CT-1040NR/PY: Connecticut Nonresident/Part-Year Resident Tax Return (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-1040NR/PY is Connecticut’s 2025 income tax return for nonresidents and part-year residents. It reports income, Connecticut adjustments, income from Connecticut sources, taxes, credits, and payments to calculate a refund or amount due.
Who files this form
Form CT-1040NR/PY is Connecticut’s income tax return for nonresidents and part-year residents for tax year 2025. The form asks you to select your resident status.
The supplied form does not state the income thresholds or other rules that determine whether you must file.
When it's due
The due date printed on the 2025 Form CT-1040NR/PY is April 15, 2026.
What you'll need
Have the following available, as applicable:
- Your federal Form 1040 or Form 1040-SR. The return uses federal adjusted gross income from Line 11a.
- Schedule CT-SI, which supplies your income from Connecticut sources.
- Forms W-2 and 1099 and Schedules CT K-1 showing Connecticut income tax withheld. Use these to complete the withholding schedule, but do not send them with the return.
- Amounts for 2025 estimated tax payments, prior-year overpayments applied, and payments made with Form CT-1040 EXT.
- Applicable forms and schedules for adjustments, taxes, and credits, such as Form CT-6251, Schedule CT-IT Credit, Form CT-1040 CRC, and Schedule CT-PE.
- A copy of your return filed with each qualifying jurisdiction if you claim the part-year resident credit on Schedule 2. The credit will be disallowed without the copy.
- The Connecticut Individual Use Tax Worksheet if you need to calculate use tax.
- Your bank routing and account numbers if you request an available direct deposit refund.
Attach copies of all applicable schedules and forms. Schedule CT-PE must be attached if you claim the Pass-Through Entity Tax Credit.
How to file
File electronically
File and pay using myconneCT at portal.ct.gov/DRS-myconneCT.
File by mail
Use the 2025 form, complete it in blue or black ink, and enter amounts in whole dollars. Complete applicable schedules and send all four pages to DRS, along with applicable attachments. Sign the declaration. Your spouse must also sign a joint return. Keep a copy for your records.
For refunds and returns without payment:
Department of Revenue Services
PO Box 2976
Hartford CT 06104-2976
For returns with payment:
Department of Revenue Services
PO Box 2977
Hartford CT 06104-2977
Make your check payable to Commissioner of Revenue Services. Write “2025 Form CT-1040NR/PY” on the check to help ensure proper posting. Including your Social Security number or numbers on the check is optional. Clip the check to the return where indicated. Do not use staples.
Common mistakes
- Using the wrong year’s form. The form warns that the correct year’s form must be submitted to prevent processing delays.
- Leaving withholding details incomplete. Complete Columns A, B, and C of the withholding schedule or your withholding will be disallowed. Only enter W-2, 1099, and CT K-1 information if Connecticut income tax was withheld.
- Sending documents the form says not to send. Do not send Forms W-2 or 1099 or Schedules CT K-1.
- Missing pages, signatures, or attachments. Send all four pages, sign the declaration, and attach applicable forms and schedules. Schedule 2 requires a copy of the qualifying jurisdiction’s return or the credit will be disallowed.
- Putting out-of-state income on Schedule 1, Line 51. The form specifically says not to include it there.
- Leaving use tax blank when none is due. Enter “0” on Schedule 3, Line 62, and Line 17 if no use tax is due.
- Using staples or the wrong mailing address. Do not staple the return. Use the payment address only for returns with payment.
Questions people ask
Can I receive my refund by direct deposit?
Yes, unless you are a first-time filer. Complete Lines 27a, 27b, and 27c for direct deposit. If you do not elect direct deposit, a refund check will be issued and processing may be delayed.
Can I apply my overpayment to next year’s estimated tax?
Yes. Line 25 lets you apply part or all of your 2025 overpayment to your 2026 estimated tax.
Who can claim the credit for income taxes paid to qualifying jurisdictions?
Schedule 2 is for part-year residents only and covers the resident portion of the taxable year. You must attach a copy of the return filed with the qualifying jurisdiction or the credit will be disallowed.
What does the form list for late payment charges?
The form lists a penalty of 10% of the tax due on Line 28 and interest of 1% of that tax for each month or fraction of a month late. It also has a separate line for interest on underpayment of estimated tax from Form CT-2210.
Can I authorize someone else to discuss my return with DRS?
Yes. Complete the Third Party Designee section with the person’s name, telephone number, and personal identification number to authorize DRS to contact that person about your return.