CT-1040NR/PY: Connecticut Nonresident/Part-Year Resident Tax Return (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Form CT-1040NR/PY is Connecticut’s 2024 income tax return for nonresidents and part-year residents. It reports federal adjusted gross income, Connecticut adjustments and source income, taxes, credits, and payments to calculate a refund or amount due.
When it's due
The due date for the 2024 Connecticut Form CT-1040NR/PY is April 15, 2025.
What you'll need
Have these available as they apply to your return:
- Federal Form 1040 or 1040-SR: You need the federal adjusted gross income from Line 11.
- Schedule CT-SI: You need Connecticut-source income from Line 30.
- Forms W-2 and 1099 and Schedules CT K-1: Use these for the withholding schedule only if Connecticut income tax was withheld. Do not send these documents with the return.
- Payment information: Include your 2024 estimated tax payments, prior-year overpayments applied, and payments made with Form CT-1040 EXT.
- Applicable schedules and forms: Attach copies. These may include Form CT-6251, Schedule CT-IT Credit, Form CT-1040 CRC, Schedule CT-PE, or Form CT-2210, depending on the entries on your return.
- Returns filed with qualifying jurisdictions: Attach copies if you claim the Schedule 2 credit for income taxes paid to those jurisdictions.
- Bank information: If requesting an eligible direct deposit, provide your account type, routing number, and account number.
How to file
File electronically: File and pay through myconneCT at portal.ct.gov/DRS-myconneCT.
File by mail: Use the 2024 form, complete it in blue or black ink, and sign the declaration. Your spouse must also sign a joint return. Complete applicable schedules and send all four pages, with copies of applicable schedules and forms. Do not use staples.
Returns with payment:
Department of Revenue Services
PO Box 2977
Hartford CT 06104-2977
Refund returns and all other returns without payment:
Department of Revenue Services
PO Box 2976
Hartford CT 06104-2976
Make your check payable to Commissioner of Revenue Services. Write “2024 Form CT-1040NR/PY” on the check. Adding your Social Security number or numbers is optional. Clip the check where indicated on the form.
Keep a copy of the return for your records.
Common mistakes
- Using the wrong year's form: The form warns that submitting the correct year's form prevents processing delays.
- Leaving withholding columns incomplete: Complete Columns A, B, and C, or your withholding will be disallowed.
- Sending withholding documents: Do not send Forms W-2 or 1099 or Schedules CT K-1.
- Missing a required credit attachment: Schedule CT-PE must be attached for the Pass-Through Entity Tax Credit. For the Schedule 2 credit, attach the return filed with the qualifying jurisdiction or the credit will be disallowed.
- Including out-of-state income on Line 51: The form specifically says not to include it there.
- Leaving out pages or signatures: Send all four pages and sign the declaration.
- Using the wrong mailing address: Use the address that matches whether you are sending payment.
- Skipping use tax: Report and pay any use tax due. If none is due, enter “0” on Schedule 3, Line 62, and Line 17.
Questions people ask
Can I get my refund by direct deposit?
Yes, but direct deposit is not available to first-time filers. Complete Lines 27a, 27b, and 27c. If you do not elect direct deposit, a refund check will be issued and processing may be delayed.
Can I apply an overpayment to next year's estimated tax?
Yes. Line 25 lets you apply part or all of your Line 24 overpayment to your 2025 estimated tax.
Who can claim the credit for taxes paid to qualifying jurisdictions?
Schedule 2 is for part-year residents only. Line 11 identifies the credit as applying to income taxes paid to qualifying jurisdictions during the resident portion of the tax year. You must attach a copy of the return filed with each qualifying jurisdiction.
What late charges does the form show?
Line 29 calculates a late penalty of 10% of the tax due on Line 28. Line 30 calculates interest at 1% of that tax due for each month or fraction of a month late.