DRS: 12-740-08, Filing of returns by nonresident aliens or persons who have not been issued a social security number

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. § 12-740-8.  Filing of returns by nonresident aliens or persons who have not been issued a social security number.

(a) Nonresident aliens.

(1) The fact that a nonresident alien may be illegally earning income in the United States has no bearing on the nonresident alien's obligation to file a Connecticut income tax return or to pay Connecticut income tax. A nonresident alien who is a resident of Connecticut, as defined in Part I, or who is a nonresident of Connecticut but has Connecticut adjusted gross income derived from or connected with sources within this state, as the term is defined in Part II, shall file a Connecticut income tax return and pay Connecticut income tax if the requirements of § 12-740-1 of this Part are met, even though such nonresident alien is not or may not be required to file a federal income tax return or pay federal income tax.

(2) If a nonresident alien files a federal Form 1040NR with the Internal Revenue Service, such person shall attach a copy thereof to his or her Form CT-1040 or Form CT-1040NR/PY, as the case may be. Because the instructions to the Form CT-1040 or Form CT-1040NR/PY do not contain line references from the federal Form 1040NR, care should be taken when entering amounts from the federal Form 1040NR. The provisions of any income tax treaty between the United States and another country shall be disregarded for Connecticut income tax purposes, because no such treaty prohibits or restricts the imposition of State and local income taxes. Therefore, any federal Form 1040NR instructions referring to an income tax treaty between the United States and another country shall be disregarded in completing a Form CT-1040 or Form CT-1040NR/PY.

(3) If a nonresident alien does not file a federal Form 1040NR with the Internal Revenue Service, whether or not required to do so, he or she shall nonetheless fill in a federal Form 1040NR in order to complete a Form CT-1040 or Form CT-1040NR/PY, as the case may be. Because the instructions to the Form CT-1040 or Form CT-1040NR/PY do not contain line references from the federal Form 1040NR, care should be taken when entering amounts from the federal Form 1040NR. However, because the provisions of any income tax treaty between the United States and any other country do not apply for Connecticut income tax purposes, any instructions referring to an income tax treaty between the United States and another country shall be disregarded in completing a Form CT-1040 or Form CT-1040NR/PY. The nonresident alien shall write “PRO FORMA RETURN FOR CONNECTICUT INCOME TAX PURPOSES” at the top of the federal Form 1040NR and attach a copy to the Form CT-1040 or Form CT-1040NR/PY, as the case may be.

(4) If a nonresident alien has not been assigned a social security number and is not entitled to be issued a social security number, he or she shall be required to enter the IRS individual taxpayer identification number assigned to him or her by the Internal Revenue Service in the space provided for a social security number on the Form CT-1040 or Form CT-1040NR/PY, as the case may be.

(5) As used in this section, “nonresident alien” means a nonresident alien of the United States, as defined in section 7701(b)(1)(B) of the Internal Revenue Code .

(b) Persons (other than nonresident aliens) not issued a social security number.

(1) The fact that a person (other than a nonresident alien) may not be fulfilling his or her obligation to file a federal income tax return or to pay federal income tax has no bearing on his or her obligation to file a Connecticut income tax return or to pay Connecticut income tax.

(2) The fact that a person (other than a nonresident alien) may not be fulfilling his or her obligation to apply for and be issued a social security number has no bearing on his or her obligation to file a Connecticut income tax return or to pay Connecticut income tax. If such a person has not been issued a social security number, the word “NONE” shall be entered in the space provided for a social security number on the Form CT-1040 or Form CT-1040NR/PY, as the case may be.

(Adopted eff. 11-18-94 and applicable to taxable years commencing on or after 1-1-94; revised eff. 3-8-06.)