The Connecticut Department of Revenue Services collects all income tax for the state. Most residents file Form CT-1040, the 2010 Resident Income Tax Return, as required by law in order to pay owed tax or receive a state tax refund. Not all part and full-time residents of the state need submit an income tax return, depending upon the source and amount of their income.
Individuals who live primarily in another state do not need to file Connecticut state income taxes unless they derive income from employment activities in the state. To qualify for part-time residency status, nonfilers must not have spent more than 183 days in Connecticut over the past tax year. Even if they spend fewer than 183 days annually in the state, individuals cannot use a home in the state of Connecticut as their primary residence. These rules apply to all residents within the state regardless of whether they are U.S. citizens, U.S. nationals or resident aliens.
Full- and part-time residents of the state who earn income exclusively from U.S. savings bonds, U.S. Treasury notes and Connecticut state and local bonds do not need to file state tax returns, because the state of Connecticut does not tax these investments. According to Chapter 224 Section 12-506 of the Connecticut Statutes, taxpayers do not owe tax on all capital gains and dividends totaling less than $54,000 a year as of 2011. If an investor earns less than this amount per year, he does not have to file a return.
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If a single Connecticut full- or part-time resident earns more than $13,000 in gross income from wages, salaries and commissions for the 2010 tax year, he does not have to file an income tax return. Married individuals or civil partners filing separately must file a return if they exceed $12,000 in Connecticut income annually. Heads of households with a dependent do not have to file a return if they made less than $19,000 in 2010, while married couples and civil partners only file if they earn more than $24,000.
Even if individuals fall below the earning thresholds set by the Department of Revenue Services for the 2010 tax year, the department requires them to submit an income tax return if they had income tax withheld from paychecks, made estimated tax payments to the state or were liable for the federal alternative minimum tax, according to the Office of International Students and Scholars at Yale University.