2023 State of CT Income Tax Filing Requirements
CT Resident Income Tax Return
You must file a Connecticut resident income tax return if you were a resident of CT for the entire year and any of the following applies to you for the 2023 calendar year:
- You had CT income tax withheld;
- You made estimated tax payments to CT;
- You made an extension payment to CT;
- You meet the gross income test (see below);
- You had a federal alternative minimum tax liability;
- You are claiming the Connecticut earned income tax credit (CT EITC); or
- You had a Pass-Through Entity Tax Credit (PE Tax Credit).
If none of the above apply, do not file a CT resident income tax return.
CT Gross Income Test
Filing Status | Gross Income1 is at least |
---|---|
Single | $15,000 |
Married Filing Jointly | $24,000 |
Married Filing Separately | $12,000 |
Head of Household | $19,000 |
Qualifying Surviving Spouse | $24,000 |
1 Gross income generally means all income you received from all sources in the form of money, goods, property, services, not exempt from federal income tax, and any additions to income required to be reported on Form CT-1040, Schedule 1.
For items of gross income generally pertaining to students, please refer to IRS Publication 970, Tax Benefits for Education, Chapter 1, Scholarships, Fellowships, Grants and Tuition Reductions and the IRS web page for students, Student’s Page - Higher Education.
CT Non-resident and Part-year Resident Income Tax Return
You must file a Connecticut Non-resident or Part-Year resident income tax return if you were a nonresident or part-year resident of CT for the year and any of the following applies to you for the 2023 calendar year:
- You had CT income tax withheld;
- You made estimated tax payments to CT;
- You made a CT extension payment;
- You were a part-year resident who meets the gross income test (see above) or who had a federal alternative minimum tax liability;
- You were a non-resident with any CT source income who meets the gross income test (see above) or had a federal alternative minimum tax liability; or
- You had a Pass-Through Entity Tax Credit (PE Tax Credit) and your PE did not elect to remit composite income tax payments on your behalf.
If none of the above apply, you are not required to file a CT Nonresident or Part-Year resident income tax return.
For information on residency, please refer to the Form CT-1040 Instructions.
Note: This guide does not address tax filing obligations for states other than Connecticut. If you were a resident of another state for all or part of the calendar year 2023 and/or you earned income in another state in 2023, you may be required to file tax returns in additional states.