and on Line 22 on the front of this form. . 61. .00 . . Form CT-6251 Schedule A (Rev. 12/22) Visit us at portal.ct.gov/DRS for more information.

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Page 5 of 8 Form CT-6251 Instructions (Rev. 12/22) General Instructions Purpose Taxpayers who are subject to and required to pay the federal alternative minimum tax are subject to the Connecticut alternative minimum tax. Use this form to calculate your Connecticut alternative minimum tax liability and attach it directly behind your Connecticut income tax return. Do not use staples. Taxpayers who do not have a federal alternative minimum tax liability are not required to complete this form. 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). Who Must File This Form You are required to file Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals, if either of the following conditions is true for the 2022 taxable year:  You were a Connecticut resident or part‑year resident and had a federal alternative minimum tax liability; or  You were a Connecticut nonresident with a federal alternative minimum tax liability and you had Connecticut‑sourced income. If you meet one of the requirements above, you must file Form CT‑6251 even if your Connecticut alternative minimum tax is zero. What Is the Connecticut Alternative Minimum Tax The Connecticut alternative minimum tax is a tax imposed on certain individuals, trusts, and estates in addition to their regular income tax. The tax is computed on the lesser of 19% of the adjusted federal tentative minimum tax or 5.5% of the adjusted federal alternative minimum taxable income. What Is the Adjusted Federal Tentative Minimum Tax The adjusted federal tentative minimum tax is your federal tentative minimum tax with certain Connecticut modifications. Part-Year Residents and Nonresidents Connecticut part-year residents and nonresidents must first compute the Connecticut minimum tax as if they were Connecticut residents, then apportion their Connecticut minimum tax. Credits Connecticut residents and part-year residents are allowed a credit for minimum taxes paid to a qualifying jurisdiction on the income taxed by both Connecticut and that jurisdiction. The credit may not exceed the amount of tax otherwise due. You may be able to claim a credit against your Connecticut income tax for Connecticut alternative minimum tax paid in a prior year. See the instructions to Form CT‑8801, Credit for Prior Year Connecticut Minimum Tax for Individuals, Trusts, and Estates. Filing Status Your filing status on Form CT‑6251 must match the Connecticut income tax filing status as reported on the front of Form CT‑1040, Connecticut Resident Income Tax Return, or Form CT‑1040NR/PY, Connecticut Nonresident and Part‑Year Resident Income Tax Return. If you and your spouse are filing a joint federal income tax return and you file separate Connecticut income tax returns, either because you qualify and elect to do so or because you are required to do so, the federal rules for allocating income apply. You must recalculate your federal alternative minimum tax liability as if your filing status for federal income tax purposes was single. If upon your recalculation you would have had a federal alternative minimum tax liability, you are subject to Connecticut alternative minimum tax and you are required to calculate Form CT‑6251 as a single individual. Where the calculation of any individual federal items are subject to limitations (for example, alternative tax net operating loss deduction); the items may have to be recalculated if Connecticut modifications apply. Line Instructions Name and Social Security Number Enter your name and Social Security Number (SSN) as it appears on your Connecticut income tax return in the space provided at the top of the form. If you are filing a joint return, also enter your spouse’s name and SSN. Part 1 Line 1 Residents, part-year residents, and nonresidents should enter the amount from federal Form 6251, Line 4. Part‑year residents must also include or exclude any tax preference items and adjustments attributable to a future year which accrued up to the time of a change in residence. If your federal filing status is married filing separately follow the instructions to 2022 federal Form 6251, Line 4, to calculate the amount to enter. If your federal filing status is married filing jointly, but you file separate Connecticut income tax returns, you must recalculate your federal 6251 using only your share of Lines 1 through 3 from federal Form 6251 and enter the result here. This amount may differ from the amount entered on federal Form 6251, Line 4. Line 2 To compute the additions to federal alternative minimum taxable income, use the amount entered on Form CT‑1040, Schedule 1, Line 38, or Form CT‑1040NR/PY, Schedule 1, Line 40, minus: • Any modification for a taxable lump‑sum distribution from a qualified plan not included in federal adjusted gross income, as entered on Form CT‑1040, Schedule 1, Line 33, or Form CT‑1040NR/PY, Schedule 1, Line 35; • Any interest or dividend income on U.S. government obligations or securities exempt from federal income tax, but taxable for Connecticut income tax purposes, to the extent included on Form CT‑1040, Schedule 1, Line 37, or Form CT‑1040NR/PY, Schedule 1, Line 39; • Any modification for the amount of distributions from an MRA established pursuant to Conn. Gen. Stat. § 32‑9zz to the extent included on Form CT‑1040, Schedule 1, Line 37 or Form CT‑1040NR/PY, Schedule 1, Line 39; • Any modification for compensation required to be recognized under 26 U.S.C. § 457A that is attributable to services performed in Connecticut as entered on Form CT‑1040, Schedule 1, Line 37, or Form CT‑1040NR/PY, Schedule 1, Line 39; • Any modification for federal § 168(k) bonus depreciation for property placed in service during the year as entered on Form CT‑1040, Schedule 1, Line 36 or Form CT‑1040NR/PY, Schedule 1, Line 38; and • Any modification for federal § 179 deduction as entered on Form CT‑1040, Schedule 1, Line 36a or Form CT‑1040NR/PY, Schedule 1, Line 38a. Exclude from Line 2 the amount of federally tax‑exempt interest or exempt‑interest dividends under Internal Revenue Code (IRC) § 852(b)(5) from non‑Connecticut private activity bonds issued after August 7, 1986, and included on federal Form 6251, Line 2g. Enter the net amount on Line 2. Line 4 To compute the subtractions from federal alternative minimum taxable income, use the total amount entered on Form CT‑1040, Schedule 1, Line 50, or Form CT‑1040NR/PY, Schedule 1, Line 52, minus:  Any modification for refunds of state and local income taxes entered on Form CT‑1040, Schedule 1, Line 42, or Form CT‑1040NR/PY, Schedule 1, Line 44;

Page 6 of 8 Form CT-6251 Instructions (Rev. 12/22)  Any modification for Tier 1 Railroad Retirement Benefits and Supplemental Annuities, as entered on Form CT‑1040, Schedule 1, Line 43, or Form CT‑1040NR/PY, Schedule 1, Line 45;  Any modification for the amount of any distributions you received from the Connecticut Higher Education Trust (CHET) as a designated beneficiary to the extent included in your federal adjusted gross income, and to the extent included on Form CT‑1040, Schedule 1, Line 49, or Form CT‑1040NR/PY, Schedule 1, Line 51;  Any modification for the amount of interest earned on contributions established for a designated beneficiary under the Connecticut Homecare Option Program for the Elderly to the extent the interest is includable in the federal adjusted gross income of the designated beneficiary and to the extent included on Form CT‑1040, Schedule 1, Line 49, or Form CT‑1040NR/PY, Schedule 1, Line 51;  Any modification for the amount of income received from the U.S. government as retirement pay for a retired member of the Armed Forces of the United States or the National Guard to the extent included on Form CT‑1040, Schedule 1, Line 44, or Form CT‑1040NR/PY, Schedule 1, Line 46;  Any modification for the amount of contributions made to an MRA established pursuant to Conn. Gen. Stat. § 32-9zz to the extent included on Form CT‑1040, Schedule 1, Line 49 or Form CT‑1040NR/PY, Schedule 1, Line 51;  Any modification for the amount of Connecticut Teachers’ Retirement pay that you entered on your Form CT‑1040, Schedule 1, Line 45 or Form CT‑1040NR/PY, Schedule 1, Line 47;  Any modifications for the deduction of financial assistance received from the Crumbling Foundations Assistance fund, amounts paid under the Collapsing Foundations Credit Enhancements Program or financial assistance received from a municipality to repair concrete foundations that have deteriorated due to the presence of pyrrhotite to the extent included on Form CT‑1040, Schedule 1, Line 49 or Form CT‑1040NR/PY, Schedule 1, Line 51;  Any amount subtracted as a modification for costs incurred in connection with the donation of human bone marrow, or all or part of a human liver, pancreas, kidney, intestine or lung for the purpose of organ transplantation to the extent included on Form CT‑1040, Schedule 1, Line 49 or Form CT‑1040NR/PY, Schedule 1, Line 51;  Any modification for § 168(k) bonus depreciation as entered on Form CT‑1040, Schedule 1, Line 48a or Form CT‑1040NR/PY, Schedule 1, Line 50a, for the taxable year;  Any modification for income received by a general partner of a venture capital fund as entered on Form CT‑1040, Schedule 1, Line 49 or Form CT‑1040NR/PY, Schedule 1, Line 51;  Any modification for the § 179 deduction as entered on Form CT‑1040, Schedule 1, Line 49 or Form CT‑1040NR/PY, Schedule 1, Line 51, for the taxable year; and  Any modification for pension or annuity income, as entered on Form CT‑1040, Schedule 1, Line 48b or Form CT‑1040NR/PY, Schedule 1, Line 50b. Include on Line 4 the amount of federally tax‑exempt interest or exempt-interest dividends under IRC § 852(b)(5) from Connecticut private activity bonds issued after August 7, 1986, and included on federal Form 6251, Line 2g. Enter the net amount on Line 4. Line 10 If you were under age 24 at the end of 2022, follow the instructions to federal Form 6251, Line 5, to calculate the exemption amount. Line 12 If Line 2 or Line 4 of Form CT‑6251 is greater than zero and you claimed a foreign earned income exclusion, housing exclusion, or housing deduction on federal Form 2555, you must complete the Connecticut Foreign Earned Income Tax Worksheet, below. Line 18 Residents: Must enter 1.0000. Nonresidents and Part‑Year Residents: To arrive at the apportionment factor, divide your total items of income, gain, loss, or deduction from Connecticut sources associated with your adjusted federal alternative minimum taxable income by your total adjusted federal alternative minimum taxable income from Form CT‑6251, Line 5. To determine the total items of income, gain, loss, or deduction from Connecticut sources, you must net out certain modifications that may have been included in the amount shown on Form CT‑1040NR/PY, Line 6. Refer to the instructions for Lines 2 and 4. You must further adjust the amount from Form CT‑1040NR/PY, Line 6, for any items entered on federal Form 6251, Lines 2c through 2f, and 2h through 2t and Line 3, connected with or derived from Connecticut sources. Part 2 If you completed Part III of federal Form 6251, complete Part 2 and enter the amount from Form CT‑6251, Line 52, on Part 1, Line 12. However, if Line 2 and Line 4 are zero, skip Part 2 of this form and enter the amount from federal Form 6251, Line 7, on Line 12. Lines 25, 26, 27, 32, and 39 When entering an amount on Lines 25, 26, 27, 32, and 39, you must include the Schedule 1 modification for the gain or loss on the sale of Connecticut state and local government bonds from Form CT‑1040, Line 35 or Line 47, or Form CT‑1040NR/PY, Line 37 or Line 49. Connecticut Foreign Earned Income Tax Worksheet - Keep for your records. 1. Enter the amount from Form CT-6251, Line 11. ............................................................................................... 1. 2. Enter the amount from your (and your spouse’s if filing jointly) federal Form 6251, Foreign Earned Income Tax Worksheet, Line 2c. ............................................................. 2. 3. Add Line 1 and Line 2. ..................................................................................................................................... 3. 4. Tax amount on Line 3. • If you completed Part III of federal Form 6251, you must complete Part 2 of Form CT-6251. Enter the amount from Line 3 of this worksheet on Part 2, Line 24, of Form CT-6251. Complete the rest of Part 2 of Form CT-6251 and enter the amount from Line 52 here. • All others: If line 3 is $206,100 or less ($103,050 or less if filing separately), multiply Line 3 by 26% (.26). Otherwise, multiply Line 3 by 28% (.28) and subtract $4,122 ($2,061, if filing separately) from the result. ................................. 4. 5. Tax on amount on Line 2. If Line 2 is $206,100 or less ($103,050 or less if filing separately), multiply Line 2 by 26% (.26). Otherwise, multiply Line 2 by 28% (.28) and subtract $4,122 ($2,061, if filing separately) from the result. ..................................... 5. 6. Subtract Line 5 from Line 4. Enter here and on Form CT-6251, Line 12. If zero or less, enter “0.” ................................................. 6.

Page 7 of 8 Form CT-6251 Schedule A Instructions (Rev. 12/22) Schedule A Credit for Alternative Minimum Tax Paid to Qualifying Jurisdictions Connecticut Residents and Part‑Year Residents Only Residents Use Schedule A to claim a credit against the net Connecticut minimum tax liability for alternative minimum tax paid during the taxable year to a qualifying jurisdiction. Credit may be claimed only if the income on which taxes were paid was derived from or connected with sources within the qualifying jurisdiction. Part-Year Residents Use Schedule A to claim a credit against the net Connecticut minimum tax liability for alternative minimum tax paid to a qualifying jurisdiction on items of income, gain, loss, or deduction attributable to that jurisdiction during the period of Connecticut residency. A qualifying jurisdiction includes another state of the United States, a local government within another state, or the District of Columbia. A qualifying jurisdiction does not include the State of Connecticut, the United States, or a foreign country or its provinces (for example, Canada and Canadian provinces). No credit is allowed for any of the following:  Alternative minimum tax paid to a qualifying jurisdiction on income not derived from or connected with sources within the qualifying jurisdiction;  Alternative minimum tax paid to a jurisdiction that is not a qualifying jurisdiction;  Alternative minimum tax paid to a qualifying jurisdiction, if you claimed credit for alternative minimum tax paid to Connecticut on that qualifying jurisdiction’s alternative minimum tax return or income tax return; or  Payments of alternative minimum tax made to a qualifying jurisdiction on income not subject to the Connecticut alternative minimum tax. No credit is allowed for tax paid on dividends or interest income unless derived from property employed in a business or trade carried on in that jurisdiction. However, credit is allowed for tax paid on wages earned for services performed in a qualifying jurisdiction. The allowed credit must be separately computed for each qualifying jurisdiction. Use separate columns for each qualifying jurisdiction for which you are claiming a credit. Attach a copy of all alternative minimum tax returns filed with qualifying jurisdictions directly following Form CT‑6251. Schedule A provides two columns, A and B, to compute the credit for two qualifying jurisdictions. If you need more than two columns, create a worksheet identical to Schedule A and attach it to the back of your Form CT‑6251. If you are claiming credit for alternative minimum tax paid to a qualifying jurisdiction and to one of its political subdivisions, follow these rules to determine your credit. A. If the same amount of adjusted alternative minimum taxable income is taxed by both the city and the state: 1. Use only one column of Schedule A to calculate your credit; 2. Enter the same amount of adjusted alternative minimum taxable income taxed by both city and state in that column on Form CT‑6251, Schedule A; and 3. Combine the amounts of alternative minimum tax paid to the city and the state and enter the total on Line 59 of that column. B. If the amounts of adjusted alternative minimum taxable income taxed by both the city and state are not the same: 1. Use two columns on Form CT‑6251, Schedule A; 2. Include only the same amount of adjusted alternative minimum taxable income taxed by both jurisdictions in the first column; and 3. Include the excess amount of adjusted alternative minimum taxable income taxed by only one of the jurisdictions in the next column. Attach a copy of the alternative minimum tax return filed with each qualifying jurisdiction to the back of your Form CT-6251.

Page 8 of 8 Form CT-6251 Schedule A Instructions (Rev. 12/22) Line Instructions Line 53 Residents: Enter the amount of adjusted federal alternative minimum taxable income from Form CT‑6251, Line 5. However, if a taxpayer’s adjusted federal alternative minimum taxable income includes a net loss derived from or connected with sources in a qualifying jurisdiction(s), the taxpayer must add the net loss to the amount of adjusted federal alternative minimum taxable income from Line 5 and enter the result. Part-Year Residents: Enter the portion of adjusted federal alternative minimum taxable income from Form CT‑6251, Line 5, attributable to the residency portion of the taxable year. However, if a part-year resident’s adjusted federal alternative minimum taxable income includes a net loss derived from or connected with sources in a qualifying jurisdiction(s), the taxpayer must add the net loss to the amount of adjusted federal alternative minimum taxable income from Line 5 attributable to the residency portion of the taxable year. Line 54 Enter the name and the two‑letter code of each qualifying jurisdiction to which you paid alternative minimum tax for which you are claiming credit. Line 55 Enter the amount of the adjusted federal alternative minimum taxable income included on Line 53 subject to a qualifying jurisdiction’s alternative minimum tax. Line 56 Divide the amount on Line 55 by the amount on Line 53. The result may not exceed 1.0000. Round to four decimal places. Line 57 Residents: Enter the amount from Form CT‑6251, Line 21. Part-Year Residents: Enter the portion of the 2022 net Connecticut minimum tax liability attributable to the residency portion of the taxable year. Line 58 Multiply the percentage arrived at on Line 56 by the amount reported on Line 57. Line 59 Residents: Enter the total amount of alternative minimum tax paid to a qualifying jurisdiction. Part‑Year Residents: Enter the amount of alternative minimum tax paid to a qualifying jurisdiction on items of income, gain, loss, or deduction derived from or connected with sources in that jurisdiction during the residency portion of the taxable year. If the alternative minimum tax paid to that jurisdiction was also based on income earned during the nonresidency portion of your taxable year, you must prorate the amount of tax for which you are claiming credit. The proration is based upon the relationship that the income earned in that jurisdiction during your Connecticut residency bears to the total amount of income that you earned in that jurisdiction in the taxable year. Alternative minimum tax paid means the lesser of your tax liability to the qualifying jurisdiction or the tax you paid to that jurisdiction as reported on a return filed with that jurisdiction, but not any penalty or interest. Line 60 Enter the lesser of the amounts reported on Line 58 or Line 59. Line 61 Add the amounts from Line 60, Column A; Line 60, Column B; and Line 60 of any additional worksheets. The amount on Line 61 cannot exceed the total of Line 58. Enter the total on Line 61 and on Line 22.

1. Income tax liability: Enter amount from Form CT‑1040, Line 12; Form CT‑1040NR/PY, Line 14; Form CT‑1040X, Line 16; or Form CT‑1041, Line 7. 2. Reserved for future use. 3. Reserved for future use. 4. Reserved for future use. 5. Birth of a Stillborn Child Tax Credit: See instructions before completing Line 5. 6. Angel Investor Tax Credit: See instructions before completing Line 6. 7. Balance of income tax liability: Subtract Line 5, Column D and Line 6, Column D, from Line 1, Column A. If less than zero, enter “0.” 8. Insurance Reinvestment Fund Tax Credit from Form CT‑IRF: Enter in Column D the lesser of Line 8, Column B, or Line 7, Column A. 9. Balance of income tax liability: Subtract Line 8, Column D, from Line 7, Column A. If less than zero, enter “0.” 10. Prior year Connecticut minimum tax: Enter in Column B the amount from your 2021 Schedule CT‑IT Credit, Line 10, Column E. Enter in Column D the lesser of your 2022 Form CT‑8801, Part 2, Line 30, or Schedule CT‑IT Credit, Line 9, Column A. 11. Total allowable credits: Add Column D on Lines 5, 6, 8, and 10. Enter the total here and on Form CT‑1040, Line 13; Form CT‑1040NR/PY, Line 15; Form CT‑1040X, Line 17; or Form CT‑1041, Line 8. 2022 Department of Revenue Services State of Connecticut (Rev. 12/22) IT 1222W 01 9999 Part 1 - Tax Credits Applied to Income Tax Liability Taxpayer’s name (if individual) Middle initial Last name Social Security Number (SSN) If joint return, spouse’s first name Middle initial Last name Spouse’s SSN Taxpayer’s name (if trust or estate)

Federal Employer Identification Number Column A Tax Credit Limitation Column B Carryforward From Previous Income Years Column C 2022 Amount Earned Column D Amount Applied to 2022 Income Tax Liability Column E Carryforward Amount to 2023 .00       .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Schedule CT-IT Credit Income Tax Credit Summary Complete this form in blue or black ink only. See instructions before completing. Please note that each form is year specific. To prevent any delay in processing your return, the correct year’s form must be attached to Form CT‑1040, Form CT‑1040NR/PY, Form CT‑1040X, or Form CT‑1041 and submitted to the Department of Revenue Services (DRS). Do not use staples. Do not use this schedule to report any pass‑through entity tax credit. If you have pass‑through entity tax credit, use Schedule CT‑PE, Pass‑Through Entity Tax Credit. Visit us at portal.ct.gov/DRS for more information.  .00 .00

Column B Name of Pass-Through Entity or Trust Column C FEIN Column D Amount of Credit Column A Type of Tax Credit 1. 2. 3. 4. 5. 6. 7. 8. Additional tax credits from attached schedules. 9. Total: Add Lines 1 through 8. Your Social Security Number   .00   .00   .00   .00   .00   .00   .00

 .00

 .00 1. CII Voucher Number: Indicate if you are: Original Holder OR Assignee 2. CII Voucher Number:

Indicate if you are: Original Holder OR Assignee       Schedule CT-IT Credit Page 2 of 2 (Rev. 12/22) IT 1222W 02 9999 Part 2 - Tax Credits Reported by Pass‑Through Entity on Schedule CT K‑1 or by a Trust or Estate on Schedule CT‑1041 K‑1 Part 3 - Angel Investor Tax Credit Attach completed Schedule CT‑IT Credit to the back of Form CT‑1040, CT-1040NR/PY, CT‑1040X or CT-1041. Visit us at portal.ct.gov/DRS for more information.

Schedule CT-IT Credit Instructions (Rev. 12/22) Page 1 of 1 Schedule CT-IT Credit Instructions Individuals, Trusts, or Estates Attach Schedule CT‑IT Credit, Income Tax Credit Summary, to Form CT‑1040, Connecticut Resident Income Tax Return, Form CT‑1040NR/PY, Connecticut Nonresident or Part‑Year Resident Income Tax Return, Form CT‑1040X, Amended Connecticut Income Tax Return for Individuals, or Form CT‑1041, Connecticut Income Tax Return for Trusts and Estates, whenever tax credits from the current taxable year are being claimed or carryforward tax credit balances exist from a prior year. Do not use staples. Keep a copy of the document(s) reporting the amount of your available credit for your records. The amount of the tax credit is limited to the taxpayer’s income tax liability. Trusts or estates may allocate all or a portion of the credit(s) to the beneficiary(ies). If all or a portion of the credit(s) is allocated to the beneficiary(ies), the trust or estate must complete Worksheet B - Worksheet for Schedule CT‑IT Credit (found in the Form CT‑1041 instruction booklet). The amount of the tax credit allocable to the trust or estate on Worksheet B - Worksheet for Schedule CT‑IT Credit, Line 6, Column D, is the amount earned for purposes of Column C of this schedule. Tax Credits With Limited Carryforward Provisions Any angel investor or insurance reinvestment fund tax credit balance that remains after applying the tax credits to the current year income tax liability may be carried forward if the period for claiming the tax credit has not expired. Since the carryforward period for each tax credit varies, the taxpayer must decide how to apply the tax credits with a carryforward provision based on the remaining carryforward period. For example, if the insurance reinvestment fund tax credit has only a two‑year carryforward period remaining and the angel investor tax credit has a five‑year carryforward period remaining, the taxpayer may choose to apply the insurance reinvestment fund tax credit first. Attach Form CT‑IRF, Insurance Reinvestment Fund Tax Credit, to Form CT‑1040, Form CT‑1040NR/PY, Form CT‑1040X, or Form CT‑1041 if a paper return is filed. Credit for Prior Year Connecticut Minimum Tax A credit for a prior year alternative minimum tax may be allowed if you do not have a current year alternative minimum tax liability. Attach Form CT‑8801, Credit for Prior Year Connecticut Minimum Tax for Individuals, Trusts, and Estates, to Form CT‑1040, Form CT‑1040NR/PY, Form CT‑1040X, or Form CT‑1041 if a paper return is filed. These forms can be downloaded from the DRS website at portal.ct.gov/DRS. Part 1 Line Instructions Line 1 - Income tax liability Column A: Enter the 2022 income tax liability from Form CT‑1040, Line 12; Form CT‑1040NR/PY, Line 14; Form CT‑1040X, Line 16; or Form CT‑1041, Line 7. Line 5 - Birth of a stillborn child tax credit Eligible taxpayers may claim a credit of $2,500 against their Connecticut income tax liability. This credit is effective for taxable years commencing on or after January 1, 2022. Column C: Enter the amount earned during 2022. Column D: Enter the amount applied to your 2022 income tax liability. If you are only claiming the Birth of a Stillborn Child Tax Credit and not claiming the Angel Investor Tax Credit, subtract Line 5, Column D from Line 1, Column A and enter the amount on Line 7. If less than zero, enter “0”. If you are also claiming an Angel Investor Tax Credit, go to Line 6. Line 6 - Angel investor tax credit Effective for taxable years beginning on or after January 1, 2016, the Angel Investor Tax Credit may be sold, assigned, or transferred one time. See instructions for Part 3 - Angel Investor Tax Credit. Column B: Enter the amount from your 2021 Schedule CT‑IT Credit, Line 6, Column E. Column C: Enter the amount earned during 2022. This is the amount on the credit voucher from Connecticut Innovations, Inc., Schedule CT K‑1, Schedule CT‑1041 K‑1, or Worksheet B - Worksheet for Schedule CT‑IT Credit. Column D: Enter the amount applied to your 2022 income tax liability. Enter the lesser of the total of Line 6, Column B and Column C, or Line 1, Column A minus Line 5, Column D. Column E: Subtract Column D from the total of Column B and Column C. Line 8 - Insurance reinvestment fund tax credit You must complete Form CT‑IRF before completing Schedule CT‑IT Credit, Line 8. Attach Form CT‑IRF to your return if a paper return is filed. Column B: Enter the amount from your 2021 Schedule CT‑IT Credit, Line 8, Column E. Column D: Enter the amount applied to your 2022 income tax liability. Enter the lesser of Line 8, Column B, or Line 7, Column A. Column E: Enter the amount from your 2022 Form CT‑IRF, Part II, Line 8. Line 10 - Credit for prior year alternative minimum tax You must complete Form CT‑8801 before completing Schedule CT‑IT Credit, Line 10. Attach Form CT‑8801 to your return if a paper return is filed. Column B: Enter the amount from your 2021 Schedule CT‑IT Credit, Line 10, Column E. Column C: Enter the amount from your 2022 Form CT‑8801, Part 2, Line 24. Column D: Enter the amount from your 2022 Form CT‑8801, Part 2, Line 30, or the amount from Schedule CT‑IT Credit, Line 9, Column A, whichever is less. Column E: Subtract Column D from the total of Column B and Column C. Part 2 Tax Credit Reported by Pass‑Through Entity on Schedule CT K‑1 or by a Trust or Estate on Schedule CT‑1041 K‑1 Individual, Trust, or Estate An individual, trust, or estate who is a member of a pass‑through entity or a beneficiary of a trust or estate must complete Part 2 of this schedule. For each credit reported to the individual, trust, or estate on Schedule CT K‑1 or Schedule CT‑1041 K‑1, enter in Column A the type of tax credit reported. Enter in Columns B and C respectively, the name and Federal Employer Identification Number (FEIN) of the pass‑through entity as it appears on Schedule CT K‑1 or the name and FEIN of the trust or estate as it appears on Schedule CT‑1041 K‑1. Enter the amount of each tax credit in Column D. Attach additional schedules as needed. Part 3 Angel Investor Tax Credit Individual, Trust, or Estate You must complete Part 3 of this schedule if you are taking the Angel Investor Tax Credit whether you are the Original Holder of the Credit or the Credit was assigned, transferred, or sold to you. Provide the CII Voucher Number and indicate if you are the Original Holder or the Assignee.

Department of Revenue Services State of Connecticut (Rev. 12/23) 2023 Form CT-1040 Connecticut Resident Income Tax Return Instructions For additional information on the Connecticut Income Tax, visit portal.ct.gov/DRS/Individuals/Resident-Income-Tax/Tax-Information. Before you begin, gather all your records, including all your federal Forms W‑2 and 1099, and your completed federal income tax return. You will need the information on your federal return to complete your Connecticut return.

Taxpayer Information Filing Status - Check only one box. Check the appropriate box to indicate your filing status. Generally, your filing status on your Connecticut return must match your federal income tax filing status. If you are not certain of your filing status for 2023, consult the information in your federal income tax booklet or call the IRS at 800‑829‑1040. There are certain situations where you and your spouse may be required to file separate Connecticut returns even though you file jointly for federal purposes. See Special Rules for Married Individuals, below. If your filing status is qualifying surviving spouse on federal Form 1040, or federal Form 1040‑SR, do not enter your deceased spouse’s name or SSN in the spaces provided for spouse’s name and spouse’s SSN on Form CT‑1040. Special Rules for Married Individuals When one spouse is a Connecticut resident or a nonresident and the other spouse is a part-year resident, each spouse who is required to file a Connecticut income tax return must file as married filing separately. When one spouse is a Connecticut resident and the other is a nonresident, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless they: • File jointly for federal income tax purposes; and • Elect to be treated as if both were Connecticut residents for the entire taxable year. When both spouses are part‑year residents of Connecticut but do not have the same period of residency, married filing separately is their Connecticut income tax filing status. When both spouses are part‑year residents of Connecticut and have the same period of residency, they may choose married filing jointly or married filing separately as their Connecticut income tax filing status. When both spouses are nonresidents of Connecticut and only one has income derived from or connected with sources within Connecticut, only that spouse is required to file a Connecticut income tax return and that spouse’s Connecticut income tax filing status is married filing separately for Connecticut unless they both elect to file a joint Connecticut income tax return. If an election is made, married filing jointly is their Connecticut income tax filing status. When one spouse is a nonresident alien and the other is a citizen or resident of the United States, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless: • An election is made by the nonresident alien and his or her spouse to file a joint federal income tax return; • A married filing joint return is filed for federal income tax purposes; and • The spouses are otherwise required or permitted to file a joint Connecticut income tax return. The election to file a joint return means the joint federal adjusted gross income must be used on Form CT‑1040, Line 1. It also means the spouse who would not otherwise be required to file is now jointly and severally liable for any tax liability associated with the filing of the income tax return. If you are filing a joint federal return with your spouse but are required to file a separate Connecticut return, each of you will have to recompute your federal adjusted gross income as if you were each filing as married filing separately for federal income tax purposes. Enter on Form CT‑1040, Line 1, your income as recalculated. Social Security Number, Name, and Address You must write your Social Security Number (SSN), name, and address in the space provided. If your city or town of residence is different from your mailing address enter the additional information in the space provided. Indicate a country code when filing your Connecticut income tax return. If your mailing address is in the United States, enter “USA.” The full list of country codes is available at portal.ct.gov/DRS-countrycodes. If you file a joint return, enter your SSN and your spouse’s SSN in the order they appear on your federal return. If the taxpayer is deceased, see Deceased Taxpayers at portal.ct.gov/DRS/Individuals/ Resident-Income-Tax/Tax-Information. If you are a nonresident alien and do not have an SSN, enter your Individual Taxpayer Identification Number (ITIN) in the space provided above your name. Nonresident aliens who have applied for an ITIN from the Internal Revenue Service by filing federal Form W‑7, but have not received the ITIN, must wait for the ITIN to be issued before filing their Connecticut tax return. However, if you have not received your ITIN by April 15, file your return without the ITIN, enter Applied For or NRA in the SSN field, pay the tax due, and attach a copy of the federal Form W‑7. The Department of Revenue Services (DRS) will contact you upon receipt of your return. DRS will hold your return until you receive your ITIN and you forward the information to us. DRS cannot process your return until we receive the ITIN. See Special Information for Nonresident Aliens at portal.ct.gov/DRS/Individuals/ Resident-Income-Tax/Tax-Information. 1

Form CT-1040 Instructions (Rev. 12/23) Page 2 of 27

Calculate Your Tax Line 1: Federal Adjusted Gross Income Enter your federal adjusted gross income from your 2023 federal income tax return. This is the amount reported on federal Form 1040, Line 11, or federal Form 1040‑SR, Line 11. Nonresident aliens, see Special Information for Nonresident Aliens at portal.ct.gov/DRS/Individuals/Resident-Income-Tax/ Tax-Information. Line 2: Additions Enter the amount from Form CT‑1040, Schedule 1, Line 38. See Additions to Federal Adjusted Gross Income on Page 7. Line 3 Add Line 1 and Line 2 and enter the total. Line 4: Subtractions Enter the amount from Form CT‑1040, Schedule 1, Line 50. See Subtractions From Federal Adjusted Gross Income on Page 8. Line 5: Connecticut Adjusted Gross Income Subtract Line 4 from Line 3 and enter the result. This is your Connecticut adjusted gross income. Line 6: Income Tax For each filing status, if the amount on Line 5 is: $12,000 or less for married filing separately; $15,000 or less for single; $19,000 or less for head of household; or $24,000 or less for married filing jointly, or qualifying surviving spouse, enter “0” on Line 6. You do not owe any income tax. Otherwise, calculate your tax using one of the following methods. If your Connecticut adjusted gross income is less than or equal to $102,000, you may use the Tax Tables on the DRS website at portal.ct.gov/DRS/DRS-Forms/Current-Year-Forms/ Calculators-and-Tables. If your Connecticut adjusted gross income is more than $102,000, you may: 1. 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; or 2. Use the Tax Calculation Schedule beginning on Page 19. After you have found the calculated tax, enter that amount on Line 6. Line 7: Credit for Income Taxes Paid to Qualifying Jurisdictions If all or part of the income reported on this return is subject to income tax in a qualifying jurisdiction and you have filed a return and paid income taxes to that jurisdiction, complete Form CT‑1040, Schedule 2, and enter the amount from Line 59 here. See Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions on Page 11. You must attach a copy of your return filed with the qualifying jurisdiction(s) or the credit will be disallowed. If filing your return electronically, you must keep a copy of the return filed with the qualifying jurisdiction(s) and provide a copy if requested by DRS. Line 8 Subtract Line 7 from Line 6 and enter the result. If Line 7 is greater than Line 6, enter “0.” Line 9: Connecticut Alternative Minimum Tax If you were required to pay the federal alternative minimum tax for 2023, you must file Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals. Enter the amount shown on Form CT‑6251, Line 23. Line 10 Add Line 8 and Line 9 and enter the total. Line 11: Credit for Property Taxes Paid on Your Primary Residence, Motor Vehicle, or Both If Line 10 is zero, skip Line 11 and Line 12 and go to Line 13. Otherwise, complete and attach Schedule 3 on Page 4 of Form CT‑1040 to be allowed this credit. Enter the amount from Line 68 on Line 11. Be certain to include all of the requested information or your credit may be denied. See Schedule 3 - Property Tax Credit on Page 13. You may also use the online Property Tax Credit Calculator by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Property Tax Credit Calculator. If you choose to use the online calculator, you must complete Lines 60 through 63 of Schedule 3, Property Tax Credit found on Form CT‑1040, Page 4 or your credit will be denied. The credit is limited to Connecticut residents who paid qualifying property tax on their residence and/or motor vehicle. The maximum property tax credit allowed is $300 per return regardless of filing status. See Property Tax Credit Table on Page 26. This credit can be used to offset only your 2023 income tax. You may not carry this credit forward and it is not refundable. Line 12 Subtract Line 11 from Line 10 and enter the result. If less than zero, enter “0.” Line 13: Allowable Credits Enter the amount from Schedule CT‑IT Credit, Income Tax Credit Summary, Part 1, Line 11. Use Schedule CT‑IT Credit to claim the Angel Investor Tax Credit, the Birth of a Stillborn Child Tax Credit, or to claim the credit for a prior year alternative minimum tax from Form CT‑8801, Credit for Prior Year Connecticut Minimum Tax for Individuals, Trusts, and Estates. Do not use Schedule CT‑IT Credit to report any PE Tax Credit. If you have any PE Tax Credit, use Schedule CT‑PE, Pass‑Through Entity Tax Credit. 2

Form CT-1040 Instructions (Rev. 12/23) Page 3 of 27 Line 14: Connecticut Income Tax Subtract Line 13 from Line 12 and enter the result. If less than zero, enter “0.” Line 15: Individual Use Tax Complete the Connecticut Individual Use Tax Worksheet on Page 27, then complete and attach Schedule 4 on Page 4 of Form CT‑1040. Enter on Line 15 the total use tax due as reported on Schedule 4, Line 69. You must enter “0” if no Connecticut use tax is due; otherwise you have not filed a use tax return. Failure to report use tax due on Line 15 and include that amount in Line 16 may subject you to a penalty of up to $5,000, imprisonment for up to 5 years, or both. See Page 15 for more information on the use tax. Line 16 and Line 17 Add Line 14 and Line 15. Enter the total on Line 16 and Line 17.

Payments Line 18: Connecticut Tax Withheld For each federal Form W‑2 or 1099 where Connecticut income tax was withheld, enter the following on Lines 18a through 18e. Copy 1 For State, City, or Local Tax Department Wage and Tax Statement Department of the Treasury - Internal Revenue Service 15 State Employer's state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name f Employee’s address and ZIP code D Control number b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld 3 Social security wages 4 Social security tax withheld 5 Medicare wages and tips 6 Medicare tax withheld 7 Social security tips 8 Allocated tips 9 10 Dependent care benefits 11 Nonqualified plans 12a 13 14 Other c Employer's name, address, and ZIP code e Employee's first name and initial Last name a Employee’s social security number OMB No. 1545-0008 W-2 2023 2023 22222 C o d e 12b C o d e 12c C o d e 12d C o d e Statutory employee Retirement plan Third-party sick pay Form Suff. XX-XXXXXXX Enter the number from Box b in Column A of Form CT -1040. Box 15 must show CT to be claimed as Connecticut withholding. Enter the amount from Box 16 in Column B of Form CT -1040. XXX.00 XXX.00 CT CT Enter the amount from Box 17 (in whole dollars) in Column C of Form CT -1040. Column A: Enter the Employer Identification Number or Payer Identification Number. Column B: Enter the amount of Connecticut wages, tips, etc. Column C: Enter the amount of Connecticut income tax withheld. You must complete all columns or your Connecticut withholding will be disallowed. Do not include tax withheld for other states or federal income tax withholding. If you have more than five federal Forms W‑2 or 1099 showing Connecticut income tax withheld, you must complete and attach Supplemental Schedule CT‑1040WH, Connecticut Income Tax Withholding. Enter on Supplemental Schedule CT‑1040WH only Connecticut income tax withholding amounts not previously reported on Form CT‑1040. Enter the total from Supplemental Schedule CT‑1040WH, Line 3, on Line 18f, Column C. Add all entries in Column C (including the additional amount from Supplemental Schedule CT‑1040WH) and enter the total Connecticut income tax withheld on Line 18. Do not send copies of Forms W‑2 or 1099. Keep these for your records. DRS may request them at a later date. When filing Form CT‑8379, Nonobligated Spouse Claim, attach all Forms W‑2 and 1099, and Schedules CT K‑1 and CT‑1041 K‑1. Line 19: All 2023 Estimated Tax Payments Enter the total of all Connecticut estimated tax payments, advance tax payments, and any overpayments of Connecticut income tax applied from a prior year. Include any 2023 estimated payments made in 2024. Do not include any refunds received. Line 20: Payments Made With Form CT-1040 EXT If you filed Form CT‑1040 EXT, Application for Extension of Time to File, enter the amount you paid with that form. Line 20a: Connecticut Earned Income Tax Credit A Connecticut resident taxpayer may claim an earned income tax credit (CT EITC) against the Connecticut income tax due for the taxable year. The amount of the CT EITC is 40% of the earned income credit claimed and allowed on the federal income tax return for the same taxable year. If the CT EITC exceeds the taxpayer’s Connecticut income tax liability, the excess is considered an overpayment and will be refunded without interest. Complete Schedule CT‑EITC, Connecticut Earned Income Tax Credit, to calculate your earned income tax credit. Enter the amount from Schedule CT‑EITC, Line 16. You must attach a copy of your schedule or the credit will be disallowed. Line 20b: Claim of Right Credit If you have claim of right income for federal tax purposes and are claiming the federal claim of right credit on your 2023 federal return, you may also be entitled to a claim of right credit for Connecticut income tax purposes. If during your 2023 taxable year you had to repay income you included in your Connecticut adjusted gross income for an earlier taxable year, and the amount you repaid is more than $3,000, you may be able to claim a credit against your Connecticut income tax for your 2023 taxable year. If you are eligible for the Connecticut claim of right credit, complete Form CT‑1040 CRC, Claim of Right Credit, to claim a credit equal to the Connecticut income tax you would not have had to pay if the repaid amount had not been included in your Connecticut adjusted gross income in the earlier taxable year. 3

Form CT-1040 Instructions (Rev. 12/23) Page 4 of 27 You are eligible for the Connecticut claim of right credit if you meet all of the following conditions: • You were a resident, nonresident, or part-year resident individual who included income in Connecticut adjusted gross income for an earlier taxable year(s) of receipt. A trust or estate is not eligible to claim relief for Connecticut income tax purposes; • You were required to repay the income during your 2023 taxable year (year of repayment); • The amount of the repayment exceeds $3,000; and • You determined your federal income tax liability for the year of repayment under IRC § 1341(a)(4) (see Exceptions) or IRC § 1341(a)(5). If the claim of right credit exceeds your Connecticut income tax liability, the excess is considered an overpayment and will be refunded. Complete Form CT-1040 CRC, Claim of Right Credit, to calculate your claim of right credit. Enter the amount from Form CT-1040 CRC, Line 6. Line 20c: Pass-Through Entity Tax Credit If you are a partner or a member of a PE required to pay the Connecticut PE Tax, or if you are a beneficiary of a trust or estate that is a member of such PE, and you receive a Schedule CT K‑1 or a Schedule CT‑1041 K‑1 reporting an amount of PE Tax Credit, then you must complete Schedule CT‑PE, Pass‑Through Entity Tax Credit. Enter the amount from Schedule CT‑PE, Line 1. You must attach a copy of Schedule CT‑PE or the credit will be disallowed. Do not send copies of Schedules CT K‑1 and CT‑1041 K‑1, but keep them for your records. DRS may request them at a later date. Line 21: Total Payments and Refundable Credits Add Lines 18, 19, 20, 20a, 20b, and 20c and enter the total. This is the total of your Connecticut tax payments and refundable credits.

Overpayment Line 22: Overpayment If Line 21 is greater than Line 17, subtract Line 17 from Line 21 and enter the result. This is your overpayment. To properly allocate your overpayment, go to Lines 23 through 25. If Line 21 is less than Line 17, you have an amount due. Go to Line 26. If you were required to make estimated income tax payments, but you did not pay enough tax through withholding, estimated payments, or both, by any installment due date, or if any PE Tax Credit reported to you on Schedule CT K‑1, Part 3, Line 1, or Schedule CT‑1041 K‑1, Part 4, Line 1, is not sufficient to cover your tax liability, your overpayment may be reduced by the interest due on the underpayment of estimated tax. See Form CT‑2210, Underpayment of Estimated Income Tax by Individuals, Trusts, and Estates. Line 23: Amount of Line 22 You Want Applied to Your 2024 Estimated Tax Enter the amount of your 2023 overpayment you want applied to your 2024 estimated Connecticut income tax. It will be treated as estimated tax paid on April 15, 2024, if your return is filed on time or if you filed a timely request for extension and your return is filed within the extension period. Payments received after April 15, 2024, will be applied as of the date of receipt. Your request to apply this amount to your 2024 estimated income tax is irrevocable. Line 24: CHET Contribution from Schedule CT-CHET Complete and attach Schedule CT‑CHET, Connecticut Higher Education Trust (CHET) 529 College Savings Plan Contribution, to contribute all or part of your Connecticut individual income tax overpayment (Line 22) to a CHET 529 College Savings Plan Account(s). Enter the total contributions as reported on Schedule CT‑CHET, Line 4. Your contribution is irrevocable. Line 24a: Total Contributions to Designated Charities You may make a contribution on this return only if you are entitled to a refund of an overpayment. Your contribution is limited to your refund amount. Complete and attach Schedule 5 on Page 4 of Form CT‑1040. Enter the total contributions as reported on Schedule 5, Line 70. Your contribution is irrevocable. You may also make direct contributions by following the instructions on Page 18. Line 25: Refund Subtract Lines 23, 24, and 24a from Line 22 and enter the result. This is the amount of your refund. There are two refund options available: Option 1: Direct Deposit Complete Lines 25a, 25b, and 25c to have your refund directly deposited into your checking or savings account. See Refund Information at portal.ct.gov/DRS/Individuals/Resident- Income-Tax/Tax-Information. This option is not available to first-time filers. Enter your nine-digit bank routing number and your bank account number on Lines 25b and 25c. Your bank routing number is generally the first nine‑digit number printed on your check or savings withdrawal slip. Your bank account number generally follows the bank routing number. Do not include the check number as part of your account number. Bank account numbers can be up to 17 characters. Routing Number Name of Depositor Street Address City, State, Zip Code Pay to the Order of No. 101 Name of your Bank Street Address City, State, Zip Code 092125789 091 025 025413 0101 $ Date Account Number   4

Form CT-1040 Instructions (Rev. 12/23) Page 5 of 27 Federal banking rules require DRS to inquire whether the direct deposit request is to a foreign bank account. If it is, DRS will issue your refund by check. Option 2: Paper Check If you do not elect or qualify for direct deposit, a refund check will be issued and refund processing may be delayed. Your overpayment will be applied in the following order: penalty and interest you owe DRS; other taxes you owe DRS; debts to other Connecticut state agencies; federal taxes you owe the IRS; taxes you owe to other states; amounts designated by you to be applied to your 2024 estimated tax; CHET contributions; and charitable contributions designated by you. Any remaining balance will be refunded to you.

Amount You Owe Line 26: Tax Due If Line 17 is greater than Line 21, subtract Line 21 from Line 17 and enter the result. This is the amount of tax you owe. Line 27: Penalty for Late Payment or Late Filing Late Payment Penalty: The penalty for late payment or underpayment of income or use tax is 10% of the amount due. See Penalty for Late Payment or Late Filing at portal.ct.gov/ DRS/Individuals/Resident-Income-Tax/Tax-Information. Late Filing Penalty: In the event that no tax is due, DRS may impose a $50 penalty for the late filing of any return or report required by law to be filed. Line 28: Interest for Late Payment or Late Filing If you fail to pay the tax when due, interest will be charged at 1% per month or fraction of a month from the due date until payment is made. Line 29: Interest on Underpayment of Estimated Tax If Line 14 minus Line 18 and Line 20c is $1,000 or more, you may owe interest on estimated tax you either underpaid or paid late. Form CT‑2210, Underpayment of Estimated Income Tax by Individuals, Trusts and Estates, can help you determine whether you did underestimate and will help you calculate interest. However, this is a complex form and you may prefer to have DRS calculate the interest. If so, do not file Form CT‑2210; leave this line blank and DRS will send you a bill. Interest on underpayment of estimated income tax stops accruing on the earlier of the day you pay your tax or April 15, 2024. Line 30: Total Amount Due Add Lines 26 through 29 and enter the total. This is the total amount you owe. Pay the amount in full with your return. See Payment Options at portal.ct.gov/DRS/Individuals/ Resident-Income-Tax/Tax-Information.

Sign Your Return After you complete Form CT‑1040, sign your name and write the date you signed the return. Your spouse must also sign and enter the date if this is a joint return. The signature line is on Page 2 of Form CT‑1040. If you file a joint return, you must review the information with your spouse. When both you and your spouse sign the return, you become jointly and severally responsible for paying the full amount of tax, interest, and penalties due. In addition, you and your spouse will be jointly entitled to any refund which will be issued to both names listed on the return. Taxpayer’s Email Address DRS tax returns have a line for taxpayers to enter their email address. If you provide an email address, DRS may use it to notify you of tax changes. However, DRS will never use email to ask for sensitive information, such as your Social Security Number. If you ever have questions about an email claiming to be from DRS, contact DRS directly. Paid Preparer Signature Anyone you pay to prepare your return must sign and date it. Paid preparers must also enter their Preparer Tax Identification Number (PTIN), and their firm’s Federal Employer Identification Number (FEIN) in the spaces provided. Alternative Signature Methods DRS conforms to IRS Notice 2004‑54, which provides for alternative preparer signature procedures for federal income tax paper returns that paid practitioners prepare on behalf of their clients. Specifically, income tax return preparers may sign original returns, amended returns, or requests for filing extensions by rubber stamp, mechanical device, or computer software program. These alternative methods of signing must include either a facsimile of the individual preparer’s signature or the individual preparer’s printed name. Income tax return preparers who use alternative methods of signing must provide all of the other preparer information that is required on returns and extensions, such as the name, address, relevant employer identification number, the preparer’s tax preparer tax identification number (PTIN), and phone number. Paid preparers can follow the same procedure with respect to paper Connecticut income tax returns prepared on behalf of their clients. This procedure only applies to preparers’ signatures. It does not affect other signature requirements for taxpayers, and does not apply to documents other than tax returns. Third Party Designee To authorize DRS to contact your friend, family member, or any other person to discuss your 2023 tax return, enter the designee’s name, telephone number, and any five numbers the designee chooses as his or her personal identification number (PIN). To authorize DRS to contact the paid preparer who signed your return, enter “Preparer” in the space for the designee’s name. You do not have to provide the other information requested. 5 6

Form CT-1040 Instructions (Rev. 12/23) Page 6 of 27 If you enter a designee’s name, you and your spouse, if filing a joint return, are authorizing DRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to: • Give DRS any information missing from your return; • Call DRS for information about the processing of your return or the status of your refund or payment; and • Respond to certain DRS notices you have shared with the designee about math errors, offsets, and return preparation. The notices will not be sent to the designee. Once DRS processes the return, the authorization ends. The authorization cannot be revoked. However, the authorization will automatically end no later than the due date (without regard to extensions) for filing your 2024 tax return. This is April 15, 2025, for most taxpayers. Selecting a designee does not replace a power of attorney and will not authorize the designee to receive refunds, bind you to anything (including additional tax liabilities), or represent you before DRS. To authorize another individual to represent you or act on your behalf, you must complete LGL‑001, Power of Attorney. Order of Attachments If you are submitting any of the following, paper clip them to the front of your Connecticut income tax return in the following order: • Your check for payment of the tax due. See Pay by Mail at portal.ct.gov/DRS/Individuals/Resident-Income-Tax/ Tax-Information. • Form CT‑19IT, Title 19 Status Release; • Form CT‑1127, Application for Extension of Time for Payment of Income Tax; • Form CT‑1040 CRC, Claim of Right Credit; • Form CT‑8379, Nonobligated Spouse Claim; and • Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. If you are submitting any of the following, attach them to the back of your return: • Supplemental Schedule CT‑1040WH, Connecticut Income Tax Withholding; • Schedule CT‑PE, Pass‑Through Entity Tax Credit; • Schedule CT‑IT Credit, Income Tax Credit Summary; • Schedule CT‑CHET, Connecticut Higher Education Trust (CHET) 529 College Savings Plan Contribution; • Schedule CT‑EITC, Connecticut Earned Income Tax Credit; • Schedule CT‑Dependent, Connecticut Resident Dependent Information; and • Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals. You do not need to attach a copy of your previously‑filed Form CT‑1040 EXT. Filing Your Return Keep a copy of this return and all attachments for your records. Attach to this return any required schedules and forms. Do not attach copies of your federal income tax return or federal schedules. DRS does not provide return envelopes for mailing completed forms. See Mailing Addresses for Form CT-1040, at portal. ct.gov/DRS/Individuals/Resident-Income-Tax/Tax- Information for the correct address to use for returns with payments, returns with refunds, or payments only.

Form CT-1040 Instructions (Rev. 12/23) Page 7 of 27 Form CT-1040 Schedules The following modifications to federal adjusted gross income are provided in Conn. Gen. Stat. § 12-701(a)(20). Your federal adjusted gross income may not be further modified in determining your Connecticut adjusted gross income except as expressly provided by Conn. Gen. Stat. § 12-701(a)(20). Schedule 1 – Modifications to Federal Adjusted Gross Income Additions to Federal Adjusted Gross Income Enter all amounts as positive numbers. Line 31: Interest on State and Local Government Obligations Other Than Connecticut Enter the total amount of interest income derived from state and municipal government obligations (other than obligations of the State of Connecticut or its municipalities) which is not taxed for federal income tax purposes. Do not enter interest income derived from government obligations of Puerto Rico, Guam, American Samoa, or U.S. Virgin Islands. Line 32: Exempt-Interest Dividends From a Mutual Fund Derived From State or Municipal Government Obligations Other Than Connecticut Enter the total amount of exempt-interest dividends received from a mutual fund that are derived from state and municipal government obligations other than obligations of the State of Connecticut or its municipalities. If the exempt-interest dividends are derived from obligations of Connecticut and other states, enter only the percentage derived from non-Connecticut obligations. Do not enter exempt-interest dividends derived from government obligations of Puerto Rico, Guam, American Samoa, or U.S. Virgin Islands. Example: A fund invests in obligations of many states including Connecticut. Assuming that 20% of the distribution is from Connecticut obligations, the remaining 80% would be added back on this line. Line 33: Taxable Amount of Lump-Sum Distributions From Qualified Plans Not Included in Federal AGI If you filed federal Form 4972, Tax on Lump‑Sum Distributions, with your federal Form 1040, or federal Form 1040‑SR, to compute the tax on any part of a distribution from a qualified plan, enter that part of the distribution on Line 33. Do not enter any part of the distribution reported on federal Form 1040, Line 5a, or federal Form 1040‑SR, Line 5a, or federal Form 1040, Schedule D, or federal Form 1040‑SR, Schedule D. Line 34: Beneficiary’s Share of Connecticut Fiduciary Adjustment If you have any income from an estate or trust, your share of any Connecticut modifications (that is, your share of the Connecticut fiduciary adjustment) that applies to the income will be shown on Form CT‑1041, Connecticut Income Tax Return for Trusts and Estates, Schedule CT‑1041B, Part 1, Column 5. Your share of these modifications should be provided to you by the fiduciary on Schedule CT‑1041 K‑1. If your share of these modifications is an amount greater than zero, enter the amount on Line 34. If the amount is less than zero, enter the amount on Line 46. If you are a beneficiary of more than one trust or estate, enter the net amount of all modifications, if greater than zero, on Line 34 or, if less than zero, on Line 46. Line 35: Loss on Sale of Connecticut State and Local Government Bonds Enter the total losses from the sale or exchange of notes, bonds, or other obligations of the State of Connecticut or its municipalities used to determine gain (loss) for federal income tax purposes whether or not the entire loss is used in computing federal adjusted gross income. Line 36: Section 168(k) Federal Bonus Depreciation Deduction Enter 100% of the amount of § 168(k) bonus depreciation reported for federal income tax purposes for this taxable year, provided such amount is deducted in determining the federal AGI for the taxable year. Line 36a: Section 179 Federal Deduction Enter 80% of the § 179 amount deducted in determining the federal AGI for the taxable year. Line 37: Other Use Line 37 to report any of the following modifications: 1. Add back any treaty income reported on federal Form 1040NR if a nonresident alien. Enter the words “treaty income” in the space provided. 2. Add back any loss or deduction of an enrolled member of the Mashantucket Pequot Tribe who resides in Indian country of such tribe or any loss or deduction of an enrolled member of the Mohegan Tribe who resides in Indian country of such tribe where the loss or deduction is derived from or connected with Indian country of the tribe. Enter the words “Mashantucket Pequot Tribe enrolled member” or “Mohegan Tribe enrolled member,” as the case may be. 3. Add back any Connecticut income tax deducted on the federal income tax return to arrive at federal adjusted gross income. Do not add back any Connecticut income tax deducted on federal Form 1040, Schedule A, or federal Form 1040‑SR, Schedule A. 4. Add back any expenses paid or incurred for the production (including management, conservation, and maintenance of property held for the production) or collection of income exempt from Connecticut income tax which were deducted on the federal return to arrive at federal adjusted gross income.

Form CT-1040 Instructions (Rev. 12/23) Page 8 of 27 5. Add back any amortizable bond premium on bonds producing interest income exempt from Connecticut income tax which premiums were deducted on the federal return to arrive at federal adjusted gross income. 6. Add back any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States which federal law exempts from federal income tax but does not exempt from state income taxes. 7. Add back to the extent deductible in determining federal adjusted gross income, any interest expenses on indebtedness incurred or continued to purchase or carry obligations or securities (the income from which is exempt from Connecticut income tax). 8. Add back the following distributions from an MRA established pursuant to Conn. Gen. Stat. § 32-9zz: • 100% of any distribution from such MRA not used to purchase machinery or equipment for use in Connecticut or manufacturing facilities, as defined in Conn. Gen. Stat. § 12-81(72), or for workforce training, development or expansion in Connecticut; and • 100% of any return of money remaining in the MRA at the end of the five-year period after such account’s creation or organization, including any interest earned.

See Special Notice 2012(6), 2012 Legislative Changes Affecting the Income Tax. 9. Add back, to the extent not properly includible in gross income for federal income tax purposes, any compensation required to be recognized under 26 U.S.C. § 457A that is attributable to services performed within Connecticut. 10. Also use Line 37 to report any additions to federal adjusted gross income required for Connecticut income tax purposes which are not listed on Lines 31 through 36. Line 38: Total Additions Add Lines 31 through 37 and enter the total. Subtractions From Federal Adjusted Gross Income Enter all amounts as positive numbers. Line 39: Interest on U.S. Government Obligations Enter the total amount of interest income (to the extent includible in federal adjusted gross income) derived from U.S. government obligations, which federal law prohibits states from taxing (for example, U.S. government bonds such as Saving Bonds Series EE or Series HH and U.S. Treasury bills or notes). For Series EE U.S. Savings Bonds, you are entitled to include on Line 39 only the amount of interest subject to federal income tax after exclusion of the amounts reported on federal Form 8815. In general, you will report the net taxable amount on federal Form 1040, Schedule B, or federal Form 1040‑SR, Schedule B. Do not enter the amount of interest income derived from Federal National Mortgage Association (Fannie Mae) bonds, Government National Mortgage Association (Ginnie Mae) bonds, and Federal Home Loan Mortgage Corporation (Freddie Mac) securities. Federal law does not prohibit states from taxing interest income derived from these obligations and this interest income is taxable for Connecticut income tax purposes. Do not enter the amount of interest paid to you on any federal income tax refund. Line 40: Exempt Dividends From Certain Qualifying Mutual Funds Derived From U.S. Government Obligations Enter the total amount of exempt dividends received from a qualifying mutual fund that are derived from U.S. government obligations. A mutual fund is a qualifying fund if, at the close of each quarter of its taxable year, at least 50% of the value of its assets consists of U.S. government obligations. The percentage of dividends that are exempt dividends should be reported to you by the mutual fund. Do not enter the amount of dividend income derived from Federal National Mortgage Association (Fannie Mae) bonds, Government National Mortgage Association (Ginnie Mae) bonds, and Federal Home Loan Mortgage Corporation (Freddie Mac) securities. Federal law does not prohibit states from taxing income derived from these obligations, and this income is taxable for Connecticut income tax purposes. Example: A qualifying mutual fund pays a dividend of $100. Of the distribution, 55% is attributable to U.S. Treasury bills and 45% to other investments. The amount reported on Line 40 is $55. See Policy Statement 2005(2), Connecticut Income Tax on Bonds or Obligations Issued by the United States Government, by State Governments, or Municipalities. Line 41: Social Security Benefit Adjustment If you receive Social Security benefits subject to federal income tax, you may reduce or eliminate the amount of your benefits subject to Connecticut income tax. Your Social Security benefits are fully exempt from Connecticut income tax if your required filing status is single or married filing separately and the amount reported on Form CT‑1040, Line 1, is less than $75,000; or married filing jointly, qualifying surviving spouse, or head of household and the amount reported on Form CT‑1040, Line 1, is less than $100,000. If this is the case, enter on Line 41 the amount of federally taxable Social Security benefits reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b.

Form CT-1040 Instructions (Rev. 12/23) Page 9 of 27 Your Social Security benefits are partially exempt from Connecticut income tax if your federal adjusted gross income is above the threshold for your filing status. If you used the worksheets in the instructions to federal Forms 1040 and 1040‑SR to calculate the amount of taxable Social Security benefits, complete the Social Security Benefit Adjustment Worksheet, on Page 24, and enter the amount from Line F on Line 41. You may use the online Social Security Benefit Adjustment Calculator by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Social Security Benefit Calculator. If you are using a worksheet not from a federal publication, such as one you printed from a tax preparation program on your computer or one given to you by your tax preparer, you should verify that the line references from these worksheets are the same as the equivalent federal publication to be certain you are using the proper amounts. Line 42: Refunds of State and Local Income Taxes Enter the amount of taxable refunds of state and local income taxes reported on federal Form 1040, Schedule 1, Line 1, or federal Form 1040‑SR, Schedule 1, Line 1. If federal Form 1040, Schedule 1, Line 1, or federal Form 1040‑SR, Schedule 1, Line 1, is blank, enter “0.” Line 43: Tier 1 and Tier 2 Railroad Retirement Benefits and Supplemental Annuities If you received Tier 1 or Tier 2 (or both) railroad retirement benefits or supplemental annuities during 2023, you may deduct the amount included in your federal adjusted gross income, but only to the extent the benefits were not already subtracted on Line 41. Enter the amount of Tier 1 and Tier 2 railroad retirement benefits reported on federal Form 1040, Line 5b, or federal Form 1040-SR, Line 5b. Likewise, enter the amount of railroad unemployment benefits, including sickness benefits paid by the Railroad Retirement Board (RRB) in lieu of unemployment benefits, to the extent included in your federal adjusted gross income. However, do not enter sickness benefit paid by the RRB resulting from an on-the-job injury because these benefits are not included in your federal adjusted gross income. Line 44: Military Retirement Pay Subtract income received as military retirement pay, to the extent included in federal adjusted gross income, if you are a retired member of the armed forces of the United States or the National Guard (retired military member) or if you are a beneficiary receiving survivor benefits under an option or election made by a deceased retired military member. Payments received by a former spouse of a retired military member, under a final decree of divorce, dissolution, annulment, or legal separation or a court ordered, ratified, or approved property settlement incident to a decree dividing military retirement pay, do not qualify for the military retirement pay exclusion. Line 45: 50% of Connecticut Teachers’ Retirement Pay Subtract 50% of the income received from the Connecticut Teachers’ Retirement System, provided you properly included such income in federal adjusted gross income for federal income tax purposes. You must have received a Form 1099‑R from the Connecticut Teachers’ Retirement Board to be eligible for the subtraction modification. See Special Notice 2022(4), 2022 Legislative Changes Affecting the Income Tax. Line 46: Beneficiary’s Share of Connecticut Fiduciary Adjustment If you have any income from an estate or trust, your share of any Connecticut modifications (that is, your share of the Connecticut fiduciary adjustment) that applies to the income will be shown on Form CT‑1041, Schedule CT‑1041B, Part 1, Column 5. Your share of these modifications should be provided to you by the fiduciary on Schedule CT‑1041 K‑1. If your share of these modifications is an amount less than zero, enter the amount on this line. If the amount is greater than zero, enter the amount on Line 34. If you are a beneficiary of more than one trust or estate, and the net amount of all modifications is less than zero, then enter the net amount on this line. Line 47: Gain on Sale of Connecticut State and Local Government Bonds Enter the total of all gains from the sale or exchange of notes, bonds, or other obligations of the State of Connecticut or its municipalities used to determine gain (loss) for federal income tax purposes. Line 48: Connecticut Higher Education Trust (CHET) Contributions Enter your contributions to a CHET account(s). The modification cannot exceed the maximum allowable contribution. The maximum CHET contribution that may be subtracted is the lesser of (1) the amount of contributions to all CHET accounts during the taxable year; or (2)(A) $5,000 for each individual taxpayer (including individuals whose filing status on their Connecticut income tax return is single, head of household, filing separately, or (B) $10,000 for individuals whose filing status on their Connecticut income tax return is filing jointly or qualifying surviving spouse. If your CHET contribution during the taxable year exceeds the maximum CHET contribution, the excess may be carried forward for the five succeeding taxable years. The CHET carryforward amount subtracted from federal adjusted gross income in the succeeding taxable years can not exceed the maximum CHET contribution limitations above. CHET contributions made in the current taxable year should be used before using any carryover from prior years. Enter the CHET account number in the space provided. If you made contributions to more than one account, you enter only one account number. See Special Notice 2006(11), 2006 Legislative Changes Affecting the Income Tax.

Form CT-1040 Instructions (Rev. 12/23) Page 10 of 27 Line 48a: 25% of Section 168(k) Federal Bonus Depreciation Deduction Added Back in Preceding Four Years Enter 25% of the § 168(k) federal deduction that you added back on your Connecticut income tax return in the four preceding taxable years. Line 48b: Pension or Annuity Income If your filing status is single, married filing separately, or head of household with federal AGI for the taxable year of less than $75,000 or married filing jointly with federal AGI of less than $100,000, and you receive distributions from certain pensions and annuities, such as from a defined benefit plan, 401(k), 403(b) or 457(b) plans, enter 100% of such distribution. If the distribution is from an IRA (other than a Roth IRA), enter 25%. The following amounts are not included in Line 4b or 5b of the federal income tax return and should not be added when calculating the pension and annuity amount for Line 48b of Form CT‑1040: • Disability pensions received before the recipient met the minimum retirement age set by his or her employer; • Corrective distributions of excess elective deferrals or other excess contributions to retirement plans; and • Distributions from Roth IRAs. On federal Form 1040, or federal Form 1040‑SR, IRA distributions and pensions and annuities are reported on separate lines. To determine the amount to enter on this line, begin with the amount reported on federal Form 1040, Line 5b, or federal Form 1040‑SR, Line 5b, Taxable amount of pensions and annuities. From the amount on Line 5b, subtract military retirement pay, Tier 1 and Tier 2 railroad retirement benefits, and Connecticut teachers’ retirement pay. To the result, add 25% of the amount reported on federal Form 1040, Line 4b, or federal Form 1040 SR, Line 4b, Taxable amount of IRA distributions. Enter the amount on this line. Military retirement pay and Tier 1 and Tier 2 railroad retirement benefits are fully exempt from Connecticut income tax, and should not be included in this calculation. The subtraction modification for these benefits are reported on Lines 44 and 43, respectively, on the Connecticut return. A survivor or beneficiary of a plan participant may claim the 100% subtraction modification for Connecticut income tax purposes in the same manner as the plan participant would have been allowed to claim the modification, if such survivor or beneficiary is required to report the pension and annuity income on the federal income tax return in the same manner as the plan participant would have reported such income. Retired teachers may claim either the teachers’ pension subtraction modification or the pension and annuity subtraction modification (if their federal adjusted gross income is below the applicable threshold) on the income they receive from the Connecticut Teachers’ Retirement System. Connecticut law does not allow a double benefit for the same income. Example: Anna’s filing status on her Connecticut resident return is single. She receives $30,000 from the Teachers’ Retirement System and $38,000 in pension payments from XYZ Corporation for the taxable year. Both amounts are includible in Anna’s federal gross income, and her federal AGI is less than $75,000. On the Connecticut return for the taxable year, Anna may subtract $15,000 ($30,000 x 50%) on Line 45, Schedule 1, Form CT‑1040, and $38,000 as a pension and annuity income subtraction modification on Line 48b, Schedule 1, Form CT‑1040. Line 48c: Ordinary and necessary business expenses for taxpayers licensed under Chapter 420f or 420h that are not claimed for federal income tax purposes For taxpayers that are licensed under either Chapter 420f or 420h of the Connecticut General Statutes, enter the amount of ordinary and necessary business expenses allowed under IRC § 162 in determining the Connecticut income tax liability. Line 49: Other Use Line 49 to report any of the following modifications: 1. Subtract any income or gain of an enrolled member of the Mashantucket Pequot Tribe who resides in Indian country of such tribe or any income or gain of an enrolled member of the Mohegan Tribe who resides in Indian country of such tribe where the income or gain is derived from or connected with Indian country of the tribe. Enter the words “Mashantucket Pequot Tribe enrolled member” or “Mohegan Tribe enrolled member,” as the case may be. 2. Subtract the amount of interest earned on funds deposited in a Connecticut individual development account to the extent included in federal adjusted gross income. 3. Subtract any interest paid on indebtedness incurred to acquire investments that provide income taxable in Connecticut but exempt for federal purposes, that is not deductible in determining federal adjusted gross income, and is attributable to a trade or business of that individual. 4. Subtract expenses paid or incurred for the production (including management, conservation, and maintenance of property held for production) or collection of income taxable in Connecticut but exempt from federal income tax, that are not deductible in determining federal adjusted gross income, and are attributable to a trade or business of that individual. 5. Subtract the amount of any distributions you received from the CHET fund as a designated beneficiary to the extent includible in your federal adjusted gross income.

Congress passed legislation excluding from federal gross income any distribution from a qualified state tuition program (such as CHET) to the extent the distribution is used to pay for qualified higher education expenses (Pub. L. No. 107‑16, § 402). To the extent any distribution from CHET is excluded from federal gross income, the amount should not be reported as a subtraction modification on Line 49. 6. Subtract any amortizable bond premium on bonds that provide interest income taxable in Connecticut but exempt from federal income tax, which premiums were not deductible in determining federal adjusted gross income and are attributable to a trade or business of that individual. 7. Subtract the amount of any interest income from notes, bonds, or other obligations of the State of Connecticut included in federal adjusted gross income. This modification includes any Build America Bond tax credit amount if the Build America Bond, as described in Section 1531 of the American Recovery and Reinvestment Act of 2009, was issued by the State of Connecticut or a Connecticut subdivision and only to the extent the credit amount is treated as interest includible in gross income for federal income tax purposes. 8. Subtract the amount of any interest, dividends, or capital gains earned on contributions to accounts established for a designated beneficiary under the Connecticut Homecare Option Program for the Elderly to the extent the interest, dividends, or capital gains are properly included in the gross income of the designated beneficiary for federal income tax purposes. 9. Subtract contributions made to an MRA established pursuant to Conn. Gen. Stat. § 32-9zz.

See Special Notice 2012(6), 2012 Legislative Changes Affecting the Income Tax.

Form CT-1040 Instructions (Rev. 12/23) Page 11 of 27 10. Subtract 25% of the § 179 federal deduction that you added back on your Connecticut income tax return in the four preceding taxable years. 11. Subtract the amount, to the extent included in federal adjusted gross income, of any financial assistance received from the Crumbling Foundations Assistance Fund; paid to or on behalf of the taxpayer under the Collapsing Foundations Credit Enhancements Program; or financial assistance received from a municipality by the taxpayer to repair concrete foundations that have deteriorated due to the presence of pyrrhotite. 12. Subtract certain costs incurred by the taxpayer in connection with the donation to another person of human bone marrow, or all or part of a human liver, pancreas, kidney, intestine, or lung, for the purpose of organ transplantation. The costs include lost wages, medical expenses, travel expenses, and housing expenses. The subtraction can not exceed $10,000. 13. Subtract the Bioscience Venture Capital amount as calculated on Schedule CT‑BIO, Bioscience Worksheet. 14. Subtract the amount of any Earned Income Tax Enhancement payment received during the 2023 taxable year, to the extent included in federal adjusted gross income. Do not use Line 49 to subtract income subject to tax in a qualifying jurisdiction (see Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions, below) or income of a nonresident spouse. See Special Rules for Married Individuals on Page 1. Line 50: Total Subtractions Add Lines 39 through 49 and enter the total. Schedule 2 – Credit for Income Taxes Paid to Qualifying Jurisdictions You must first complete Form CT‑1040, Schedule 3 - Credit for Property Taxes Paid on Your Primary Residence, Motor Vehicle, or Both, before completing Schedule 2. See the instructions for Schedule 3 - Property Tax Credit on Page 13. Am I Eligible for the Credit for Income Taxes Paid to Qualifying Jurisdictions? If you are a resident of Connecticut and if any part of your income was taxed by a qualifying jurisdiction, you may be able to claim a credit against your Connecticut income tax liability for qualifying income tax payments you have made. Taxpayers seeking a credit for alternative minimum taxes paid to another jurisdiction must complete Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals, to calculate their alternative minimum tax credit. Qualifying Jurisdiction A qualifying jurisdiction includes another state of the United States, a local government within another state, or the District of Columbia. A qualifying jurisdiction does not include the State of Connecticut, the United States, or a foreign country or its provinces (for example, Canada and Canadian provinces). Qualifying Income Tax Payments Qualifying income tax payments are income taxes you actually paid on income: • Derived from or connected with sources within the qualifying jurisdiction; and • Subject to tax in the qualifying jurisdiction. Qualifying income tax payments include direct and indirect pro rata share of taxes paid to a qualifying jurisdiction by a pass‑through entity if such pass‑through entity is subject to a pass‑through entity tax substantially similar to the PE Tax imposed in Connecticut. Certain qualifying jurisdictions impose on electing employers a tax on wages. The tax is calculated based on your (the employee) wages. The qualifying jurisdiction allows you to take a credit for the tax paid by your employer. Although the tax is paid on your behalf, it is not income tax withholding. This type of tax is generally referred to as an employer compensation expense tax. For Connecticut income tax purposes, qualifying income tax payments include the amount of the employer compensation expense tax credit allowed by the qualifying jurisdiction. Income Derived From or Connected With Sources Within a Qualifying Jurisdiction • Compensation received for personal services performed in a qualifying jurisdiction; • Compensation received as an employee for personal services performed from a home office in Connecticut for an employer in a qualifying jurisdiction that applies a convenience of the employer test in determining whether nonresident compensation is derived from or connected with sources within the qualifying jurisdiction; • Income from a business, trade, or profession carried on in a qualifying jurisdiction; • Gambling winnings from a state-conducted lottery. See Informational Publication 2015(23), Connecticut Income Tax Treatment of State Lottery Winnings Received by Residents and Nonresidents of Connecticut; or • Income from real or tangible personal property situated in a qualifying jurisdiction. Income from intangibles, such as stocks and bonds, is not considered derived from or connected with sources within a qualifying jurisdiction unless the income is from property employed in a business, trade, or profession carried on in that jurisdiction. What Payments Do Not Qualify • Income tax payments made to a qualifying jurisdiction on income not derived from or connected with sources within the qualifying jurisdiction (such as wages not derived from or connected with sources within the qualifying jurisdiction); • Income tax payments made to a qualifying jurisdiction on income not included in your Connecticut adjusted gross income; • Income tax paid to a jurisdiction that is not a qualifying jurisdiction, including a foreign country or its provinces (for example, Canada and Canadian provinces); • Alternative minimum tax paid to a qualifying jurisdiction; • Income tax paid to a qualifying jurisdiction if you claimed credit on that jurisdiction’s income tax return for income tax paid to Connecticut; or • Penalties or interest on income taxes you paid to a qualifying jurisdiction.

Form CT-1040 Instructions (Rev. 12/23) Page 12 of 27 Limitations to the Credit The total credit is limited to whichever of the following amounts is least: • The amount of income tax paid to the qualifying jurisdiction; • The portion of Connecticut income tax due on the Connecticut adjusted gross income sourced in the qualifying jurisdiction; or • The amount of your Connecticut income tax entered on Form CT‑1040, Line 6. How to Calculate the Credit You must first complete your income tax return(s) for the qualifying jurisdiction(s). Then complete the Schedule 2 - Worksheet on Page 25 to determine the amount to enter on Schedule 2, Line 53. The allowed credit must be separately computed for each qualifying jurisdiction. Use separate columns for each qualifying jurisdiction for which you are claiming a credit. Attach a copy of all income tax returns filed with qualifying jurisdictions to your Connecticut income tax return or the credit will be disallowed. Taxpayers filing Form CT‑1040 electronically should retain copies of all income tax returns filed with qualifying jurisdictions for three years from the date of filing. The forms must be provided to DRS upon request. Schedule 2 provides two columns, A and B, to compute the credit for two jurisdictions. If you need more than two columns, create a worksheet identical to Schedule 2 and attach it to the back of your Form CT‑1040. If you are claiming credit for income taxes paid to another state and to one of its political subdivisions, follow these rules to determine your credit. A. If the same amount of income is taxed by both the city and state (see example for Line 56 on Page 13): 2. Use only one column on Form CT‑1040, Schedule 2, to calculate your credit; 3. Enter the same income taxed by both city and state in that column on Schedule 2; and 4. Combine the amounts of tax paid to the city and the state and enter the total on Line 57 of that column. B. If the amounts of income taxed by both the city and state are not the same: 3. Use two columns on Form CT‑1040, Schedule 2; 4. Include only the same income taxed by both jurisdictions in the first column; and 5. Include the excess income taxed by only one of the jurisdictions in the next column. Schedule 2 – Worksheet Instructions Complete the Schedule 2 - Worksheet to determine the portion of your Connecticut adjusted gross income derived from a qualifying jurisdiction. For each line in Column 2, enter the items of income from Column 1 that meet all of the following conditions listed below. • The income is derived from or connected with sources within a qualifying jurisdiction; • The income is reported on an income tax return filed with that qualifying jurisdiction and subject to income tax in the jurisdiction; and • You have paid income tax on the income to that qualifying jurisdiction. If you paid income tax to more than one qualifying jurisdiction, you must complete a separate worksheet for each jurisdiction. Keep the worksheet with your 2023 tax records. Do not attach it to your tax return. Column 1 Enter on Lines 1 through 15 of the worksheet the corresponding amounts entered on your federal income tax return, federal Form 1040, or federal Form 1040‑SR, and Schedule 1. Enter on Line 17 of the worksheet the amount entered on Line 26 of Schedule 1 of your federal income tax return. Enter on Line 19 of the worksheet the net amount of your Connecticut modifications to federal adjusted gross income. Subtract Form CT‑1040, Schedule 1, Line 50, from Line 38 to arrive at this amount. Column 2 For each line, enter that portion of the amount entered on the same line of Column 1 you reported on an income tax return filed with (and on which income tax was paid to) the qualifying jurisdiction. On Line 17, enter only the portion of the total federal adjustments to income directly related to income sourced in the qualifying jurisdiction. On Line 19, enter only the portion of Connecticut modifications directly related to income sourced in the qualifying jurisdiction. The fact that the qualifying jurisdiction may take into account your entire adjusted gross income (to compute the rate at which your income sourced in that jurisdiction will be taxed) does not mean you paid income tax to that jurisdiction on your entire adjusted gross income. Because you are a nonresident of the qualifying jurisdiction, you may be taxed by that jurisdiction only on your income sourced in that jurisdiction. Example 1: Amy, a Connecticut resident whose filing status is single, earned wages of $150,000 from a company located in the State of New York. Amy works inside and outside of New York and allocated her wage income based upon the days worked in New York. She determined $100,000 to be her New York State allocated wage income and reported and paid this amount on her New York nonresident income tax return. On her federal Form 1040, Line 1z, she entered $150,000. When completing the Schedule 2 - Worksheet, she enters $150,000 in Column 1, Line 1, and $100,000 in Column 2, Line 1. Amy also enters $100,000 on Form CT‑1040, Schedule 2, Line 53. Example 2: Luke and Lee file a joint federal Form 1040 and a joint Form CT‑1040. Lee’s wages as an employee working in Rhode Island are $20,000 and Luke’s wages as an employee working in Connecticut are $25,000. On their federal Form 1040, Line 1z, they enter $45,000. When completing the Schedule 2 - Worksheet, Luke and Lee enter $45,000 in Column 1, Line 1, and $20,000 in Column 2, Line 1. Luke and Lee also enter $20,000 on Form CT‑1040, Schedule 2, Line 53. Example 3: Linda is a sole proprietor of a business conducted at two locations: one in Connecticut and one in Massachusetts. On Linda’s federal Form 1040, Schedule 1, Line 3, she entered $100,000. Of the $150,000 of gross income reported on federal Form 1040, Schedule C, $90,000 is derived from the Massachusetts location. Of the $50,000

Form CT-1040 Instructions (Rev. 12/23) Page 13 of 27 of expenses reported on Schedule C, $35,000 is derived from the Massachusetts location. When completing the Schedule 2 - Worksheet, Linda enters $100,000 in Column 1, Line 6, and $55,000 ($90,000 - $35,000) in Column 2, Line 6. Linda also enters $55,000 on Form CT‑1040, Schedule 2, Line 53. Schedule 2 – Line Instructions Line 51: Modified Connecticut Adjusted Gross Income Add to Connecticut adjusted gross income from Line 5 any net loss derived from or connected with sources in a qualifying jurisdiction(s) where you were subject to income taxation whether or not income tax was actually paid to the jurisdiction(s). The modified amount is entered on Line 51. Example: Fred’s Connecticut adjusted gross income of $60,000 includes income of $15,000 from business activities conducted in Massachusetts and a net loss of $20,000 from a business conducted in Rhode Island. He must add the $20,000 net loss to the $60,000 and enter the $80,000 on Line 51. Line 52: Taxing Jurisdiction(s) If you claim credit for income taxes paid to a qualifying jurisdiction, enter the name and the two‑letter code of each qualifying jurisdiction for which you are claiming credit. If you are claiming credit for income taxes paid to a political subdivision of another state, enter the name and two-letter code of the state. Standard Two-Letter Codes Alabama.....................AL Louisiana............ LA Ohio................... OH Arizona......................AZ Maine.................ME Oklahoma........... OK Arkansas................... AR Maryland........... MD Oregon................OR California.................. CA Massachusetts... MA Pennsylvania.......PA Colorado................... CO Michigan.............MI Rhode Island........ RI Delaware....................DE Minnesota.......... MN South Carolina.... SC District of Columbia. DC Mississippi.........MS Tennessee............TN Georgia..................... GA Missouri............ MO Utah.....................UT Hawaii.........................HI Montana.............MT Vermont..............VT Idaho...........................ID Nebraska............ NE Virginia.............. VA Illinois......................... IL New Jersey.......... NJ West Virginia.....WV Indiana........................IN New Mexico...... NM Wisconsin...........WI Iowa............................IA New York...........NY Kansas........................KS North Carolina...NC Kentucky................... KY North Dakota......ND Line 53: Non-Connecticut Income Complete the Schedule 2 - Worksheet on Page 25 to determine the total non-Connecticut income included in your Connecticut adjusted gross income and reported on a qualifying jurisdiction’s income tax return. Enter the amount from Column 2, Line 20, of the Worksheet. Line 54 Divide the amount on Line 53 by the amount on Line 51. The result cannot exceed 1.0000. Round to four decimal places. Line 55: Income Tax Liability Subtract Line 11 from Line 6 and enter the result. Line 56 Multiply the percentage arrived at on Line 54 by the amount reported on Line 55. Example: Jen is a Connecticut resident who worked in City Y, a city in State X, during the taxable year. Jen’s filing status is single and her Connecticut adjusted gross income is $160,000. The amount entered on Jen’s Form CT‑1040, Line 55, is $8,850. Both State X and City Y impose an income tax. Her Connecticut adjusted gross income derived from State X is $80,000 as is her Connecticut adjusted gross income derived from City Y. Because the amounts of income taxed by both State X and City Y are the same, Jen uses one column on Form CT‑1040, Schedule 2. Jen pays an income tax of $6,000 to State X and an income tax of $360 to City Y. Since Jen’s Form CT‑1040, Line 51, is $160,000, her Schedule 2 is completed as follows: Column B Column A Line 52 State X, City Y Line 53 80,000 00 00 Line 54 .5000 Line 55 8,850 00 00 Line 56 4,425 00 00 Line 57 6,360 00 00 Line 58 4,425 00 00 Line 59 Total Credit 4,425 00 Line 57: Income Tax Paid to a Qualifying Jurisdiction Enter the total amount of income tax paid to a qualifying jurisdiction. Income tax paid means the lesser of your income tax liability to the qualifying jurisdiction or the income tax paid to that jurisdiction as reported on a return filed with that jurisdiction, but not penalty or interest. Income tax paid includes the amount of employer compensation expense tax credit reported, if applicable, on a qualifying jurisdiction’s return. Do not report the amount of tax withheld for that jurisdiction directly from your Form W‑2 or 1099. You must first complete a return for the qualifying jurisdiction to determine the amount of income tax paid. Line 58 Enter the lesser of the amounts reported on Line 56 or Line 57. Do not enter negative amounts. If zero or less, enter “0”. Line 59: Total Credit for Income Taxes Paid to Qualifying Jurisdictions Add the amounts from Line 58, Column A, Line 58, Column B, and Line 58 of any additional worksheets. The amount on Line 59 cannot exceed the amount on Line 56. Enter the total here and on Form CT‑1040, Line 7. Taxpayers filing a paper Form CT‑1040 must attach a copy of all income tax returns filed with qualifying jurisdictions to your Connecticut income tax return or the credit will be disallowed. Taxpayers filing Form CT‑1040 electronically should retain copies of all income tax returns filed with qualifying jurisdictions for three years from the date of filing. The forms must be provided to DRS upon request. Schedule 3 – Property Tax Credit Connecticut residents must complete Schedule 3 to determine the amount of credit (if any) that may be taken against a Connecticut income tax liability. The credit is for property taxes paid during 2023 to a Connecticut political subdivision on a primary residence, privately owned or leased motor vehicle, or both. You must attach Schedule 3 to Form CT‑1040 or your credit will be disallowed. If you entered zero on Form CT‑1040, Line 10, do not complete this schedule. See Informational Publication 2017(23), Q & A: Income Tax Credit for Property Taxes Paid to a Connecticut Political Subdivision.

Form CT-1040 Instructions (Rev. 12/23) Page 14 of 27 Which Property Tax Bills Qualify You may take credit against your 2023 Connecticut income tax liability for qualifying property tax payments you made on your primary residence, privately owned or leased motor vehicle, or both, to a Connecticut political subdivision. Generally, property tax bills due and paid during 2023 qualify for this credit. This includes any installment payments you made during 2023 that were due in 2023 and any installments you prepaid during 2023 due in 2024. Supplemental property tax bills that were due during 2023 or 2024 also qualify if paid during 2023. However, the late payment of any property tax bills or the payment of any interest, fees, or charges related to the property tax bill do not qualify for the credit. Taxpayers who file a joint Connecticut income tax return may include property tax bills for which each spouse is individually or jointly liable. You may take credit for a leased motor vehicle if you had a written lease agreement for a term of more than one year, and the property tax became due and was paid during 2023 (either by the leasing company or by you). Refer to your January 2024 billing statement from the leasing company to determine the amount of property taxes that may be eligible for the credit. Your statement will either indicate the amount of property taxes paid on your leased motor vehicle or provide you with a toll‑free number you may call to obtain the necessary information. If you do not receive a billing statement in January 2024, contact your leasing company for the appropriate property tax information. Example 1: Lisa received a property tax bill for a motor vehicle listed on her town’s October 1, 2021, grand list. The bill was payable in two installments, July 1, 2022, and January 1, 2023. If Lisa paid the January 1, 2023, installment on January 1, 2023, she is eligible to claim it on her 2023 income tax return. If she prepaid it during 2022, she is not eligible to take credit for it on her 2023 return, but she may have been eligible to take credit for it on her 2022 return. Example 2: Mary received a property tax bill for a motor vehicle listed on her town’s October 1, 2022, grand list. The bill was payable in two installments, July 1, 2023, and January 1, 2024. Mary is eligible to take credit for both installments on her 2023 income tax return if she paid both installments during 2023. If Mary waited until January 1, 2024, to pay her second installment, she is not eligible to take credit on her 2023 return for this installment, but she may be eligible to take credit for it on her 2024 return. Maximum Credit Allowed The maximum credit allowed (on your primary residence, motor vehicle, or both) is $300 per return regardless of filing status. This maximum property tax credit cannot exceed the amount of qualifying property taxes paid or the amount of tax entered on Form CT‑1040, Line 10, and is phased out depending upon your Connecticut adjusted gross income. To be allowed this credit, you must complete Schedule 3 in its entirety and attach it to your return. Motor Vehicle Credit Restrictions The number of motor vehicles eligible for this credit depends on your filing status as shown on the front of your Connecticut income tax return. Any individual whose filing status is single, filing separately, or head of household is limited to the property tax paid on one motor vehicle even if the individual sells a motor vehicle and purchases a replacement motor vehicle during the taxable year and only owns one motor vehicle at anytime during the taxable year. Individuals whose filing status is filing jointly or qualifying surviving spouse are limited to the property taxes paid on two motor vehicles. You may also use the online Property Tax Credit Calculator by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Property Tax Credit Calculator. If you choose to use the online calculator, you must complete Lines 60 through 63 of Schedule 3, Property Tax Credit found on Form CT‑1040, Page 4, or your credit will be denied. Schedule 3 – Line Instructions Name of Connecticut Tax Town or District Enter the Connecticut town or taxing district to which the qualifying property tax was paid. Description of Property Enter the description of the property. If a primary residence, enter the street address. If a motor vehicle, enter the year, make, and model. Date(s) Paid Enter the date(s) you paid qualifying property tax. Line 60: Primary Residence Enter the total amount of property tax paid on your primary residence. Line 61: Auto 1 Enter the total amount of property tax paid on your motor vehicle. Line 62: Filing Jointly or Qualifying Surviving Spouse Only - Auto 2 Enter the total amount of property tax paid on your second motor vehicle. Line 63 Add Lines 60, 61, and 62 and enter the total. Line 64 The maximum property tax credit allowed is $300. Line 65 Enter the lesser of Line 63 or Line 64. Line 66 Enter “0” on Line 66 and enter amount from Line 65 on Line 68 if your: Single $ 49,500 or less Married filing jointly or qualifying surviving spouse $ 70,500 or less Married filing separately $ 35,250 or less Head of household $ 54,500 or less Filing status is: Connecticut adjusted gross income is:

Form CT-1040 Instructions (Rev. 12/23) Page 15 of 27 Otherwise, go to the Property Tax Credit Table on Page 26 or visit portal.ct.gov/DRS to use the Property Tax Credit Calculator. Enter the decimal amount from the Property Tax Credit Table on Form CT‑1040, Line 66. Line 67 Multiply Line 65 by Line 66. Line 68 Subtract Line 67 from Line 65. Enter here and on the front of Form CT‑1040, Line 11. Schedule 4 – Individual Use Tax In general, goods or services purchased out‑of‑state that would be subject to the Connecticut sales tax if those goods or services were purchased from a Connecticut seller are subject to the Connecticut use tax if the out‑of‑state seller did not charge and collect sales tax on the sale. Generally, this includes purchases of goods by mail order, telephone, or online when the goods are shipped or delivered to Connecticut and when the purchaser brings goods back into Connecticut. Use tax is due when taxable purchases are made but Connecticut sales tax is not paid. Any individual or business purchasing taxable goods or services for use in Connecticut without paying Connecticut sales tax must pay use tax. The general use tax rate is 6.35%. However, the following items are subject to a 7.75% use tax rate: • Most motor vehicles exceeding $50,000; • Each piece of jewelry exceeding $5,000; • Each piece of clothing or pair of footwear exceeding $1,000; and • A handbag, luggage, umbrella, wallet, or watch exceeding $1,000. Computer and data processing services are subject to a 1% use tax rate. Vessels, motors for vessels, and trailers to transport vessels are subject to a 2.99% use tax rate. Use the Connecticut Individual Use Tax Worksheet, on Page 27, to calculate your use tax liability. Keep the worksheet for your records. You must provide the worksheet to DRS upon request. See Informational Publication 2020(10), Q&A on the Connecticut Individual Use Tax. Report only those purchases subject to use tax you have not previously reported on Form OP‑186, Connecticut Individual Use Tax Return. The Sample Use Tax Table on Page 27 illustrates the use tax due only for various levels of purchases subject to the 6.35% and 7.75% use tax rates. Line 69 Complete the Connecticut Individual Use Tax Worksheet on Page 27. Enter the totals from Column 7 of each section on Lines 69a, 69b, 69c and 69d. Add the amounts on Lines 69a, 69b, 69c and 69d, and enter the total on Line 69. Also enter on Form CT‑1040, Line 15. If no Connecticut use tax is due, you must enter “0” on Form CT‑1040, Line 15. If you do not make an entry on Line 15, you will not have filed a use tax return. Failure to file a use tax return and to remit use tax due will subject you to a 10% penalty of the total use tax due plus a 1% interest per month or a fraction of a month. You also may be subject to a penalty of up to $5,000, imprisonment for up to 5 years, or both, for willfully submitting a false return. Connecticut Individual Use Tax Worksheet Section Instructions Complete the following sections for purchases subject to each tax rate: • Section A for purchases of computer and data processing services subject to the 1% tax rate. • Section B for purchases subject to the 6.35% tax rate. • Section C for purchases subject to the 7.75% tax rate. • Section D for purchases subject to the 2.99% tax rate. Column Instructions Column 1 Enter the month and day of the purchase. Column 2 Enter a brief description of the taxable item or service purchased (jewelry, computer, etc.). Column 3 Enter the name of the retailer the item or service was purchased from. Column 4 Enter the purchase price. List separately any individual item with a purchase price of $300 or more. Although you do not need to list separately any individual item with a purchase price of less than $300, the items are subject to tax and the total of the purchase price of these items should be reported. Column 5 Multiply the purchase price in Column 4 by the applicable tax rate and enter the result. Column 6 If you paid sales tax to another state, the District of Columbia, or a U.S. territory, enter the amount paid. Column 7 Subtract the amount entered in Column 6 from the amount entered in Column 5 and enter the difference in Column 7. Add Column 7 amounts and enter total. Do not enter negative amounts. If zero or less, enter “0.” Enter the total tax for each Section on Schedule 4, Lines 69a through 69d.

Form CT-1040 Instructions (Rev. 12/23) Page 16 of 27 Schedule CT-EITC - Connecticut Earned Income Tax Credit Who qualifies? To qualify for the Connecticut earned income tax credit (CT EITC) you must: 1. Have claimed and been allowed the 2023 federal earned income credit (EIC); and 2. Be a full-year resident of the State of Connecticut. Part-year residents and nonresidents do not qualify for the CT EITC and must file Form CT‑1040NR/PY. How to Claim the Connecticut Earned Income Tax Credit Complete Schedule CT‑EITC, Connecticut Earned Income Tax Credit, using the information from your federal return, worksheets, and, if applicable, federal EIC line instructions. Attach Schedule CT‑EITC to the back of Form CT‑1040. Protect Yourself DRS wants to make it easy for qualified residents to receive their CT EITC, but also reminds taxpayers to take steps to prevent identity theft. Taxpayers need to protect Social Security Numbers and other taxpayer identity information to prevent others from improperly claiming the credit. Do not let others prepare your Schedule CT‑EITC with false information to get more money back for themselves. Avoid predatory tax preparers who charge high fees or claim they can get you a larger tax refund for a percentage of the refund. These activities are crimes and should be reported to DRS, at 855‑842‑1441. Eligibility Reviews DRS reviews CT EITC requests to determine if taxpayers qualify for the credit. Approval of the federal earned income credit does not guarantee eligibility for the CT EITC. DRS may request additional information to determine if a credit claim is valid. You must keep accurate records to support all items reported on Schedule CT‑EITC. Schedule CT-EITC - Line instructions Line 1 You must have claimed the 2023 federal earned income credit to claim the CT EITC. Line 2 You cannot claim the CT EITC if your investment income is more than $11,000. Investment income is the total amount of: • Taxable interest (federal Form 1040, Line 2b, or federal Form 1040‑SR, Line 2b); • Tax-exempt interest (federal Form 1040, Line 2a, or federal Form 1040‑SR, Line 2a); • Ordinary dividends income (federal Form 1040, Line 3b, or federal Form 1040‑SR, Line 3b); and • Capital gain net income from federal Form 1040, Line 7, or federal Form 1040‑SR, Line 7 (if more than zero). For additional information on what qualifies as investment income, see federal Publication 596, Earned Income Credit. Line 3 File Schedule CT‑EITC with Form CT‑1040. If Form CT‑1040 was already filed, you must file a 2023 Form CT‑1040X to claim the credit. Schedule CT‑EITC cannot be filed by itself. Schedule CT‑EITC must be attached to a completed Form CT‑1040 or Form CT‑1040X. Line 4 If claiming qualifying children on federal Schedule EIC, mark an X in the Yes box and then complete Line 5. Otherwise, mark an X in the No box and go to Line 6. Line 5 If claiming qualifying children on federal Schedule EIC, list the same children (up to three) in the spaces provided. If claiming more than three qualifying children on federal Schedule EIC, enter the required information for three qualifying children in the spaces provided on the schedule and attach a statement with the required identifying information for each additional child. Include taxpayer name and social security number (SSN) on the attachment. To be eligible to claim the CT EITC, you (and your spouse if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your 2023 return (including extensions). Any qualifying child listed on Schedule CT‑EITC must have a valid SSN by the due date of your 2023 return (including extensions). If an SSN for you or your spouse is missing from your return because either you or your spouse did not have a valid SSN by the due date or extended due date of your 2023 return, and you later get a valid SSN, you cannot file an amended return to claim the CT EITC. If a social security number has been applied for by filing federal Form SS‑5 with the Social Security Administration, but has not been received by the return due date you may file Form CT‑1040 EXT, to request an extension of time to file. Form CT‑1040 EXT does not extend the time to pay your income tax. You must pay the amount of tax that you expect to owe on or before the original due date of the return (see Form CT‑1040 EXT). Mark an X in the box confirming each child who was identified on federal Schedule EIC, box 4a, as a full-time student. Mark an X in the box confirming each child who was identified on federal Schedule EIC, box 4b as disabled.

Form CT-1040 Instructions (Rev. 12/23) Page 17 of 27 Line 6 If you did not claim Connecticut withholding on Form CT‑1040, Line 18, and Wages, tips, and other compensation was reported on Forms W‑2 or 1099, mark an X in the Yes box and enter the following information (from up to three jobs) on Lines 6a, 6b, and 6c. Otherwise, mark an X in the No box and go to Line 7. Column A Enter the employer’s federal identification number (EIN) from Form W‑2 or the payer’s federal identification number from Form 1099. Column B Enter the employer’s state identification number from Form W‑2 or Form 1099. Column C Enter your wages, tips, and other compensation from Form W‑2 or Form 1099. Line 7 You are self-employed if you: • Carry on a trade or business as a sole proprietor; • Are an independent contractor; • Are a member of a partnership; • Are a member of a limited liability company; or • Are in business for yourself in any other way. Self-employment can include work in addition to your regular, full-time job. This could include part-time work you do in or outside your home. If you were self-employed then you had business income or loss that you reported on your federal Form 1040, or federal Form 1040‑SR. If you claimed income or loss from one or more businesses, mark an X in the Yes box and enter the following information (for up to three primary business activities) on Lines 7a, 7b, and 7c. Otherwise, mark an X in the No box and go to Line 8. See Informational Publication 2015(20), Recordkeeping Suggestions for Self-Employed Persons, or visit the DRS CT EITC website at portal.ct.gov/DRS. Column A Enter your federal employer identification number (EIN) for your business. If any primary business activity does not have an EIN, enter your SSN. Column B Enter the Connecticut Tax Registration Number for your business. Column C Enter the amount of business income or loss. Use a minus sign to show a loss or a negative amount. Line 8 Enter the federal EIC claimed for tax year 2023 from federal Form 1040, Line 27a, or federal Form 1040‑SR, Line 27a. Line 9 For the tax year 2023, the CT EITC is 40% (.40) of the federal EIC. Line 11 If your filing status was married filing jointly on your federal income tax return but you are required to file as married filing separately on your Connecticut Form CT‑1040, mark an X in the Yes box and complete Lines 12 through 15. See Taxpayer Information on Page 1. Otherwise, mark an X in the No box and skip Lines 12 through 15. Line 16 This is your Connecticut Earned Income Tax Credit. If your filing status is married filing separately, enter the amount from Line 15. Otherwise, enter the amount from Line 10. Enter the amount from Line 16 on Form CT‑1040, Line 20a.

Form CT-1040 Instructions (Rev. 12/23) Page 18 of 27 Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Connecticut Organ Donor (Y) Give the gift of hope by registering to become an organ and tissue donor. Information about organ donation and various organ donor programs is available from the following websites. Donate Life Connecticut www.ctorganandtissuedonation.org/ United Network for Organ Sharing (UNOS) www.unos.org/ Organ Donation www.organdonor.gov/ LifeChoice Donor Services www.NEDS.org/ National Marrow Donor Program Be The Match Registry www.bethematch.org/ New England Organ Bank www.NEDS.org/ Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Contributions to Designated Charities Below is a list of charities for which you may use your tax return to contribute all or a portion of your refund. Enter your total contributions on Form CT‑1040, Connecticut Resident Income Tax Return, Schedule 5, Line 70. Your contribution is irrevocable. To contribute directly, send your contribution to the address shown below. Designated Charity: Mailing Address: Make checks payable to: Aids Research Education Fund Assists research, education, and community service programs related to Acquired Immune Deficiency Syndrome (AIDS). Department of Public Health - HIV Prevention Program MS #11APV PO Box 340308 Hartford CT 06134-0308 Treasurer, State of Connecticut/AIDS Fund Breast Cancer Research and Education Fund Assists research, education, and community service programs related to breast cancer. Department of Public Health - Community Health and Prevention Section MS #11 CCS PO Box 340308 Hartford CT 06134-0308 Treasurer, State of Connecticut/Breast Cancer Fund CHET Baby Scholars Fund Provides contributions of up to $250 for CHET college savings accounts opened for children under age one or newly adopted. Office of the State Treasurer CHET, 2nd Floor 165 Capitol Avenue Hartford, CT 06106 Treasurer, State of Connecticut/CHET Baby Scholars Endangered Species, Natural Area Preserves, and Watchable Wildlife Fund Helps preserve, protect, and manage Connecticut’s endangered plants and animals, wildlife and their habitats. Department of Energy & Environmental Protection Bureau of Administration Financial Management 79 Elm Street Hartford CT 06106-1591 DEEP-Endangered Species/ Wildlife Fund Military Relief Fund Makes grants to the immediate family members of service members domiciled in Connecticut for essential goods and services when military service creates family financial hardship. Military Department, Military Relief Fund Fiscal Office 360 Broad St Hartford CT 06105-3795 Treasurer, State of Connecticut/Military Relief Fund Organ Transplant Fund Assists Connecticut residents in paying for the unmet medical and ancillary needs of organ transplant candidates and recipients. Department of Social Services Accounts Receivable 55 Farmington Ave Hartford CT 06105 Commissioner of Social Services/Organ Transplant Fund Safety Net Services Fund Protects the children of families who are no longer eligible for public assistance benefits. Department of Social Services Accounts Receivable 55 Farmington Ave Hartford CT 06105 Commissioner of Social Services/Safety Net Fund Mental Health Community Investment Account Funds mental health prevention, treatment and recovery services delivered by private not for profit agencies in local communities. Department of Mental Health and Addiction Services, Fiscal Division MS#14FIS PO Box 341431 Hartford, CT 06134 Treasurer, State of Connecticut/Mental Health Community Investment Account

Form CT-1040 Instructions (Rev. 12/23) Page 19 of 27 Table A - Personal Exemptions 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 1. Enter Connecticut adjusted gross income (AGI) from Form CT-1040, Line 5. 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, 3% 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. 10. 00 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 Qualified 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 TIP! 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-1040 Instructions (Rev. 12/23) Page 20 of 27 Table B - Initial Tax Calculation 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 19 to correctly calculate your 2023 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...............3.00% More than $10,000, but less than or equal to.................. $ 50,000...............$300 plus 5.0% of the excess over $10,000 More than $50,000, but less than or equal to.................. $100,000..............$2,300 plus 5.5% of the excess over $50,000 More than $100,000, but less than or equal to................ $200,000..............$5,050 plus 6.0% of the excess over $100,000 More than $200,000, but less than or equal to................ $250,000..............$11,050 plus 6.5% of the excess over $200,000 More than $250,000, but less than or equal to................ $500,000..............$14,300 plus 6.9% of the excess over $250,000 More than $500,000......................................................................................$31,550 plus 6.99% of the excess over $500,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 19) and continue to Line 5. u Single or Married Filing Separately Examples:

Line 3 is $13,000, Line 4 is $450

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

$3,000 X .05 = $150

$300 + $150 = $450

Line 3 is $525,000, Line 4 is $33,298

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

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

$31,550 + $1,748 = $33,298 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...............3.00% More than $20,000, but less than or equal to.................. $100,000..............$600 plus 5.0% of the excess over $20,000 More than $100,000, but less than or equal to................ $200,000..............$4,600 plus 5.5% of the excess over $100,000 More than $200,000, but less than or equal to................ $400,000..............$10,100 plus 6.0% of the excess over $200,000 More than $400,000, but less than or equal to................ $500,000..............$22,100 plus 6.5% of the excess over $400,000 More than $500,000, but less than or equal to................ $1,000,000...........$28,600 plus 6.9% of the excess over $500,000 More than $1,000,000...................................................................................$63,100 plus 6.99% of the excess over $1,000,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 19) and continue to Line 5. u Married Filing Jointly/Qualifying Surviving Spouse Examples:

Line 3 is $22,500, Line 4 is $725

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

$2,500 x .05 = $125

$600 + $125 = $725

Line 3 is $1,100,000, Line 4 is $70,090

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

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

$63,100 + $6,990 = $70,090 Head of Household If the amount on Line 3 of the Tax Calculation Schedule is: Less than or equal to:...................................................... $ 16,000...............3.00% More than $16,000, but less than or equal to.................. $ 80,000...............$480 plus 5.0% of the excess over $16,000 More than $80,000, but less than or equal to.................. $160,000..............$3,680 plus 5.5% of the excess over $80,000 More than $160,000, but less than or equal to................ $320,000..............$8,080 plus 6.0% of the excess over $160,000 More than $320,000, but less than or equal to................ $400,000..............$17,680 plus 6.5% of the excess over $320,000 More than $400,000, but less than or equal to................ $800,000..............$22,880 plus 6.9% of the excess over $400,000 More than $800,000......................................................................................$50,480 plus 6.99% of the excess over $800,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 19) and continue to Line 5. u Head of Household Examples:

Line 3 is $20,000, Line 4 is $680

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

$4,000 x .05 = $200

$480 + $200 = $680

Line 3 is $825,000, Line 4 is $52,228

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

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

$50,480 + $1,748 = $52,228 TIP! 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-1040 Instructions (Rev. 12/23) Page 21 of 27 Table C - 3% 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. Single Married Filing Jointly or Qualifying Surviving Spouse Married Filing Separately Head of Household Connecticut AGI Connecticut AGI Connecticut AGI Connecticut AGI More Than Less Than or Equal To 3% Phase-Out More Than Less Than or Equal To 3% Phase-Out More Than Less Than or Equal To 3% Phase-Out More Than Less Than or Equal To 3% Phase-Out $ 0 $ 56,500 $ 0 $ 0 $100,500 $ 0 $ 0 $50,250 $ 0 $ 0 $ 78,500 $ 0 $ 56,500 $ 61,500 $ 20 $100,500 $105,500 $ 40 $50,250 $52,750 $ 20 $ 78,500 $ 82,500 $ 32 $ 61,500 $ 66,500 $ 40 $105,500 $110,500 $ 80 $52,750 $55,250 $ 40 $ 82,500 $ 86,500 $ 64 $ 66,500 $ 71,500 $ 60 $110,500 $115,500 $120 $55,250 $57,750 $ 60 $ 86,500 $ 90,500 $ 96 $ 71,500 $ 76,500 $ 80 $115,500 $120,500 $160 $57,750 $60,250 $ 80 $ 90,500 $ 94,500 $128 $ 76,500 $ 81,500 $100 $120,500 $125,500 $200 $60,250 $62,750 $100 $ 94,500 $ 98,500 $160 $ 81,500 $ 86,500 $120 $125,500 $130,500 $240 $62,750 $65,250 $120 $ 98,500 $102,500 $192 $ 86,500 $ 91,500 $140 $130,500 $135,500 $280 $65,250 $67,750 $140 $102,500 $106,500 $224 $ 91,500 $ 96,500 $160 $135,500 $140,500 $320 $67,750 $70,250 $160 $106,500 $110,500 $256 $ 96,500 $101,500 $180 $140,500 $145,500 $360 $70,250 $72,750 $180 $110,500 $114,500 $288 $101,500 and up $200 $145,500 and up $400 $72,750 and up $200 $114,500 and up $320 TIP! 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-1040 Instructions (Rev. 12/23) Page 22 of 27 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. Single or Married Filing Separately Married Filing Jointly or Qualifying Surviving Spouse Head of Household Connecticut AGI Connecticut AGI Connecticut AGI More Than Less Than or Equal To Recapture Amount More Than Less Than or Equal To Recapture Amount More Than Less Than or Equal To Recapture Amount $ 0 $200,000 $ 0 $ 0 $400,000 $ 0 $ 0 $320,000 $ 0 $200,000 $205,000 $ 90 $400,000 $410,000 $ 180 $320,000 $328,000 $ 140 $205,000 $210,000 $ 180 $410,000 $420,000 $ 360 $328,000 $336,000 $ 280 $210,000 $215,000 $ 270 $420,000 $430,000 $ 540 $336,000 $344,000 $ 420 $215,000 $220,000 $ 360 $430,000 $440,000 $ 720 $344,000 $352,000 $ 560 $220,000 $225,000 $ 450 $440,000 $450,000 $ 900 $352,000 $360,000 $ 700 $225,000 $230,000 $ 540 $450,000 $460,000 $1,080 $360,000 $368,000 $ 840 $230,000 $235,000 $ 630 $460,000 $470,000 $1,260 $368,000 $376,000 $ 980 $235,000 $240,000 $ 720 $470,000 $480,000 $1,440 $376,000 $384,000 $1,120 $240,000 $245,000 $ 810 $480,000 $490,000 $1,620 $384,000 $392,000 $1,260 $245,000 $250,000 $ 900 $490,000 $500,000 $1,800 $392,000 $400,000 $1,400 $250,000 $255,000 $ 990 $500,000 $510,000 $1,980 $400,000 $408,000 $1,540 $255,000 $260,000 $1,080 $510,000 $520,000 $2,160 $408,000 $416,000 $1,680 $260,000 $265,000 $1,170 $520,000 $530,000 $2,340 $416,000 $424,000 $1,820 $265,000 $270,000 $1,260 $530,000 $540,000 $2,520 $424,000 $432,000 $1,960 $270,000 $275,000 $1,350 $540,000 $550,000 $2,700 $432,000 $440,000 $2,100 $275,000 $280,000 $1,440 $550,000 $560,000 $2,880 $440,000 $448,000 $2,240 $280,000 $285,000 $1,530 $560,000 $570,000 $3,060 $448,000 $456,000 $2,380 $285,000 $290,000 $1,620 $570,000 $580,000 $3,240 $456,000 $464,000 $2,520 $290,000 $295,000 $1,710 $580,000 $590,000 $3,420 $464,000 $472,000 $2,660 $295,000 $300,000 $1,800 $590,000 $600,000 $3,600 $472,000 $480,000 $2,800 $300,000 $305,000 $1,890 $600,000 $610,000 $3,780 $480,000 $488,000 $2,940 $305,000 $310,000 $1,980 $610,000 $620,000 $3,960 $488,000 $496,000 $3,080 $310,000 $315,000 $2,070 $620,000 $630,000 $4,140 $496,000 $504,000 $3,220 $315,000 $320,000 $2,160 $630,000 $640,000 $4,320 $504,000 $512,000 $3,360 $320,000 $325,000 $2,250 $640,000 $650,000 $4,500 $512,000 $520,000 $3,500 $325,000 $330,000 $2,340 $650,000 $660,000 $4,680 $520,000 $528,000 $3,640 $330,000 $335,000 $2,430 $660,000 $670,000 $4,860 $528,000 $536,000 $3,780 $335,000 $340,000 $2,520 $670,000 $680,000 $5,040 $536,000 $544,000 $3,920 $340,000 $345,000 $2,610 $680,000 $690,000 $5,220 $544,000 $552,000 $4,060 $345,000 $500,000 $2,700 $690,000 $1,000,000 $5,400 $552,000 $800,000 $4,200 $500,000 $505,000 $2,750 $1,000,000 $1,010,000 $5,500 $800,000 $808,000 $4,280 $505,000 $510,000 $2,800 $1,010,000 $1,020,000 $5,600 $808,000 $816,000 $4,360 $510,000 $515,000 $2,850 $1,020,000 $1,030,000 $5,700 $816,000 $824,000 $4,440 $515,000 $520,000 $2,900 $1,030,000 $1,040,000 $5,800 $824,000 $832,000 $4,520 $520,000 $525,000 $2,950 $1,040,000 $1,050,000 $5,900 $832,000 $840,000 $4,600 $525,000 $530,000 $3,000 $1,050,000 $1,060,000 $6,000 $840,000 $848,000 $4,680 $530,000 $535,000 $3,050 $1,060,000 $1,070,000 $6,100 $848,000 $856,000 $4,760 $535,000 $540,000 $3,100 $1,070,000 $1,080,000 $6,200 $856,000 $864,000 $4,840 $540,000 and up $3,150 $1,080,000 and up $6,300 $864,000 and up $4,920 TIP! 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-1040 Instructions (Rev. 12/23) Page 23 of 27 Table E - Personal Tax Credits 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. Single Married Filing Jointly or Qualifying Surviving Spouse Married Filing Separately Head of Household Connecticut AGI Connecticut AGI Connecticut AGI Connecticut AGI More Than Less Than or Equal To Decimal Amount More Than Less Than or Equal To Decimal Amount More Than Less Than or Equal To Decimal Amount More Than Less Than or Equal To Decimal Amount $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 TIP! 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-1040 Instructions (Rev. 12/23) Page 24 of 27 A. Enter the amount reported on your 2023 federal Social Security Benefits Worksheet, Line 1. A.

If Line A is zero or less, stop here and enter “0” on Line 41. Otherwise, go to Line B. B. Enter the amount reported on your 2023 federal Social Security Benefits Worksheet, Line 9. However, if filing separately and you lived with your spouse at any time during 2023, enter the amount reported on Line 7 of your federal Social Security Benefits Worksheet. B.

If Line B is zero or less, stop here. Otherwise, go to Line C. C. Enter the lesser of Line A or Line B.

C. D. Multiply Line C by 25% (.25).

D. E. Taxable amount of Social Security benefits reported on your 2023 federal Social Security Benefits Worksheet, Line 18.

E. F. Social Security Benefit Adjustment - Subtract Line D from Line E. Enter the amount here and on Form CT-1040, Line 41. If Line D is greater than or equal to Line E, enter “0.” F. Social Security Benefit Adjustment Worksheet - Line 41 Enter the amount from Form CT-1040, Line 1..................................................................................... If your filing status is single or married filing separately, is the amount on Line 1 $75,000 or more?  Yes: Complete this worksheet.

 No: Do not complete this worksheet. Enter on Form CT-1040, Line 41, the amount of federally taxable Social Security benefits you reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b. If your filing status is married filing jointly, qualifying surviving spouse, or head of household, is the amount on Line 1 $100,000 or more?  Yes: Complete this worksheet.  No: Do not complete this worksheet. Enter on Form CT-1040, Line 41, the amount of federally taxable Social Security benefits you reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b.

Form CT-1040 Instructions (Rev. 12/23) Page 25 of 27 Schedule 2 - Worksheet Complete this worksheet and enter the amount from Line 20, Column 2, on Form CT‑1040, Schedule 2, Line 53. Complete a separate worksheet for each qualifying jurisdiction if you paid income tax to more than one qualifying jurisdiction. Column 1 Column 2 Amount Taxable in Qualifying Jurisdiction 1. Wages, salaries, tips, etc. 1. 2. Taxable interest 2. 3. Ordinary dividends 3. 4. Taxable refunds, credits, or offsets of state and local income taxes 4. 5. Alimony received 5. 6. Business income or (loss) 6. 7. Capital gain or (loss) 7. 8. Other gains or (losses) 8. 9. Taxable amount of IRA distributions 9. 10. Taxable amounts of pensions and annuities 10. 11. Rental real estate, royalties, partnerships, S corporations, trusts, etc. 11. 12. Farm income or (loss) 12. 13. Unemployment compensation 13. 14. Taxable amount of social security benefits 14. 15. Other income (including lump-sum distributions) 15. 16. Add Lines 1 through 15. 16. 17. Total federal adjustments to income 17. 18. Federal adjusted gross income: Subtract Line 17 from Line 16. 18. 19. Connecticut modifications: See instructions. 19. 20. Connecticut adjusted gross income: Add Line 18 and Line 19. Enter the amount from Column 2 on Form CT‑1040, Schedule 2, Line 53. 20.

Form CT-1040 Instructions (Rev. 12/23) Page 26 of 27 Enter the amount from Form CT-1040, Schedule 3 - Property Tax Credit, Line 65, on Line 68 and Line 11, if your filing status is:

Single and your Connecticut AGI is....................................................................................................$49,500 or less

Married filing jointly or qualifying surviving spouse and your Connecticut AGI is......................$70,500 or less

Married filing separately and your Connecticut AGI is...................................................................$35,250 or less

Head of household and your Connecticut AGI is..............................................................................$54,500 or less Otherwise, enter the decimal amount from the Property Tax Credit Table below on Form CT-1040, Schedule 3, Line 66. Use your filing status on the front of your tax return and your Connecticut AGI - Form CT-1040, Line 5. Single If you are single and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $49,500 0

$49,500 $59,500 .15

$59,500 $69,500 .30

$69,500 $79,500 .45

$79,500 $89,500 .60

$89,500 $99,500 .75

$99,500 $109,500 .90

$109,500 and up 1.00 If you are married filing jointly, or qualifying surviving spouse and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $70,500 0

$70,500 $80,500 .15

$80,500 $90,500 .30

$90,500 $100,500 .45

$100,500 $110,500 .60

$110,500 $120,500 .75

$120,500 $130,500 .90

$130,500 and up 1.00 Married Filing Separately If you are married filing separately and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $35,250 0

$35,250 $40,250 .15

$40,250 $45,250 .30

$45,250 $50,250 .45

$50,250 $55,250 .60

$55,250 $60,250 .75

$60,250 $65,250 .90

$65,250 and up 1.00 Head of Household If you are head of household and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $54,500 0

$54,500 $64,500 .15

$64,500 $74,500 .30

$74,500 $84,500 .45

$84,500 $94,500 .60

$94,500 $104,500 .75

$104,500 $114,500 .90

$114,500 and up 1.00 Property Tax Credit Table Married Filing Jointly or Qualifying Surviving Spouse

Form CT-1040 Instructions (Rev. 12/23) Page 27 of 27 Section A - 1% Tax Rate: Computer and Data Processing Services Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Services Retailer or Service Provider Purchase Price CT Tax Due (Col. 4 X .01) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69a. Section B - 6.35% General Tax Rate Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Goods or Services Retailer or Service Provider Purchase Price CT Tax Due (Col. 4 X .0635) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69b. Section C - 7.75% Luxury Tax Rate Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Goods Retailer Purchase Price CT Tax Due (Col. 4 X .0775) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69c. Section D - 2.99% Tax Rate Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Goods Retailer Purchase Price CT Tax Due (Col. 4 X .0299) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69d. Connecticut Individual Use Tax Worksheet Sample Use Tax Table Total Purchases Subject to Use Tax Use Tax Due at: Total Purchases Subject to Use Tax Use Tax Due at: Total Purchases Subject to Use Tax Use Tax Due at: 6.35% 7.75% 6.35% 7.75% 6.35% 7.75% $25 1.59 ─ $1,000 63.50 ─ $3,000 190.50 232.50 50 3.18 ─ 1,100 69.85 85.25 3,100 196.85 240.25 75 4.76 ─ 1,200 76.20 93.00 3,200 203.20 248.00 100 6.35 ─ 1,300 82.55 100.75 3,300 209.55 255.75 150 9.53 ─ 1,400 88.90 108.50 3,400 215.90 263.50 200 12.70 ─ 1,500 95.25 116.25 3,500 222.25 271.25 250 15.88 ─ 1,600 101.60 124.00 3,600 228.60 279.00 300 19.05 ─ 1,700 107.95 131.75 3,700 234.95 286.75 350 22.23 ─ 1,800 114.30 139.50 3,800 241.30 294.50 400 25.40 ─ 1,900 120.65 147.25 3,900 247.65 302.25 450 28.58 ─ 2,000 127.00 155.00 4,000 254.00 310.00 500 31.75 ─ 2,100 133.35 162.75 4,100 260.35 317.75 550 34.93 ─ 2,200 139.70 170.50 4,200 266.70 325.50 600 38.10 ─ 2,300 146.05 178.25 4,300 273.05 333.25 650 41.28 ─ 2,400 152.40 186.00 4,400 279.40 341.00 700 44.45 ─ 2,500 158.75 193.75 4,500 285.75 348.75 750 47.63 ─ 2,600 165.10 201.50 4,600 292.10 356.50 800 50.80 ─ 2,700 171.45 209.25 4,700 298.45 364.25 850 53.98 ─ 2,800 177.80 217.00 4,800 304.80 372.00 900 57.15 ─ 2,900 184.15 224.75 4,900 311.15 379.75 5,000 317.50 387.50

Department of Revenue Services State of Connecticut (Rev. 01/25) 2024 Form CT-1040 Connecticut Resident Income Tax Return Instructions For additional information on the Connecticut Income Tax, visit portal.ct.gov/DRS/Individuals/Resident-Income-Tax/Tax-Information. Before you begin, gather all your records, including all your federal Forms W‑2 and 1099, and your completed federal income tax return. You will need the information on your federal return to complete your Connecticut return.

Taxpayer Information Filing Status - Check only one box. Check the appropriate box to indicate your filing status. Generally, your filing status on your Connecticut return must match your federal income tax filing status. If you are not certain of your filing status for 2024, consult the information in your federal income tax booklet or call the IRS at 800‑829‑1040. There are certain situations where you and your spouse may be required to file separate Connecticut returns even though you file jointly for federal purposes. See Special Rules for Married Individuals, below. If your filing status is qualifying surviving spouse on federal Form 1040, or federal Form 1040‑SR, do not enter your deceased spouse’s name or SSN in the spaces provided for spouse’s name and spouse’s SSN on Form CT‑1040. Special Rules for Married Individuals When one spouse is a Connecticut resident or a nonresident and the other spouse is a part-year resident, each spouse who is required to file a Connecticut income tax return must file as married filing separately. When one spouse is a Connecticut resident and the other is a nonresident, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless they: • File jointly for federal income tax purposes; and • Elect to be treated as if both were Connecticut residents for the entire taxable year. When both spouses are part‑year residents of Connecticut but do not have the same period of residency, married filing separately is their Connecticut income tax filing status. When both spouses are part‑year residents of Connecticut and have the same period of residency, they may choose married filing jointly or married filing separately as their Connecticut income tax filing status. When both spouses are nonresidents of Connecticut and only one has income derived from or connected with sources within Connecticut, only that spouse is required to file a Connecticut income tax return and that spouse’s Connecticut income tax filing status is married filing separately for Connecticut unless they both elect to file a joint Connecticut income tax return. If an election is made, married filing jointly is their Connecticut income tax filing status. When one spouse is a nonresident alien and the other is a citizen or resident of the United States, each spouse who is required to file a Connecticut income tax return must file as married filing separately unless: • An election is made by the nonresident alien and his or her spouse to file a joint federal income tax return; • A married filing joint return is filed for federal income tax purposes; and • The spouses are otherwise required or permitted to file a joint Connecticut income tax return. The election to file a joint return means the joint federal adjusted gross income must be used on Form CT‑1040, Line 1. It also means the spouse who would not otherwise be required to file is now jointly and severally liable for any tax liability associated with the filing of the income tax return. If you are filing a joint federal return with your spouse but are required to file a separate Connecticut return, each of you will have to recompute your federal adjusted gross income as if you were each filing as married filing separately for federal income tax purposes. Enter on Form CT‑1040, Line 1, your income as recalculated. Social Security Number, Name, and Address You must write your Social Security Number (SSN), name, and address in the space provided. If your city or town of residence is different from your mailing address enter the additional information in the space provided. Indicate a country code when filing your Connecticut income tax return. If your mailing address is in the United States, enter “USA.” The full list of country codes is available at portal.ct.gov/DRS-countrycodes. If you file a joint return, enter your SSN and your spouse’s SSN in the order they appear on your federal return. If the taxpayer is deceased, see Deceased Taxpayers at portal.ct.gov/drs/individuals/ resident-income-tax/other-helpful-information#deceased . If you are a nonresident alien and do not have an SSN, enter your Individual Taxpayer Identification Number (ITIN) in the space provided above your name. Nonresident aliens who have applied for an ITIN from the Internal Revenue Service by filing federal Form W‑7, but have not received the ITIN, must wait for the ITIN to be issued before filing their Connecticut tax return. However, if you have not received your ITIN by April 15, file your return without the ITIN, enter Applied For or NRA in the SSN field, pay the tax due, and attach a copy of the federal Form W‑7. The Department of Revenue Services (DRS) will contact you upon receipt of your return. DRS will hold your return until you receive your ITIN and you forward the information to us. DRS cannot process your return until we receive the ITIN. See Special Information for Nonresident Aliens at portal.ct.gov/drs/individuals/nonresident-part- year/tax-information#nonresidentaliens. 1

Form CT-1040 Instructions (Rev. 01/25) Page 2 of 28 Authorization to Receive Health Coverage Information from Access Health CT Access Health CT is Connecticut’s official health insurance marketplace, where you can shop, compare and enroll in quality health and dental plans. It is also the only place where you can qualify for financial help to lower your costs, and if eligible, enroll in low or no-cost coverage through HUSKY Health Programs (Medicaid and the Children’s Health Insurance Program (CHIP)) or the Covered Connecticut Program. By checking the box on Form CT-1040, Connecticut Resident Income Tax Return, you authorize the Department of Revenue Services to transmit certain demographic information about you and your household to Access Health CT. This election authorizes Access Health CT to contact you with information about health coverage options and financial assistance that may be available to you.

Calculate Your Tax Line 1: Federal Adjusted Gross Income Enter your federal adjusted gross income from your 2024 federal income tax return. This is the amount reported on federal Form 1040, Line 11, or federal Form 1040‑SR, Line 11. Nonresident aliens, see Special Information for Nonresident Aliens at https://portal.ct.gov/drs/individuals/nonresident-part- year/tax-information#nonresidentaliens. Line 2: Additions Enter the amount from Form CT‑1040, Schedule 1, Line 38. See Additions to Federal Adjusted Gross Income on Page 7. Line 3 Add Line 1 and Line 2 and enter the total. Line 4: Subtractions Enter the amount from Form CT‑1040, Schedule 1, Line 50. See Subtractions From Federal Adjusted Gross Income on Page 8. Line 5: Connecticut Adjusted Gross Income Subtract Line 4 from Line 3 and enter the result. This is your Connecticut adjusted gross income. Line 6: Income Tax For each filing status, if the amount on Line 5 is: $12,000 or less for married filing separately; $15,000 or less for single; $19,000 or less for head of household; or $24,000 or less for married filing jointly, or qualifying surviving spouse, enter “0” on Line 6. You do not owe any income tax. Otherwise, calculate your tax using one of the following methods. If your Connecticut adjusted gross income is less than or equal to $102,000, you may use the Tax Tables on the DRS website at portal.ct.gov/DRS/DRS-Forms/Current-Year-Forms/ Calculators-and-Tables. If your Connecticut adjusted gross income is more than $102,000, you may: 1. 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; or 2. Use the Tax Calculation Schedule beginning on Page 19. After you have found the calculated tax, enter that amount on Line 6. Line 7: Credit for Income Taxes Paid to Qualifying Jurisdictions If all or part of the income reported on this return is subject to income tax in a qualifying jurisdiction and you have filed a return and paid income taxes to that jurisdiction, complete Form CT‑1040, Schedule 2, and enter the amount from Line 59 here. See Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions on Page 11. You must attach a copy of your return filed with the qualifying jurisdiction(s) or the credit will be disallowed. If filing your return electronically, you must keep a copy of the return filed with the qualifying jurisdiction(s) and provide a copy if requested by DRS. Line 8 Subtract Line 7 from Line 6 and enter the result. If Line 7 is greater than Line 6, enter “0.” Line 9: Connecticut Alternative Minimum Tax If you were required to pay the federal alternative minimum tax for 2024, you must file Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals. Enter the amount shown on Form CT‑6251, Line 23. Line 10 Add Line 8 and Line 9 and enter the total. Line 11: Credit for Property Taxes Paid on Your Primary Residence, Motor Vehicle, or Both If Line 10 is zero, skip Line 11 and Line 12 and go to Line 13. Otherwise, complete and attach Schedule 3 on Page 4 of Form CT‑1040 to be allowed this credit. Enter the amount from Line 68 on Line 11. Be certain to include all of the requested information or your credit may be denied. See Schedule 3 - Property Tax Credit on Page 14. You may also use the online Property Tax Credit Calculator by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Property Tax Credit Calculator. If you choose to use the online calculator, you must complete Lines 60 through 63 of Schedule 3, Property Tax Credit found on Form CT‑1040, Page 4 or your credit will be denied. The credit is limited to Connecticut residents who paid qualifying property tax on their residence and/or motor vehicle. The maximum property tax credit allowed is $300 per return regardless of filing status. See Property Tax Credit Table on Page 26. This credit can be used to offset only your 2024 income tax. You may not carry this credit forward and it is not refundable. Line 12 Subtract Line 11 from Line 10 and enter the result. If less than zero, enter “0.” Line 13: Allowable Credits Certain taxpayers who paid the real estate conveyance tax at the rate of 2.25% prescribed in Conn. Gen. Stat. § 12‑494(b)(2) 2

Form CT-1040 Instructions (Rev. 01/25) Page 3 of 28 (C) may claim a tax credit against their income tax liability by completing Schedule CT-1040 REC, Real Estate Conveyance Tax Credit Schedule – Used for Purposes of Completing Form CT-1040. Schedule CT-1040 REC must be completed in its entirety and submitted with Form CT‑1040, Connecticut Resident Income Tax Return. For more information, see Taxpayer Services Special Bulletin 2024-5. Enter the amount from Schedule CT‑IT Credit, Income Tax Credit Summary, Part 1, Line 10. Use Schedule CT‑IT Credit to claim the Youth Development Organization Contribution Tax Credit, the Birth of a Stillborn Child Tax Credit, ABLE Account Tax Credit, Insurance Reinvestment Fund Tax Credit, Real Estate Conveyance Tax Credit, Angel Investor Tax Credit, Accredited Theater Production Tax Credit or to claim the credit for a prior year alternative minimum tax from Form CT‑8801, Credit for Prior Year Connecticut Minimum Tax for Individuals, Trusts, and Estates. Do not use Schedule CT-IT Credit to report any PE Tax Credit. If you have any PE Tax credit, use Schedule CT-PE, Pass‑Through Entity Tax Credit. Line 14: Connecticut Income Tax Subtract Line 13 from Line 12 and enter the result. If less than zero, enter “0.” Line 15: Individual Use Tax Complete the Connecticut Individual Use Tax Worksheet on Page 27, then complete and attach Schedule 4 on Page 4 of Form CT‑1040. Enter on Line 15 the total use tax due as reported on Schedule 4, Line 69. You must enter “0” if no Connecticut use tax is due; otherwise you have not filed a use tax return. Failure to report use tax due on Line 15 and include that amount in Line 16 may subject you to a penalty of up to $5,000, imprisonment for up to 5 years, or both. See Page 15 for more information on the use tax. Line 16 and Line 17 Add Line 14 and Line 15. Enter the total on Line 16 and Line 17.

Payments Line 18: Connecticut Tax Withheld For each federal Form W‑2 or 1099 where Connecticut income tax was withheld, enter the following on Lines 18a through 18e. Column A: Enter the Employer Identification Number or Payer Identification Number. Column B: Enter the amount of Connecticut wages, tips, etc. Column C: Enter the amount of Connecticut income tax withheld. You must complete all columns or your Connecticut withholding will be disallowed. Do not include tax withheld for other states or federal income tax withholding. If you have more than five federal Forms W‑2 or 1099 showing Connecticut income tax withheld, you must complete and attach Supplemental Schedule CT‑1040WH, Connecticut Income Tax Withholding. Enter on Supplemental Schedule CT‑1040WH only Connecticut income tax withholding amounts not previously reported on Form CT‑1040. Enter the total from Supplemental Schedule CT‑1040WH, Line 3, on Line 18f, Column C. Add all entries in Column C (including the additional amount from Supplemental Schedule CT‑1040WH) and enter the total Connecticut income tax withheld on Line 18. Do not send copies of Forms W‑2 or 1099. Keep these for your records. DRS may request them at a later date. When filing Form CT‑8379, Nonobligated Spouse Claim, attach all Forms W‑2 and 1099, and Schedules CT K‑1 and CT‑1041 K‑1. Line 19: All 2024 Estimated Tax Payments Enter the total of all Connecticut estimated tax payments, advance tax payments, and any overpayments of Connecticut income tax applied from a prior year. Include any 2024 estimated payments made in 2025. Do not include any refunds received. Line 20: Payments Made With Form CT-1040 EXT If you filed Form CT‑1040 EXT, Application for Extension of Time to File, enter the amount you paid with that form. Line 20a: Connecticut Earned Income Tax Credit A Connecticut resident taxpayer may claim an earned income tax credit (CT EITC) against the Connecticut income tax due for the taxable year. The amount of the CT EITC is 40% of the earned income credit claimed and allowed on the federal income tax return for the same taxable year. If the CT EITC exceeds the taxpayer’s Connecticut income tax liability, the excess is considered an overpayment and will be refunded without interest. Complete Schedule CT‑EITC, Connecticut Earned Income Tax Credit, to calculate your earned income tax credit. Enter the amount from Schedule CT‑EITC, Line 16. You must attach a copy of your schedule or the credit will be disallowed. Line 20b: Claim of Right Credit If you have claim of right income for federal tax purposes and are claiming the federal claim of right credit on your 2024 federal return, you may also be entitled to a claim of right credit for Connecticut income tax purposes. If during your 2024 taxable year you had to repay income you included in your Connecticut adjusted gross income for an earlier taxable year, and the amount you repaid is more than $3,000, you may be able to claim a credit against your Connecticut income tax for your 2024 taxable year. If you are eligible for the Connecticut claim of right credit, complete Form CT‑1040 CRC, Claim of Right Credit, to claim a credit equal to the Connecticut income tax you would not have had to pay if the repaid amount had not been included in your 3 Copy 1 For State, City, or Local Tax Department Wage and Tax Statement Department of the Treasury - Internal Revenue Service 15 State Employer's state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name f Employee’s address and ZIP code D Control number b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld 3 Social security wages 4 Social security tax withheld 5 Medicare wages and tips 6 Medicare tax withheld 7 Social security tips 8 Allocated tips 9 10 Dependent care benefits 11 Nonqualified plans 12a 13 14 Other c Employer's name, address, and ZIP code e Employee's first name and initial Last name a Employee’s social security number OMB No. 1545-0008 W-2 2024 2024 22222 C o d e 12b C o d e 12c C o d e 12d C o d e Statutory employee Retirement plan Third-party sick pay Form Suff. XX-XXXXXXX Enter the number from Box b in Column A of Form CT -1040. Box 15 must show CT to be claimed as Connecticut withholding. Enter the amount from Box 16 in Column B of Form CT -1040. XXX.00 XXX.00 CT CT Enter the amount from Box 17 (in whole dollars) in Column C of Form CT -1040.

Form CT-1040 Instructions (Rev. 01/25) Page 4 of 28 Connecticut adjusted gross income in the earlier taxable year. You are eligible for the Connecticut claim of right credit if you meet all of the following conditions: • You were a resident, nonresident, or part-year resident individual who included income in Connecticut adjusted gross income for an earlier taxable year(s) of receipt. A trust or estate is not eligible to claim relief for Connecticut income tax purposes; • You were required to repay the income during your 2024 taxable year (year of repayment); • The amount of the repayment exceeds $3,000; and • You determined your federal income tax liability for the year of repayment under IRC § 1341(a)(4) (see Exceptions) or IRC § 1341(a)(5). If the claim of right credit exceeds your Connecticut income tax liability, the excess is considered an overpayment and will be refunded. Complete Form CT-1040 CRC, Claim of Right Credit, to calculate your claim of right credit. Enter the amount from Form CT-1040 CRC, Line 6. Line 20c: Pass-Through Entity Tax Credit If you are a partner or a member of a PE required to pay the Connecticut PE Tax, or if you are a beneficiary of a trust or estate that is a member of such PE, and you receive a Schedule CT K‑1 or a Schedule CT‑1041 K‑1 reporting an amount of PE Tax Credit, then you must complete Schedule CT‑PE, Pass‑Through Entity Tax Credit. Enter the amount from Schedule CT‑PE, Line 1. You must attach a copy of Schedule CT‑PE or the credit will be disallowed. Do not send copies of Schedules CT K‑1 and CT‑1041 K‑1, but keep them for your records. DRS may request them at a later date. Line 20d: Historic Homes Rehabilitation Tax Credit Enter the amount received from your Historic Homes Rehabilitation Tax Credit Voucher and submit a copy of the voucher you received from the Department of Economic and Community Development with your Connecticut income tax return. All tax credit vouchers shall be issued by The Department of Economic and Community Development to those eligible that are (1) owners rehabilitating historic homes; or (2) taxpayers making contributions to qualified rehabilitation expenditures on historic homes. Line 21: Total Payments and Refundable Credits Add Lines 18, 19, 20, 20a, 20b, 20c, and 20d and enter the total. This is the total of your Connecticut tax payments and refundable credits.

Overpayment Line 22: Overpayment If Line 21 is greater than Line 17, subtract Line 17 from Line 21 and enter the result. This is your overpayment. To properly allocate your overpayment, go to Lines 23 through 25. If Line 21 is less than Line 17, you have an amount due. Go to Line 26. If you were required to make estimated income tax payments, but you did not pay enough tax through withholding, estimated payments, or both, by any installment due date, or if any PE Tax Credit reported to you on Schedule CT K‑1, Part 4, Line 1, or Schedule CT‑1041 K‑1, Part 4, Line 1, is not sufficient to cover your tax liability, your overpayment may be reduced by the interest due on the underpayment of estimated tax. See Form CT‑2210, Underpayment of Estimated Income Tax by Individuals, Trusts, and Estates. Line 23: Amount of Line 22 You Want Applied to Your 2025 Estimated Tax Enter the amount of your 2024 overpayment you want applied to your 2025 estimated Connecticut income tax. It will be treated as estimated tax paid on April 15, 2025, if your return is filed on time or if you filed a timely request for extension and your return is filed within the extension period. Payments received after April 15, 2025, will be applied as of the date of receipt. Your request to apply this amount to your 2025 estimated income tax is irrevocable. Line 24: CHET Contribution from Schedule CT-CHET Complete and attach Schedule CT‑CHET, Connecticut Higher Education Trust (CHET) 529 College Savings Plan Contribution, to contribute all or part of your Connecticut individual income tax overpayment (Line 22). Enter the total contributions as reported on Schedule CT‑CHET, Line 4. Your contribution is irrevocable. Line 24a: Total Contributions to Designated Charities You may make a contribution on this return only if you are entitled to a refund of an overpayment. Your contribution is limited to your refund amount. Complete and attach Schedule 5 on Page 4 of Form CT‑1040. Enter the total contributions as reported on Schedule 5, Line 70. Your contribution is irrevocable. You may also make direct contributions by following the instructions on Page 18. Line 25: Refund Subtract Lines 23, 24, and 24a from Line 22 and enter the result. This is the amount of your refund. There are two refund options available: Option 1: Direct Deposit Complete Lines 25a, 25b, and 25c to have your refund directly deposited into your checking or savings account. See Refund Information at portal.ct.gov/DRS/Individuals/Resident- Income-Tax/Tax-Information. This option is not available to first-time filers. Enter your nine-digit bank routing number and your bank account number on Lines 25b and 25c. Your bank routing number is generally the first nine‑digit number printed on your check or savings withdrawal slip. Your bank account number generally follows the bank routing number. Do not include the check number as part of your account number. Bank account numbers can be up to 17 characters. Routing Number Name of Depositor Street Address City, State, Zip Code Pay to the Order of No. 101 Name of your Bank Street Address City, State, Zip Code 092125789 091 025 025413 0101 $ Date Account Number   4

Form CT-1040 Instructions (Rev. 01/25) Page 5 of 28 Federal banking rules require DRS to inquire whether the direct deposit request is to a foreign bank account. If it is, DRS will issue your refund by check. Option 2: Paper Check If you do not elect or qualify for direct deposit, a refund check will be issued and refund processing may be delayed. Your overpayment will be applied in the following order: penalty and interest you owe DRS; other taxes you owe DRS; debts to other Connecticut state agencies; federal taxes you owe the IRS; taxes you owe to other states; amounts designated by you to be applied to your 2025 estimated tax; CHET contributions; and charitable contributions designated by you. Any remaining balance will be refunded to you.

Amount You Owe Line 26: Tax Due If Line 17 is greater than Line 21, subtract Line 21 from Line 17 and enter the result. This is the amount of tax you owe. Line 27: Penalty for Late Payment or Late Filing Late Payment Penalty: The penalty for late payment or underpayment of income or use tax is 10% of the amount due. See Penalty for Late Payment or Late Filing at portal.ct.gov/ DRS/Individuals/Resident-Income-Tax/Tax-Information. Late Filing Penalty: In the event that no tax is due, DRS may impose a $50 penalty for the late filing of any return or report required by law to be filed. Line 28: Interest for Late Payment or Late Filing If you fail to pay the tax when due, interest will be charged at 1% per month or fraction of a month from the due date until payment is made. Line 29: Interest on Underpayment of Estimated Tax If Line 14 minus Line 18 and Line 20c is $1,000 or more, you may owe interest on estimated tax you either underpaid or paid late. Form CT‑2210, Underpayment of Estimated Income Tax by Individuals, Trusts and Estates, can help you determine whether you did underestimate and will help you calculate interest. However, this is a complex form and you may prefer to have DRS calculate the interest. If so, do not file Form CT‑2210; leave this line blank and DRS will send you a bill. Interest on underpayment of estimated income tax stops accruing on the earlier of the day you pay your tax or April 15, 2025. Line 30: Total Amount Due Add Lines 26 through 29 and enter the total. This is the total amount you owe. Pay the amount in full with your return. See Payment Options at portal.ct.gov/DRS/Individuals/ Resident-Income-Tax/Tax-Information.

Sign Your Return After you complete Form CT‑1040, sign your name and write the date you signed the return. Your spouse must also sign and enter the date if this is a joint return. The signature line is on Page 2 of Form CT‑1040. If you file a joint return, you must review the information with your spouse. When both you and your spouse sign the return, you become jointly and severally responsible for paying the full amount of tax, interest, and penalties due. In addition, you and your spouse will be jointly entitled to any refund which will be issued to both names listed on the return. Paid Preparer Signature Anyone you pay to prepare your return must sign and date it. Paid preparers must also enter their Preparer Tax Identification Number (PTIN), and their firm’s Federal Employer Identification Number (FEIN) in the spaces provided. Alternative Signature Methods DRS conforms to IRS Notice 2004‑54, which provides for alternative preparer signature procedures for federal income tax paper returns that paid practitioners prepare on behalf of their clients. Specifically, income tax return preparers may sign original returns, amended returns, or requests for filing extensions by rubber stamp, mechanical device, or computer software program. These alternative methods of signing must include either a facsimile of the individual preparer’s signature or the individual preparer’s printed name. Income tax return preparers who use alternative methods of signing must provide all of the other preparer information that is required on returns and extensions, such as the name, address, relevant employer identification number, the preparer’s tax preparer tax identification number (PTIN), and phone number. Paid preparers can follow the same procedure with respect to paper Connecticut income tax returns prepared on behalf of their clients. This procedure only applies to preparers’ signatures. It does not affect other signature requirements for taxpayers, and does not apply to documents other than tax returns. Third Party Designee To authorize DRS to contact your friend, family member, or any other person to discuss your 2024 tax return, enter the designee’s name, telephone number, and any five numbers the designee chooses as his or her personal identification number (PIN). To authorize DRS to contact the paid preparer who signed your return, enter “Preparer” in the space for the designee’s name. You do not have to provide the other information requested. If you enter a designee’s name, you and your spouse, if filing a joint return, are authorizing DRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to: • Give DRS any information missing from your return; • Call DRS for information about the processing of your return or the status of your refund or payment; and • Respond to certain DRS notices you have shared with the designee about math errors, offsets, and return preparation. The notices will not be sent to the designee. Once DRS processes the return, the authorization ends. The authorization cannot be revoked. However, the authorization will automatically end no later than the due date (without 5 6

Form CT-1040 Instructions (Rev. 01/25) Page 6 of 28 regard to extensions) for filing your 2025 tax return. This is April 15, 2026, for most taxpayers. Selecting a designee does not replace a power of attorney and will not authorize the designee to receive refunds, bind you to anything (including additional tax liabilities), or represent you before DRS. To authorize another individual to represent you or act on your behalf, you must complete LGL‑001, Power of Attorney. Order of Attachments If you are submitting any of the following, paper clip them to the front of your Connecticut income tax return in the following order: • Your check for payment of the tax due. See Pay by Mail at portal.ct.gov/DRS/Individuals/Resident-Income-Tax/ Tax-Information. • Form CT‑19IT, Title 19 Status Release; • Form CT‑1127, Application for Extension of Time for Payment of Income Tax; • Form CT‑1040 CRC, Claim of Right Credit; • Form CT‑8379, Nonobligated Spouse Claim; and • Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. If you are submitting any of the following, attach them to the back of your return: • Supplemental Schedule CT‑1040WH, Connecticut Income Tax Withholding; • Schedule CT‑PE, Pass‑Through Entity Tax Credit; • Schedule CT‑IT Credit, Income Tax Credit Summary; • Schedule CT‑CHET, Connecticut Higher Education Trust (CHET) 529 College Savings Plan Contribution; • Schedule CT‑EITC, Connecticut Earned Income Tax Credit; • Schedule CT‑Dependent, Connecticut Resident Dependent Information; and • Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals. You do not need to attach a copy of your previously‑filed Form CT‑1040 EXT. Filing Your Return Keep a copy of this return and all attachments for your records. Attach to this return any required schedules and forms. Do not attach copies of your federal income tax return or federal schedules. DRS does not provide return envelopes for mailing completed forms. See Mailing Addresses for Form CT-1040, at portal. ct.gov/DRS/Individuals/Resident-Income-Tax/Tax- Information for the correct address to use for returns with payments, returns with refunds, or payments only.

Form CT-1040 Instructions (Rev. 01/25) Page 7 of 28 Form CT-1040 Schedules The following modifications to federal adjusted gross income are provided in Conn. Gen. Stat. § 12-701(a)(20). Your federal adjusted gross income may not be further modified in determining your Connecticut adjusted gross income except as expressly provided by Conn. Gen. Stat. § 12-701(a)(20). Schedule 1 – Modifications to Federal Adjusted Gross Income Additions to Federal Adjusted Gross Income Enter all amounts as positive numbers. Line 31: Interest on State and Local Government Obligations Other Than Connecticut Enter the total amount of interest income derived from state and municipal government obligations (other than obligations of the State of Connecticut or its municipalities) which is not taxed for federal income tax purposes. Do not enter interest income derived from government obligations of Puerto Rico, Guam, American Samoa, or U.S. Virgin Islands. Line 32: Exempt-Interest Dividends From a Mutual Fund Derived From State or Municipal Government Obligations Other Than Connecticut Enter the total amount of exempt-interest dividends received from a mutual fund that are derived from state and municipal government obligations other than obligations of the State of Connecticut or its municipalities. If the exempt-interest dividends are derived from obligations of Connecticut and other states, enter only the percentage derived from non-Connecticut obligations. Do not enter exempt-interest dividends derived from government obligations of Puerto Rico, Guam, American Samoa, or U.S. Virgin Islands. Example: A fund invests in obligations of many states including Connecticut. Assuming that 20% of the distribution is from Connecticut obligations, the remaining 80% would be added back on this line. Line 33: Taxable Amount of Lump-Sum Distributions From Qualified Plans Not Included in Federal AGI If you filed federal Form 4972, Tax on Lump‑Sum Distributions, with your federal Form 1040, or federal Form 1040‑SR, to compute the tax on any part of a distribution from a qualified plan, enter that part of the distribution on Line 33. Do not enter any part of the distribution reported on federal Form 1040, Line 5a, or federal Form 1040‑SR, Line 5a, or federal Form 1040, Schedule D, or federal Form 1040‑SR, Schedule D. Line 34: Beneficiary’s Share of Connecticut Fiduciary Adjustment If you have any income from an estate or trust, your share of any Connecticut modifications (that is, your share of the Connecticut fiduciary adjustment) that applies to the income will be shown on Form CT‑1041, Connecticut Income Tax Return for Trusts and Estates, Schedule CT‑1041B, Part 1, Column 5. Your share of these modifications should be provided to you by the fiduciary on Schedule CT‑1041 K‑1. If your share of these modifications is an amount greater than zero, enter the amount on Line 34. If the amount is less than zero, enter the amount on Line 46. If you are a beneficiary of more than one trust or estate, enter the net amount of all modifications, if greater than zero, on Line 34 or, if less than zero, on Line 46. Line 35: Loss on Sale of Connecticut State and Local Government Bonds Enter the total losses from the sale or exchange of notes, bonds, or other obligations of the State of Connecticut or its municipalities used to determine gain (loss) for federal income tax purposes whether or not the entire loss is used in computing federal adjusted gross income. Line 36: Section 168(k) Federal Bonus Depreciation Deduction Enter 100% of the amount of § 168(k) bonus depreciation reported for federal income tax purposes for this taxable year, provided such amount is deducted in determining the federal AGI for the taxable year. Line 36a: Section 179 Federal Deduction Enter 80% of the § 179 amount deducted in determining the federal AGI for the taxable year. Line 37: Other Use Line 37 to report any of the following modifications: 1. Add back any treaty income reported on federal Form 1040NR if a nonresident alien. Enter the words “treaty income” in the space provided. 2. Add back any loss or deduction of an enrolled member of the Mashantucket Pequot Tribe who resides in Indian country of such tribe or any loss or deduction of an enrolled member of the Mohegan Tribe who resides in Indian country of such tribe where the loss or deduction is derived from or connected with Indian country of the tribe. Enter the words “Mashantucket Pequot Tribe enrolled member” or “Mohegan Tribe enrolled member,” as the case may be. 3. Add back any Connecticut income tax deducted on the federal income tax return to arrive at federal adjusted gross income. Do not add back any Connecticut income tax deducted on federal Form 1040, Schedule A, or federal Form 1040‑SR, Schedule A. 4. Add back any expenses paid or incurred for the production (including management, conservation, and maintenance of property held for the production) or collection of income exempt from Connecticut income tax which were deducted on the federal return to arrive at federal adjusted gross income.

Form CT-1040 Instructions (Rev. 01/25) Page 8 of 28 5. Add back any amortizable bond premium on bonds producing interest income exempt from Connecticut income tax which premiums were deducted on the federal return to arrive at federal adjusted gross income. 6. Add back any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States which federal law exempts from federal income tax but does not exempt from state income taxes. 7. Add back to the extent deductible in determining federal adjusted gross income, any interest expenses on indebtedness incurred or continued to purchase or carry obligations or securities (the income from which is exempt from Connecticut income tax). 8. Add back the following distributions from an MRA established pursuant to Conn. Gen. Stat. § 32-9zz: • 100% of any distribution from such MRA not used to purchase machinery or equipment for use in Connecticut or manufacturing facilities, as defined in Conn. Gen. Stat. § 12-81(72), or for workforce training, development or expansion in Connecticut; and • 100% of any return of money remaining in the MRA at the end of the five-year period after such account’s creation or organization, including any interest earned.

See Special Notice 2012(6), 2012 Legislative Changes Affecting the Income Tax. 9. Add back, to the extent not properly includible in gross income for federal income tax purposes, any compensation required to be recognized under 26 U.S.C. § 457A that is attributable to services performed within Connecticut. 10. Also use Line 37 to report any additions to federal adjusted gross income required for Connecticut income tax purposes which are not listed on Lines 31 through 36. Line 38: Total Additions Add Lines 31 through 37 and enter the total. Subtractions From Federal Adjusted Gross Income Enter all amounts as positive numbers. Line 39: Interest on U.S. Government Obligations Enter the total amount of interest income (to the extent includible in federal adjusted gross income) derived from U.S. government obligations, which federal law prohibits states from taxing (for example, U.S. government bonds such as Saving Bonds Series EE or Series HH and U.S. Treasury bills or notes). For Series EE U.S. Savings Bonds, you are entitled to include on Line 39 only the amount of interest subject to federal income tax after exclusion of the amounts reported on federal Form 8815. In general, you will report the net taxable amount on federal Form 1040, Schedule B, or federal Form 1040‑SR, Schedule B. Do not enter the amount of interest income derived from Federal National Mortgage Association (Fannie Mae) bonds, Government National Mortgage Association (Ginnie Mae) bonds, and Federal Home Loan Mortgage Corporation (Freddie Mac) securities. Federal law does not prohibit states from taxing interest income derived from these obligations and this interest income is taxable for Connecticut income tax purposes. Do not enter the amount of interest paid to you on any federal income tax refund. Line 40: Exempt Dividends From Certain Qualifying Mutual Funds Derived From U.S. Government Obligations Enter the total amount of exempt dividends received from a qualifying mutual fund that are derived from U.S. government obligations. A mutual fund is a qualifying fund if, at the close of each quarter of its taxable year, at least 50% of the value of its assets consists of U.S. government obligations. The percentage of dividends that are exempt dividends should be reported to you by the mutual fund. Do not enter the amount of dividend income derived from Federal National Mortgage Association (Fannie Mae) bonds, Government National Mortgage Association (Ginnie Mae) bonds, and Federal Home Loan Mortgage Corporation (Freddie Mac) securities. Federal law does not prohibit states from taxing income derived from these obligations, and this income is taxable for Connecticut income tax purposes. Example: A qualifying mutual fund pays a dividend of $100. Of the distribution, 55% is attributable to U.S. Treasury bills and 45% to other investments. The amount reported on Line 40 is $55. See Policy Statement 2005(2), Connecticut Income Tax on Bonds or Obligations Issued by the United States Government, by State Governments, or Municipalities. Line 41: Social Security Benefit Adjustment If you receive Social Security benefits subject to federal income tax, you may reduce or eliminate the amount of your benefits subject to Connecticut income tax. Your Social Security benefits are fully exempt from Connecticut income tax if your required filing status is single or married filing separately and the amount reported on Form CT‑1040, Line 1, is less than $75,000; or married filing jointly, qualifying surviving spouse, or head of household and the amount reported on Form CT‑1040, Line 1, is less than $100,000. If this is the case, enter on Line 41 the amount of federally taxable Social Security benefits reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b.

Form CT-1040 Instructions (Rev. 01/25) Page 9 of 28 Your Social Security benefits are partially exempt from Connecticut income tax if your federal adjusted gross income is above the threshold for your filing status. If you used the worksheets in the instructions to federal Forms 1040 and 1040‑SR to calculate the amount of taxable Social Security benefits, complete the Social Security Benefit Adjustment Worksheet, on Page 24, and enter the amount from Line F on Line 41. You may use the online Social Security Benefit Adjustment Calculator by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Social Security Benefit Calculator. If you are using a worksheet not from a federal publication, such as one you printed from a tax preparation program on your computer or one given to you by your tax preparer, you should verify that the line references from these worksheets are the same as the equivalent federal publication to be certain you are using the proper amounts. Line 42: Refunds of State and Local Income Taxes Enter the amount of taxable refunds of state and local income taxes reported on federal Form 1040, Schedule 1, Line 1, or federal Form 1040‑SR, Schedule 1, Line 1. If federal Form 1040, Schedule 1, Line 1, or federal Form 1040‑SR, Schedule 1, Line 1, is blank, enter “0.” Line 43: Tier 1 and Tier 2 Railroad Retirement Benefits and Supplemental Annuities If you received Tier 1 or Tier 2 (or both) railroad retirement benefits or supplemental annuities during 2024, you may deduct the amount included in your federal adjusted gross income, but only to the extent the benefits were not already subtracted on Line 41. Enter the amount of Tier 1 and Tier 2 railroad retirement benefits reported on federal Form 1040, Line 5b, or federal Form 1040-SR, Line 5b. Likewise, enter the amount of railroad unemployment benefits, including sickness benefits paid by the Railroad Retirement Board (RRB) in lieu of unemployment benefits, to the extent included in your federal adjusted gross income. However, do not enter sickness benefit paid by the RRB resulting from an on-the-job injury because these benefits are not included in your federal adjusted gross income. Line 44: Military Retirement Pay Subtract income received as military retirement pay, to the extent included in federal adjusted gross income, if you are a retired member of the armed forces of the United States or the National Guard (retired military member) or if you are a beneficiary receiving survivor benefits under an option or election made by a deceased retired military member. Payments received by a former spouse of a retired military member, under a final decree of divorce, dissolution, annulment, or legal separation or a court ordered, ratified, or approved property settlement incident to a decree dividing military retirement pay, do not qualify for the military retirement pay exclusion. Line 45: 50% of Connecticut Teachers’ Retirement Pay Subtract 50% of the income received from the Connecticut Teachers’ Retirement System, provided you properly included such income in federal adjusted gross income for federal income tax purposes. You must have received a Form 1099‑R from the Connecticut Teachers’ Retirement Board to be eligible for the subtraction modification. See Special Notice 2022(4), 2022 Legislative Changes Affecting the Income Tax. Line 46: Beneficiary’s Share of Connecticut Fiduciary Adjustment If you have any income from an estate or trust, your share of any Connecticut modifications (that is, your share of the Connecticut fiduciary adjustment) that applies to the income will be shown on Form CT‑1041, Schedule CT‑1041B, Part 1, Column 5. Your share of these modifications should be provided to you by the fiduciary on Schedule CT‑1041 K‑1. If your share of these modifications is an amount less than zero, enter the amount on this line. If the amount is greater than zero, enter the amount on Line 34. If you are a beneficiary of more than one trust or estate, and the net amount of all modifications is less than zero, then enter the net amount on this line. Line 47: Gain on Sale of Connecticut State and Local Government Bonds Enter the total of all gains from the sale or exchange of notes, bonds, or other obligations of the State of Connecticut or its municipalities used to determine gain (loss) for federal income tax purposes. Line 48: Connecticut Higher Education Trust (CHET) Contributions Enter your CHET contributions, the modification cannot exceed the maximum allowable contribution. The maximum CHET contribution that may be subtracted is the lesser of (1) the amount of contributions to all CHET accounts during the taxable year; or (2)(A) $5,000 for each individual taxpayer (including individuals whose filing status on their Connecticut income tax return is single, head of household, filing separately, or (B) $10,000 for individuals whose filing status on their Connecticut income tax return is filing jointly or qualifying surviving spouse. If your CHET contribution during the taxable year exceeds the maximum CHET contribution, the excess may be carried forward for the five succeeding taxable years. The CHET carryforward amount subtracted from federal adjusted gross income in the succeeding taxable years can not exceed the maximum CHET contribution limitations above. CHET contributions made in the current taxable year should be used before using any carryover from prior years. See Special Notice 2006(11), 2006 Legislative Changes Affecting the Income Tax.

Form CT-1040 Instructions (Rev. 01/25) Page 10 of 28 Line 48a: 25% of Section 168(k) Federal Bonus Depreciation Deduction Added Back in Preceding Four Years Enter 25% of the § 168(k) federal deduction that you added back on your Connecticut income tax return in the four preceding taxable years. Line 48b: Pension or Annuity Income If your filing status is single, married filing separately, or head of house hold with federal AGI for the taxable year of less than $100,000 or married filing jointly with federal AGI of less than $150,000, and you receive distributions from certain pensions and annuities, such as from a defined benefit plan, 401(k), 403(b) or 457(b) plans, or distributions from an IRA (other than a Roth IRA), you may qualify for this subtraction modification. Use the Pension and Annuity Worksheet on Page 28 to determine the amount to enter on this line. The following amounts are not included in Line 4b or 5b of the federal income tax return and should not be added when calculating the pension and annuity amount for Line 48b of Form CT‑1040: • Disability pensions received before the recipient met the minimum retirement age set by his or her employer; • Corrective distributions of excess elective deferrals or other excess contributions to retirement plans; and • Distributions from Roth IRAs. On federal Form 1040, or federal Form 1040‑SR, IRA distributions and pensions and annuities are reported on separate lines. To determine the amount to enter on this line, begin with the amount reported on federal Form 1040, Line 5b, or federal Form 1040‑SR, Line 5b, Taxable amount of pensions and annuities. From the amount on Line 5b, subtract military retirement pay, Tier 1 and Tier 2 railroad retirement benefits, and Connecticut teachers’ retirement pay. To the result, add 50% of the amount reported on federal Form 1040, Line 4b, or federal Form 1040 SR, Line 4b, Taxable amount of IRA distributions. Enter the amount on this line. Military retirement pay and Tier 1 and Tier 2 railroad retirement benefits are fully exempt from Connecticut income tax, and should not be included in this calculation. The subtraction modification for these benefits are reported on Lines 44 and 43, respectively, on the Connecticut return. A survivor or beneficiary of a plan participant may claim the 100% subtraction modification for Connecticut income tax purposes in the same manner as the plan participant would have been allowed to claim the modification, if such survivor or beneficiary is required to report the pension and annuity income on the federal income tax return in the same manner as the plan participant would have reported such income. Retired teachers may claim either the teachers’ pension subtraction modification or the pension and annuity subtraction modification (if their federal adjusted gross income is below the applicable threshold) on the income they receive from the Connecticut Teachers’ Retirement System. Connecticut law does not allow a double benefit for the same income. Example 1: Anna’s filing status on her Connecticut resident return is single. She receives $30,000 from the Teachers’ Retirement System and $38,000 in pension payments from XYZ Corporation for the taxable year. Both amounts are included in Anna’s federal gross income, and her federal AGI is less than $75,000. On the Connecticut return for the taxable year, Anna may subtract $68,000 as a pension and annuity income subtraction modification on Line 48b, Schedule 1, Form CT‑1040. She is not entitled to subtract any amount on Line 45, Schedule 1, Form CT‑1040 as Connecticut doesn’t allow a double benefit for the same income. Example 2: Aubrey’s filing status on her Connecticut resident return is single. She receives $40,000 from the Teachers’ Retirement System and $25,000 in pension payments from ABC Company for the taxable year. Both amounts are included in Aubrey’s federal gross income, and her federal AGI is more than $100,000. On the Connecticut return for the taxable year, Aubrey may subtract $20,000 ($40,000 x 50%) on Line 45, Schedule 1, Form CT‑1040, and $0 as a pension and annuity income subtraction modification on Line 48b, Schedule 1, Form CT‑1040. Line 48c: Ordinary and necessary business expenses for taxpayers licensed under Chapter 420f or 420h that are not claimed for federal income tax purposes For taxpayers that are licensed under either Chapter 420f or 420h of the Connecticut General Statutes, enter the amount of ordinary and necessary business expenses allowed under IRC § 162 in determining the Connecticut income tax liability. Line 48d: ABLE (Achieving a Better Life Experience) Account Subtract the amount of your contributions made to an ABLE (Achieving a Better Life Experience) account. The modification cannot exceed the maximum allowable contribution. The maximum ABLE contribution that may be subtracted is the lesser of (1) the amount of contributions to all ABLE accounts during the taxable year; or (2)(A) $5,000 for each individual taxpayer, including individuals whose filing status on their Connecticut income tax return is single, head of household, filing separately, or (B) $10,000 for individuals whose filing status on their Connecticut income tax return is filing jointly or qualifying surviving spouse. Line 49: Other Use Line 49 to report any of the following modifications: 1. Subtract any income or gain of an enrolled member of the Mashantucket Pequot Tribe who resides in Indian country of such tribe or any income or gain of an enrolled member of the Mohegan Tribe who resides in Indian country of such tribe where the income or gain is derived from or connected with Indian country of the tribe. Enter the words “Mashantucket Pequot Tribe enrolled member” or “Mohegan Tribe enrolled member,” as the case may be. 2. Subtract the amount of interest earned on funds deposited in a Connecticut individual development account to the extent included in federal adjusted gross income. 3. Subtract any interest paid on indebtedness incurred to acquire investments that provide income taxable in Connecticut but exempt for federal purposes, that is not deductible in determining federal adjusted gross income, and is attributable to a trade or business of that individual. 4. Subtract expenses paid or incurred for the production (including management, conservation, and maintenance of property held for production) or collection of income taxable in Connecticut but exempt from federal income tax, that are not deductible in determining federal adjusted gross income, and are attributable to a trade or business of that individual. 5. Subtract the amount of any distributions you received from the CHET fund as a designated beneficiary to the extent includible in your federal adjusted gross income.

Congress passed legislation excluding from federal gross income any distribution from a qualified state tuition program (such as CHET) to the extent the distribution is used to pay for qualified higher education expenses (Pub. L. No. 107‑16, § 402). To the extent any distribution from CHET is excluded from federal gross income, the amount should not be reported as a subtraction modification on Line 49. 6. Subtract any amortizable bond premium on bonds that provide interest income taxable in Connecticut but exempt from federal income tax, which premiums were not deductible in determining federal adjusted gross income and are attributable to a trade or business of that individual.

Form CT-1040 Instructions (Rev. 01/25) Page 11 of 28 7. Subtract the amount of any interest income from notes, bonds, or other obligations of the State of Connecticut included in federal adjusted gross income. This modification includes any Build America Bond tax credit amount if the Build America Bond, as described in Section 1531 of the American Recovery and Reinvestment Act of 2009, was issued by the State of Connecticut or a Connecticut subdivision and only to the extent the credit amount is treated as interest includible in gross income for federal income tax purposes. 8. Subtract the amount of any interest, dividends, or capital gains earned on contributions to accounts established for a designated beneficiary under the Connecticut Homecare Option Program for the Elderly to the extent the interest, dividends, or capital gains are properly included in the gross income of the designated beneficiary for federal income tax purposes. 9. Subtract contributions made to an MRA established pursuant to Conn. Gen. Stat. § 32-9zz.

See Special Notice 2012(6), 2012 Legislative Changes Affecting the Income Tax. 10. Subtract 25% of the § 179 federal deduction that you added back on your Connecticut income tax return in the four preceding taxable years. 11. Subtract the amount, to the extent included in federal adjusted gross income, of any financial assistance received from the Crumbling Foundations Assistance Fund; paid to or on behalf of the taxpayer under the Collapsing Foundations Credit Enhancements Program; or financial assistance received from a municipality by the taxpayer to repair concrete foundations that have deteriorated due to the presence of pyrrhotite. 12. Subtract certain costs incurred by the taxpayer in connection with the donation to another person of human bone marrow, or all or part of a human liver, pancreas, kidney, intestine, or lung, for the purpose of organ transplantation. The costs include lost wages, medical expenses, travel expenses, and housing expenses. The subtraction can not exceed $10,000. 13. Subtract the Bioscience Venture Capital amount as calculated on Schedule CT‑BIO, Bioscience Worksheet. 14. Subtract the amount of any Earned Income Tax Enhancement payment received during the 2024 taxable year, to the extent included in federal adjusted gross income. 15. Subtract the amount of any payments received from the Fallen Officer Fund to the extent included in your federal adjusted gross income. All payments from the Fallen Officer Fund shall be issued by the Comptroller to an individual who is a member of the surviving family of a police officer who was killed in the line of duty. Do not use Line 49 to subtract income subject to tax in a qualifying jurisdiction (see Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions, below) or income of a nonresident spouse. See Special Rules for Married Individuals on Page 1. Line 50: Total Subtractions Add Lines 39 through 49 and enter the total. Schedule 2 – Credit for Income Taxes Paid to Qualifying Jurisdictions You must first complete Form CT‑1040, Schedule 3 - Credit for Property Taxes Paid on Your Primary Residence, Motor Vehicle, or Both, before completing Schedule 2. See the instructions for Schedule 3 - Property Tax Credit on Page 14. Am I Eligible for the Credit for Income Taxes Paid to Qualifying Jurisdictions? If you are a resident of Connecticut and if any part of your income was taxed by a qualifying jurisdiction, you may be able to claim a credit against your Connecticut income tax liability for qualifying income tax payments you have made. Taxpayers seeking a credit for alternative minimum taxes paid to another jurisdiction must complete Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals, to calculate their alternative minimum tax credit. Qualifying Jurisdiction A qualifying jurisdiction includes another state of the United States, a local government within another state, or the District of Columbia. A qualifying jurisdiction does not include the State of Connecticut, the United States, or a foreign country or its provinces (for example, Canada and Canadian provinces). Qualifying Income Tax Payments Qualifying income tax payments are income taxes you actually paid on income: • Derived from or connected with sources within the qualifying jurisdiction; and • Subject to tax in the qualifying jurisdiction. Qualifying income tax payments include direct and indirect pro rata share of taxes paid to a qualifying jurisdiction by a pass‑through entity if such pass‑through entity is subject to a pass‑through entity tax substantially similar to the PE Tax imposed in Connecticut. Certain qualifying jurisdictions impose on electing employers a tax on wages. The tax is calculated based on your (the employee) wages. The qualifying jurisdiction allows you to take a credit for the tax paid by your employer. Although the tax is paid on your behalf, it is not income tax withholding. This type of tax is generally referred to as an employer compensation expense tax. For Connecticut income tax purposes, qualifying income tax payments include the amount of the employer compensation expense tax credit allowed by the qualifying jurisdiction. Income Derived From or Connected With Sources Within a Qualifying Jurisdiction • Compensation received for personal services performed in a qualifying jurisdiction; • Compensation received as an employee for personal services performed from a home office in Connecticut for an employer in a qualifying jurisdiction that applies a convenience of the employer test in determining whether nonresident compensation is derived from or connected with sources within the qualifying jurisdiction; • Income from a business, trade, or profession carried on in a qualifying jurisdiction; • Gambling winnings from a state-conducted lottery. See Informational Publication 2015(23), Connecticut Income Tax Treatment of State Lottery Winnings Received by Residents and Nonresidents of Connecticut; or • Income from real or tangible personal property situated in a qualifying jurisdiction.

Form CT-1040 Instructions (Rev. 01/25) Page 12 of 28 Income from intangibles, such as stocks and bonds, is not considered derived from or connected with sources within a qualifying jurisdiction unless the income is from property employed in a business, trade, or profession carried on in that jurisdiction. What Payments Do Not Qualify • Income tax payments made to a qualifying jurisdiction on income not derived from or connected with sources within the qualifying jurisdiction (such as wages not derived from or connected with sources within the qualifying jurisdiction); • Income tax payments made to a qualifying jurisdiction on income not included in your Connecticut adjusted gross income; • Income tax paid to a jurisdiction that is not a qualifying jurisdiction, including a foreign country or its provinces (for example, Canada and Canadian provinces); • Alternative minimum tax paid to a qualifying jurisdiction; • Income tax paid to a qualifying jurisdiction if you claimed credit on that jurisdiction’s income tax return for income tax paid to Connecticut; or • Penalties or interest on income taxes you paid to a qualifying jurisdiction. Limitations to the Credit The total credit is limited to whichever of the following amounts is least: • The amount of income tax paid to the qualifying jurisdiction; • The portion of Connecticut income tax due on the Connecticut adjusted gross income sourced in the qualifying jurisdiction; or • The amount of your Connecticut income tax entered on Form CT‑1040, Line 6. How to Calculate the Credit You must first complete your income tax return(s) for the qualifying jurisdiction(s). Then complete the Schedule 2 - Worksheet on Page 25 to determine the amount to enter on Schedule 2, Line 53. The allowed credit must be separately computed for each qualifying jurisdiction. Use separate columns for each qualifying jurisdiction for which you are claiming a credit. Attach a copy of all income tax returns filed with qualifying jurisdictions to your Connecticut income tax return or the credit will be disallowed. Taxpayers filing Form CT‑1040 electronically should retain copies of all income tax returns filed with qualifying jurisdictions for three years from the date of filing. The forms must be provided to DRS upon request. Schedule 2 provides two columns, A and B, to compute the credit for two jurisdictions. If you need more than two columns, create a worksheet identical to Schedule 2 and attach it to the back of your Form CT‑1040. If you are claiming credit for income taxes paid to another state and to one of its political subdivisions, follow these rules to determine your credit. A. If the same amount of income is taxed by both the city and state (see example for Line 56 on Page 13): 2. Use only one column on Form CT‑1040, Schedule 2, to calculate your credit; 3. Enter the same income taxed by both city and state in that column on Schedule 2; and 4. Combine the amounts of tax paid to the city and the state and enter the total on Line 57 of that column. B. If the amounts of income taxed by both the city and state are not the same: 3. Use two columns on Form CT‑1040, Schedule 2; 4. Include only the same income taxed by both jurisdictions in the first column; and 5. Include the excess income taxed by only one of the jurisdictions in the next column. Schedule 2 – Worksheet Instructions Complete the Schedule 2 - Worksheet to determine the portion of your Connecticut adjusted gross income derived from a qualifying jurisdiction. For each line in Column 2, enter the items of income from Column 1 that meet all of the following conditions listed below. • The income is derived from or connected with sources within a qualifying jurisdiction; • The income is reported on an income tax return filed with that qualifying jurisdiction and subject to income tax in the jurisdiction; and • You have paid income tax on the income to that qualifying jurisdiction. If you paid income tax to more than one qualifying jurisdiction, you must complete a separate worksheet for each jurisdiction. Keep the worksheet with your 2024 tax records. Do not attach it to your tax return. Column 1 Enter on Lines 1 through 15 of the worksheet the corresponding amounts entered on your federal income tax return, federal Form 1040, or federal Form 1040‑SR, and Schedule 1. Enter on Line 17 of the worksheet the amount entered on Line 26 of Schedule 1 of your federal income tax return. Enter on Line 19 of the worksheet the net amount of your Connecticut modifications to federal adjusted gross income. Subtract Form CT‑1040, Schedule 1, Line 50, from Line 38 to arrive at this amount. Column 2 For each line, enter that portion of the amount entered on the same line of Column 1 you reported on an income tax return filed with (and on which income tax was paid to) the qualifying jurisdiction. On Line 17, enter only the portion of the total federal adjustments to income directly related to income sourced in the qualifying jurisdiction. On Line 19, enter only the portion of Connecticut modifications directly related to income sourced in the qualifying jurisdiction. The fact that the qualifying jurisdiction may take into account your entire adjusted gross income (to compute the rate at which your income sourced in that jurisdiction will be taxed) does

Form CT-1040 Instructions (Rev. 01/25) Page 13 of 28 not mean you paid income tax to that jurisdiction on your entire adjusted gross income. Because you are a nonresident of the qualifying jurisdiction, you may be taxed by that jurisdiction only on your income sourced in that jurisdiction. Example 1: Amy, a Connecticut resident whose filing status is single, earned wages of $150,000 from a company located in the State of New York. Amy works inside and outside of New York and allocated her wage income based upon the days worked in New York. She determined $100,000 to be her New York State allocated wage income and reported and paid this amount on her New York nonresident income tax return. On her federal Form 1040, Line 1z, she entered $150,000. When completing the Schedule 2 - Worksheet, she enters $150,000 in Column 1, Line 1, and $100,000 in Column 2, Line 1. Amy also enters $100,000 on Form CT‑1040, Schedule 2, Line 53. Example 2: Luke and Lee file a joint federal Form 1040 and a joint Form CT‑1040. Lee’s wages as an employee working in Rhode Island are $20,000 and Luke’s wages as an employee working in Connecticut are $25,000. On their federal Form 1040, Line 1z, they enter $45,000. When completing the Schedule 2 - Worksheet, Luke and Lee enter $45,000 in Column 1, Line 1, and $20,000 in Column 2, Line 1. Luke and Lee also enter $20,000 on Form CT‑1040, Schedule 2, Line 53. Example 3: Linda is a sole proprietor of a business conducted at two locations: one in Connecticut and one in Massachusetts. On Linda’s federal Form 1040, Schedule 1, Line 3, she entered $100,000. Of the $150,000 of gross income reported on federal Form 1040, Schedule C, $90,000 is derived from the Massachusetts location. Of the $50,000 of expenses reported on Schedule C, $35,000 is derived from the Massachusetts location. When completing the Schedule 2 - Worksheet, Linda enters $100,000 in Column 1, Line 6, and $55,000 ($90,000 - $35,000) in Column 2, Line 6. Linda also enters $55,000 on Form CT‑1040, Schedule 2, Line 53. Schedule 2 – Line Instructions Line 51: Modified Connecticut Adjusted Gross Income Add to Connecticut adjusted gross income from Line 5 any net loss derived from or connected with sources in a qualifying jurisdiction(s) where you were subject to income taxation whether or not income tax was actually paid to the jurisdiction(s). The modified amount is entered on Line 51. Example: Fred’s Connecticut adjusted gross income of $60,000 includes income of $15,000 from business activities conducted in Massachusetts and a net loss of $20,000 from a business conducted in Rhode Island. He must add the $20,000 net loss to the $60,000 and enter the $80,000 on Line 51. Line 52: Taxing Jurisdiction(s) If you claim credit for income taxes paid to a qualifying jurisdiction, enter the name and the two‑letter code of each qualifying jurisdiction for which you are claiming credit. If you are claiming credit for income taxes paid to a political subdivision of another state, enter the name and two-letter code of the state. Standard Two-Letter Codes Alabama.....................AL Louisiana............ LA Ohio................... OH Arizona......................AZ Maine.................ME Oklahoma........... OK Arkansas................... AR Maryland........... MD Oregon................OR California.................. CA Massachusetts... MA Pennsylvania.......PA Colorado................... CO Michigan.............MI Rhode Island........ RI Delaware....................DE Minnesota.......... MN South Carolina.... SC District of Columbia. DC Mississippi.........MS Tennessee............TN Georgia..................... GA Missouri............ MO Utah.....................UT Hawaii.........................HI Montana.............MT Vermont..............VT Idaho...........................ID Nebraska............ NE Virginia.............. VA Illinois......................... IL New Jersey.......... NJ West Virginia.....WV Indiana........................IN New Mexico...... NM Wisconsin...........WI Iowa............................IA New York...........NY Kansas........................KS North Carolina...NC Kentucky................... KY North Dakota......ND Line 53: Non-Connecticut Income Complete the Schedule 2 - Worksheet on Page 25 to determine the total non-Connecticut income included in your Connecticut adjusted gross income and reported on a qualifying jurisdiction’s income tax return. Enter the amount from Column 2, Line 20, of the Worksheet. Line 54 Divide the amount on Line 53 by the amount on Line 51. The result cannot exceed 1.0000. Round to four decimal places. Line 55: Income Tax Liability Subtract Line 11 from Line 6 and enter the result. Line 56 Multiply the percentage arrived at on Line 54 by the amount reported on Line 55. Example: Jen is a Connecticut resident who worked in City Y, a city in State X, during the taxable year. Jen’s filing status is single and her Connecticut adjusted gross income is $160,000. The amount entered on Jen’s Form CT‑1040, Line 55, is $8,850. Both State X and City Y impose an income tax. Her Connecticut adjusted gross income derived from State X is $80,000 as is her Connecticut adjusted gross income derived from City Y. Because the amounts of income taxed by both State X and City Y are the same, Jen uses one column on Form CT‑1040, Schedule 2. Jen pays an income tax of $6,000 to State X and an income tax of $360 to City Y. Since Jen’s Form CT‑1040, Line 51, is $160,000, her Schedule 2 is completed as follows: Column B Column A Line 52 State X, City Y Line 53 80,000 00 00 Line 54 .5000 Line 55 8,850 00 00 Line 56 4,425 00 00 Line 57 6,360 00 00 Line 58 4,425 00 00 Line 59 Total Credit 4,425 00 Line 57: Income Tax Paid to a Qualifying Jurisdiction Enter the total amount of income tax paid to a qualifying jurisdiction. Income tax paid means the lesser of your income tax liability to the qualifying jurisdiction or the income tax paid to that jurisdiction as reported on a return filed with that jurisdiction, but not penalty or interest. Income tax paid includes the amount of employer compensation expense tax

Form CT-1040 Instructions (Rev. 01/25) Page 14 of 28 credit reported, if applicable, on a qualifying jurisdiction’s return. Do not report the amount of tax withheld for that jurisdiction directly from your Form W‑2 or 1099. You must first complete a return for the qualifying jurisdiction to determine the amount of income tax paid. Line 58 Enter the lesser of the amounts reported on Line 56 or Line 57. Do not enter negative amounts. If zero or less, enter “0”. Line 59: Total Credit for Income Taxes Paid to Qualifying Jurisdictions Add the amounts from Line 58, Column A, Line 58, Column B, and Line 58 of any additional worksheets. The amount on Line 59 cannot exceed the amount on Line 56. Enter the total here and on Form CT‑1040, Line 7. Taxpayers filing a paper Form CT‑1040 must attach a copy of all income tax returns filed with qualifying jurisdictions to your Connecticut income tax return or the credit will be disallowed. Taxpayers filing Form CT‑1040 electronically should retain copies of all income tax returns filed with qualifying jurisdictions for three years from the date of filing. The forms must be provided to DRS upon request. Schedule 3 – Property Tax Credit Connecticut residents must complete Schedule 3 to determine the amount of credit (if any) that may be taken against a Connecticut income tax liability. The credit is for property taxes paid during 2024 to a Connecticut political subdivision on a primary residence, privately owned or leased motor vehicle, or both. You must attach Schedule 3 to Form CT‑1040 or your credit will be disallowed. If you entered zero on Form CT‑1040, Line 10, do not complete this schedule. See Informational Publication 2017(23), Q & A: Income Tax Credit for Property Taxes Paid to a Connecticut Political Subdivision. Which Property Tax Bills Qualify You may take credit against your 2024 Connecticut income tax liability for qualifying property tax payments you made on your primary residence, privately owned or leased motor vehicle, or both, to a Connecticut political subdivision. Generally, property tax bills due and paid during 2024 qualify for this credit. This includes any installment payments you made during 2024 that were due in 2024 and any installments you prepaid during 2024 due in 2025. Supplemental property tax bills that were due during 2024 or 2025 also qualify if paid during 2024. However, the late payment of any property tax bills or the payment of any interest, fees, or charges related to the property tax bill do not qualify for the credit. Taxpayers who file a joint Connecticut income tax return may include property tax bills for which each spouse is individually or jointly liable. You may take credit for a leased motor vehicle if you had a written lease agreement for a term of more than one year, and the property tax became due and was paid during 2024 (either by the leasing company or by you). Refer to your January 2025 billing statement from the leasing company to determine the amount of property taxes that may be eligible for the credit. Your statement will either indicate the amount of property taxes paid on your leased motor vehicle or provide you with a toll‑free number you may call to obtain the necessary information. If you do not receive a billing statement in January 2025, contact your leasing company for the appropriate property tax information. Example 1: Lisa received a property tax bill for a motor vehicle listed on her town’s October 1, 2022, grand list. The bill was payable in two installments, July 1, 2023, and January 1, 2024. If Lisa paid the January 1, 2024, installment on January 1, 2024, she is eligible to claim it on her 2024 income tax return. If she prepaid it during 2023, she is not eligible to take credit for it on her 2024 return, but she may have been eligible to take credit for it on her 2023 return. Example 2: Mary received a property tax bill for a motor vehicle listed on her town’s October 1, 2023, grand list. The bill was payable in two installments, July 1, 2024, and January 1, 2025. Mary is eligible to take credit for both installments on her 2024 income tax return if she paid both installments during 2024. If Mary waited until January 1, 2025, to pay her second installment, she is not eligible to take credit on her 2024 return for this installment, but she may be eligible to take credit for it on her 2025 return. Maximum Credit Allowed The maximum credit allowed (on your primary residence, motor vehicle, or both) is $300 per return regardless of filing status. This maximum property tax credit cannot exceed the amount of qualifying property taxes paid or the amount of tax entered on Form CT‑1040, Line 10, and is phased out depending upon your Connecticut adjusted gross income. To be allowed this credit, you must complete Schedule 3 in its entirety and attach it to your return. Motor Vehicle Credit Restrictions The number of motor vehicles eligible for this credit depends on your filing status as shown on the front of your Connecticut income tax return. Any individual whose filing status is single, filing separately, or head of household is limited to the property tax paid on one motor vehicle even if the individual sells a motor vehicle and purchases a replacement motor vehicle during the taxable year and only owns one motor vehicle at anytime during the taxable year. Individuals whose filing status is filing jointly or qualifying surviving spouse are limited to the property taxes paid on two motor vehicles. You may also use the online Property Tax Credit Calculator by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Property Tax Credit Calculator. If you choose to use the online calculator, you must complete Lines 60 through 63 of Schedule 3, Property Tax Credit found on Form CT‑1040, Page 4, or your credit will be denied. Schedule 3 - Line Instructions Name of Connecticut Tax Town or District Enter the Connecticut town or taxing district to which the qualifying property tax was paid. Description of Property Enter the description of the property. If a primary residence, enter the street address. If a motor vehicle, enter the year, make, and model.

Form CT-1040 Instructions (Rev. 01/25) Page 15 of 28 Date(s) Paid Enter the date(s) you paid qualifying property tax. Line 60: Primary Residence Enter the total amount of property tax paid on your primary residence. Line 61: Auto 1 Enter the total amount of property tax paid on your motor vehicle. Line 62: Filing Jointly or Qualifying Surviving Spouse Only - Auto 2 Enter the total amount of property tax paid on your second motor vehicle. Line 63 Add Lines 60, 61, and 62 and enter the total. Line 64 The maximum property tax credit allowed is $300. Line 65 Enter the lesser of Line 63 or Line 64. Line 66 Enter “0” on Line 66 and enter amount from Line 65 on Line 68 if your: Single $ 49,500 or less Married filing jointly or qualifying surviving spouse $ 70,500 or less Married filing separately $ 35,250 or less Head of household $ 54,500 or less Filing status is: Connecticut adjusted gross income is: Otherwise, go to the Property Tax Credit Table on Page 26 or visit portal.ct.gov/DRS to use the Property Tax Credit Calculator. Enter the decimal amount from the Property Tax Credit Table on Form CT‑1040, Line 66. Line 67 Multiply Line 65 by Line 66. Line 68 Subtract Line 67 from Line 65. Enter here and on the front of Form CT‑1040, Line 11. Schedule 4 – Individual Use Tax In general, goods or services purchased out‑of‑state that would be subject to the Connecticut sales tax if those goods or services were purchased from a Connecticut seller are subject to the Connecticut use tax if the out‑of‑state seller did not charge and collect sales tax on the sale. Generally, this includes purchases of goods by mail order, telephone, or online when the goods are shipped or delivered to Connecticut and when the purchaser brings goods back into Connecticut. Use tax is due when taxable purchases are made but Connecticut sales tax is not paid. Any individual or business purchasing taxable goods or services for use in Connecticut without paying Connecticut sales tax must pay use tax. The general use tax rate is 6.35%. However, the following items are subject to a 7.75% use tax rate: • Most motor vehicles exceeding $50,000; • Each piece of jewelry exceeding $5,000; • Each piece of clothing or pair of footwear exceeding $1,000; and • A handbag, luggage, umbrella, wallet, or watch exceeding $1,000. Computer and data processing services are subject to a 1% use tax rate. Vessels, motors for vessels, and trailers to transport vessels are subject to a 2.99% use tax rate. Use the Connecticut Individual Use Tax Worksheet, on Page 27, to calculate your use tax liability. Keep the worksheet for your records. You must provide the worksheet to DRS upon request. See Informational Publication 2020(10), Q&A on the Connecticut Individual Use Tax. Report only those purchases subject to use tax you have not previously reported on Form OP‑186, Connecticut Individual Use Tax Return. The Sample Use Tax Table on Page 27 illustrates the use tax due only for various levels of purchases subject to the 6.35% and 7.75% use tax rates. Line 69 Complete the Connecticut Individual Use Tax Worksheet on Page 27. Enter the totals from Column 7 of each section on Lines 69a, 69b, 69c and 69d. Add the amounts on Lines 69a, 69b, 69c and 69d, and enter the total on Line 69. Also enter on Form CT‑1040, Line 15. If no Connecticut use tax is due, you must enter “0” on Form CT‑1040, Line 15. If you do not make an entry on Line 15, you will not have filed a use tax return. Failure to file a use tax return and to remit use tax due will subject you to a 10% penalty of the total use tax due plus a 1% interest per month or a fraction of a month. You also may be subject to a penalty of up to $5,000, imprisonment for up to 5 years, or both, for willfully submitting a false return. Connecticut Individual Use Tax Worksheet Section Instructions Complete the following sections for purchases subject to each tax rate: • Section A for purchases of computer and data processing services subject to the 1% tax rate. • Section B for purchases subject to the 6.35% tax rate. • Section C for purchases subject to the 7.75% tax rate. • Section D for purchases subject to the 2.99% tax rate. Column Instructions Column 1 Enter the month and day of the purchase. Column 2 Enter a brief description of the taxable item or service purchased (jewelry, computer, etc.).

Form CT-1040 Instructions (Rev. 01/25) Page 16 of 28 Column 3 Enter the name of the retailer the item or service was purchased from. Column 4 Enter the purchase price. List separately any individual item with a purchase price of $300 or more. Although you do not need to list separately any individual item with a purchase price of less than $300, the items are subject to tax and the total of the purchase price of these items should be reported. Column 5 Multiply the purchase price in Column 4 by the applicable tax rate and enter the result. Column 6 If you paid sales tax to another state, the District of Columbia, or a U.S. territory, enter the amount paid. Column 7 Subtract the amount entered in Column 6 from the amount entered in Column 5 and enter the difference in Column 7. Add Column 7 amounts and enter total. Do not enter negative amounts. If zero or less, enter “0.” Enter the total tax for each Section on Schedule 4, Lines 69a through 69d. Schedule CT-EITC - Connecticut Earned Income Tax Credit Who qualifies? To qualify for the Connecticut earned income tax credit (CT EITC) you must: 1. Have claimed and been allowed the 2024 federal earned income credit (EIC); and 2. Be a full-year resident of the State of Connecticut. Part-year residents and nonresidents do not qualify for the CT EITC and must file Form CT‑1040NR/PY. How to Claim the Connecticut Earned Income Tax Credit Complete Schedule CT‑EITC, Connecticut Earned Income Tax Credit, using the information from your federal return, worksheets, and, if applicable, federal EIC line instructions. Attach Schedule CT‑EITC to the back of Form CT‑1040. Protect Yourself DRS wants to make it easy for qualified residents to receive their CT EITC, but also reminds taxpayers to take steps to prevent identity theft. Taxpayers need to protect Social Security Numbers and other taxpayer identity information to prevent others from improperly claiming the credit. Do not let others prepare your Schedule CT‑EITC with false information to get more money back for themselves. Avoid predatory tax preparers who charge high fees or claim they can get you a larger tax refund for a percentage of the refund. These activities are crimes and should be reported to DRS, at 855‑842‑1441. Eligibility Reviews DRS reviews CT EITC requests to determine if taxpayers qualify for the credit. Approval of the federal earned income credit does not guarantee eligibility for the CT EITC. DRS may request additional information to determine if a credit claim is valid. You must keep accurate records to support all items reported on Schedule CT‑EITC. Schedule CT-EITC - Line instructions Line 1 You must have claimed the 2024 federal earned income credit to claim the CT EITC. Line 2 You cannot claim the CT EITC if your investment income is more than $11,600. Investment income is the total amount of: • Taxable interest (federal Form 1040, Line 2b, or federal Form 1040‑SR, Line 2b); • Tax-exempt interest (federal Form 1040, Line 2a, or federal Form 1040‑SR, Line 2a); • Ordinary dividends income (federal Form 1040, Line 3b, or federal Form 1040‑SR, Line 3b); and • Capital gain net income from federal Form 1040, Line 7, or federal Form 1040‑SR, Line 7 (if more than zero). For additional information on what qualifies as investment income, see federal Publication 596, Earned Income Credit. Line 3 File Schedule CT‑EITC with Form CT‑1040. If Form CT‑1040 was already filed, you must file a 2024 Form CT‑1040X to claim the credit. Schedule CT‑EITC cannot be filed by itself. Schedule CT‑EITC must be attached to a completed Form CT‑1040 or Form CT‑1040X. Line 4 If claiming qualifying children on federal Schedule EIC, mark an X in the Yes box and then complete Line 5. Otherwise, mark an X in the No box and go to Line 6. Line 5 If claiming qualifying children on federal Schedule EIC, list the same children (up to three) in the spaces provided. If claiming more than three qualifying children on federal Schedule EIC, enter the required information for three qualifying children in the spaces provided on the schedule and attach a statement with the required identifying information for each additional child. Include taxpayer name and social security number (SSN) on the attachment. To be eligible to claim the CT EITC, you (and your spouse if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your

Form CT-1040 Instructions (Rev. 01/25) Page 17 of 28 2024 return (including extensions). Any qualifying child listed on Schedule CT‑EITC must have a valid SSN by the due date of your 2024 return (including extensions). If an SSN for you or your spouse is missing from your return because either you or your spouse did not have a valid SSN by the due date or extended due date of your 2024 return, and you later get a valid SSN, you cannot file an amended return to claim the CT EITC. If a social security number has been applied for by filing federal Form SS‑5 with the Social Security Administration, but has not been received by the return due date you may file Form CT‑1040 EXT, to request an extension of time to file. Form CT‑1040 EXT does not extend the time to pay your income tax. You must pay the amount of tax that you expect to owe on or before the original due date of the return (see Form CT‑1040 EXT). Mark an X in the box confirming each child who was identified on federal Schedule EIC, box 4a, as a full-time student. Mark an X in the box confirming each child who was identified on federal Schedule EIC, box 4b as disabled. Line 6 If you did not claim Connecticut withholding on Form CT‑1040, Line 18, and Wages, tips, and other compensation was reported on Forms W‑2 or 1099, mark an X in the Yes box and enter the following information (from up to three jobs) on Lines 6a, 6b, and 6c. Otherwise, mark an X in the No box and go to Line 7. Column A Enter the employer’s federal identification number (EIN) from Form W‑2 or the payer’s federal identification number from Form 1099. Column B Enter the employer’s state identification number from Form W‑2 or Form 1099. Column C Enter your wages, tips, and other compensation from Form W‑2 or Form 1099. Line 7 You are self-employed if you: • Carry on a trade or business as a sole proprietor; • Are an independent contractor; • Are a member of a partnership; • Are a member of a limited liability company; or • Are in business for yourself in any other way. Self-employment can include work in addition to your regular, full-time job. This could include part-time work you do in or outside your home. If you were self-employed then you had business income or loss that you reported on your federal Form 1040, or federal Form 1040‑SR. If you claimed income or loss from one or more businesses, mark an X in the Yes box and enter the following information (for up to three primary business activities) on Lines 7a, 7b, and 7c. Otherwise, mark an X in the No box and go to Line 8. See Informational Publication 2015(20), Recordkeeping Suggestions for Self-Employed Persons, or visit the DRS CT EITC website at portal.ct.gov/DRS. Column A Enter your federal employer identification number (EIN) for your business. If any primary business activity does not have an EIN, enter your SSN. Column B Enter the Connecticut Tax Registration Number for your business. Column C Enter the amount of business income or loss. Use a minus sign to show a loss or a negative amount. Line 8 Enter the federal EIC claimed for tax year 2024 from federal Form 1040, Line 27a, or federal Form 1040‑SR, Line 27a. Line 9 For the tax year 2024, the CT EITC is 40% (.40) of the federal EIC. Line 11 If your filing status was married filing jointly on your federal income tax return but you are required to file as married filing separately on your Connecticut Form CT‑1040, mark an X in the Yes box and complete Lines 12 through 15. See Taxpayer Information on Page 1. Otherwise, mark an X in the No box and skip Lines 12 through 15. Line 16 This is your Connecticut Earned Income Tax Credit. If your filing status is married filing separately and you completed lines 12-15, enter the amount from Line 15 on Line 16. Otherwise, enter the amount from Line 10. Enter the amount from Line 16 on Form CT‑1040, Line 20a or CT‑1040X Line 22a.

Form CT-1040 Instructions (Rev. 01/25) Page 18 of 28 Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Connecticut Organ Donor (Y) Give the gift of hope by registering to become an organ and tissue donor. Information about organ donation and various organ donor programs is available from the following websites. Donate Life Connecticut www.ctorganandtissuedonation.org/ United Network for Organ Sharing (UNOS) www.unos.org/ Organ Donation www.organdonor.gov/ LifeChoice Donor Services www.NEDS.org/ National Marrow Donor Program Be The Match Registry www.bethematch.org/ New England Organ Bank www.NEDS.org/ Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Contributions to Designated Charities Below is a list of charities for which you may use your tax return to contribute all or a portion of your refund. Enter your total contributions on Form CT‑1040, Connecticut Resident Income Tax Return, Schedule 5, Line 70. Your contribution is irrevocable. To contribute directly, send your contribution to the address shown below. Designated Charity: Mailing Address: Make checks payable to: Aids Research Education Fund Assists research, education, and community service programs related to Acquired Immune Deficiency Syndrome (AIDS). Department of Public Health - HIV Prevention Program MS #11APV PO Box 340308 Hartford CT 06134-0308 Treasurer, State of Connecticut/AIDS Fund Breast Cancer Research and Education Fund Assists research, education, and community service programs related to breast cancer. Department of Public Health - Community Health and Prevention Section MS #11 CCS PO Box 340308 Hartford CT 06134-0308 Treasurer, State of Connecticut/Breast Cancer Fund CHET Baby Scholars Fund Provides contributions of up to $250 for CHET college savings accounts opened for children under age one or newly adopted. Office of the State Treasurer CHET, 2nd Floor 165 Capitol Avenue Hartford, CT 06106 Treasurer, State of Connecticut/CHET Baby Scholars Endangered Species, Natural Area Preserves, and Watchable Wildlife Fund Helps preserve, protect, and manage Connecticut’s endangered plants and animals, wildlife and their habitats. Department of Energy & Environmental Protection Bureau of Administration Financial Management 79 Elm Street Hartford CT 06106-1591 DEEP-Endangered Species/ Wildlife Fund Military Relief Fund Makes grants to the immediate family members of service members domiciled in Connecticut for essential goods and services when military service creates family financial hardship. Military Department, Military Relief Fund Fiscal Office 360 Broad St Hartford CT 06105-3795 Treasurer, State of Connecticut/Military Relief Fund Organ Transplant Fund Assists Connecticut residents in paying for the unmet medical and ancillary needs of organ transplant candidates and recipients. Department of Social Services Accounts Receivable 55 Farmington Ave Hartford CT 06105 Commissioner of Social Services/Organ Transplant Fund Safety Net Services Fund Protects the children of families who are no longer eligible for public assistance benefits. Department of Social Services Accounts Receivable 55 Farmington Ave Hartford CT 06105 Commissioner of Social Services/Safety Net Fund Mental Health Community Investment Account Funds mental health prevention, treatment and recovery services delivered by private not for profit agencies in local communities. Department of Mental Health and Addiction Services, Fiscal Division MS#14FIS PO Box 341431 Hartford, CT 06134 Treasurer, State of Connecticut/Mental Health Community Investment Account

Form CT-1040 Instructions (Rev. 01/25) Page 19 of 28 Table A - Personal Exemptions 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 1. Enter Connecticut adjusted gross income (AGI) from Form CT-1040, Line 5. 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. 10. 00 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 Qualified 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 TIP! 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-1040 Instructions (Rev. 01/25) Page 20 of 28 Table B - Initial Tax Calculation 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 19 to correctly calculate your 2024 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 19) 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 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 19) and continue to Line 5. u Married Filing Jointly/Qualifying Surviving Spouse 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 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 19) and continue to Line 5. u Head of Household Examples:

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 TIP! 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-1040 Instructions (Rev. 01/25) Page 21 of 28 TIP! 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. Table C - 2% 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. Head of Household $ 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 Single Married Filing Jointly or Qualifying Surviving Spouse Married Filing Separately

Form CT-1040 Instructions (Rev. 01/25) Page 22 of 28 TIP! 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 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 Connecticut income tax return and your Connecticut AGI * (Tax Calculation Schedule, Line 1) to determine your recapture amount.

$ 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-1040 Instructions (Rev. 01/25) Page 23 of 28 Table E - Personal Tax Credits 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. Single Married Filing Jointly or Qualifying Surviving Spouse Married Filing Separately Head of Household Connecticut AGI Connecticut AGI Connecticut AGI Connecticut AGI More Than Less Than or Equal To Decimal Amount More Than Less Than or Equal To Decimal Amount More Than Less Than or Equal To Decimal Amount More Than Less Than or Equal To Decimal Amount $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 TIP! 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-1040 Instructions (Rev. 01/25) Page 24 of 28 A. Enter the amount reported on your 2024 federal Social Security Benefits Worksheet, Line 1. A.

If Line A is zero or less, stop here and enter “0” on Line 41. Otherwise, go to Line B. B. Enter the amount reported on your 2024 federal Social Security Benefits Worksheet, Line 9. However, if filing separately and you lived with your spouse at any time during 2024, enter the amount reported on Line 7 of your federal Social Security Benefits Worksheet. B.

If Line B is zero or less, stop here. Otherwise, go to Line C. C. Enter the lesser of Line A or Line B.

C. D. Multiply Line C by 25% (.25).

D. E. Taxable amount of Social Security benefits reported on your 2024 federal Social Security Benefits Worksheet, Line 18.

E. F. Social Security Benefit Adjustment - Subtract Line D from Line E. Enter the amount here and on Form CT-1040, Line 41. If Line D is greater than or equal to Line E, enter “0.” F. Social Security Benefit Adjustment Worksheet - Line 41 Enter the amount from Form CT-1040, Line 1..................................................................................... If your filing status is single or married filing separately, is the amount on Line 1 $75,000 or more?  Yes: Complete this worksheet.

 No: Do not complete this worksheet. Enter on Form CT-1040, Line 41, the amount of federally taxable Social Security benefits you reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b. If your filing status is married filing jointly, qualifying surviving spouse, or head of household, is the amount on Line 1 $100,000 or more?  Yes: Complete this worksheet.  No: Do not complete this worksheet. Enter on Form CT-1040, Line 41, the amount of federally taxable Social Security benefits you reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b.

Form CT-1040 Instructions (Rev. 01/25) Page 25 of 28 Schedule 2 - Worksheet Complete this worksheet and enter the amount from Line 20, Column 2, on Form CT‑1040, Schedule 2, Line 53. Complete a separate worksheet for each qualifying jurisdiction if you paid income tax to more than one qualifying jurisdiction. Column 1 Column 2 Amount Taxable in Qualifying Jurisdiction 1. Wages, salaries, tips, etc. 1. 2. Taxable interest 2. 3. Ordinary dividends 3. 4. Taxable refunds, credits, or offsets of state and local income taxes 4. 5. Alimony received 5. 6. Business income or (loss) 6. 7. Capital gain or (loss) 7. 8. Other gains or (losses) 8. 9. Taxable amount of IRA distributions 9. 10. Taxable amounts of pensions and annuities 10. 11. Rental real estate, royalties, partnerships, S corporations, trusts, etc. 11. 12. Farm income or (loss) 12. 13. Unemployment compensation 13. 14. Taxable amount of social security benefits 14. 15. Other income (including lump-sum distributions) 15. 16. Add Lines 1 through 15. 16. 17. Total federal adjustments to income 17. 18. Federal adjusted gross income: Subtract Line 17 from Line 16. 18. 19. Connecticut modifications: See instructions. 19. 20. Connecticut adjusted gross income: Add Line 18 and Line 19. Enter the amount from Column 2 on Form CT‑1040, Schedule 2, Line 53. 20.

Form CT-1040 Instructions (Rev. 01/25) Page 26 of 28 Enter the amount from Form CT-1040, Schedule 3 - Property Tax Credit, Line 65, on Line 68 and Line 11, if your filing status is:

Single and your Connecticut AGI is....................................................................................................$49,500 or less

Married filing jointly or qualifying surviving spouse and your Connecticut AGI is......................$70,500 or less

Married filing separately and your Connecticut AGI is...................................................................$35,250 or less

Head of household and your Connecticut AGI is..............................................................................$54,500 or less Otherwise, enter the decimal amount from the Property Tax Credit Table below on Form CT-1040, Schedule 3, Line 66. Use your filing status on the front of your tax return and your Connecticut AGI - Form CT-1040, Line 5. Single If you are single and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $49,500 0

$49,500 $59,500 .15

$59,500 $69,500 .30

$69,500 $79,500 .45

$79,500 $89,500 .60

$89,500 $99,500 .75

$99,500 $109,500 .90

$109,500 and up 1.00 If you are married filing jointly, or qualifying surviving spouse and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $70,500 0

$70,500 $80,500 .15

$80,500 $90,500 .30

$90,500 $100,500 .45

$100,500 $110,500 .60

$110,500 $120,500 .75

$120,500 $130,500 .90

$130,500 and up 1.00 Married Filing Separately If you are married filing separately and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $35,250 0

$35,250 $40,250 .15

$40,250 $45,250 .30

$45,250 $50,250 .45

$50,250 $55,250 .60

$55,250 $60,250 .75

$60,250 $65,250 .90

$65,250 and up 1.00 Head of Household If you are head of household and your Connecticut AGI is:

More Less Than Decimal

Than or Equal To Amount

$ 0 $54,500 0

$54,500 $64,500 .15

$64,500 $74,500 .30

$74,500 $84,500 .45

$84,500 $94,500 .60

$94,500 $104,500 .75

$104,500 $114,500 .90

$114,500 and up 1.00 Property Tax Credit Table Married Filing Jointly or Qualifying Surviving Spouse

Form CT-1040 Instructions (Rev. 01/25) Page 27 of 28 Section A - 1% Tax Rate: Computer and Data Processing Services Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Services Retailer or Service Provider Purchase Price CT Tax Due (Col. 4 X .01) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69a. Section B - 6.35% General Tax Rate Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Goods or Services Retailer or Service Provider Purchase Price CT Tax Due (Col. 4 X .0635) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69b. Section C - 7.75% Luxury Tax Rate Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Goods Retailer Purchase Price CT Tax Due (Col. 4 X .0775) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69c. Section D - 2.99% Tax Rate Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Date of Purchase Description of Goods Retailer Purchase Price CT Tax Due (Col. 4 X .0299) Taxes Paid Balance Due (Col. 5 minus Col. 6) Add Column 7 amounts and enter total here and on Form CT-1040, Schedule 4, Line 69d. Connecticut Individual Use Tax Worksheet Sample Use Tax Table Total Purchases Subject to Use Tax Use Tax Due at: Total Purchases Subject to Use Tax Use Tax Due at: Total Purchases Subject to Use Tax Use Tax Due at: 6.35% 7.75% 6.35% 7.75% 6.35% 7.75% $25 1.59 ─ $1,000 63.50 ─ $3,000 190.50 232.50 50 3.18 ─ 1,100 69.85 85.25 3,100 196.85 240.25 75 4.76 ─ 1,200 76.20 93.00 3,200 203.20 248.00 100 6.35 ─ 1,300 82.55 100.75 3,300 209.55 255.75 150 9.53 ─ 1,400 88.90 108.50 3,400 215.90 263.50 200 12.70 ─ 1,500 95.25 116.25 3,500 222.25 271.25 250 15.88 ─ 1,600 101.60 124.00 3,600 228.60 279.00 300 19.05 ─ 1,700 107.95 131.75 3,700 234.95 286.75 350 22.23 ─ 1,800 114.30 139.50 3,800 241.30 294.50 400 25.40 ─ 1,900 120.65 147.25 3,900 247.65 302.25 450 28.58 ─ 2,000 127.00 155.00 4,000 254.00 310.00 500 31.75 ─ 2,100 133.35 162.75 4,100 260.35 317.75 550 34.93 ─ 2,200 139.70 170.50 4,200 266.70 325.50 600 38.10 ─ 2,300 146.05 178.25 4,300 273.05 333.25 650 41.28 ─ 2,400 152.40 186.00 4,400 279.40 341.00 700 44.45 ─ 2,500 158.75 193.75 4,500 285.75 348.75 750 47.63 ─ 2,600 165.10 201.50 4,600 292.10 356.50 800 50.80 ─ 2,700 171.45 209.25 4,700 298.45 364.25 850 53.98 ─ 2,800 177.80 217.00 4,800 304.80 372.00 900 57.15 ─ 2,900 184.15 224.75 4,900 311.15 379.75 5,000 317.50 387.50

Form CT-1040 Instructions (Rev. 01/25) Page 28 of 28 Pension and Annuity Worksheet Line 1: Enter your federal adjusted gross income the amount reported on Line 1 of Form CT-1040. ..................................................................... .............................................................................................................................................................. Line 1.

If your filing status is single, married filing separately or head of household, is the amount on Line 1 $75,000 or more?

Yes: Complete this worksheet.

No: Do not complete this worksheet. * If your filing status is married filing jointly, is the amount on Line 1 $100,000 or more?

Yes: Complete this worksheet.

No: Do not complete this worksheet. * * If you answered No to either question and you are an IRA recipient (other than a Roth IRA), enter as a subtraction modification 50% of the amount of such distribution, reported on federal Form 1040, or federal Form 1040 SR, Line 4b. * If you answered No to either question and you are a pension or annuity recipient (other than an IRA recipient), enter as a subtraction modification the amount of pension and annuity reported on federal Form 1040 or federal Form 1040 SR, Line 5b. From the amount on Line 5b, subtract military retirement pay, Tier 1 and Tier 2 railroad retirement benefits, and Connecticut teachers’ retirement pay. Line 2: Enter 50% of the amount of IRA (other than a Roth IRA), reported on federal Form 1040 or federal Form 1040 SR, Line 4b. Enter 100% of the amount of pensions and annuities reported on federal Form 1040 or federal Form 1040-SR, Line 5b. From the amount on Line 5b, subtract military retirement pay, Tier 1 and Tier 2 railroad retirement benefits, and Connecticut teachers' retirement pay, as applicable. .00 Line 3: Enter the decimal amount from the Pension and Annuity Phase-Out Table below. Line 4: Multiply Line 2 by Line 3. Enter the amount here and as a subtraction on Form CT-1040, Schedule 1, Line 48b. ................................................................................................................................ Line 2. .......................................................................................... Line 4. .............. Line 3. .00 . .00 Single, Married Filing Separately or Head of Household Married Filing Jointly Federal AGI Federal AGI Greater Than or Equal To Less Than or Equal To Greater Than or Equal To Less Than or Equal To $0 $74,999 $75,000 $77,499 $77,500 $79,999 $80,000 $82,499 $82,500 $84,999 $85,000 $87,499 $87,500 $89,999 $90,000 $94,999 $95,000 $99,999 $100,000 and up 1 .85 .70 .55 .40 .25 .10 .05 .025 0 $0 $99,999 $100,000 $104,999 $105,000 $109,999 $110,000 $114,999 $115,000 $119,999 $120,000 $124,999 $125,000 $129,999 $130,000 $139,999 $140,000 $149,999 $150,000 and up 1 .85 .70 .55 .40 .25 .10 .05 .025 0 Pension and Annuity Phase-Out Table Phase- Out Phase- Out

Visit us at portal.ct.gov/DRS for more information. Due date: April 15, 2025 - 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 2024 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. 12/24) 1040 1224W 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 11, or federal Form 1040‑SR, Line 11 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 4 M M - D D - Y Y Y Y M M - D D - Y Y Y Y For January 1 ‑ December 31, 2024, 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. Are you interested in learning more about the health coverage options available through Access Health CT? If so, indicate your interest by checking 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. 12/24) 1040 1224W 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 2024 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 2025 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 2024 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. 12/24) 1040 1224W 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 “2024 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. 12/24) 1040 1224W 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. CHET Baby Scholars 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 