reglab/statecodes huggingface dataset:
Connecticut Administrative Code › Title 12 - Taxation › 689 - Electronic Funds Transfer › Section 12-689-1 - Definitions

Current through July 10, 2024
(a) For the purpose of sections
			 12-689-2,
			 12-689-3,
			 and
			 12-689-4
			 of the Regulations of Connecticut State Agencies:
(1) "ACH" or "automated clearing house" means
			 a funds transfer system that is governed by the Operating Rules and the
			 Operating Guidelines published by the National Automated Clearing House
			 Association (ACH Rules) and that provides for the interbank clearing of
			 electronic entries for participating banks;
(2) "ACH credit" means an electronic transfer
			 of funds cleared through the ACH system in which a taxpayer's bank, upon
			 instructions from the taxpayer, originates an entry crediting the bank account
			 designated by the department and debiting the taxpayer's bank account for the
			 amount of the payment to the department;
(3) "ACH debit" means an electronic transfer
			 of funds cleared through the ACH system in which the department's designated
			 agent, upon instructions from a taxpayer, originates an entry debiting the
			 taxpayer's bank account and crediting the bank account designated by the
			 department for the amount of the payment to the department;
(4) "Addenda record" means information that
			 is required by the department to be transmitted in an approved electronic
			 format for the proper identification of a payment in an ACH credit
			 transaction;
(5) "Business day"
			 means a day other than Saturday, Sunday or a legal holiday;
(6) "Commissioner" means "commissioner" as
			 defined in section
			 12-685 of
			 the Connecticut General Statutes;
(7) "Department" means "department" as
			 defined in section
			 12-685 of
			 the Connecticut General Statutes;
(8) "Electronic funds transfer" or "EFT"
			 means "electronic funds transfer" as defined in section
			 12-685 of
			 the Connecticut General Statutes;
(9) "Legal holiday" means "legal holiday" as
			 defined in section
			 12-39a
			 of the Connecticut General Statutes;
(10) "Person" means "person" as defined in
			 section
			 12-685 of
			 the Connecticut General Statutes; and
(11)
Connecticut Administrative Code › Title 12 - Taxation › 689 - Electronic Funds Transfer › Section 12-689-2 - Means of electronic funds transfer approved by the department

Current through July 10, 2024
(a)
Approved EFT methods
. The
			 means of EFT approved by the department are the ACH debit method and the ACH
			 credit method. A taxpayer that is required to pay taxes by EFT shall choose
			 either the ACH debit method or the ACH credit method.
(b)
Using the ACH debit method
.
(1) In an ACH debit transaction, the
			 department or its designated agent originates the transaction when it gets
			 instructions from a taxpayer. The transaction debits the taxpayer's bank
			 account and credits the department's bank account for the payment to the
			 department. In an ACH debit transaction, the department is responsible for the
			 accuracy of the transmission.
(2) A
			 taxpayer that uses the ACH debit method shall give the department's designated
			 agent the information needed to complete a timely ACH debit
			 transaction.
(3) The department's
			 designated agent shall validate the payment information and give the taxpayer a
			 confirmation number. The confirmation number verifies when the designated agent
			 received the necessary payment information. The confirmation number is not
			 proof of payment. The taxpayer shall keep this confirmation number.
Connecticut Administrative Code › Title 12 - Taxation › 689 - Electronic Funds Transfer › Section 12-689-3 - Notification of requirement to pay tax by electronic funds transfer

Current through July 10, 2024
(a)
Department's notice to
			 taxpayers
. The department shall give notice of the requirement to pay
			 tax by EFT to each taxpayer that is so required. The department's notice shall
			 identify the type of tax that shall be paid by EFT and the tax period to which
			 the requirement first applies. If the taxpayer has chosen the ACH debit method
			 to pay the tax, the taxpayer shall also provide in writing the type and number
			 of the taxpayer's bank account from which the tax will be paid by EFT, and the
			 routing transit number of the taxpayer's bank.
(b)
Information to be provided by the
			 taxpayer
.
(1) When the department gives
			 a taxpayer notice of the requirement to pay tax by EFT, the taxpayer promptly
			 shall advise the department, in writing, of the type of EFT method described in
			 section
			 12-689-2
			 of the Regulations of Connecticut State Agencies that the taxpayer has chosen
			 to pay the tax, and the name and address of the taxpayer's bank.
(2) Taxpayers that choose the ACH debit
			 method to pay the tax shall also advise the department, in writing, of the type
			 and number of the taxpayer's bank account from which the tax will be paid by
			 EFT, and the routing transit number of the taxpayer's bank.
Connecticut Administrative Code › Title 12 - Taxation › 689 - Electronic Funds Transfer › Section 12-689-4 - Timely initiation of electronic funds transfer

Current through July 10, 2024
(a)
Criteria for a timely electronic
			 funds transfer
.
(1)
General
			 criteria
. An EFT is timely if: the EFT process has been completed; the
			 funds have been deposited in the department's designated bank account; and the
			 funds are available for immediate use by the state of Connecticut on or before
			 the due date for the tax.
(2) For
			 purposes of this section, when an employer remits income tax deducted and
			 withheld from employee wages, "due date" means the next business day after the
			 due date.
Connecticut Administrative Code › Title 12 - Taxation › 690 - Electronic Filing of Documents › Section 12-690-1 - Persons required by regulation to file documents electronically with the Department of Revenue Services

Current through July 10, 2024
(a)
Definitions
. As used in this section:
(1) "Department" means the Department of
			 Revenue Services.
(2) "Return
			 preparer" means, with respect to any Connecticut tax return, any person who
			 would be considered an "income tax return preparer", as defined in
			 26
			 U.S.C. §
										7701(a)(36)
			 and the regulations thereunder, if
			 26
			 U.S.C. §
										7701(a)(36)
			 applied to the Connecticut tax return. "Return preparer" does not mean, with
			 respect to any Connecticut tax return, any person who would not be considered
			 an "income tax return preparer", as defined in
			 26
			 U.S.C. §
										7701(a)(36)
			 and the regulations thereunder, if
			 26
			 U.S.C. §
										7701(a)(36)
			 applied to the Connecticut tax return.
(3) "Connecticut tax return" means any tax
			 return (and any application for extension of time to file such return) required
			 under the Connecticut General Statutes to be filed with the
			 Department.
(4) "Electronically"
			 means, with respect to a Connecticut tax return, filing that return by computer
			 transmission or by employing new technology specified by the
			 Department.
(5) "Look-back calendar
			 year" means, with respect to Connecticut tax returns required to be filed with
			 the Department for a tax imposed other than under Chapter 229 of the
			 Connecticut General Statutes, the calendar year during which the Department
			 provides notice that return preparers are required to file electronically the
			 return for such tax for each taxable period beginning on or after the first day
			 of the succeeding calendar year. "Look-back calendar year" means, with respect
			 to Connecticut tax returns required to be filed with the Department for a tax
			 imposed under Chapter 229 of the Connecticut General Statutes, calendar year
			 2004.
(6) "Effective date of this
			 section" means the date that the Department files this section in the office of
			 the Secretary of the State, following the approval of this section in
			 accordance with Chapter 54 of the Connecticut General Statutes.
Connecticut Administrative Code › Title 12 - Taxation › 690(c) - Signature Alternatives › Section 12-690(c)-1 - Signature alternative

Current through July 10, 2024
(a) Where the
			 Commissioner has permitted the filing of a return by telephone or by electronic
			 means, a person so permitted to file a return may, in lieu of filing a related
			 document on which such person's signature is affixed and at the direction of
			 the Commissioner, either state such person's name and such other information as
			 the Commissioner may require in order to provide sufficient identification of
			 such person, or provide a personal identification number, as designated by the
			 Department to such person, or both state such person's name and other required
			 information to provide sufficient identification, and provide a personal
			 identification number, as so designated, when requested to do so. The stating
			 by such person of such person's name or the providing of a personal
			 identification number, or both, when such person is requested to do so, shall
			 have the same validity, status and consequences as an actual signature by such
			 person on a paper return that is filed with the Department.
(b) A return that is filed by telephone or by
			 electronic means shall be treated as timely filed only if it is received by the
			 Department on or before the due date of such return. If the Department elects
			 to provide a confirmation number to each person filing a return by telephone or
			 by electronic means at the time of the filing of such return, such return shall
			 be treated as filed with the Department at the time such confirmation number is
			 provided.
(c) Whether a return is
			 filed by electronic means, by telephone or by filing a paper return, nothing in
			 this section shall excuse any person from the legal obligation to provide such
			 person's (1) name, address and social security number or federal employer
			 identification number and (2) sufficient required information to permit the
			 mathematical verification of any tax liability reported on such return. If the
			 Department elects to provide a confirmation number to each person filing a
			 return by telephone or by electronic means at the time of the filing of such
			 return, such person shall be treated as having provided such sufficient
			 required information at the time that such confirmation number is provided. Any
			 such confirmation number shall be retained by such person as proof of
			 filing.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part I - Resident individuals › Section 12-701(a)(1)-1 - Resident of this state

Current through July 10, 2024
(a)
General
. An individual may be a resident of Connecticut for income
				tax purposes, and taxable as a resident, even though he or she would not be
				deemed a resident for other purposes. As used in these sections, the terms
				"resident of this state" or "resident individual" include:
(1) all individuals domiciled in Connecticut,
				subject to the exceptions set forth in subsection (b) of this section;
				and
(2) any individual (other than
				an individual in the armed forces of the United States) who is not domiciled in
				Connecticut but who maintains a permanent place of abode in Connecticut, and
				spends in the aggregate more than 183 days of the taxable year in
				Connecticut.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part I - Resident individuals › Section 12-701(a)(20)-1 - Connecticut adjusted gross income of a resident individual (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 I - Resident individuals › Section 12-701(a)(20)-4 - Modification for Connecticut fiduciary adjustment

Current through July 10, 2024
(a)
				Where a resident individual is a beneficiary of a trust or estate, the
				individual's federal adjusted gross income shall be increased or decreased (as
				the case may be) by his or her share of the Connecticut fiduciary adjustment
				applicable to the trust or estate. The fiduciary adjustment is the net amount
				of modifications relating to trust or estate items of income, gain, loss or
				deduction, and is computed by the fiduciary on the Connecticut income tax
				return for the trust or estate. The fiduciary also allocates to each
				beneficiary such beneficiary's proportionate share of the fiduciary adjustment
				(see §
									12-701(a)(10)-1
				and §
									12-716(a)-1
				). Each beneficiary, on his or her Connecticut income tax return, shall apply
				the share of the fiduciary adjustment allocated to such beneficiary as a
				modification of federal adjusted gross income in order to determine Connecticut
				adjusted gross income. The failure of the fiduciary to compute the Connecticut
				fiduciary adjustment or to allocate to a beneficiary such beneficiary's share
				of such adjustment does not absolve the beneficiary of his or her
				responsibility to increase or decrease (as the case may be) his or her federal
				adjusted gross income by his or her share of such adjustment.
(b) While this section pertains to Section
				12-701(a)(20)
				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 I - Resident individuals › Section 12-701(a)(20)-5 - Modification of federal adjusted gross income for partnership income or loss reportable by resident partner

Current through July 10, 2024
(a) A partnership
				as such is not subject to the income tax. Individuals carrying on business as
				partners are liable for the income tax only in their individual capacities on
				their respective distributive shares of partnership income, whether or not such
				shares are actually distributed to them.
(b) Where a resident individual is a member
				of a partnership, the modifications prescribed by §
									12-701(a)(20)-2
				and §
									12-701(a)(20)-3
				of this Part shall be made with reference to items of partnership income, gain,
				loss or deduction which are reflected in such individual's federal adjusted
				gross income (see §
									12-715(a)-1
				of Part VII). If the partnership item is not characterized for federal income
				tax purposes, it has the same character for a partner as if it were realized
				directly by the partner from the source from which realized by the partnership,
				or incurred by the partner in the same manner as incurred by the partnership.
				The amount of the applicable modifications for each partner shall be computed
				in accordance with the regulations of Part VII.
(c) While this section pertains to Section
				12-701(a)(20)
				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 I - Resident individuals › Section 12-701(a)(20)-6 - Connecticut adjusted gross income of resident shareholder of S corporation

Current through July 10, 2024
(a) An S corporation as such is not subject
				to the income tax. Individuals who are shareholders of an S corporation are
				liable for the income tax in their individual capacities on their respective
				pro rata shares of S corporation income, whether or not such shares are
				actually distributed to them.
(b)
				Subject to the modifications described in §
									12-715(a)-2
				and §
									12-715(b)-2
				of Part VII, a resident shareholder's pro rata share of an S corporation's-
(1) separately computed income or loss is
				included in such shareholder's federal adjusted gross income and, therefore, is
				included in such shareholder's Connecticut adjusted gross income; and
(2) nonseparately computed income or loss is
				included in such shareholder's federal adjusted gross income and, therefore, is
				included in such shareholder's Connecticut adjusted gross income.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-700(b)-1 - Connecticut income tax imposed upon nonresident individuals (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 II - Nonresident individuals › Section 12-701(a)(2)-1 - Nonresident of this state (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 II - Nonresident individuals › Section 12-711(b)-2 - Income and deductions from Connecticut sources-general (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 II - Nonresident individuals › Section 12-711(b)-3 - Items attributable to real or tangible personal property in Connecticut

Current through July 10, 2024
(a) Connecticut
				adjusted gross income derived from or connected with sources within this state
				includes items of income, gain, loss and deduction entering into Connecticut
				adjusted gross income which are attributable to the ownership of any interest
				in, or disposition of, real or tangible personal property in Connecticut. Thus,
				Connecticut adjusted gross income derived from or connected with sources within
				this state includes rental income from real or tangible personal property in
				Connecticut or any interest therein, after deducting ordinary and necessary
				expenses attributable to the ownership, operation or maintenance of such
				property.
(b) The Connecticut
				adjusted gross income derived from or connected with Connecticut sources does
				not include items of income, gain, loss and deductions attributable to the
				ownership of any interest in real or tangible personal property located outside
				of Connecticut, even though rental payments in respect of the property may be
				made from a point within Connecticut.
(c) While this section pertains to Section
				12-711(b)
				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(b)-4 - Business, trade, profession or occupation carried on in Connecticut

Current through July 10, 2024
(a)
(1)
				Connecticut adjusted gross income derived from or connected with sources within
				this state includes items of income, gain, loss and deduction entering into
				Connecticut adjusted gross income which are attributable to a business, trade,
				profession or occupation carried on in Connecticut.
(2) A "business, trade, profession or
				occupation" (as distinguished from personal services as an employee) is carried
				on within Connecticut by a nonresident individual:
(A) when such nonresident individual
				occupies, has, maintains or operates desk space, an office, a shop, a store, a
				warehouse, a factory, an agency or other place where such nonresident's affairs
				are systematically and regularly carried on, notwithstanding the occasional
				consummation of isolated transactions outside Connecticut (this list is not
				intended to be all-inclusive); or
(B) if activities in connection with the
				business are conducted in Connecticut with a fair measure of permanency and
				continuity. An individual may enter into transactions for profit within
				Connecticut and yet not be engaged in a trade, business, profession or
				occupation within Connecticut. If an individual pursues an undertaking
				continuously as one relying on the profit therefrom for such taxpayer's income
				or part thereof, such taxpayer is carrying on a business, trade, profession or
				occupation. Notwithstanding the provisions of this subparagraph (B), a
				nonresident individual is not deemed to be carrying on a business, trade,
				profession or occupation in Connecticut if the nonresident's presence for
				business in this state is casual, isolated and inconsequential, as provided in
				subdivision (1) of subsection (c) of this section.
Example 1: A plumber, who is a resident of Rhode Island,
				  carries on his business from an office in Danielson, Connecticut. He has
				  maintenance contracts with housing authorities in the Worcester, Massachusetts
				  area which require him to regularly perform his services at various locations
				  in and around Worcester. This individual is considered to be carrying on
				  business in Connecticut (by reason of his office in this state) and in
				  Massachusetts (because his business is conducted there with a fair measure of
				  permanency and continuity).
Example 2: Assume the same facts as in Example 1, except that
				  the taxpayer carries on his business from an office in Auburn, Massachusetts
				  and has maintenance contracts with housing authorities in northeast
				  Connecticut. This individual is considered to be carrying on business in
				  Massachusetts (by reason of his office there) and in Connecticut (because his
				  business is conducted in this state with a fair measure of permanency and
				  continuity).
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(b)-6 - Deductions with respect to capital losses, passive activity losses and net operating losses

Current through July 10, 2024
(a) Connecticut
				adjusted gross income derived from or connected with sources within this state
				includes deductions entering into the Connecticut adjusted gross income of a
				nonresident individual with respect to capital losses, passive activity losses
				and net operating losses, but only to the extent that the items of income,
				gain, loss and deduction that entered into Connecticut adjusted gross income
				are based solely on items of income, gain, loss and deduction derived from or
				connected with Connecticut sources.
(b)
(1) The
				amount of any deduction allowed under this section shall be computed as it
				would be computed for federal income tax purposes if the Connecticut items of
				income, gain, loss and deduction were the only items making up the
				corresponding federal items of income, gain, loss and deduction for the
				particular year. Therefore, a nonresident shall recompute capital losses,
				passive activity losses and net operating losses as if such nonresident's
				federal adjusted gross income consisted only of items derived from Connecticut
				sources.
(2) The deduction of an
				item of loss or suspended loss from an S corporation in computing Connecticut
				adjusted gross income derived from or connected with Connecticut sources of a
				nonresident shareholder is limited to the shareholder's basis in the stock of
				the S corporation, as determined for federal income tax purposes. The same
				principles apply to nonresident partners.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(b)-7 - Compensation not constituting income derived from Connecticut sources

Current through July 10, 2024
(a)
Employees of interstate rail
				carriers, interstate motor carriers and interstate motor private
				carriers.
(1) Compensation paid by
				certain rail carriers. No part of the compensation paid by a rail carrier, as
				defined in
				49
				USC 10102, providing transportation subject
				to the jurisdiction of the surface transportation board under 49 USC, subtitle
				IV, part A to an employee who performs regularly assigned duties as such an
				employee on a railroad in more than one state shall be subject to the income
				tax laws of any state or political subdivision of that state, other than the
				state or political subdivision thereof of the employee's residence. (See
				49 USC
				11502.) Accordingly, where a nonresident
				individual is paid compensation as an employee by such a rail carrier for
				performing his or her regularly assigned duties on a railroad in more than one
				state, such compensation does not constitute income derived from or connected
				with connecticut sources even though the employee performed services in
				Connecticut.
(2) Compensation paid
				by certain motor carriers and certain motor private carriers. No part of the
				compensation paid by a motor carrier, as defined in
				49
				USC 13102(12), providing
				transportation subject to the jurisdiction under 49 USC, chapter 135,
				subchapter I or by a motor private carrier, as defined in
				49
				USC 13102(13), to an
				employee, as defined in
				49
				USC 31132, who performs regularly assigned
				duties in two or more states as such an employee with respect to a motor
				vehicle shall be subject to the income tax laws of any state or political
				subdivision of that state, other than the state or political subdivision
				thereof of the employee's residence. Accordingly, where a nonresident
				individual is paid compensation as such an employee with respect to a motor
				vehicle by such a motor carrier or motor private carrier for performing his or
				her regularly assigned duties in two or more states, such compensation does not
				constitute income derived from or connected with Connecticut sources even
				though the employee performed services in Connecticut. (See
				49 USC
				14503.)
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(b)-8 - Rentals and gains from the sale or exchange of real property

Current through July 10, 2024
(a) Income from, and deductions connected
				with, the rental of real property, and gain and loss from the sale, exchange or
				other disposition thereof, are not subject to apportionment under this Part but
				are considered to be entirely derived from or connect with the situs of such
				property.
(b) While this section
				pertains to Section
				12-711(b)
				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(b)-9 - Earnings of salespersons

Current through July 10, 2024
(a) Where
				compensation of a salesperson, agent or other employee is based in whole or in
				part upon commissions from sales, Connecticut adjusted gross income derived
				from or connected with sources within Connecticut is determined by multiplying
				the gross compensation earned from sales everywhere, determined as if the
				nonresident were a resident, by a fraction, the numerator of which is the
				amount of sales made within Connecticut and the denominator of which is the
				amount of sales made everywhere. The "amount of sales" is determined on the
				same basis as that on which the amount of sales is determined for purposes of
				figuring such individual's commissions. The determination of whether sales are
				made within Connecticut or elsewhere is based upon where the salesperson, agent
				or employee performs the activities in obtaining the order, not the location of
				the formal acceptance of the contract.
(b) While this section pertains to Section
				12-711(b)
				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(b)-10 - Employees compensated on mileage basis

Current through July 10, 2024
(a) Where an
				employee's wages are based on mileage, Connecticut adjusted gross income
				derived from or connected with sources within this state is determined by
				multiplying the employee's gross wages from the employment, wherever earned,
				determined as if the nonresident were a resident, by a fraction, the numerator
				of which is the employee's total mileage traveled in Connecticut and the
				denominator of which is the employee's total mileage upon which the employer
				computes total wages.
(b) While
				this section pertains to Section
				12-711(b)
				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(b)-11 - Wages of nonresident seamen

Current through July 10, 2024
(a)
(1) The income derived from Connecticut
				sources of a nonresident individual includes the full amount of compensation
				paid to such individual for the performance of regularly-assigned duties as a
				master, officer, or crewman on a vessel operating exclusively within
				Connecticut. His or her items of income, gain, loss and deduction derived from
				or connected with Connecticut sources include all of such items attributable to
				the performance of such duties.
(2)
(A) No part of the compensation paid to a
				nonresident individual for the performance of duties described in paragraph (B)
				of this subdivision shall be subject to the income tax laws of any state or
				political subdivision of that state other than the state and political
				subdivision in which such individual resides. See
				46 USC
				11108(b). Accordingly, where
				a nonresident individual is paid compensation for the performance of duties
				described in paragraph (B) of this subdivision, such compensation does not
				constitute income derived from or connected with Connecticut sources even
				though the individual performed services in Connecticut.
(B) This subdivision applies to a nonresident
				individual (i) who is engaged on a vessel to perform assigned duties in more
				than one state as a pilot licensed under
				46
				USC 7101 or authorized under the laws of a
				state, or (ii) who performs regularly-assigned duties while engaged as a
				master, as defined in
				46
				USC 10101, officer, or crewman on a vessel
				operating on the navigable waters of more than one state.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(b)-12 - Pension or other retirement benefit plans

Current through July 10, 2024
(a)
				Connecticut adjusted gross income derived from or connected with sources within
				this state does not include income distributed from a pension or retirement
				plan to nonresidents.
(b) While
				this section pertains to Section
				12-711(b)
				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(b)-13 - Income from vessels

Current through July 10, 2024
(a) Connecticut
				adjusted gross income derived from or connected with sources within this state
				does not include charter money or freight or passage payments with respect to a
				vessel that is operated exclusively between ports of Connecticut and foreign
				ports, or between ports of Connecticut and ports of other states, if the
				individual receiving the income maintains no regular agency in Connecticut and
				is not carrying on business in Connecticut, as determined under §
									12-711(c)-2
				and §
									12-711(c)-3
				of this Part.
(b) While this
				section pertains to Section
				12-711(b)
				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(b)-14 - Prizes, awards and similar payments

Current through July 10, 2024
(a) Except as
				otherwise provided in subsection (b) of this section, Connecticut adjusted
				gross income derived from or connected with sources within this state does not
				include prizes, awards and similar payments won by a nonresident individual,
				regardless of where the ticket was purchased or whether the nonresident was
				present in Connecticut at the time the prize or award was won.
(b)
(1) Any
				winnings derived from within this state by a nonresident individual carrying on
				gambling activities as a trade or business constitute Connecticut adjusted
				gross income derived from or connected with sources within
				Connecticut.
(2) Any winnings from
				a wager placed by a nonresident individual in a lottery conducted by the
				Connecticut Lottery Corporation, if the proceeds from such wager are required,
				under the Internal Revenue Code or regulations adopted thereunder, to be
				reported by the Connecticut Lottery Corporation to the Internal Revenue
				Service.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(b)-15 - Other methods of apportionment

Current through July 10, 2024
(a) Where the
				methods provided in this Part do not apportion items of income, gain, loss and
				deduction in a fair and equitable manner, the Commissioner may require a
				nonresident individual to apportion those items under such method as the
				Commissioner prescribes, as long as the prescribed method results in a fair and
				equitable apportionment. In addition, a nonresident individual may submit an
				alternate method of apportionment with respect to items of income, gain, loss
				and deduction attributable to a business, trade, profession or occupation
				carried on partly within and partly without Connecticut. The proposed method
				shall be fully explained in the Connecticut nonresident income tax return. If
				the method proposed by such individual is approved by the Commissioner, it may
				be used in lieu of the applicable method described in this Part.
(b) The methods provided in this Part are
				presumed to result in fair and equitable apportionment, and any person, whether
				it be the Commissioner or a nonresident individual, proposing an alternate
				method of apportionment shall bear the burden of establishing that the methods
				provided in this Part unfairly and inequitably attribute items of income, gain,
				loss or deduction to Connecticut.
(c) While this section pertains to Section
				12-711(b)
				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(b)-16 - Incentive stock options

Current through July 10, 2024
(a) Connecticut
				adjusted gross income derived from or connected with sources within this state
				includes, to the extent provided in this section, income from the disposition
				of stock that was purchased by an employee under an incentive stock option if,
				during the period beginning with the first day of the employee's taxable year
				during which such option was granted and ending with the last day of the
				employee's taxable year during which such option was exercised, the employee
				was performing services within Connecticut as an employee.
(b) If, during the period described in
				subsection (a) of this section, the employee's services were performed wholly
				within Connecticut, the amount by which the fair market value of the stock, at
				the time such option was exercised, exceeds the option price is compensation
				that is derived from or connected with sources within this state, provided, if
				the fair market value of the stock, at the time such option was exercised,
				exceeds the amount realized on the disposition of the stock, then only the
				amount of income that is recognized for federal income tax purposes shall be
				considered compensation that is derived from or connected with sources within
				this state.
(c) If, during the
				period described in subsection (a) of this section, the employee's services
				were performed partly within and partly without Connecticut, the portion of the
				amount by which the fair market value of the stock, at the time such option was
				exercised, exceeds the option price, that is derived from or connected with
				sources within this state is in the same ratio that, under §
									12-711(c)-5
				of this Part, the total compensation received from the employer during such
				period for services performed in this state bears to the total compensation
				received from the employer during such period for services performed both
				within and without this state.
(d)
				Whether or not the holding periods under section 422(a)(1) and (2) of the
				Internal Revenue Code are met, the difference between the amount realized on
				the disposition of the stock and the fair market value of the stock, at the
				time such option was exercised, is income or loss that is not derived from or
				connected with sources within this state.
(e) For purposes of this section-
(1) "disposition" means disposition, as
				defined in section 424(c) of the Internal Revenue Code;
(2) "stock" means stock, as defined in 26
				C.F.R. § 1.421-7(d);
(3)
				"option price" means option price, as defined in 26 C.F.R. § 1.421-7(e);
				and
(4) "incentive stock option"
				means incentive stock option, as defined in section 422(b) of the Internal
				Revenue Code.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(b)-18 - Nonqualified stock options

Current through July 10, 2024
(a) Connecticut
				adjusted gross income derived from or connected with sources within this state
				includes, to the extent provided in this section, income recognized under
				section 83 of the Internal Revenue Code in connection with a nonqualified stock
				option if, during the period beginning with the first day of the taxable year
				of the optionee during which such option was granted and ending with the last
				day of the taxable year of the optionee during which such option was exercised
				(or, if the option has a readily ascertainable fair market value, as defined in
				26 C.F.R. §
										1.83-7(b), at the time of
				grant, the taxable year during which such option was granted), the optionee was
				performing services within Connecticut. In determining whether the optionee was
				performing services within Connecticut, the regulations of this Part shall
				apply.
(b) If, during the period
				described in subsection (a) of this section, the optionee's services were
				performed wholly within Connecticut, any amount by which (1) the fair market
				value of the stock, at the time such option was exercised, exceeds (2) the
				option price, is compensation that is derived from or connected with sources
				within this state.
(c) If, during
				the period described in subsection (a) of this section, the optionee's services
				were performed partly within and partly without Connecticut, the portion of the
				amount by which the fair market value of the stock, at the time such option was
				exercised, exceeds the option price, that is derived from or connected with
				sources within this state is in the same ratio that the total compensation
				received from the grantor during such period for services performed in this
				state bears to the total compensation received from the grantor during such
				period for services performed both within and without this state.
(d) The difference between the amount
				realized on the disposition of the stock and the fair market value of the
				stock, at the time such option was exercised, is gain or loss that is not
				derived from or connected with sources within this state.
(e) While this section pertains to Section
				12-711(b)
				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(b)-19 - Nonqualified deferred compensation

Current through July 10, 2024
(a) Connecticut
				adjusted gross income derived from or connected with sources within Connecticut
				includes nonqualified deferred compensation that is attributable to services
				performed wholly within Connecticut.
(b) Connecticut adjusted gross income derived
				from or connected with sources within Connecticut does not include deferred
				compensation that is attributable to services performed wholly without
				Connecticut, whether or not the recipient was a nonresident individual at the
				time that the services were performed.
(c)
(1)
				Where the employee's services were performed partly within and partly without
				this state, Connecticut adjusted gross income derived from or connected with
				sources within Connecticut includes that proportion of the nonqualified
				deferred compensation included in Connecticut adjusted gross income that the
				total compensation received from the employer for the services performed in
				Conencticut during a period consisting of the portion of the taxable year prior
				to receipt of the nonqualified deferred compensation and the three immediately
				preceding taxable years bears to the total compensation received from the
				employer during such period for services performed within and without
				Connecticut. For purposes of this subsection, the compensation for services
				performed within Connecticut shall be determined separately for each taxable
				year or portion of a year in accordance with the applicable provisions of this
				Part.
(2) A determination on the
				basis of a period of time greater than the period referred to in subdivision
				(1) of this subsection may be made if the individual establishes, to the
				satisfaction of the Commissioner, the amount of his or her total yearly
				compensation for a longer period of time and the amount allocable to
				Connecticut in each year in accordance with the applicable provisions of this
				Part.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(c)-1 - Income and deductions partly from Connecticut sources

Current through July 10, 2024
Because Connecticut adjusted gross income derived from or
				  connected with sources within this state takes into account only items of
				  income, gain, loss and deduction derived from or connected with Connecticut
				  sources, an apportionment or allocation of items of income, gain, loss and
				  deduction is required when a nonresident individual, or a partnership in which
				  a nonresident individual is a member, carries on a business, trade, profession
				  or occupation partly within and partly without Connecticut.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(c)-2 - Business, trade, profession or occupation carried on wholly within Connecticut

Current through July 10, 2024
A business, trade, profession or occupation (as distinguished
				  from personal services as an employee) is carried on by a nonresident
				  individual wholly within Connecticut when the activities described in §
				  12-711(b)-4(a) of this Part are carried on solely within this state, and no
				  such activities are carried on outside Connecticut. This is so even though the
				  nonresident individual or such nonresident's representative travels outside
				  Connecticut for purposes of buying, selling, financing or performing any duties
				  in connection with the business, and even though sales may be made to, or
				  services performed for, or on behalf of, persons or corporations located
				  outside Connecticut. If a nonresident individual carries on a business, trade,
				  profession or occupation wholly within Connecticut, all of such nonresident's
				  items of income, gain, loss and deduction attributable to the business are
				  derived from or connected with Connecticut sources.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part II - Nonresident individuals › Section 12-711(c)-3 - Business, trade, profession or occupation carried on partly within and partly without Connecticut

Current through July 10, 2024
A business, trade, profession or occupation (as distinguished
				  from personal services as an employee) is carried on partly within and partly
				  without Connecticut when one or more of the activities described in §
				  12-711(b)-4(a) of this Part is systematically and regularly carried on within
				  Connecticut and one or more of such activities is systematically and regularly
				  carried on outside of Connecticut, or when one or more of such activities is
				  regularly and systematically carried on both within and without
				  Connecticut.