Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part V - Filing status › Section 12-702(c)(1)-1 - Connecticut income tax returns of husband and wife

Current through July 10, 2024
(a)
Separate federal income tax returns
. If a husband and wife file
				federal income tax returns as married individuals filing separately, they shall
				also determine their Connecticut taxable income on separate Connecticut income
				tax returns as married individuals filing separately. Each spouse, in computing
				his or her federal tentative minimum tax for Connecticut alternative minimum
				tax purposes, shall compute it as a married individual filing
				separately.
(b)
Joint federal
				income tax returns
. The federal rules for determining whether a husband
				and wife qualify for filing a joint federal income tax return also apply for
				Connecticut income tax purposes. If a husband and wife (other than a husband
				and wife described in subsection (c) or (d) of this section) file a joint
				federal income tax return, or if neither spouse files a federal income tax
				return, they shall file a joint Connecticut income tax return even though one
				spouse has no income, in which event their income tax liabilities shall be
				joint and several and each shall be liable for the entire income tax on such
				joint return. The provisions of this subsection also apply to a husband and
				wife where each is a part-year resident and has the same period of
				residence.
(c)
Husband and
				wife with different resident status
.
(1) Resident or nonresident married to
				part-year resident. If one spouse is a resident and the other spouse is a
				part-year resident, the resident spouse and the part-year resident spouse shall
				each file a separate Connecticut income tax return as a married individual
				filing separately, regardless of whether the spouses file joint or separate
				federal income tax returns. If one spouse is a nonresident and the other spouse
				is a part-year resident, the part-year resident spouse (and the nonresident
				spouse, if otherwise required to file a Connecticut income tax return) shall
				file a separate Connecticut income tax return as a married individual filing
				separately, regardless of whether the spouses file joint or separate federal
				income tax returns. The provisions of this subsection also apply to a husband
				and wife where each is a part-year resident but each has a different period of
				residence.
(2) Resident married to
				nonresident. If one spouse is a resident and the other spouse is a nonresident,
				the resident spouse (and the nonresident spouse, if otherwise required to file
				a Connecticut income tax return) shall file a separate Connecticut income tax
				return as a married individual filing separately, unless the spouses file a
				joint federal income tax return, and they elect to file a joint Connecticut
				resident income tax return in which their joint Connecticut taxable income is
				determined as if both were residents. If the spouses file such a joint
				Connecticut resident income tax return, they shall be jointly and severally
				liable for the entire Connecticut income tax on such return. Such spouses may
				revoke their election to file a joint Connecticut income tax return, even if
				they have not or cannot revoke their election to file a joint federal income
				tax return. If they file separate Connecticut income tax returns, their income
				tax liabilities shall be separate.