us-ct/regulation/rcsa/12/income-tax — Regulations of Connecticut State Agencies, Title 12: Income Tax (Department of Revenue Services, sections 12-701(a)(1)-1 to 12-740(c)-2)

Preamble and table of contents to Connecticut income tax regulations

Resident of this state

Connecticut adjusted gross income of a resident individual (Repealed)

Modifications increasing federal adjusted gross income

Modifications reducing federal adjusted gross income

Modification for Connecticut fiduciary adjustment

Modification of federal adjusted gross income for partnership income or loss reportable by resident partner

Connecticut adjusted gross income of resident shareholder of S corporation

Connecticut income tax imposed upon nonresident individuals (Repealed)

Nonresident of this state (Repealed)

Connecticut adjusted gross income derived from or connected with sources within this state

Income and deductions from Connecticut sources—general (Repealed)

Items attributable to real or tangible personal property in Connecticut

Business, trade, profession or occupation carried on in Connecticut

Income from intangible personal property

Deductions with respect to capital losses, passive activity losses and net operating losses

Compensation not constituting income derived from Connecticut sources

Rentals and gains from the sale or exchange of real property

Earnings of salespersons

Employees compensated on mileage basis

Wages of nonresident seamen

Pension or other retirement benefit plans

Income from vessels

Prizes, awards and similar payments

Other methods of apportionment

Incentive stock options

Property transferred in connection with the performance of services

Nonqualified stock options

Nonqualified deferred compensation

Covenants not to compete

Income and deductions partly from Connecticut sources

Business, trade, profession or occupation carried on wholly within Connecticut

Business, trade, profession or occupation carried on partly within and partly without Connecticut

Allocation and apportionment of income from a business, trade, profession or occupation carried on partly within and partly without Connecticut

Earnings of nonresident employees and officers rendering personal services within Connecticut

Special rules for security and commodity brokers

Professional athletes and entertainers

Military pay

Purchase and sale for own account

Alternate method of allocation

Part-year resident individuals

Part-year resident trusts

Change of residence of trust

Part-year resident individuals: income derived from or connected with sources within Connecticut

Part-year resident trusts: income derived from or connected with sources within Connecticut

Special accruals: change from resident to nonresident

Special accruals: change from nonresident to resident

Accrued items not to be included in subsequent taxable periods

Special accruals not required in certain cases

Part-year residents: capital losses and passive activity losses

Part-year residents: net operating loss deduction

Part-year residents: income or loss from business, trade, profession or occupation

Part-year residents: distributive or pro rata share of partners and S corporation shareholders

Taxpayers to whom the special accrual rules apply (Repealed)

Resident trust or estate

Connecticut taxable income of a resident trust or estate

Definition of Connecticut fiduciary adjustment

Modifications comprising the Connecticut fiduciary adjustment: additions

Modifications comprising the Connecticut fiduciary adjustment: subtractions

Treatment of set-asides for charitable purposes

Connecticut taxable income derived from or connected with sources within Connecticut of a nonresident trust or estate

Share of a nonresident trust or estate in distributable net income

Items not in distributable net income of a nonresident trust or estate

Items derived from or connected with Connecticut sources of a nonresident trust or estate

Share of a nonresident trust, estate or beneficiary in income from Connecticut sources

Character of items

Special rule where a trust or estate has no federal distributable net income (Repealed)

Allocating the Connecticut fiduciary adjustment among trust or estate and its beneficiaries

Method of attributing certain modifications among trust or estate and beneficiaries

Connecticut income tax returns of husband and wife

Relief of spouse from Connecticut income tax liability on joint Connecticut income tax return

Enrolled member of federally recognized tribe

Resident or part-year resident credit for taxes paid to another state, political subdivision of another state, the District of Columbia, a province of Canada or political subdivision of a province of Canada

Limitations—general

Limitations where credit is claimed for income taxes paid both to a qualifying jurisdiction and also to one or more of its political subdivisions

Definitions

Amended Connecticut income tax return to report any change in the amount of income tax required to be paid to a qualifying jurisdiction

Disallowance where credit is claimed against the income tax imposed by a qualifying jurisdiction for a taxpayer's Connecticut tax liability

12-704(d)-1

Partnership income and deductions of a nonresident partner derived from Connecticut sources (Repealed)

Nonresident shareholder's pro rata share of S corporation income derived from or connected with sources within Connecticut

Special rules as to nonresident partners

Modification of partnership items in partner's income tax return

Modification of S corporation items in shareholder's income tax return

Character of partnership items

Character of S corporation items

Connecticut income tax avoidance or evasion

Informational return required from partnership

Informational return required from S corporation

Estimated tax

Required annual payment

—12-720(a)-12. (Repealed)

(Repealed)

Estimated tax payments by husband and wife. Change of status. Death of a spouse

Addition to tax not subject to interest or penalty

(Repealed)