DRS: 12-711(b)-11, Wages of nonresident seamen

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Amended Effective 1/1/04  Old Version

Conn. Agencies Regs. 12-711(b)-11. Wages of nonresident seamen.

(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.

(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.

(Amended effective 1/1/04.)