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  Part-year resident with student loan interest deduction

Q. How do I report my student loan interest deduction if I am a part-year resident or a nonresident who works in Connecticut?


A. If you are permitted to claim a deduction for student loan interest on the federal Form 1040, the student loan interest deduction must be prorated between the resident and nonresident portion of the year, in the same proportion as your income is prorated between the resident and nonresident portion of the year.  For example: If you are a nonresident whose adjusted gross income for the entire year is $40,000 and $10,000 (25%) of that income is reported on Schedule CT-SI, Line 15, (income from Connecticut sources), you would be entitled to claim 25% of the student loan deduction on Schedule CT-SI, Line 17. 

If you are a part-year resident with the same percentage of total income that is entered in Column B (and D) of Schedule CT-1040AW, you should enter that percentage of the student loan deduction on Line 19, Column B.  The remainder of the deduction should be entered on Line 19, Column C. 

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.


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