DRS: 12-700(b)-1, Connecticut income tax imposed upon nonresident individual

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications, 111 Phoenix Avenue, Enfield, CT 06082,  colp@jud.state.ct.us. Copies of DRS forms and publications are available at http://www.ct.gov/drs.

 

Conn. Agencies Regs. ß 12-700(b)-1. Connecticut income tax imposed upon nonresident individuals.

(a) Nonresident individuals compute their tentative Connecticut income tax liability as if they were resident individuals. Thus, the modifications to federal adjusted gross income which are made by a resident individual in determining Connecticut adjusted gross income are also made by a nonresident individual, any exemption allowed under Section 12-702 of the general statutes is taken, and the tax rate is applied, resulting in a tentative tax. After deduction from the tentative tax of any credit allowed under Section 12-703 of the general statutes, the difference is multiplied by a fraction, the numerator of which is Connecticut adjusted gross income derived from or connected with sources within this state, and the denominator of which is Connecticut adjusted gross income from all sources. The regulations of this Part are intended to assist in computing the amount to be included in the numerator.

(b) In cases where a nonresident individualís Connecticut adjusted gross income is less than such individualís Connecticut adjusted gross income derived from or connected with sources within this state, then (1) such individualís Connecticut adjusted gross income derived from or connected with sources within this state, reduced by the amount of the exemption allowed under section 12-702 of the General Statutes, shall be such individualís Connecticut taxable income derived from or connected with sources within this state (to which amount the tax rate is applied) and (2) such individualís Connecticut adjusted gross income derived from or connected with sources within this state shall be such individualís Connecticut adjusted gross income for the purpose of determining the credit allowed under section 12-703 of the General Statutes (which credit is then subtracted from the amount to which the tax rate is applied).

(c) While this section pertains to Section 12-700(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 12-740(a) of the general statutes.

(Effective November 18, 1994.)