Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 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 individual's Connecticut adjusted gross income is less than such individual's Connecticut adjusted gross income derived from or connected with sources within this state, then (1) such individual's 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 individual's Connecticut taxable income derived from or connected with sources within this state (to which amount the tax rate is applied) and (2) such individual's Connecticut adjusted gross income derived from or connected with sources within this state shall be such individual's 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.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-638-4 · Repealed, April 11, 2006
- 12-638-5 · Proof of expenditures for charitable purposes
- 12-638-6 · Person required to make expenditures; year in which credit
- 12-638-7 · Carrybacks
- 12-638-8 · Post-project audit
- 12-666-1 · Unreimbursed surcharge; worthless accounts receivable
- 12-689-1 · Definitions
- 12-689-2 · Means of electronic funds transfer approved by the department
- 12-689-3 · Notification of requirement to pay tax by electronic funds
- 12-689-4 · Timely initiation of electronic funds transfer
- 12-690-1 · Persons required by regulation to file documents…
- 12-690(c)-1 · Signature alternative
- 12-700(b)-1 · Connecticut income tax imposed upon nonresident…
- 12-700(c)-1 · Part-year resident individuals
- 12-700(c)-2 · Part-year resident trusts
- 12-701(a)(1)-1 · Resident of this state
- 12-701(a)(2)-1 · Nonresident of this state
- 12-701(a)(4)-1 · Resident trust or estate
- 12-701(a)(6)-1 · Change of residence of trust
- 12-701(a)(9)-1 · Connecticut taxable income of a resident trust or…
- 12-701(a)(10)-1 · Definition of Connecticut fiduciary adjustment
- 12-701(a)(10)-2 · Modifications comprising the Connecticut fiduciary
- 12-701(a)(10)-3 · Modifications comprising the Connecticut fiduciary
- 12-701(a)(10)-4 · Treatment of set-asides for charitable purposes
- 12-701(a)(11)-1 · Estimated tax