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(a) Compensation paid by the United States for active service in the armed forces of the United States, performed by an individual not domiciled in Connecticut, does not constitute income derived from Connecticut sources. Accordingly, where an individual not domiciled in Connecticut is paid compensation by the United States for active service in the armed forces of the United States, such compensation does not constitute income derived from Connecticut sources even though the service is performed in whole or in part within Connecticut.
(b) Unlike a member of the armed forces of the United States, the civilian spouse of such member may not claim the benefits of the Soldiers' and Sailors' Civil Relief Act (see 50 U.S.C. App. § 574). The civilian spouse's residency or nonresidency may be affected by where the military spouse is stationed, if the spouses reside together. If the civilian spouse is a resident individual, the provisions of Part I apply. If the civilian spouse is a nonresident individual, the provisions of this Part apply.
(c) Spouses of members of the armed forces may be subject to the Connecticut income tax, either as residents or nonresidents of this state. The civilian spouse may not claim the benefits of the Soldiers' and Sailors' Civil Relief Act (see 50 U.S.C. App. § 574). A civilian spouse who is a resident of Connecticut is taxable on all Connecticut adjusted gross income, while a civilian spouse who is a nonresident of Connecticut is taxable only on that portion of Connecticut adjusted gross income that is derived from or connected with sources within this state.
(d) While this section pertains to Section 12-711(d) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-701(c) of the general statutes.
(Effective November 18, 1994)
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