Q. Who is considered a Resident, Part-Year resident, Nonresident?

Resident, Part-Year Resident, or Nonresident

• Connecticut was your domicile (permanent legal residence) for the entire taxable year; or
• You maintained a permanent place of abode in Connecticut during the entire taxable year and spent a total of more than 183 days in Connecticut during the taxable year.

Nonresident aliens who meet either of these conditions are considered Connecticut residents even if federal Form 1040NR-EZ or federal Form 1040NR is filed for federal income tax purposes. If you are a resident and you meet the requirements for Who Must File a Connecticut Resident Return for the taxable year, you must file Form CT-1040EZ or Form CT-1040.  See the instructions booklet for either form for information on Who Must File.

You are a part-year resident for the taxable year if you changed your permanent legal residence by moving into or out of Connecticut during the taxable year. If you are a part-year resident, you may not elect to be treated as a resident individual.

If you are a part-year resident and you meet the requirements for Who Must File Form CT-1040NR/PY for the taxable year, you must file Form CT-1040NR/PY.

You are a nonresident for the taxable year if you are neither a resident nor a part-year resident for the taxable year.

If you are a nonresident and you meet the requirements for Who Must File Form CT-1040NR/PY for the taxable year, you must file Form CT-1040NR/PY.  See the instructions booklet for information on Who Must File.