reglab/statecodes huggingface dataset:
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(c)-5 - Earnings of nonresident employees and officers rendering personal services within Connecticut

Current through July 10, 2024
(a)
(1) When a nonresident employee who is
				compensated on an hourly, daily, weekly or monthly basis is able to establish
				the exact amount of pay received for services performed in Connecticut, such
				amount is included in Connecticut adjusted gross income derived from or
				connected with sources within this state.
(2) When no such exact determination of pay
				received for services performed in Connecticut is possible, the income of
				employees who are compensated on an hourly, daily, weekly or monthly basis
				shall be apportioned to Connecticut by multiplying the total compensation,
				wherever earned, from the employment, by a fraction the numerator of which is
				the number of days spent working in Connecticut and the denominator of which is
				the total working days both within and without Connecticut. The product is
				included in Connecticut adjusted gross income derived from or connected with
				sources within this state. The term "total working days" does not include days
				on which the employee was not required to work, such as holidays, sick days,
				vacations and paid or unpaid leave. For purposes of this section, when a
				working day is spent working partly in Connecticut and partly elsewhere, it is
				considered one-half of a day spent working in Connecticut.
Example:An auditor living in Massachusetts is employed by an
				  accounting firm in Hartford at an annual salary of $33,000. She is not able to
				  establish the exact amount of pay received for services performed in
				  Connecticut. She works a total of 240 days in 1992, performing field audits in
				  Rhode Island on 160 days of the year and working 80 days in Hartford. Her
				  Connecticut adjusted gross income derived from or connected with sources within
				  this state is $11,000, computed as follows:
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(c)-6 - Special rules for security and commodity brokers

Current through July 10, 2024
(a) Security and commodity brokers doing
				business both within and without Connecticut, as determined under §
									12-711(c)-3
				of this Part, may apportion the income from such business in accordance with
				§ 12-711(c)-4(c) of this Part, in lieu of § 12-711(c)-4(b) of this
				Part. Once the broker uses the method prescribed by § 12-711(c)-4(b) of
				this Part, or apportions in accordance with § 12-711(c)-4(c) of this Part,
				the broker shall continue to use the method implemented unless, after
				application in writing to the Commissioner, the Commissioner determines that
				the method used no longer reflects income which is fairly attributable to
				Connecticut. If the Commissioner permits the broker to change the method used
				under this section, proof thereof shall be attached to the Connecticut
				nonresident income tax return for the first taxable year to which such change
				applies.
(b) In any method of
				allocation or apportionment permitted or required under §
									12-711(c)-4
				of this Part, the commissions derived from the execution of purchase or sales
				orders for the account of customers shall be allocated or apportioned as
				follows:
(1) If the order originates at the
				Connecticut place of business of a broker and is transmitted to a bona fide
				established office of the broker located outside Connecticut for execution on
				an exchange located outside Connecticut, 80% of the commission in the case of
				stocks, bonds and commodities shall be allocated or apportioned to Connecticut
				and constitutes income derived from or connected with Connecticut sources in
				the taxable year in which such order is executed. The broker may allocate
				commission income on the basis of actual experience if such broker can
				demonstrate to the satisfaction of the Commissioner that the allocation
				pursuant to this subsection does not fairly reflect the amount of commission
				income attributable to Connecticut.
(2) If commission income is derived from
				over-the-counter transactions where the order originates at or through a
				Connecticut place of business of the broker, the entire amount shall be
				allocated to Connecticut. However, if the order originates at or through a bona
				fide established office of the broker located outside Connecticut, no portion
				of the commission income is to be allocated to Connecticut.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(d)-1 - Military pay

Current through July 10, 2024
(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.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(f)-1 - Purchase and sale for own account

Current through July 10, 2024
(a) Where a
				nonresident individual who is not a dealer buys and sells property, or buys,
				sells or writes stock option contracts, or both, for his or her own account,
				such nonresident individual is not deemed to be carrying on a business, trade,
				profession or occupation within Connecticut. If the nonresident individual is
				otherwise carrying on a business, trade, profession or occupation within
				Connecticut, his or her income from buying and selling property, or buying,
				selling or writing stock option contracts, or both, for his or her own account,
				shall not be included in Connecticut adjusted gross income derived from or
				connected with sources within this state.
(b) While this section pertains to Section
				12-711(f)
				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.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-712(d)-1 - Alternate method of allocation

Current through July 10, 2024
(a) Regulations
				under Section
				12-711(b)
				and (c) of the general statutes are presumed
				to result in fair and equitable allocation and apportionment to Connecticut of
				a nonresident individual partner's items of income, gain, loss, and deduction
				that are attributable to a business, trade, profession or occupation carried on
				partly within and partly without Connecticut. Any nonresident individual
				partner, proposing an alternate method of allocation and apportionment, shall
				bear the burden of establishing that the methods provided in the regulations
				under Section
				12-711(b)
				and (c) of the general statutes unfairly and
				inequitably attribute partnership items of income, gain, loss or deduction to
				Connecticut. The proposed alternate method of allocation and apportionment
				shall be explained by the nonresident individual partner in his or her Form
				CT-1040NR/PY. Where the Commissioner is satisfied that such partner has met
				this burden, the commissioner may permit such partner to use an alternate
				method of apportionment and allocation with respect to such partnership items
				in lieu of the applicable method prescribed by the regulations under Section
				12-711(b)
				and (c) of the general statutes.
(b) While this section pertains to Section
				12-712(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
				12-712(a)(1)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part III - Part-year Resident individuals & trusts › Section 12-700(c)-2 - Part-year resident trusts

Current through July 10, 2024
(a) Where the
				resident status of a trust is changed from resident to nonresident or from
				nonresident to resident (see §
									12-701(a)(6)-1
				of this Part), its tentative Connecticut income tax is computed in the same
				manner as a resident trust, except that, if the trust is required to accrue
				items under Section
				12-717(c)(1)
				or (2) of the general statutes, those items,
				in accordance with this section, are added to or subtracted from, as the case
				may be, its Connecticut taxable income before the computation of its tentative
				Connecticut income tax liability as if it were a resident trust. Thus, the
				modification to federal taxable income that are made by a resident trust in
				determining Connecticut taxable income are also made by a part-year resident
				trust, but the Connecticut taxable income of a part-year resident trust (1) the
				resident status of which has changed from resident to nonresident is increased
				or decreased, as the case may be, by the items accrued under Section
				12-717(c)(1)
				 of the general statutes, to the extent not
				otherwise includible in Connecticut taxable income for the taxable year and (2)
				the resident status of which has changed from nonresident to resident is
				decreased or increased, as the case may be, by the items accrued under Section
				12-717(c)(2)
				of the general statutes, to the extent included in Connecticut taxable income
				for the taxable year. Then, after Connecticut taxable income is so increased or
				decreased, the tax rate is applied, resulting in a tentative tax. The tentative
				tax is then multiplied by a fraction, the numerator of which is the part-year
				resident trust's Connecticut taxable income derived from or connected with
				sources within this state (see §
									12-727(b)-1
				of this Part) and the denominator of which is such trust's Connecticut taxable
				income from all sources, as increased or decreased under this
				subsection.
(b) In cases where a
				part-year resident trust's Connecticut taxable income from sources everywhere,
				as increased or decreased under subsection (a) of this section, is less than
				its Connecticut taxable income derived from or connected with sources within
				this state, the part-year resident trust's income tax liability is based on its
				Connecticut taxable income derived from or connected with sources within
				Connecticut.
(c) While this section
				pertains to Section
				12-700(c)
				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
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part III - Part-year Resident individuals & trusts › Section 12-701(a)(6)-1 - Change of residence of trust

Current through July 10, 2024
(a) A change of
				residence of a revocable inter vivos trust or a portion thereof is deemed to
				have occurred if:
(1) the revocable inter
				vivos trust becomes irrevocable, and
(2) prior to the time such trust becomes
				irrevocable, the domicile of the person or persons whose property constitutes
				the trust or portion thereof is different from the domicile of such person or
				persons at the time the property was transferred to the trust.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part III - Part-year Resident individuals & trusts › Section 12-717(a)-1 - Part-year resident individuals: income derived from or connected with sources within Connecticut

Current through July 10, 2024
(a) For purposes of
				determining the Connecticut income tax liability of a part-year resident
				individual, the term "income derived from or connected with sources within this
				state" means the sum of:
(1) such
				individual's Connecticut adjusted gross income for the period of residence,
				computed as if the taxable year for federal income tax purposes were limited to
				the period of residence,
(2) such
				individual's income derived from or connected with sources within Connecticut
				for the period of nonresidence, computed as if the taxable year for federal
				income tax purposes were limited to the period of nonresidence, and determined
				under Part II as if the part-year resident were a nonresident and
(3) the special accruals required under this
				Part.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part III - Part-year Resident individuals & trusts › Section 12-717(b)-1 - Part-year resident trusts: income derived from or connected with sources within Connecticut

Current through July 10, 2024
(a) For purposes of
				determining the Connecticut income tax liability of a part-year resident trust,
				the term "income derived from or connected with sources within this state"
				means the sum of:
(1) the trust's Connecticut
				taxable income for the period of residence, computed as if the taxable year for
				federal income tax purposes were limited to the period of residence, and
				determined under §
										12-701(a)(9)-1
				of Part IV as if the part-year resident trust were a resident trust,
(2) the trust's income derived from or
				connected with sources within Connecticut for the period of nonresidence,
				computed as if the taxable year for federal income tax purposes were limited to
				the period of nonresidence, and determined under §§
										12-713(a)-1
				through
				12-713(a)-4,
				inclusive, of Part IV as if the part-year resident trust were a nonresident
				trust and
(3) the special accruals
				required by this Part.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part III - Part-year Resident individuals & trusts › Section 12-717(c)(2)-1 - Special accruals: change from nonresident to resident

Current through July 10, 2024
(a) Where the resident status of an
				individual changes from nonresident to resident, such individual shall,
				regardless of the method of accounting normally employed, accrue to the portion
				of the year prior to such change any items of income, gain, loss or deduction
				accruing prior to the change of resident status, other than those items of
				income, gain, loss or deduction which are derived from or connected with
				Connecticut sources, if not otherwise properly includible (whether or not the
				installment method is used) or allowable for federal income tax purposes for
				such portion of the taxable year or for a prior taxable year. For example, a
				dividend with a record date prior to the change of residence shall be accrued
				to the period prior to the change of residence, even though it is not actually
				paid until after the change of residence has occurred. The amounts of accrued
				items of an individual are determined, with the applicable modifications
				required by §§
									12-701(a)(20)-2
				and
				12-701(a)(20)-3
				of Part I, as if such accrued items were includible or allowable for federal
				income tax purposes.
(b) The
				provisions of this section also apply to part-year resident trusts, and
				wherever reference is made in this section to a part-year resident individual,
				such reference shall be construed to include a part-year resident trust, and
				any reference to modifications required to an individual's Connecticut adjusted
				gross income by §§
									12-701(a)(20)-2
				and
				12-701(a)(20)-3
				of Part I shall be construed to mean modifications required to a trust's
				Connecticut taxable income by §§
									12-701(a)(10)-2
				and
				12-701(a)(10)-3
				of Part IV.
(c) While this section
				pertains to Section
				12-717(c)(2)
				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.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part III - Part-year Resident individuals & trusts › Section 12-717-1 - Part-year residents: capital losses and passive activity losses

Current through July 10, 2024
(a) Where an individual changes resident
				status during the taxable year, the capital gains or losses or passive activity
				income or loss attributable to such individual are to be computed separately
				for the period of residence and for the period of nonresidence. In each case
				the computation of the capital gain or loss or passive activity income or loss
				to be computed as if separate federal income tax returns had been filed for the
				period of residence and for the period of nonresidence, except that:
(1) the separate computations applicable to
				the respective periods of residence and nonresidence shall include any special
				accruals required in this Part; and
(2) the capital gain or loss or passive
				activity income or loss to be reported on the Connecticut part-year resident
				income tax return for the period of nonresidence includes only those capital
				gains and losses or passive activity income and losses reported for federal
				income tax purposes which are derived from or connected with Connecticut
				sources during the nonresident period.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part III - Part-year Resident individuals & trusts › Section 12-717-3 - Part-year residents: income or loss from business, trade, profession or occupation

Current through July 10, 2024
(a) Where the
				federal income tax return of an individual for a taxable year in which a change
				of resident status occurs includes net income or net loss from the operation of
				a business, trade, profession or occupation (as distinguished from personal
				services rendered as an employee), a separate computation of the business net
				income or net loss shall be made with respect to each portion of the year in
				which the change of residence occurred. If it is not practicable to compute
				separate amounts of business net income or net loss attributable to such
				portions of the taxable year, the amount reportable on the federal income tax
				return for the entire taxable year may be allocated to the portion prior to and
				the portion subsequent to the change of residence on the basis of the federal
				gross income or gross receipts of the business, trade, profession or occupation
				attributable to each portion, provided that the results of such allocation are
				consistent with the business or professional activities actually carried on
				during the taxable year. The amount computed in accordance with this subsection
				is subject to the provisions of this Part regarding special accruals, to the
				extent such accruals relate to the conduct of the business, trade, profession
				or occupation.
(b) The provisions
				of this section also apply to part-year resident trusts, and wherever reference
				is made in this section to a part-year resident individual carrying on a
				business, trade, profession or occupation, such reference shall be construed to
				include a part-year resident trust carrying on a business, trade, profession or
				occupation.
(c) While this section
				pertains to Section
				12-717
				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
				12-711(c)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part III - Part-year Resident individuals & trusts › Section 12-717-5 - Taxpayers to whom the special accrual rules apply (Repealed)

Current through July 10, 2024
For 2014 repeal, see Sec. 54 of Public Act 14-187. (June
					 11, 2014)
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-701(a)(4)-1 - Resident trust or estate

Current through July 10, 2024
(a) The term
				"resident trust or estate" includes:
(1) the
				estate of a decedent who, at the time of death, was a resident
				individual;
(2) the estate of a
				person who, at the time of commencement of a case in bankruptcy under Title 11
				of the United States Code, was a resident individual, but shall not include the
				estate of such a person in a case under chapter 7 of Title 11 of the United
				States Code unless such estate has net taxable income, as the term is used in
				11
				U.S.C. §
											728(b), for
				the entire period after the order for relief under said chapter 7 during which
				said case is pending;
(3) a trust,
				or portion of a trust, consisting of property transferred by will of a decedent
				who, at the time of death, was a resident individual; or
(4) a trust, or portion of a trust,
				consisting of the property of:
(A) a person
				who was a resident individual at the time such property was transferred to the
				trust, if such trust or portion of a trust was then irrevocable, or if it was
				then revocable and has not subsequently become irrevocable; or
(B) a person who was a resident individual at
				the time such trust, or portion of a trust, became irrevocable, if it was
				revocable when such property was transferred to the trust but has subsequently
				become irrevocable.
Example: B, who is domiciled in Canada, creates a trust with
				  the X Trust Company in Connecticut as trustee. The entire corpus of the trust
				  consists of securities of United States corporations, which are actively traded
				  by the trustee on the New York Stock Exchange. The beneficiaries of the trust
				  are all Connecticut residents. Regardless of whether the trust is deemed to be
				  a resident of the United States for federal income tax purposes, it is, for
				  Connecticut income tax purposes, a nonresident trust.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-701(a)(9)-1 - Connecticut taxable income of a resident trust or estate

Current through July 10, 2024
(a) The Connecticut taxable income of a
				resident trust (other than a nontestamentary trust with one or more nonresident
				noncontingent beneficiaries) or resident estate (other than a bankruptcy estate
				in a case under chapter 7 or chapter 11 of title 11 of the United States Code
				in which the debtor is an individual) is the federal taxable income of the
				fiduciary of such trust or estate to which shall be added or subtracted, as the
				case may be, such trust or estate's share of the Connecticut fiduciary
				adjustment, as defined in this Part. Additionally, with respect to a trust
				which sells appreciated property within two years of the receipt of such
				property, there shall be added to federal taxable income the amount of any
				includible gain, as that term is defined in section 644 of the Internal Revenue
				Code.
(b)
(1) The Connecticut taxable income of a
				resident nontestamentary trust with one or more nonresident noncontingent
				beneficiaries shall be the sum of:
(A) all of
				the Connecticut taxable income of the trust that is derived from or connected
				with sources within this state, and
(B) the Connecticut taxable income of the
				trust that is derived from or connected with all other sources multiplied by a
				fraction, the numerator of which is the number of resident noncontingent
				beneficiaries, if any, and the denominator of which is the total number of
				noncontingent beneficiaries, whether resident or nonresident.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-701(a)(10)-1 - Definition of Connecticut fiduciary adjustment

Current through July 10, 2024
(a) The
				"Connecticut fiduciary adjustment" is the net amount of the modifications
				described in §§
									12-701(a)(10)-2
				and
				12-701(a)(10)-3
				of this Part which relate to items of income, gain, loss or deduction of the
				trust or estate.
(b)
Example:
A resident trust has the following modifications for
				1992:
Additions:
(1) Interest income received on bonds of the State of
							 California . . . . . . . . . . .
$1000
(2) Exempt interest dividends (as defined in section
							 852(b)(5) of the
Internal Revenue Code) on obligations issued by the
							 State of California. . . . .
350
Total additions: . . . . . . . . . . . . . . . . . .
							 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$1350
Subtractions:
(3) Interest income received on U.S. government bonds
							 . . . . . . . . . . . . . . . . . .
$ 600
(4) Exempt dividends paid by a regulated investment
							 company . . . . . . . . . . . .
400
Total subtractions . . . . . . . . . . . . . . . . .
							 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$1000
Connecticut fiduciary adjustment . . . . . . . . . .
							 . . . . . . . . . . . . . . . . . . . . . . . . .
$ 350
Since the total of the items to be added to federal taxable
				  income is more than the total of the items to be subtracted, the share of the
				  trust in the fiduciary adjustment is added to its federal taxable income, and
				  the share of its beneficiaries in the fiduciary adjustment shall be added to
				  their federal adjusted gross incomes. If the total of the items to be added to
				  federal taxable income were less than the total of items to be subtracted, the
				  share of the trust would be subtracted from its federal taxable income and the
				  share of its beneficiaries in the fiduciary adjustment would be subtracted from
				  their federal adjusted gross incomes.
(c) While this section pertains to Section
				12-701(a)(10)
				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
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-701(a)(10)-4 - Treatment of set-asides for charitable purposes

Current through July 10, 2024
(a) The
				Connecticut fiduciary adjustment does not include any modification or portion
				thereof attributable to any amount which is paid or permanently set aside
				during the taxable year for a charitable purpose specified in section 170(c) of
				the Internal Revenue Code to a charitable or governmental organization in
				accordance with the terms of the governing instrument of the trust or estate.
				If the charitable organization is specifically designated in the governing
				instrument as a distributee of a particular item of income, or portion thereof,
				in respect of which a modification would ordinarily be required under §
									12-701(a)(10)-2
				or §
									12-701(a)(10)-3
				of this Part, (1) no part of such modification is to be included in the
				Connecticut fiduciary adjustment; (2) the excluded portion of such modification
				is that proportion of the modification as the amount paid or payable to the
				charitable organization bears to the total income of the trust or estate; and
				(3) no fiduciary adjustment is thereafter allocated to the charitable
				beneficiary.
(b)
Example
:
The governing instrument of a resident trust provides that
				  the income of the trust is to be divided as follows: one-third to a charitable
				  organization, one-third to a designated beneficiary, and the remaining
				  one-third to be accumulated for later distribution to a minor. The income of
				  the trust for the 1992 taxable year includes interest on California bonds of
				  $9,000 and ordinary dividend income of $15,000. Based on these facts, the
				  Connecticut fiduciary adjustment and the modification under this section would
				  be determined in the following manner:
Connecticut fiduciary adjustment before modification
							 under this section
(total California bond interest) . . . . . . . . . .
							 . . . . . . . . . . . . . . . . . . . . . . . . .
$9,000
Less: Portion attributable to the charitable payment
							 or set-aside computed as follows:
click here to view
							 image
$3,000
Connecticut fiduciary adjustment after modification
							 under this section .
$6,000
(c)
				While this section pertains to Section
				12-701(a)(10)
				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
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-713(a)-1 - Connecticut taxable income derived from or connected with sources within Connecticut of a nonresident trust or estate

Current through July 10, 2024
(a) The
				Connecticut taxable income derived from or connected with sources within this
				state of a nonresident trust or estate is (1) its share of the items of income,
				gain, loss and deduction derived from or connected with Connecticut sources, as
				determined under §
									12-714(a)-1
				or §
									12-714(b)-1
				of this Part, plus or minus (2) the sum of the items of income, gain, loss and
				deduction derived from or connected with Connecticut sources, as determined
				under §
									12-713(a)-3
				of this Part, which would be included in federal adjusted gross income if the
				trust or estate were an individual but which are excluded from federal
				distributable net income, plus (3) in the case of a trust, includible gain (as
				defined under section 644 of the Internal Revenue Code) derived from or
				connected with Connecticut sources.
(b) The source of such items of income, gain,
				loss and deduction shall be determined as if the trust or estate were a
				nonresident individual. (See Part II.)
(c) While this section pertains to Section
				12-713(a)
				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.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-713(a)-2 - Share of a nonresident trust or estate in distributable net income

Current through July 10, 2024
(a) The share of a nonresident trust or
				estate in its distributable net income from Connecticut sources is the amount,
				if any, by which the distributable net income from Connecticut sources exceeds
				the aggregate of the shares therein of all its beneficiaries. Such share of the
				trust or estate is determined under §§
									12-714(a)-1
				and
				12-714(a)-2 of
				this Part.
(b) While this section
				pertains to Section
				12-713(a)
				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
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-713(a)-3 - Items not in distributable net income of a nonresident trust or estate

Current through July 10, 2024
(a) In determining a nonresident trust or
				estate's Connecticut taxable income derived from or connected with sources
				within this state, there shall be added or subtracted, as the case may be, any
				other items of income, gain, loss or deduction of the trust or estate
				recognized for federal income tax purposes but not reflected in distributable
				net income as provided in §
									12-713(a)-2
				of this Part, to the extent such items are derived from or connected with
				Connecticut sources, as determined in accordance with the applicable
				regulations of Part II as in the case of a nonresident individual.
(b) While this section pertains to Section
				12-713(a)
				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
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-713(a)-4 - Items derived from or connected with Connecticut sources of a nonresident trust or estate

Current through July 10, 2024
(a) The source of
				items of income, gain, loss and deduction of a nonresident trust or estate is
				determined in accordance with the applicable regulations of Part II as in the
				case of a nonresident individual. Thus, an item of income, gain, loss or
				deduction, including any item comprising income in respect of a decedent, is
				considered derived from or connected with Connecticut sources when the item is
				attributable to (1) the ownership by the trust or estate of any interest in
				real or tangible personal property in Connecticut; (2) a business, trade,
				profession or occupation carried on in Connecticut by the trust or estate; or
				(3) the ownership of shares in an S corporation by the trust or estate, to the
				extent determined under §
									12-712(a)(2)-1
				of Part VII.
(b) While this section
				pertains to Section
				12-713(a)
				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.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-714(a)-1 - Share of a nonresident trust, estate or beneficiary in income from Connecticut sources

Current through July 10, 2024
(a) A nonresident
				trust or estate's taxable income derived from or connected with sources within
				this state includes its share of federal distributable net income, after taking
				into consideration any applicable Connecticut modifications described in
				§§
									12-701(a)(10)-2
				and
				12-701(a)(10)-3
				of this Part, to the extent such share is derived from or connected with
				sources within this state. Such share is in proportion to such trust or
				estate's share of federal distributable net income.
(b) The share of a nonresident beneficiary in
				items of trust or estate income, gain, loss and deduction derived from or
				connected with sources within this state is in proportion to such beneficiary's
				share of federal distributable net income.
(c) The share of a trust or estate in federal
				distributable net income is the amount, if any, by which the federal
				distributable net income exceeds the aggregate of the shares therein of all its
				beneficiaries.
(d) A nonresident
				trust or estate shall determine those items of income, gain, loss and deduction
				entering into the definition of federal distributable net income which are
				derived from or connected with sources within Connecticut under the applicable
				regulations of Part II. Such distributable net income from Connecticut sources
				includes Connecticut modifications to the extent the modified amount has not
				been included in federal distributable net income. (For example, tax exempt
				interest is included in determining federal distributable net income, thus
				eliminating the need to make a Connecticut modification as to this
				amount.)
(e) While this section
				pertains to Section
				12-714(a)
				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
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-714(a)-2 - Character of items

Current through July 10, 2024
(a) Each of the
				trust or estate items of income, gain, loss or deduction has the same character
				for Connecticut income tax purposes as for federal income tax purposes. Where
				an item is not characterized for federal income tax purposes, the item has the
				same character as if realized directly from the source from which realized by
				the trust or estate, or incurred in the same manner as incurred by the trust or
				estate. The same is true if a trust or estate item is not required to be taken
				into account for federal tax purposes (such as interest on bonds of the State
				of California).
(b) While this
				section pertains to Section
				12-714(a)
				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
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-714(b)-1 - Special rule where a trust or estate has no federal distributable net income (Repealed)

Current through July 10, 2024
For 2014 repeal, see Sec. 54 of Public Act 14-187. (June
					 11, 2014)
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-716(a)-1 - Allocating the Connecticut fiduciary adjustment among trust or estate and its beneficiaries

Current through July 10, 2024
(a)
General
. Ordinarily, the Connecticut fiduciary adjustment is
				allocated among a trust or estate and its beneficiaries in proportion to their
				respective shares of the distributable net income, as defined in the Internal
				Revenue Code, of the trust or estate.
(1) The
				allocation of the Connecticut fiduciary adjustment is unaffected by (A) whether
				a trust or estate is a resident, and (B) whether any or all of the
				beneficiaries are residents. A beneficiary, in computing Connecticut adjusted
				gross income, shall add to or subtract from, as the case may be, federal
				adjusted gross income such beneficiary's share of the fiduciary
				adjustment.
(2) Allocation of the
				fiduciary adjustment according to the general rule stated in subdivision (1) of
				this subsection is illustrated by the following example:
Example: The Connecticut fiduciary adjustment of an estate is
				  $1,000. The estate has federal distributable net income of $5,000, out of which
				  it distributes $3,000 to B, a resident beneficiary, and $1,500 to C, a
				  nonresident beneficiary. B's share is 60% of federal distributable net income,
				  and so 60% of the fiduciary adjustment ($600) is allocated to him and shall be
				  added to his federal adjusted gross income in determining his Connecticut
				  adjusted gross income. C's share of the distributable net income is 30%, and so
				  30% of the Connecticut fiduciary adjustment ($300) is allocated to her. Ten
				  percent of the distributable net income was not distributed by the estate to
				  any beneficiary, and so 10% of the fiduciary adjustment ($100) is allocated to
				  the estate and shall be added to the federal taxable income of the estate in
				  determining its Connecticut taxable income.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part IV - Resident and nonresident trusts and estates › Section 12-716(b)-1 - Method of attributing certain modifications among trust or estate and beneficiaries

Current through July 10, 2024
(a)
General.
(1) Where the
				Connecticut fiduciary adjustment consists of or relates to items of income,
				gain, loss, or deduction which are charged or credited to corpus or principal
				for probate or trust accounting purposes, under local law or the governing
				instrument, as described in subdivision (2) of this subsection, or items in
				which income beneficiaries do not share pro rata, as described in subdivision
				(3) of this subsection, the fiduciary shall, in lieu of determining the share
				of the fiduciary adjustment under §
										12-716(a)-1
				of this Part, attribute the respective shares of a trust or estate and its
				beneficiaries in such fiduciary adjustment:
(A) by attributing the modifications
				described in §§
											12-701(a)(10)-2
				and
				12-701(a)(10)-3
				of this Part to the trust, estate, or beneficiaries, as the case may be, in the
				same manner in which the items of income, gain, loss, or deduction which gave
				rise to such modifications are attributed to the trust, estate, or
				beneficiaries under local law or the governing instrument, and
(B) by allocating the remainder of the
				modifications which comprise the fiduciary adjustment in accordance with
				subsections (a) or (b) of §
											12-716(a)-1
				of this Part.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part V - Filing status › Section 12-702(c)(1)-2 - Relief of spouse from Connecticut income tax liability on joint Connecticut income tax return

Current through July 10, 2024
(a) If a joint
				Connecticut income tax return was filed, pursuant to §
									12-702(c)(1)-1
				of this Part, on which there is a substantial understatement of Connecticut
				income tax attributable to grossly erroneous items of one spouse, the other
				spouse (the "innocent spouse") shall be relieved of liability for such
				understated Connecticut income tax (including interest, penalties and other
				amounts) for such taxable year if:
(1) the
				spouse seeking relief establishes that, in signing such return, he or she did
				not know, and had no reason to know, that there was such substantial
				understatement; and
(2) taking into
				account all the facts and circumstances, including whether or not the spouse
				seeking relief benefited directly or indirectly from the grossly erroneous
				items, it is inequitable to hold such spouse liable for the understated
				Connecticut income tax for such taxable year.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part V - Filing status › Section 12-702(c)(1)-3 - Enrolled member of federally recognized tribe

Current through July 10, 2024
(a)
In general
. Income of an enrolled member of a federally recognized
				tribe is exempt from Connecticut income tax as long as the member (i) resides
				in Indian country and (ii) only has income that is derived from or connected
				with sources within Indian country. Income of an enrolled member of a federally
				recognized tribe is subject to Connecticut income tax in the same manner as if
				the person were not an enrolled member if the member does not reside in Indian
				country. See McClanahan v. State Tax Commission, 411 U.S. 164 (1973), White
				Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980) and Oklahoma Tax
				Commission v. Sac and Fox Nation, 508 U.S. , 124 L. Ed. 2d 30 (1993).
(b)
Unmarried member residing in Indian
				country
. Every enrolled member who is unmarried and who resides in
				Indian country located within Connecticut-
(1)
				all of whose Connecticut adjusted gross income is derived from or connected
				with sources within Indian country, shall be exempt from Connecticut income
				tax. Such member shall file a Connecticut income tax return and write "exempt
				under section 12-702(c)(1)-3(b) " thereon.
(2) only some of whose Connecticut adjusted
				gross income is derived from or connected with sources within Indian country,
				shall be subject to Connecticut income tax. His or her Connecticut income tax
				liability shall be determined by multiplying his or her Connecticut income tax
				liability calculated as if he or she were not an enrolled member by a fraction,
				the numerator of which is Connecticut adjusted gross income that is not derived
				from or connected with sources within Indian country and the denominator of
				which is Connecticut adjusted gross income. Such member shall write "subject to
				tax under section 12-702(c)(1)-3(b) " on his or her Connecticut income tax
				return.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part VI - Credit for income taxes paid to another jurisdiction › Section 12-704(a)-1 - 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

Current through July 10, 2024
(a)
Individuals
.
(1) Where a resident or part-year resident
				individual has paid income tax to a qualifying jurisdiction (as defined in
				§
										12-704(a)-4 of this
				Part) on income derived from or connected with sources therein, such individual
				is allowed a credit against the Connecticut income tax on account of the income
				tax paid to such qualifying jurisdiction to the extent permitted by this
				Part.
(2) If a resident or
				part-year resident individual claims a credit against Connecticut income tax
				under this Part, such person shall attach to the Connecticut income tax return
				a copy of the income tax return filed with the qualifying
				jurisdiction(s).