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  Individual Income Tax
    Filing/Completing Return
    Nonresidents/Part Year Residents

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  Who is a Resident, Part-Year Resident, Nonresident?
  Question
 

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

  Answer
 

Resident, Part-Year Resident, or Nonresident

You are a resident for the taxable year if:
  • 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-1040.  See the instructions booklet for the 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.

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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