Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XI - Returns › Section 12-740-8 - Filing of returns by nonresident aliens or persons who have not been issued a social security number

Current through July 10, 2024
(a) Nonresident
				aliens.
(1) The fact that a nonresident alien
				may be illegally earning income in the United States has no bearing on the
				nonresident alien's obligation to file a Connecticut income tax return or to
				pay Connecticut income tax. A nonresident alien who is a resident of
				Connecticut, as defined in Part I, or who is a nonresident of Connecticut but
				has Connecticut adjusted gross income derived from or connected with sources
				within this state, as the term is defined in Part II, shall file a Connecticut
				income tax return and pay Connecticut income tax if the requirements of §
										12-740-1
				of this Part are met, even though such nonresident alien is not or may not be
				required to file a federal income tax return or pay federal income
				tax.
(2) If a nonresident alien
				files a federal Form 1040NR with the Internal Revenue Service, such person
				shall attach a copy thereof to his or her Form CT-1040 or Form CT-1040NR/PY, as
				the case may be. Because the instructions to the Form CT-1040 or Form
				CT-1040NR/PY do not contain line references from the federal Form 1040NR, care
				should be taken when entering amounts from the federal Form 1040NR. The
				provisions of any income tax treaty between the United States and another
				country shall be disregarded for Connecticut income tax purposes, because no
				such treaty prohibits or restricts the imposition of State and local income
				taxes. Therefore, any federal Form 1040NR instructions referring to an income
				tax treaty between the United States and another country shall be disregarded
				in completing a Form CT-1040 or Form CT-1040NR/PY.
(3) If a nonresident alien does not file a
				federal Form 1040NR with the Internal Revenue Service, whether or not required
				to do so, he or she shall nonetheless fill in a federal Form 1040NR in order to
				complete a Form CT-1040 or Form CT-1040NR/PY, as the case may be. Because the
				instructions to the Form CT-1040 or Form CT-1040NR/PY do not contain line
				references from the federal Form 1040NR, care should be taken when entering
				amounts from the federal Form 1040NR. However, because the provisions of any
				income tax treaty between the United States and any other country do not apply
				for Connecticut income tax purposes, any instructions referring to an income
				tax treaty between the United States and another country shall be disregarded
				in completing a Form CT-1040 or Form CT-1040NR/PY. The nonresident alien shall
				write "PRO FORMA RETURN FOR CONNECTICUT INCOME TAX PURPOSES" at the top of the
				federal Form 1040NR and attach a copy to the Form CT-1040 or Form CT-1040NR/PY,
				as the case may be.
(4) If a
				nonresident alien has not been assigned a social security number and is not
				entitled to be issued a social security number, he or she shall be required to
				enter the IRS individual taxpayer identification number assigned to him or her
				by the Internal Revenue Service in the space provided for a social security
				number on the Form CT-1040 or Form CT-1040NR/PY, as the case may be.
(5) As used in this section, "nonresident
				alien" means a nonresident alien of the United States, as defined in section
				7701(b)(1)(B) of the Internal Revenue Code.