Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XI - Returns › Section 12-740-1 - Who must file a Connecticut income tax return

Current through July 10, 2024
(a)
				Except as otherwise provided in these sections, a Connecticut income tax return
				shall be made and filed by or for:
(1) every
				resident individual having federal gross income, increased by any applicable
				modifications as set forth in §
										12-701(a)(20)-2
				of Part I, in excess of such individual's Connecticut personal
				exemption;
(2) every resident trust
				or estate that either had a federal fiduciary income tax return filed for it or
				that had any Connecticut income;
(3) every nonresident individual having:
(A)
(i)
				income derived from or connected with Connecticut sources, as determined under
				Part II, and
(ii) federal gross
				income, increased by any applicable modifications as set forth in §
												12-701(a)(20)-2
				of Part I, in excess of such individual's Connecticut personal exemption;
				or
(B) incurred a net
				operating loss for Connecticut income tax purposes but not for federal income
				tax purposes; or
(C) incurred a net
				passive activity loss or net capital loss for Connecticut income tax purposes
				but did not incur a net passive activity loss or net capital loss,
				respectively, for federal income tax purposes;
(4) every part-year resident individual
				meeting any of the following conditions:
(A)
(i) such individual has income derived from
				or connected with sources within Connecticut (as determined under Part III),
				and
(ii) such individual's federal
				gross income, increased by any applicable modifications as set forth in §
												12-701(a)(20)-2
				of Part I, exceeds such individual's Connecticut personal exemption;
				or
(B) such individual
				is a nonresident of Connecticut at the close of the taxable year and has
				incurred a net operating loss for Connecticut income tax purposes but did not
				incur a net operating loss for federal income tax purposes; or
(C) such individual is a nonresident of
				Connecticut at the close of the taxable year and has incurred a net passive
				activity loss or net capital loss for Connecticut income tax purposes but did
				not incur a net passive activity loss or net capital loss, respectively, for
				federal income tax purposes;
(5) every nonresident trust or estate meeting
				any of the following conditions:
(A) such
				trust or estate has income derived from or connected with Connecticut sources,
				as determined in accordance with the applicable regulations of Parts II and IV
				as in the case of a nonresident individual; or
(B) such trust or estate incurred a net
				operating loss for Connecticut income tax purposes, but not for federal income
				tax purposes; or
(C) such trust or
				estate incurred a net passive activity loss or net capital loss for Connecticut
				income tax purposes but did not incur a net passive activity loss or net
				capital loss, respectively, for federal income tax purposes;
(6) every part-year resident trust
				meeting any of the following conditions:
(A)
				such trust had a federal fiduciary income tax return filed for it; or
(B) such trust had any Connecticut income
				during the residency portion of its taxable year; or
(C) such trust had income derived from or
				connected with Connecticut sources, as determined under Parts II and IV as in
				the case of a nonresident individual, during the nonresidency portion of its
				taxable year; or
(D) such trust is
				a nonresident of Connecticut at the close of the taxable year and has incurred
				a net operating loss for Connecticut income tax purposes but did not incur a
				net operating loss for federal income tax purposes; or
(E) such trust is a nonresident trust at the
				close of the taxable year and has incurred a net passive activity loss or net
				capital loss for Connecticut income tax purposes but did not incur a net
				passive activity loss or net capital loss, respectively, for federal income tax
				purposes; and
(7) every
				person seeking a refund, even though a Connecticut income tax return would not
				otherwise be required under the preceding conditions.