Schedule CT-1040 AW: Part-Year Resident Income Allocation (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Schedule CT-1040AW allocates a Connecticut part-year resident’s income and adjustments between resident and nonresident periods, including Connecticut-source income during the nonresident period. It also records dates of moves into or out of Connecticut and prior or new states of
Who files this form
Part-year Connecticut residents must complete Schedule CT-1040AW before completing Schedule CT-SI and attach it to Form CT-1040NR/PY. This version is for tax year 2024.
What you'll need
Have these forms and details available:
- Your federal return, for the income and adjustment amounts requested on the schedule.
- Form CT-1040NR/PY and Schedule CT-SI, which must tie to amounts on this schedule.
- Your name and Social Security number, and your spouse’s information if filing jointly.
- The dates you and your spouse moved into or out of Connecticut, as applicable, and the state of prior or new residence.
- Income amounts for your Connecticut resident and nonresident periods, including Connecticut-source income during the nonresident period.
How to file
Complete the 2024 Schedule CT-1040AW before completing Schedule CT-SI.
- Use Column A for income from your federal return. The form labels this column “Federal Income as Modified.”
- Use Column B for the Column A income from your Connecticut resident period.
- Use Column C for the Column A income from your nonresident period, and Column D for the Connecticut-source portion of Column C.
- Add Columns B and D for each line and enter the totals on Lines 1 through 30 of Schedule CT-SI.
- Complete Part 3 with your move dates, states of residence, and answers about Connecticut-source income during the nonresident period.
- Attach the schedule to Form CT-1040NR/PY. Do not use staples. Complete it in blue or black ink only.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Using the wrong year’s form: The form warns that submitting the correct year’s version is required to prevent processing delays. Use this version for tax year 2024.
- Completing the schedules out of order: Complete CT-1040AW before Schedule CT-SI, and attach it to Form CT-1040NR/PY.
- Entering totals that do not match: Line 30, Column A, must equal Form CT-1040NR/PY, Line 5.
- Transferring the wrong amounts: Add Columns B and D for each line before entering the totals on Schedule CT-SI, Lines 1 through 30.
- Using staples or the wrong ink: Do not use staples. Use blue or black ink only.
Questions people ask
What is the difference between Columns C and D?
Column C reports income from Column A for your Connecticut nonresident period. Column D reports the portion of Column C from Connecticut sources.
How do I calculate Line 30?
Add Lines 1 through 14 to get Line 15. Add Lines 16 through 28 to get total adjustments on Line 29. Subtract Line 29 from Line 15 to get Line 30.
What move information does Part 3 ask for?
It asks for the dates you and your spouse moved into or out of Connecticut, as applicable, and the state of prior or new residence. It also asks whether either of you received Connecticut-source income during your nonresident period.
Which amount must match my Connecticut return?
Line 30, Column A, must equal the amount on Form CT-1040NR/PY, Line 5.