Form CT-1040X Amended Connecticut Income Tax Return for Individuals

Transcription

1 Department of Revenue Services State of Connecticut (Rev. 12/13) Print type in blue black ink. On iginal return: Fm CT-1040X Amended Connecticut Income Tax Return f Individuals Single Head of household Married fi ling jointly Qualifying widow(er) Filing Married fi ling separately Status On this return: Single Head of household Married fi ling jointly Qualifying widow(er) Married fi ling separately Check if fi ling Fm CT-1040CRC, Claim of Right Credit Check if fi ling Fm CT-8379, Nonobligated Spouse Claim DRS use only 1. Federal adjusted gross income from federal Fm 1040, Line 37; Fm 1040A, Line 21; Fm 1040EZ, Line 4 1 Income 2. Additions, if any: See instructions Add Line 1 and Line Subtractions, if any: See instructions Connecticut adjusted gross income: Subtract Line 4 from Line 3. 5 Residents go to Line 10; Nonresidents and part-year residents go to Line 6. Nonresidents and Part-Year Residents Only Tax Payments Refund You Owe Your fi rst name and middle initial Last name Check if deceased If joint return, spouse s fi rst name and middle initial Last name Check if deceased Mailing address (number and street), apartment number, PO Box City, town, post offi ce State ZIP code City town of residence if different from above ZIP code 6. Enter your income from Connecticut sources from Schedule CT-SI. If less than equal to zero, enter Enter the greater of Line 5 Line 6. If zero, go to Line 10 and enter Income tax from Tax Calculation Schedule: See instructions Divide Line 6 by Line 5. If Line 6 is equal to greater than Line 5, enter Income tax: See instructions Credit f income taxes paid to qualifying jurisdictions: See instructions. Residents and part-year residents only Subtract Line 11 from Line Connecticut alternative minimum tax from Fm CT Add Line 12 and Line Credit f property tax paid on your primary residence mot vehicle, both: Residents only, see instructions Subtract Line 15 from Line 14. If less than equal to zero, enter Total allowable credits from Schedule CT-IT Credit, Part I, Line Connecticut income tax: Subtract Line 17 from Line Individual use tax: See instructions Total tax: Add Line 18 and Line Connecticut tax withheld: Enter amount from Line All 2013 estimated Connecticut income tax payments (including any overpayments applied from a pri year) and extension payments 22 A. Original amount as previously adjusted B. Net change increase (decrease).. 22a. Connecticut earned income tax credit: From Schedule CT-EITC, Line 16. Schedule must be attached. Residents only 22a 23. s paid with iginal return, plus additional tax paid after it was fi led: Do not include penalty and interest Total payments: Add Lines 21, 22, 22a and Overpayment, if any, as shown on iginal return as previously adjusted Subtract Line 25 from Line If Line 26 is greater than Line 20, Column C, enter the amount overpaid If Line 20, Column C, is greater than Line 26 enter the amount of tax due Interest: Multiply Line 28 by number of months fraction of a month, then by 1% (.01) you owe with this return: Add Line 28 and Line 29. you owe 30 See mailing instructions on reverse. Taxpayers must sign declaration on reverse F the year January 1 - December 31, 2013, other taxable year beginning, 2013, ending,. Social Security Number (SSN) Spouse s Social Security Number Your telephone number ( ) 20 Check the box below if you are amending your return as a result of federal another state s changes to your income tax return because you fi led a timely-amended federal other state s return. Enter the date of the federal other state s final determination below. See instructions on Page 4. Federal state changes Date: / / You must attach a copy of the IRS audit other state s results, federal Fm 1040X, Fm 1045, the other state s amended return, suppting documentation, and proof of the fi nal determination. C. Crect amount

2 State Income Tax Return Fms You can prepare and efile this tax fm on efile.com as part of your current Federal and/ State Tax Return on from: Early January until mid October You can start, prepare, and efile your tax return now You will just need to answer a few tax questions and the efile.com tax preparation software will select the crect tax fms f you. Attention If you missed the mid October efile deadline f the current tax year you have the following options to prepare and file your tax return: 1. You can download the State Tax fm here: state tax agency list/ 2. Wk online on your tax return with an efile Tax Professional Start wking with a LIVE TaxPRO 3. Download Federal tax fms by tax year, complete and mail to the IRS Download Federal Tax Fms Free Tax Tools, Calculats and Educats Head of Household Educat: head of household single qualifying person requirement tax tool/ Qualifying Child Dependent Educat: child test qualified dependent tax tool/ Qualifying Relative Educat: relative test dependent requirement tax tool/ Earned Income Tax Credit Educat: is the earned income tax credit eitc eic eligibility schedule calculat/ Child Tax Credit Educat: to qualify f child tax credit deduction requirements tool/ Got Tax Questions? Contact efile.com!

3 Reason(s) f amending return: Enter the line number f each item you are changing and give the reason f each change in the space below. Attach suppting fms and schedules f items changed. Write your name and SSN(s) on all attachments. Schedule 1 Modifications to Federal Adjusted Gross Income Enter all amounts as positive numbers. 31. Interest on state and local government obligations other than Connecticut Mutual fund exempt-interest dividends from non-connecticut state municipal government obligations other than Connecticut 32 Additions to Federal Adjusted Gross Income Subtractions From Federal Adjusted Gross Income 33. Reserved f future use Taxable amount of lump-sum distributions from qualifi ed plans not included in federal adjusted gross income Benefi ciary s share of Connecticut fi duciary adjustment: Enter only if greater than zero Loss on sale of Connecticut state and local government bonds Domestic production activity deduction from federal fm 1040, Line Other - specify Total additions: Add Lines 31 through 38. Enter here and on Line 2, Column C, on the front of this fm Interest on U.S. government obligations Exempt dividends from certain qualifying mutual funds derived from U.S. government obligations Social Security benefi t adjustment from Social Security Benefi t Adjustment Wksheet Refunds of state and local income taxes Tier 1 and Tier 2 railroad retirement benefi ts and supplemental annuities % of military retirement pay Benefi ciary s share of Connecticut fi duciary adjustment: Enter only if less than zero Gain on sale of Connecticut state and local government bonds Contributions to a Connecticut Higher Education Trust (CHET) account Enter CHET account number: Do not add spaces dashes Other - specify: Do not include out-of-state income Total subtractions: Add Lines 40 through 49. Enter here and on Line 4, Column C. 50 Schedule 2 Credit f Income Taxes Paid to Qualifying Jurisdictions - Residents and Part-Year Residents Only See instructions f Fm CT-1040 Fm CT-1040NR/PY. 51. Modified Connecticut Adjusted Gross Income 51 Column A Column B You must F each column, enter the following: Name Code Name Code attach a copy 52. Enter qualifying jurisdiction s name and two-letter code. 52 of your return 53. Non-Connecticut income included on Line 51 and repted on a filed with the qualifying jurisdiction s income tax return from Schedule 2 Wksheet. 53 qualifying 54. Divide Line 53 by Line 51. May not exceed jurisdiction(s) 55. Income tax liability: Subtract Line 15, Column C, from Line 10, Column C. 55 your credit will be 56. Multiply Line 54 by Line disallowed. 57. Income tax paid to a qualifying jurisdiction Enter the lesser of Line 56 Line Total credit: Add Line 58, all columns. Enter here and on Line 11, Column C. 59 Make your check payable to Commissioner of Revenue Services. To ensure proper posting of your payment, write your Social Security Number(s) (SSN) (optional) and 2013 Fm CT-1040X on your check. The Department of Revenue Services (DRS) may submit your check to your bank electronically. Your signature Date Home/cell telephone number recds. Paid preparer s signature Date Telephone number Preparer s SSN PTIN Firm s name, address, and ZIP code Mail to: Department of Revenue Services PO Box 2978 Hartfd CT Declaration: I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and crect. I understand the penalty f willfully delivering a false return document to DRS is a fi ne of not me than $5,0, imprisonment f not me than five years, both. The declaration of a paid preparer other than the taxpayer is based on all infmation of which the preparer has any knowledge. ( ) Sign here. Your address Keep a copy f Spouse s signature (if joint return) Date Daytime telephone number your ( ) ( ) Federal Employer Identifi cation Number CT-1040X (Rev. 12/13) Page 2 of 9

4 Schedule 3 Property Tax Credit See instructions. (Connecticut full-year residents only) Qualifying Property Name of Connecticut Tax Town District Primary Residence Auto 1 Description of Property If primary residence, enter street address. If mot vehicle, enter year, make, and model. Date(s) Paid / / 2013 / / 2013 / / 2013 / / 2013 Auto 2 (married fi ling jointly qualifying widow(er) only) / / 2013 / / 2013 Paid Total property tax paid: Add Lines 60, 61, and Maximum property tax credit allowed Enter the lesser of Line 63 Line Enter the decimal amount f your filing status and Connecticut AGI from the 2013 Property Tax Credit Table. If zero, enter the amount from Line 65 on Line Multiply Line 65 by Line Subtract Line 67 from Line 65. Enter here and on Line 15, Column C. Attach Schedule 3 to your return your credit will be disallowed. 68. Schedule 4 - Individual Use Tax - Do you owe use tax? Complete the Connecticut Individual Use Tax Wksheet on Page 32 of the Fm CT-1040 instruction booklet, Page 37 of the Fm CT-1040NR/PY instruction booklet, to calculate your use tax liability.. 69a. Total use tax due at 1%: From Connecticut Individual Use Tax Wksheet, Section A, Column 7 69a. 69b. Total use tax due at 6.35%: From Connecticut Individual Use Tax Wksheet, Section B, Column 7 69b. 69c. Total use tax due at 7%: From Connecticut Individual Use Tax Wksheet, Section C, Column 7 69c. 69. Individual use tax: Add Lines 69a through 69c. If no use tax is due, enter 0. Enter here and on Line 19, Column C. 69.,.,.,.,. Withholding schedule: Only enter infmation from your Schedule CT K-1, W-2, and 1099 fms if Connecticut income tax was withheld. Column A: Employer Federal ID Number Column B: CT Wages, Tips, etc. Check if from Schedule CT K-1 Column C: CT Income Tax Withheld 70a. - 70b. - 70c. - 70d. - 70e. - 70f. - 70g. - 70h. Enter additional Connecticut withholding from Supplemental Schedule CT-1040WH, Line Total Connecticut income tax withheld: Enter here and on Line 21, Column C. CT-1040X (Rev. 12/13) Page 3 of 9

5 Department of Revenue Services State of Connecticut (Rev 12/13) Fm CT-1040X Instructions f Amended Connecticut Income Tax Return Purpose: Use this fm to amend a previously-fi led 2013 Connecticut income tax return f individuals. This fm may not be used to amend any other year s return. Do not use this fm to amend Fm CT-1041 Fm CT-1065/CT-1120SI. Visit the Department of Revenue Services Taxpayer Service Center (TSC) at to fi le Fm CT-1040X online. If Fm CT-1040X is filed to have an overpayment of Connecticut income tax refunded credited, it must be fi led befe the Connecticut statute of limitations expires. Generally, the Connecticut statute of limitations f refunding crediting any Connecticut income tax overpayment expires three years You must file Fm CT-1040X in the following circumstances: 1. The IRS federal courts change crect your federal income tax return and the change crection results in your Connecticut income tax being overpaid underpaid after the due date of the return, but if a timely request f an extension of time to fi le a return was fi led, the statute of limitations expires three years after the extended due date of the return three years after the date of fi ling the return, whichever is earlier. If you were required to fi le an amended return, but failed to do so, a penalty may be imposed. Interest will also be assessed on any additional Connecticut income tax not paid on befe the due date. If you are fi ling Fm CT-1040X due to federal another state s changes crections to your federal other state s income tax return, you must check the box labeled Federal state changes and enter the date of the final determination on Page 1. File Fm CT-1040X no later than 90 days after final determination. If you fi le Fm CT-1040X no later than 90 days after the date of the final determination, any Connecticut income tax overpayment resulting from the fi nal determination will be refunded credited to you even if the Connecticut statute of limitations has otherwise expired. 2. You filed a timely amended federal income tax return and the amendment results in your Connecticut income tax being overpaid underpaid. 3. You claimed a credit f income tax paid to a qualifying jurisdiction on your iginal income tax return and the tax offi cials courts of the qualifying jurisdiction made a change crection to your income tax return and the change crection results in your Connecticut income tax being overpaid underpaid (by increasing decreasing the amount of your allowable credit). 4. You claimed a credit f income tax paid to a qualifying jurisdiction on your iginal income tax return and you fi led a timely amended income tax return with that qualifying jurisdiction and the amendment results in your Connecticut income tax being overpaid underpaid (by increasing decreasing the amount of your allowable credit). 5. If none of the above circumstances apply, but you made a mistake omission on your Connecticut income tax return and the mistake omission results in your Connecticut income tax being overpaid underpaid. File Fm CT-1040X no later than 90 days after final determination. If you fi le Fm CT-1040X no later than 90 days after the date of the fi nal determination, any Connecticut income tax overpayment resulting from fi ling the timely amended federal income tax return will be refunded credited to you even if the Connecticut statute of limitations has otherwise expired. File Fm CT-1040X no later than 90 days after final determination. If you file Fm CT-1040X no later than 90 days after the date of the final determination and you claimed credit f income tax paid to a qualifying jurisdiction on your iginal income tax return, any Connecticut income tax overpayment resulting from the final determination will be refunded credited to you even if the Connecticut statute of limitations has otherwise expired. File Fm CT-1040X no later than 90 days after final determination. If you file Fm CT-1040X no later than 90 days after the date of the final determination on a timely-amended return with a qualifying jurisdiction and you claimed credit f income tax paid to a qualifying jurisdiction on your iginal income tax return, any Connecticut income tax overpayment resulting from the final determination will be refunded credited to you even if the Connecticut statute of limitations has otherwise expired. File Fm CT-1040X no later than three years after the due date of your return, if you fi led a timely request f an extension of time to fi le, three years after the date of fi ling the return three years after the extended due date, whichever is earlier. Do not fi le Fm CT-1040X f any of the following reasons: To have an overpayment refunded instead of applied to next year s estimated tax to change your contributions to designated charities. The elections that you made on your iginal return cannot be changed by filing Fm CT-1040X. To amend your Connecticut income tax return f an earlier year to claim a credit f income tax paid on income included in your Connecticut adjusted gross income f that year and repaid in a later taxable year. File Fm CT-1040CRC, Claim of Right Credit, with your Connecticut income tax return f the later taxable year. Financial Disability: If you are fi nancially disabled, as defi ned in IRC 6511(h)(2), the time f having an overpayment of Connecticut income tax refunded credited to you is extended f as long as you are fi nancially disabled. You are considered fi nancially disabled if you are unable to manage your own affairs by reason of a medically determinable physical mental impairment that has lasted can be expected to last f a continuous period of not less than 12 months. You are not considered fi nancially disabled during any period that your spouse any other person is authized to act on your behalf in financial matters. See Policy Statement 21(14), Claims f Refund Made by Financially Disabled Individuals. CT-1040X (Rev. 12/13) Page 4 of 9

6 Line numbers on Fm CT-1040X may be different from the line numbers on your iginal return. Step 1: Check the box labeled Federal state changes on Page 1 if you are amending your return because the IRS federal court changed crected your federal income tax return, if tax offi cials courts of a qualifying jurisdiction made a change crection to an income tax return fi led with that jurisdiction and f which you claimed a credit in your Connecticut return f taxes paid to that jurisdiction, because you fi led a timely-amended federal other state s income tax return. Enter the date of the fi nal determination by the IRS by the other jurisdiction. Step 2: Refer to your iginal return and identify all the changes that need to be made. Step 3: Find the cresponding line items on Fm CT-1040X. Step 4: Complete Schedules 1, 2, 3, and 4. Enter the crected amounts f each line. If you are not making crections, enter the amounts repted on your iginal return. Step 5: Use Column A to enter the amounts shown on your iginal previously-adjusted return. Step 6: Use Column B to enter the net increase decrease f each line you are changing. Step 7: Explain each change in the space provided on Page 2 of Fm CT-1040X. Step 8: Use Column C to rept the crected amounts f each line. If there is no change, enter the amount from Column A in Column C. Fm CT-1040X Instructions Filing Status Generally, your fi ling status must match your federal income tax filing status f the year. However, when one spouse is a Connecticut resident a nonresident and the other spouse is a part-year resident, each spouse who is required to file a Connecticut income tax return must file as married filing separately. When one spouse is a Connecticut resident and the other is a nonresident, each spouse who is required to file a Connecticut income tax return must file as married filing separately, unless they file jointly f federal income tax purposes and they elect to be treated as if both were Connecticut residents f the entire taxable year. See Special Rules f Married Individuals in the instructions to Fm CT-1040 Fm CT-1040NR/PY. Line 2 and Line 4: Enter the amount from Schedule 1, Line 39, on Line 2, Column C, and the amount from Schedule 1, Line 50, on Line 4, Column C. Lines 6 through 9: Nonresidents and Part-Year Residents Only: Refer to your previously-fi led Fm CT-1040NR/PY when completing this section. Attach a copy of your crected Schedule CT-SI, Nonresident Part-Year Resident Schedule of Income from Connecticut Sources. Part-Year Residents: Also attach a copy of your crected Schedule CT-1040AW, Part-Year Resident Income Allocation. Line 8: Calculate the tax on the amount you entered on Line 7, Column C, using the 2013 Tax Calculation Schedule on Page 6. Enter the result on Line 8, Column C. Line 10: Residents: Calculate the tax on the amount you entered on Line 5, Column C, using the 2013 Tax Calculation Schedule on Page 6. Enter the result in Column C. Completing Fm CT-1040X Nonresidents and Part-Year Residents: Multiply Line 9, Column C, by Line 8, Column C. Enter the result in Column C. Line 11: Residents and Part-Year Residents: Enter the amount from Schedule 2, Line 59, in Column C. See instructions to Fm CT-1040 Fm CT-1040NR/PY. Line 13: If changes are being made to your Connecticut Alternative Minimum Tax, you must complete a crected Fm CT-6251, Connecticut Alternative Minimum Tax Return - Individuals. Write the wd Amended across the top and attach it to Fm CT-1040X. Line 15: Residents: Enter the amount from Schedule 3, Line 68, in Column C. You must attach Schedule 3 to your return your credit will be disallowed. Nonresidents and Part-Year Residents: Enter 0 in Column C. Line 17: If changes are being made to your allowable credits, you must complete a crected Schedule CT-IT Credit, Income Tax Credit Summary. Write the wd Amended across the top and attach it to Fm CT-1040X. You must also attach a crected Fm CT-8801, Credit f Pri Year Connecticut Minimum Tax f Individuals, Trusts, and Estates if the pri year alternative minimum tax credit is being changed. If you are filing a crected Fm CT-8801, write the wd Amended across the top and attach it to Fm CT-1040X. Line 19: Enter the amount from Schedule 4, Line 69, in Column C. Line 21: If changes are being made to your Connecticut income tax withholding, complete the Withholding Schedule on Fm CT-1040X, Page 3, and enter the total from Line 70 in Column C. You must complete all columns your withholding will be disallowed. Do not send W fms Schedule CT K-1 with your return. If the withholding you are repting is from Schedule CT K-1, check the box on the withholding schedule. If you have me than seven federal W-2 and 1099 fms Schedule CT K-1s, you must complete Supplemental Schedule CT-1040WH and attach it to the back of your amended Connecticut income tax return. Enter the total from Supplemental Schedule CT-1040WH, Line 3, on Line 70h, Column C. Line 22a: Connecticut Earned Income Tax Credit: Complete Schedule CT-EITC, Connecticut Earned Income Tax Credit, to calculate your earned income tax credit. Enter the amount from Schedule CT-EITC, Line 16. You must attach a copy of your schedule the credit will be disallowed. Only full-year residents can claim the Connecticut earned income tax credit (CT EITC). Part-year residents and nonresidents do not qualify f the credit. Interest Interest at 1% per month fraction of a month will continue to accrue from the iginal due date until the tax is paid in full. A month is measured from the sixteenth day of the fi rst month to the fi fteenth day of the next month. Any fraction of a month is considered a whole month. Schedules 1 Through 4 If you are making crections to any of these schedules (Modifi cations to Federal Adjusted Gross Income, Credit f Income Taxes Paid to Qualifying Jurisdictions, Property Tax Credit, and Individual Use Tax), refer to the Fm CT-1040 Fm CT-1040NR/PY instruction booklet f line instructions and schedules. Enter the crected amounts f each line. If you are not making crections, enter the amounts repted on your iginal return. Enter all amounts as positive numbers. CT-1040X (Rev. 12/13) Page 5 of 9

7 Tax Calculation Schedule Complete Lines 2, 4, 5, 6, and 8, using Tables A through E. 1. Enter Connecticut adjusted gross income (AGI) from Fm CT-1040X, Line 5, Column C. Nonresidents and part-year residents: Enter income from Fm CT-1040X, Line 7, Column C Enter the exemption amount from Table A, Personal Exemptions. If zero, enter Connecticut Taxable Income: Subtract Line 2 from Line 1. If less than zero, enter Tax Calculation: See Table B, Tax Calculation Enter the phase-out amount from Table C, 3% Tax Rate Phase-Out Add-Back. If zero, enter Enter the recapture amount from Table D, Tax Recapture. If zero, enter Connecticut Income Tax: Add Lines 4, 5, and Enter the decimal amount from Table E, Personal Tax Credits. If zero, enter Multiply the amount on Line 7 by the decimal amount on Line Connecticut Income Tax: Subtract Line 9 from Line 7. Enter here and on Fm CT-1040X, Line 10, Column C. Nonresidents and part-year residents: Enter here and on Fm CT-1040X, Line 8, Column C. 10. Table A - Personal Exemptions f 2013 Taxable Year Enter the exemption amount on the Tax Calculation Schedule, Line 2. Use the fi ling status shown on the front of your return and your Connecticut AGI (Tax Calculation Schedule, Line 1) to determine your personal exemption. Single Connecticut AGI Connecticut AGI Connecticut AGI Connecticut AGI Me Than Exemption Me Than Exemption Me Than Exemption Me Than Exemption Fm CT-1040TCS (Rev. 08/13) Married Filing Jointly Qualified Widow(er) Married Filing Separately Head of Household $ 0 $28,0 $14,0 $ 0 $48,0 $24,0 $ 0 $24,0 $12,0 $ 0 $38,0 $19,0 $28,0 $29,0 $13,0 $48,0 $49,0 $23,0 $24,0 $25,0 $11,0 $38,0 $39,0 $18,0 $29,0 $30,0 $12,0 $49,0 $50,0 $22,0 $25,0 $26,0 $10,0 $39,0 $40,0 $17,0 $30,0 $31,0 $11,0 $50,0 $51,0 $21,0 $26,0 $27,0 $ 9,0 $40,0 $41,0 $16,0 $31,0 $32,0 $10,0 $51,0 $52,0 $20,0 $27,0 $28,0 $ 8,0 $41,0 $42,0 $15,0 $32,0 $33,0 $ 9,0 $52,0 $53,0 $19,0 $28,0 $29,0 $ 7,0 $42,0 $43,0 $14,0 $33,0 $34,0 $ 8,0 $53,0 $54,0 $18,0 $29,0 $30,0 $ 6,0 $43,0 $44,0 $13,0 $34,0 $35,0 $ 7,0 $54,0 $55,0 $17,0 $30,0 $31,0 $ 5,0 $44,0 $45,0 $12,0 $35,0 $36,0 $ 6,0 $55,0 $56,0 $16,0 $31,0 $32,0 $ 4,0 $45,0 $46,0 $11,0 $36,0 $37,0 $ 5,0 $56,0 $57,0 $15,0 $32,0 $33,0 $ 3,0 $46,0 $47,0 $10,0 $37,0 $38,0 $ 4,0 $57,0 $58,0 $14,0 $33,0 $34,0 $ 2,0 $47,0 $48,0 $ 9,0 $38,0 $39,0 $ 3,0 $58,0 $59,0 $13,0 $34,0 $35,0 $ 1,0 $48,0 $49,0 $ 8,0 $39,0 $40,0 $ 2,0 $59,0 $60,0 $12,0 $35,0 and up $ 0 $49,0 $50,0 $ 7,0 $40,0 $41,0 $ 1,0 $60,0 $61,0 $11,0 $50,0 $51,0 $ 6,0 $41,0 and up $ 0 $61,0 $62,0 $10,0 $51,0 $52,0 $ 5,0 $62,0 $63,0 $ 9,0 $52,0 $53,0 $ 4,0 $63,0 $64,0 $ 8,0 $53,0 $54,0 $ 3,0 $64,0 $65,0 $ 7,0 $54,0 $55,0 $ 2,0 $65,0 $66,0 $ 6,0 $55,0 $56,0 $ 1,0 $66,0 $67,0 $ 5,0 $56,0 and up $ 0 $67,0 $68,0 $ 4,0 $68,0 $69,0 $ 3,0 $69,0 $70,0 $ 2,0 $70,0 $71,0 $ 1,0 $71,0 and up $ 0 CT-1040X (Rev. 12/13) Page 6 of 9

8 Table B - Tax Calculation f 2013 Taxable Year Enter the tax calculation amount on the Tax Calculation Schedule, Line 4. Use the fi ling status shown on the front of your return. This is the initial tax calculation of your tax liability. It does not include personal tax credits, the 3% phase-out tax recapture. Single Married Filing Separately If the amount on line 3 of the Tax Calculation Schedule is: Less than equal to:... $ 10,0...3.% Me than $10,0, but less than equal to... $ 50,0...$3 plus 5.0% of the excess over $10,0 Me than $50,0, but less than equal to... $1,0...$2,3 plus 5.5% of the excess over $50,0 Me than $1,0, but less than equal to... $2,0...$5,050 plus 6.0% of the excess over $1,0 Me than $2,0, but less than equal to... $250,0...$11,050 plus 6.5% of the excess over $2,0 Me than $250,0...$14,3 plus 6.7% of the excess over $250,0 Line 3 is $13,0, Line 4 is $450 $13,0 - $10,0 = $3,0 $3,0 X.05 = $150 $3 + $150 = $450 Single Married Filing Separately Examples: Line 3 is $525,0, Line 4 is $32,725 $525,0 - $250,0 = $275,0 $275,0 x.067 = $18,425 $14,3 + $18,425 = $32,725 Married Filing Jointly/Qualifying Widow(er) If the amount on line 3 of the Tax Calculation Schedule is: Less than equal to:... $ 20,0...3.% Me than $20,0, but less than equal to... $1,0...$6 plus 5.0% of the excess over $20,0 Me than $1,0, but less than equal to... $2,0...$4,6 plus 5.5% of the excess over $1,0 Me than $2,0, but less than equal to... $4,0...$10,1 plus 6.0% of the excess over $2,0 Me than $4,0, but less than equal to... $5,0...$22,1 plus 6.5% of the excess over $4,0 Me than $5,0...$28,6 plus 6.7% of the excess over $5,0 Married Filing Jointly/Qualifying Widow(er) Examples: Line 3 is $22,5, Line 4 is $725 Line 3 is $1,1,0, Line 4 is $68,8 $22,5 - $20,0 = $2,5 $1,1,0 - $5,0 = $6,0 $2,5 x.05 = $125 $6,0 x.067 = $40,2 $6 + $125 = $725 $28,6 + $40,2 = $68,8 Head of Household If the amount on line 3 of the Tax Calculation Schedule is: Less than equal to:... $ 16,0...3.% Me than $16,0, but less than equal to... $ 80,0...$480 plus 5.0% of the excess over $16,0 Me than $80,0, but less than equal to... $160,0...$3,680 plus 5.5% of the excess over $80,0 Me than $160,0, but less than equal to... $320,0...$8,080 plus 6.0% of the excess over $160,0 Me than $320,0, but less than equal to... $4,0...$17,680 plus 6.5% of the excess over $320,0 Me than $4,0...$22,880 plus 6.7% of the excess over $4,0 Line 3 is $20,0, Line 4 is $680 $20,0 - $16,0 = $4,0 $4,0 x.05 = $2 $480 + $2 = $680 Head of Household Examples: Line 3 is $825,0, Line 4 is $51,355 $825,0 - $4,0 = $425,0 $425,0 x.067 = $28,475 $22,880 + $28,475 = $51,355 Fm CT-1040TCS Back (Rev. 08/13) CT-1040X (Rev. 12/13) Page 7 of 9

9 Table C - 3% Tax Rate Phase-Out Add-Back Enter the phase-out amount on the Tax Calculation Schedule, Line 5. Use the fi ling status shown on the front of your return and your Connecticut AGI (Tax Calculation Schedule, Line 1) to determine your phase-out level and the additional amount of tax you are required to include in your tax calculation. Single $ 0 $ 56,5 $ 0 $ 0 $1,5 $ 0 $ 0 $50,250 $ 0 $ 0 $ 78,5 $ 0 $ 56,5 $ 61,5 $ 20 $1,5 $105,5 $ 40 $50,250 $52,750 $ 20 $ 78,5 $ 82,5 $ 32 $ 61,5 $ 66,5 $ 40 $105,5 $110,5 $ 80 $52,750 $55,250 $ 40 $ 82,5 $ 86,5 $ 64 $ 66,5 $ 71,5 $ 60 $110,5 $115,5 $120 $55,250 $57,750 $ 60 $ 86,5 $ 90,5 $ 96 $ 71,5 $ 76,5 $ 80 $115,5 $120,5 $160 $57,750 $60,250 $ 80 $ 90,5 $ 94,5 $128 $ 76,5 $ 81,5 $1 $120,5 $125,5 $2 $60,250 $62,750 $1 $ 94,5 $ 98,5 $160 $ 81,5 $ 86,5 $120 $125,5 $130,5 $240 $62,750 $65,250 $120 $ 98,5 $102,5 $192 $ 86,5 $ 91,5 $140 $130,5 $135,5 $280 $65,250 $67,750 $140 $102,5 $106,5 $224 $ 91,5 $ 96,5 $160 $135,5 $140,5 $320 $67,750 $70,250 $160 $106,5 $110,5 $256 $ 96,5- $101,5 $180 $140,5 $145,5 $360 $70,250 $72,750 $180 $110,5 $114,5 $288 $101,5 and up $2 $145,5 and up $4 $72,750 and up $2 $114,5 and up $320 Table D - Tax Recapture Enter the recapture amount on the Tax Calculation Schedule, Line 6. Use the fi ling status shown on the front of your return and your Connecticut AGI (Tax Calculation Schedule, Line 1) to determine your recapture amount. Single Married Filing Separately Married Filing Jointly Qualified Widow(er) Head of Household Connecticut AGI Connecticut AGI Connecticut AGI Me Than Recapture Me Than Recapture Me Than Married Filing Jointly Qualified Widow(er) Married Filing Separately Head of Household Connecticut AGI Connecticut AGI Connecticut AGI Connecticut AGI Me Than 3% Phase-Out Me Than 3% Phase-Out Me Than 3% Me Than Phase-Out 3% Phase-Out Recapture $ 0 $2,0 $ 0 $ 0 $4,0 $ 0 $ 0 $320,0 $ 0 $2,0 $205,0 $ 75 $4,0 $410,0 $ 150 $320,0 $328,0 $ 120 $205,0 $210,0 $ 150 $410,0 $420,0 $ 3 $328,0 $336,0 $ 240 $210,0 $215,0 $ 225 $420,0 $430,0 $ 450 $336,0 $344,0 $ 360 $215,0 $220,0 $ 3 $430,0 $440,0 $ 6 $344,0 $352,0 $ 480 $220,0 $225,0 $ 375 $440,0 $450,0 $ 750 $352,0 $360,0 $ 6 $225,0 $230,0 $ 450 $450,0 $460,0 $ 9 $360,0 $368,0 $ 720 $230,0 $235,0 $ 525 $460,0 $470,0 $1,050 $368,0 $376,0 $ 840 $235,0 $240,0 $ 6 $470,0 $480,0 $1,2 $376,0 $384,0 $ 960 $240,0 $245,0 $ 675 $480,0 $490,0 $1,350 $384,0 $392,0 $1,080 $245,0 $250,0 $ 750 $490,0 $5,0 $1,5 $392,0 $4,0 $1,2 $250,0 $255,0 $ 825 $5,0 $510,0 $1,650 $4,0 $408,0 $1,320 $255,0 $260,0 $ 9 $510,0 $520,0 $1,8 $408,0 $416,0 $1,440 $260,0 $265,0 $ 975 $520,0 $530,0 $1,950 $416,0 $424,0 $1,560 $265,0 $270,0 $1,050 $530,0 $540,0 $2,1 $424,0 $432,0 $1,680 $270,0 $275,0 $1,125 $540,0 $550,0 $2,250 $432,0 $440,0 $1,8 $275,0 $280,0 $1,2 $550,0 $560,0 $2,4 $440,0 $448,0 $1,920 $280,0 $285,0 $1,275 $560,0 $570,0 $2,550 $448,0 $456,0 $2,040 $285,0 $290,0 $1,350 $570,0 $580,0 $2,7 $456,0 $464,0 $2,160 $290,0 $295,0 $1,425 $580,0 $590,0 $2,850 $464,0 $472,0 $2,280 $295,0 $3,0 $1,5 $590,0 $6,0 $3,0 $472,0 $480,0 $2,4 $3,0 $305,0 $1,575 $6,0 $610,0 $3,150 $480,0 $488,0 $2,520 $305,0 $310,0 $1,650 $610,0 $620,0 $3,3 $488,0 $496,0 $2,640 $310,0 $315,0 $1,725 $620,0 $630,0 $3,450 $496,0 $504,0 $2,760 $315,0 $320,0 $1,8 $630,0 $640,0 $3,6 $504,0 $512,0 $2,880 $320,0 $325,0 $1,875 $640,0 $650,0 $3,750 $512,0 $520,0 $3,0 $325,0 $330,0 $1,950 $650,0 $660,0 $3,9 $520,0 $528,0 $3,120 $330,0 $335,0 $2,025 $660,0 $670,0 $4,050 $528,0 $536,0 $3,240 $335,0 $340,0 $2,1 $670,0 $680,0 $4,2 $536,0 $544,0 $3,360 $340,0 $345,0 $2,175 $680,0 $690,0 $4,350 $544,0 $552,0 $3,480 $345,0 and up $2,250 $690,0 and up $4,5 $552,0 and up $3,6 CT-1040X (Rev. 12/13) Page 8 of 9

10 Table E - Personal Tax Credits f 2013 Taxable Year Enter the decimal amount on the Tax Calculation Schedule, Line 8. Use the fi ling status shown on the front of your return and your Connecticut AGI (Tax Calculation Schedule, Line 1) to determine your personal credit decimal amount. Single Married Filing Jointly Qualified Widow(er) Married Filing Separately Head of Household Connecticut AGI Connecticut AGI Connecticut AGI Connecticut AGI Me Than Decimal Me Than Decimal Me Than Decimal Me Than $14,0 $17,5.75 $24,0 $30,0.75 $12,0 $15,0.75 $19,0 $24,0.75 $17,5 $18,0.70 $30,0 $30,5.70 $15,0 $15,5.70 $24,0 $24,5.70 $18,0 $18,5.65 $30,5 $31,0.65 $15,5 $16,0.65 $24,5 $25,0.65 $18,5 $19,0.60 $31,0 $31,5.60 $16,0 $16,5.60 $25,0 $25,5.60 $19,0 $19,5.55 $31,5 $32,0.55 $16,5 $17,0.55 $25,5 $26,0.55 $19,5 $20,0.50 $32,0 $32,5.50 $17,0 $17,5.50 $26,0 $26,5.50 $20,0 $20,5.45 $32,5 $33,0.45 $17,5 $18,0.45 $26,5 $27,0.45 $20,5 $21,0.40 $33,0 $33,5.40 $18,0 $18,5.40 $27,0 $27,5.40 $21,0 $23,3.35 $33,5 $40,0.35 $18,5 $20,0.35 $27,5 $34,0.35 $23,3 $23,8.30 $40,0 $40,5.30 $20,0 $20,5.30 $34,0 $34,5.30 $23,8 $24,3.25 $40,5 $41,0.25 $20,5 $21,0.25 $34,5 $35,0.25 $24,3 $24,8.20 $41,0 $41,5.20 $21,0 $21,5.20 $35,0 $35,5.20 $24,8 $29,2.15 $41,5 $50,0.15 $21,5 $25,0.15 $35,5 $44,0.15 $29,2 $29,7.14 $50,0 $50,5.14 $25,0 $25,5.14 $44,0 $44,5.14 $29,7 $30,2.13 $50,5 $51,0.13 $25,5 $26,0.13 $44,5 $45,0.13 $30,2 $30,7.12 $51,0 $51,5.12 $26,0 $26,5.12 $45,0 $45,5.12 $30,7 $31,2.11 $51,5 $52,0.11 $26,5 $27,0.11 $45,5 $46,0.11 $31,2 $56,0.10 $52,0 $96,0.10 $27,0 $48,0.10 $46,0 $74,0.10 $56,0 $56,5.09 $96,0 $96,5.09 $48,0 $48,5.09 $74,0 $74,5.09 $56,5 $57,0.08 $96,5 $97,0.08 $48,5 $49,0.08 $74,5 $75,0.08 $57,0 $57,5.07 $97,0 $97,5.07 $49,0 $49,5.07 $75,0 $75,5.07 $57,5 $58,0.06 $97,5 $98,0.06 $49,5 $50,0.06 $75,5 $76,0.06 $58,0 $58,5.05 $98,0 $98,5.05 $50,0 $50,5.05 $76,0 $76,5.05 $58,5 $59,0.04 $98,5 $99,0.04 $50,5 $51,0.04 $76,5 $77,0.04 $59,0 $59,5.03 $99,0 $99,5.03 $51,0 $51,5.03 $77,0 $77,5.03 $59,5 $60,0.02 $99,5 $1,0.02 $51,5 $52,0.02 $77,5 $78,0.02 $60,0 $60,5.01 $1,0 $1,5.01 $52,0 $52,5.01 $78,0 $78,5.01 $60,5 and up. $1,5 and up. $52,5 and up. $78,5 and up. Decimal CT-1040X (Rev. 12/13) Page 9 of 9