2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229 - Income Tax › Section 12-700. - Imposition of tax on income. Rate.

(a) There is hereby imposed on the Connecticut taxable income of each resident of this state a tax:
(1) At the rate of four and one-half per cent of such Connecticut taxable income for taxable years commencing on or after January 1, 1992, and prior to January 1, 1996.
(2) For taxable years commencing on or after January 1, 1996, but prior to January 1, 1997, in accordance with the following schedule:
(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
Connecticut Taxable Income
Rate of Tax
Not over $2,250
3.0%
Over $2,250
$67.50, plus 4.5% of the
excess over $2,250
(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $3,500
3.0%
Over $3,500
$105.00, plus 4.5% of the
excess over $3,500
(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or a person who files a return under the federal income tax as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $4,500
3.0%
Over $4,500
$135.00, plus 4.5% of the
excess over $4,500
(D) For trusts or estates, the rate of tax shall be 4.5% of their Connecticut taxable income.
(3) For taxable years commencing on or after January 1, 1997, but prior to January 1, 1998, in accordance with the following schedule:
(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
Connecticut Taxable Income
Rate of Tax
Not over $6,250
3.0%
Over $6,250
$187.50, plus 4.5% of the
excess over $6,250
(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $10,000
3.0%
Over $10,000
$300.00, plus 4.5% of the
excess over $10,000
(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $12,500
3.0%
Over $12,500
$375.00, plus 4.5% of the
excess over $12,500
(D) For trusts or estates, the rate of tax shall be 4.5% of their Connecticut taxable income.
(4) For taxable years commencing on or after January 1, 1998, but prior to January 1, 1999, in accordance with the following schedule:
(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
Connecticut Taxable Income
Rate of Tax
Not over $7,500
3.0%
Over $7,500
$225.00, plus 4.5% of the
excess over $7,500
(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $12,000
3.0%
Over $12,000
$360.00, plus 4.5% of the
excess over $12,000
(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $15,000
3.0%
Over $15,000
$450.00, plus 4.5% of the
excess over $15,000
(D) For trusts or estates, the rate of tax shall be 4.5% of their Connecticut taxable income.
(5) For taxable years commencing on or after January 1, 1999, but prior to January 1, 2003, in accordance with the following schedule:
(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
Connecticut Taxable Income
Rate of Tax
Not over $10,000
3.0%
Over $10,000
$300.00, plus 4.5% of the
excess over $10,000
(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $16,000
3.0%
Over $16,000
$480.00, plus 4.5% of the
excess over $16,000
(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $20,000
3.0%
Over $20,000
$600.00, plus 4.5% of the
excess over $20,000
(D) For trusts or estates, the rate of tax shall be 4.5% of their Connecticut taxable income.
(6) For taxable years commencing on or after January 1, 2003, but prior to January 1, 2009, in accordance with the following schedule:
(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
Connecticut Taxable Income
Rate of Tax
Not over $10,000
3.0%
Over $10,000
$300.00, plus 5.0% of the
excess over $10,000
(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $16,000
3.0%
Over $16,000
$480.00, plus 5.0% of the
excess over $16,000
(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $20,000
3.0%
Over $20,000
$600.00, plus 5.0% of the
excess over $20,000
(D) For trusts or estates, the rate of tax shall be 5.0% of the Connecticut taxable income.
(7) For taxable years commencing on or after January 1, 2009, but prior to January 1, 2011, in accordance with the following schedule:
(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual:
Connecticut Taxable Income
Rate of Tax
Not over $10,000
3.0%
Over $10,000 but not
$300.00, plus 5.0% of the
over $500,000
excess over $10,000
Over $500,000
$24,800, plus 6.5% of the
excess over $500,000
(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $16,000
3.0%
Over $16,000 but not
$480.00, plus 5.0% of the
over $800,000
excess over $16,000
Over $800,000
$39,680, plus 6.5% of the
excess over $800,000
(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $20,000
3.0%
Over $20,000 but not
$600.00, plus 5.0% of the
over $1,000,000
excess over $20,000
Over $1,000,000
$49,600, plus 6.5% of the
excess over $1,000,000
(D) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately:
Connecticut Taxable Income
Rate of Tax
Not over $10,000
3.0%
Over $10,000 but not
$300.00, plus 5.0% of the
over $500,000
excess over $10,000
Over $500,000
$24,800, plus 6.5% of the
excess over $500,000
(E) For trusts or estates, the rate of tax shall be 6.5% of the Connecticut taxable income.
(8) For taxable years commencing on or after January 1, 2011, but prior to January 1, 2015, in accordance with the following schedule:
(A) (i) For any person who files a return under the federal income tax for such taxable year as an unmarried individual:
Connecticut Taxable Income
Rate of Tax
Not over $10,000
3.0%
Over $10,000 but not
$300.00, plus 5.0% of the
over $50,000
excess over $10,000
Over $50,000 but not
$2,300, plus 5.5% of the
over $100,000
excess over $50,000
Over $100,000 but not
$5,050, plus 6.0% of the
over $200,000
excess over $100,000
Over $200,000 but not
$11,050, plus 6.5% of the
over $250,000
excess over $200,000
Over $250,000
$14,300, plus 6.70% of the
excess over $250,000
(ii) Notwithstanding the provisions of subparagraph (A)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty-six thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i) and (A)(ii) of this subdivision, an amount equal to seventy-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand two hundred fifty dollars.
(B) (i) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $16,000
3.0%
Over $16,000 but not
$480.00, plus 5.0% of the
over $80,000
excess over $16,000
Over $80,000 but not
$3,680, plus 5.5% of the
over $160,000
excess over $80,000
Over $160,000 but not
$8,080, plus 6.0% of the
over $320,000
excess over $160,000
Over $320,000 but not
$17,680, plus 6.5% of the
over $400,000
excess over $320,000
Over $400,000
$22,880, plus 6.70% of the
excess over $400,000
(ii) Notwithstanding the provisions of subparagraph (B)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds seventy-eight thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand six hundred dollars for each four thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds three hundred twenty thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i) and (B)(ii) of this subdivision, an amount equal to one hundred twenty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds three hundred twenty thousand dollars, up to a maximum payment of three thousand six hundred dollars.
(C) (i) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $20,000
3.0%
Over $20,000 but not
$600.00, plus 5.0% of the
over $100,000
excess over $20,000
Over $100,000 but not
$4,600, plus 5.5% of the
over $200,000
excess over $100,000
Over $200,000 but not
$10,100, plus 6.0% of the
over $400,000
excess over $200,000
Over $400,000 but not
$22,100, plus 6.5% of the
over $500,000
excess over $400,000
Over $500,000
$28,600, plus 6.70% of the
excess over $500,000
(ii) Notwithstanding the provisions of subparagraph (C)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds one hundred thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by two thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds four hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i) and (C)(ii) of this subdivision, an amount equal to one hundred fifty dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds four hundred thousand dollars, up to a maximum payment of four thousand five hundred dollars.
(D) (i) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately:
Connecticut Taxable Income
Rate of Tax
Not over $10,000
3.0%
Over $10,000 but not
$300.00, plus 5.0% of the
over $50,000
excess over $10,000
Over $50,000 but not
$2,300, plus 5.5% of the
over $100,000
excess over $50,000
Over $100,000 but not
$5,050, plus 6.0% of the
over $200,000
excess over $100,000
Over $200,000 but not
$11,050, plus 6.5% of the
over $250,000
excess over $200,000
Over $250,000
$14,300, plus 6.70% of the
excess over $250,000
(ii) Notwithstanding the provisions of subparagraph (D)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty thousand two hundred fifty dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each two thousand five hundred dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i) and (D)(ii) of this subdivision, an amount equal to seventy-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand two hundred fifty dollars.
(E) For trusts or estates, the rate of tax shall be 6.70% of the Connecticut taxable income.
(9) For taxable years commencing on or after January 1, 2015, in accordance with the following schedule:
(A) (i) For any person who files a return under the federal income tax for such taxable year as an unmarried individual:
Connecticut Taxable Income
Rate of Tax
Not over $10,000
3.0%
Over $10,000 but not
$300.00, plus 5.0% of the
over $50,000
excess over $10,000
Over $50,000 but not
$2,300, plus 5.5% of the
over $100,000
excess over $50,000
Over $100,000 but not
$5,050, plus 6.0% of the
over $200,000
excess over $100,000
Over $200,000 but not
$11,050, plus 6.5% of the
over $250,000
excess over $200,000
Over $250,000 but not
$14,300, plus 6.9% of the
over $500,000
excess over $250,000
Over $500,000
$31,550, plus 6.99% of the
excess over $500,000
(ii) Notwithstanding the provisions of subparagraph (A)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty-six thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i) and (A)(ii) of this subdivision, an amount equal to ninety dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand seven hundred dollars.
(iv) Each taxpayer whose Connecticut adjusted gross income exceeds five hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i), (A)(ii) and (A)(iii) of this subdivision, an amount equal to fifty dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds five hundred thousand dollars, up to a maximum payment of four hundred fifty dollars.
(B) (i) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $16,000
3.0%
Over $16,000 but not
$480.00, plus 5.0% of the
over $80,000
excess over $16,000
Over $80,000 but not
$3,680, plus 5.5% of the
over $160,000
excess over $80,000
Over $160,000 but not
$8,080, plus 6.0% of the
over $320,000
excess over $160,000
Over $320,000 but not
$17,680, plus 6.5% of the
over $400,000
excess over $320,000
Over $400,000 but not
$22,880, plus 6.9% of the
over $800,000
excess over $400,000
Over $800,000
$50,480, plus 6.99% of the
excess over $800,000
(ii) Notwithstanding the provisions of subparagraph (B)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds seventy-eight thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand six hundred dollars for each four thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds three hundred twenty thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i) and (B)(ii) of this subdivision, an amount equal to one hundred forty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds three hundred twenty thousand dollars, up to a maximum payment of four thousand two hundred dollars.
(iv) Each taxpayer whose Connecticut adjusted gross income exceeds eight hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i), (B)(ii) and (B)(iii) of this subdivision, an amount equal to eighty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds eight hundred thousand dollars, up to a maximum payment of seven hundred twenty dollars.
(C) (i) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
Connecticut Taxable Income
Rate of Tax
Not over $20,000
3.0%
Over $20,000 but not
$600.00, plus 5.0% of the
over $100,000
excess over $20,000
Over $100,000 but not
$4,600, plus 5.5% of the
over $200,000
excess over $100,000
Over $200,000 but not
$10,100, plus 6.0% of the
over $400,000
excess over $200,000
Over $400,000 but not
$22,100, plus 6.5% of the
over $500,000
excess over $400,000
Over $500,000 but not
$28,600, plus 6.9% of the
over $1,000,000
excess over $500,000
Over $1,000,000
$63,100, plus 6.99% of the
excess over $1,000,000
(ii) Notwithstanding the provisions of subparagraph (C)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds one hundred thousand five hundred dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by two thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds four hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i) and (C)(ii) of this subdivision, an amount equal to one hundred eighty dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds four hundred thousand dollars, up to a maximum payment of five thousand four hundred dollars.
(iv) Each taxpayer whose Connecticut adjusted gross income exceeds one million dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i), (C)(ii) and (C)(iii) of this subdivision, an amount equal to one hundred dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds one million dollars, up to a maximum payment of nine hundred dollars.
(D) (i) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately:
Connecticut Taxable Income
Rate of Tax
Not over $10,000
3.0%
Over $10,000 but not
$300.00, plus 5.0% of the
over $50,000
excess over $10,000
Over $50,000 but not
$2,300, plus 5.5% of the
over $100,000
excess over $50,000
Over $100,000 but not
$5,050, plus 6.0% of the
over $200,000
excess over $100,000
Over $200,000 but not
$11,050, plus 6.5% of the
over $250,000
excess over $200,000
Over $250,000 but not
$14,300, plus 6.9% of the
over $500,000
excess over $250,000
Over $500,000
$31,550, plus 6.99% of the
excess over $500,000
(ii) Notwithstanding the provisions of subparagraph (D)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty thousand two hundred fifty dollars, the amount of the taxpayer's Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each two thousand five hundred dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i) and (D)(ii) of this subdivision, an amount equal to ninety dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand seven hundred dollars.
(iv) Each taxpayer whose Connecticut adjusted gross income exceeds five hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i), (D)(ii) and (D)(iii) of this subdivision, an amount equal to fifty dollars for each five thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income exceeds five hundred thousand dollars, up to a maximum payment of four hundred fifty dollars.
(E) For trusts or estates, the rate of tax shall be 6.99% of the Connecticut taxable income.
(10) The provisions of this subsection shall apply to resident trusts and estates and, wherever reference is made in this subsection to residents of this state, such reference shall be construed to include resident trusts and estates, provided any reference to a resident's Connecticut adjusted gross income derived from sources without this state or to a resident's Connecticut adjusted gross income shall be construed, in the case of a resident trust or estate, to mean the resident trust or estate's Connecticut taxable income derived from sources without this state and the resident trust or estate's Connecticut taxable income, respectively.
(b) There is hereby imposed on the Connecticut taxable income derived from or connected with sources within this state of each nonresident a tax which shall be the product of an amount equal to the tax computed as if such nonresident were a resident, multiplied by a fraction, the numerator of which is the nonresident's Connecticut adjusted gross income derived from or connected with sources within this state and the denominator of which is the nonresident's Connecticut adjusted gross income, provided, if the nonresident's Connecticut adjusted gross income is less than such nonresident's Connecticut adjusted gross income derived from or connected with sources within this state, (1) such nonresident's Connecticut adjusted gross income derived from or connected with sources within this state, reduced by the amount of the exemption provided in section 12-702, shall be such nonresident's Connecticut taxable income derived from or connected with sources within this state and shall be multiplied by the tax rate specified in subsection (a) of this section for the purposes of determining the tax pursuant to this section and (2) such nonresident's Connecticut adjusted gross income derived from or connected with sources within this state shall be such nonresident's Connecticut adjusted gross income for the purposes of determining the credit pursuant to section 12-703. The provisions of this subsection shall also apply to nonresident trusts and estates and, wherever reference is made in this subsection to nonresidents of this state, such reference shall be construed to include nonresident trusts and estates, provided any reference to a nonresident's Connecticut adjusted gross income derived from sources within this state or to a nonresident's Connecticut adjusted gross income shall be construed, in the case of a nonresident trust or estate, to mean the nonresident trust or estate's Connecticut taxable income derived from sources within this state and the nonresident trust or estate's Connecticut taxable income, respectively.
(c) (1) There is hereby imposed on the Connecticut taxable income derived from or connected with sources within this state of each part-year resident a tax which shall be a product equal to the tax computed as if such part-year resident were a resident, multiplied by a fraction, the numerator of which is the part-year resident's Connecticut adjusted gross income derived from or connected with sources within this state, as described in subsection (a) of section 12-717, and the denominator of which is the part-year resident's Connecticut adjusted gross income, as described in subdivision (2) of this subsection, provided, if the part-year resident's Connecticut adjusted gross income is less than such part-year resident's Connecticut adjusted gross income derived from or connected with sources within this state, (A) such part-year resident's Connecticut adjusted gross income derived from or connected with sources within this state, reduced by the amount of the exemption provided in section 12-702, shall be such part-year resident's Connecticut taxable income derived from or connected with sources within this state and shall be multiplied by the tax rate specified in subsection (a) of this section for the purposes of determining the tax pursuant to this section and (B) such part-year resident's Connecticut adjusted gross income derived from or connected with sources within this state shall be such part-year resident's adjusted gross income for the purposes of determining the credit pursuant to section 12-703. The provisions of this subsection shall apply to part-year resident trusts and, wherever reference is made in this subsection to part-year residents, such reference shall be construed to include part-year resident trusts, provided any reference to a part-year resident's Connecticut adjusted gross income derived from sources within this state or a part-year resident's Connecticut adjusted gross income shall be construed, in the case of a part-year resident trust, to mean the part-year resident trust's Connecticut taxable income derived from sources within this state and the part-year resident trust's Connecticut taxable income, respectively.
(2) For purposes of subdivision (1) of this subsection and subsection (a) of this section, the Connecticut adjusted gross income of a part-year resident (A) changing such resident's status from resident to nonresident shall be increased or decreased, as the case may be, by the items accrued under subdivision (1) of subsection (c) of section 12-717, to the extent not otherwise includable in Connecticut adjusted gross income for the taxable year, and (B) changing such resident's status from nonresident to resident shall be increased or decreased, as the case may be, by the items accrued under subdivision (2) of subsection (c) of section 12-717, to the extent included in Connecticut adjusted gross income for the taxable year.
(d) The provisions of this chapter shall be applicable with respect to any person, trust or estate. Whenever, in this chapter, “any person” appears without “trust or estate”, the reference to any person shall be deemed to include any trust and any estate unless, in the context of the particular provision, the reference to any person could not be applicable in the case of a trust or in the case of an estate.
(June Sp. Sess. P.A. 91-3, S. 51, 168; May Sp. Sess. P.A. 92-5, S. 1, 37; P.A. 93-74, S. 63, 67; 93-332, S. 6, 42; P.A. 95-160, S. 30, 69; P.A. 96-139, S. 8, 12, 13; P.A. 97-309, S. 8, 23; 97-322, S. 5, 7, 9; P.A. 03-2, S. 22; June Sp. Sess. P.A. 09-3, S. 119; P.A. 11-6, S. 107; P.A. 15-244, S. 66; P.A. 16-146, S. 10; P.A. 18-26, S. 25, 26.)
History: June Sp. Sess. P.A. 91-3, S. 51, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991; May Sp. Sess. P.A. 92-5 made various technical and minor changes, effective June 19, 1992, and applicable to taxable years of taxpayers commencing on or after January 1, 1992; P.A. 93-74 amended Subsec. (c) to add provisions re applicability of tax for part-year residents as Subdiv. (2), designating previously existing provisions as Subdiv. (1) and prior Subdivs. as Subparas. (A) and (B), effective May 19, 1993, and applicable to taxable years commencing on and after January 1, 1993; P.A. 93-332 amended Subsec. (c)(2) making technical changes, effective June 25, 1993, and applicable to taxable years on or after January 1, 1993; P.A. 95-160 amended Subsecs. (a) to (c) to decrease tax rate to 3% from 4.5% in accordance with the schedules in Subsec. (a)(2) and (3), effective June 1, 1995, and applicable to income years commencing on or after January 1, 1996; P.A. 96-139 amended Subsec. (a) to add references to filing return status under the federal income tax as defined in the Internal Revenue Code, and amended Subsec. (a)(3)(C) to change the rate of tax for persons filing joint returns on taxable income over $9,000 from $180.00 to $270.00, plus 4.5% of the excess over $9,000, effective May 29, 1996, and changed effective date of P.A. 95-160 but without affecting this section; P.A. 97-309 added Subsec. (a)(4) to increase amount of taxable income taxed at 3% for the taxable year commencing January 1, 1998, and Subsec. (a)(5) to increase amount of taxable income taxed at 3% for taxable years commencing on or after January 1, 1999, effective the later of July 1, 1997, or the first day of the calendar month immediately following the last action necessary to make effective a final budget for the biennium ending June 30, 1999, provided for purposes of this section any legislative action to continue the appropriations for the fiscal year ending June 30, 1997, with adjustments shall not constitute a final budget for the biennium ending June 30, 1999, and shall be applicable to income years commencing on or after January 1, 1998; P.A. 97-322 amended Subsec. (a)(3) and (5) to increase amount of taxable income subject to 3% rate, effective July 1, 1997 and revised effective date of P.A. 97-309 but without affecting this section; P.A. 03-2 amended Subsec. (a)(5) and added new Subdiv. (6) to increase the top rate to 5% and redesignated existing Subdiv. (6) as Subdiv. (7), effective February 28, 2003, and applicable to taxable years commencing on or after January 1, 2003; June Sp. Sess. P.A. 09-3 amended Subsec. (a) to add “but prior to January 1, 2009,” in Subdiv. (6), to add Subdiv. (7) re new rate schedule and to redesignate existing Subdiv. (7) as Subdiv. (8), effective September 9, 2009, and applicable to taxable years commencing on or after January 1, 2009; P.A. 11-6 amended Subsec. (a) to add Subdiv. (8) re tax rates for taxable years commencing on or after January 1, 2011, re phasing out the 3% tax rate for certain taxpayers and re benefit recapture for certain taxpayers, and redesignated existing Subdiv. (8) as Subdiv. (9), effective May 4, 2011, and applicable to taxable years commencing on or after January 1, 2011; P.A. 15-244 amended Subsec. (a) to add “but prior to January 1, 2015” in Subdiv. (8), add new Subdiv. (9) re tax rates for taxable years commencing on or after January 1, 2015, and re phasing out 3% tax rate for certain taxpayers, benefit recapture for certain taxpayers and rate for trusts or estates, and redesignate existing Subdiv. (9) as Subdiv. (10), effective June 30, 2015, and applicable to taxable years commencing on or after January 1, 2015; P.A. 16-146 amended Subsec. (a)(9)(B)(i) by replacing “$50,400” with “$50,480” in provision re tax rate for person filing as head of household for taxable years commencing on or after January 1, 2015, effective June 9, 2016; P.A. 18-26 made technical changes in Subsecs. (a)(9)(C)(i) and (c)(2).
See chapter 228z re affected business entity tax.
State has power to tax separate from that of federal government and therefore it cannot be limited by federal statutes or regulations. 49 CS 38.