Conn. Agencies Regs. § 12-740(a)-1
Part I. Resident individuals
Sec. 12-701(a)(1)-1
Resident of this state.
Sec. 12-701(a)(20)-1
Connecticut adjusted gross income of a resident individual.
Sec. 12-701(a)(20)-2
Modifications increasing federal adjusted gross income.
Sec. 12-701(a)(20)-3
Modifications reducing federal adjusted gross income.
Sec. 12-701(a)(20)-4
Modification for Connecticut fiduciary adjustment.
Sec. 12-701(a)(20)-5
Modification of federal adjusted gross income for partnership income or loss reportable by resident partner.
Sec. 12-701(a)(20)-6
Connecticut adjusted gross income of resident shareholder of S corporation
Part II. Nonresident individuals
Sec. 12-700(b)-1
Connecticut income tax imposed upon nonresident individuals.
Sec. 12-701(a)(2)-1
Nonresident of this state.
Sec. 12-711(b)-1
Connecticut adjusted gross income derived from or connected with sources within this state.
Sec. 12-711(b)-2
Income and deductions from Connecticut sources-general property in Connecticut.
Sec. 12-711(b)-3
Items attributable to real or tangible personal property in Connecticut.
Sec. 12-711(b)-4
Business, trade, profession or occupation carried on in Connecticut.
Sec. 12-711(b)-5
Income from intangible personal property.
Sec. 12-711(b)-6
Deductions with respect to capital losses, passive activity losses and net operating losses.
Sec. 12-711(b)-7
Compensation not constituting income derived from Connecticut sources.
Sec. 12-711(b)-8
Rentals and gains from the sale or exchange of real property.
Sec. 12-711(b)-9
Earnings of salespersons.
Sec. 12-711(b)-10
Employees compensated on mileage basis.
Sec. 12-711(b)-11
Wages of nonresident seamen.
Sec. 12-711(b)-12
Pension or other retirement benefit plans.
Sec. 12-711(b)-13
Income from vessels.
Sec. 12-711(b)-14
Prizes, awards and similar payments.
Sec. 12-711(b)-15
Other methods of apportionment.
Sec. 12-711(b)-16
Incentive stock options.
Sec. 12-711(b)-17
Property transferred in connection with the performance of services.
Sec. 12-711(b)-18
Nonqualified stock options.
Sec. 12-711(b)-19
Nonqualified deferred compensation.
Sec. 12-711(b)-20
Covenants not to compete.
Sec. 12-711(c)-1
Income and deductions partly from Connecticut sources.
Sec. 12-711(c)-2
Business, trade, profession or occupation carried on wholly within Connecticut.
Sec. 12-711(c)-3
Business, trade, profession or occupation carried on partly within and partly without Connecticut.
Sec. 12-711(c)-4
Allocation and apportionment of income from a business, trade, profession or occupation carried on partly within and partly without Connecticut.
Sec. 12-711(c)-5
Earnings of nonresident employees and officers rendering personal services within Connecticut.
Sec. 12-711(c)-6
Special rules for security and commodity brokers.
Sec. 12-711(c)-7
Professional athletes and entertainers.
Sec. 12-711(d)-1
Military pay.
Sec. 12-711(f)-1
Purchase and sale for own account.
Sec. 12-712(d)-1
Alternate method of allocation.
Part III. Part-year resident individuals and trusts
Sec. 12-700(c)-1
Part-year resident individuals.
Sec. 12-700(c)-2
Part-year resident trusts.
Sec. 12-701(a)(6)-1
Change of residence of trust.
Sec. 12-717(a)-1
Part-year resident individuals: income derived from or connected with sources within Connecticut.
Sec. 12-717(b)-1
Part-year resident trusts: income derived from or connected with sources within Connecticut.
Sec. 12-717(c)(1)-1
Special accruals: change from resident to nonresident.
Sec. 12-717(c)(2)-1
Special accruals: change from nonresident to resident.
Sec. 12-717(c)(3)-1
Accrued items not to be included in subsequent taxable periods.
Sec. 12-717(c)(4)-1
Special accruals not required in certain cases.
Sec. 12-717-1
Part-year residents: capital losses and passive activity losses.
Sec. 12-717-2
Part-year residents: net operating loss deduction.
Sec. 12-717-3
Part-year residents: income or loss from business, trade, profession or occupation.
Sec. 12-717-4
Part-year residents: distributive or pro rata share of partners and S corporation shareholders.
Sec. 12-717-5
Taxpayers to whom the special accrual rules apply.
Part IV. Resident and nonresident trusts and estates
Sec. 12-701(a)(4)-1
Resident trust or estate.
Sec. 12-701(a)(9)-1
Connecticut taxable income of a resident trust or estate.
Sec. 12-701(a)(10)-1
Definition of Connecticut fiduciary adjustment.
Sec. 12-701(a)(10)-2
Modifications comprising the Connecticut fiduciary adjustment: additions.
Sec. 12-701(a)(10)-3
Modifications comprising the Connecticut fiduciary adjustment: subtractions.
Sec. 12-701(a)(10)-4
Treatment of set-asides for charitable purposes.
Sec. 12-713(a)-1
Connecticut taxable income derived from or connected with sources within Connecticut of a nonresident trust or estate.
Sec. 12-713(a)-2
Share of a nonresident trust or estate in distributable net income.
Sec. 12-713(a)-3
Items not in distributable net income of a nonresident trust or estate.
Sec. 12-713(a)-4
Items derived from or connected with Connecticut sources of a nonresident trust or estate.
Sec. 12-714(a)-1
Share of a nonresident trust, estate or beneficiary in income from Connecticut sources.
Sec. 12-714(a)-2
Character of items.
Sec. 12-714(b)-1
Special rule where a trust or estate has no federal distributable net income.
Sec. 12-716(a)-1
Allocating the Connecticut fiduciary adjustment among trust or estate and its beneficiaries.
Sec. 12-716(b)-1
Method of attributing certain modifications among trust or estate and beneficiaries.
Part V. Filing status
Sec. 12-702(c)(1)-1
Connecticut income tax returns of husband and wife.
Sec. 12-702(c)(1)-2
Relief of spouse from Connecticut income tax liability on joint Connecticut income tax return.
Sec. 12-702(c)(1)-3
Enrolled member of federally recognized tribe.
Part VI. Credit for income taxes paid to another jurisdiction
Sec. 12-704(a)-1
Resident or part-year resident credit for taxes paid to another state, political subdivision of another state, the District of Columbia, a province of Canada or political subdivision of a province of Canada.
Sec. 12-704(a)-2
Limitations-general.
Sec. 12-704(a)-3
Limitations where credit is claimed for income taxes paid both to a qualifying jurisdiction and also to one or more of its political subdivisions.
Sec. 12-704(a)-4
Definitions.
Sec. 12-704(b)-1
Amended Connecticut income tax return to report any change in the amount of income tax required to be paid to a qualifying jurisdiction.
Sec. 12-704(c)-1
Disallowance where credit is claimed against the income tax imposed by a qualifying jurisdiction for a taxpayer's Connecticut tax liability.
Sec. 12-704(d)-1
Renumbered
Part VII. Partnerships and S corporations
Sec. 12-712(a)(1)-1
Partnership income and deductions of a nonresident partner derived from Connecticut sources.
Sec. 12-712(a)(2)-1
Nonresident shareholder's pro rata share of S corporation income derived from or connected with sources within Connecticut.
Sec. 12-712(b)-1
Special rules as to nonresident partners.
Sec. 12-715(a)-1
Modification of partnership items in partner's income tax return.
Sec. 12-715(a)-2
Modification of S corporation items in shareholder's income tax return.
Sec. 12-715(b)-1
Character of partnership items.
Sec. 12-715(b)-2
Character of S corporation items.
Sec. 12-715(c)-1
Connecticut income tax avoidance or evasion.
Sec. 12-726(a)-1
Informational return required from partnership.
Sec. 12-726(b)-1
Informational return required from S corporation.
Part VIII. Estimated tax
Sec. 12-701(a)(11)-1
Estimated tax.
Sec. 12-701(a)(12)-1
Required annual payment.
Sec. 12-722-1
Estimated payments by husband and wife. Change of status. Death of a spouse.
Sec. 12-722(a)-1
Addition to tax not subject to interest or penalty.
Sec. 12-722(d)(2)-1
Annualized income installments.
Sec. 12-722(n)-1
Installments due after date of death.
Part IX. Withholding
Sec. 12-705(a)-1
Requirement of withholding
Sec. 12-705(a)-2
Determining Connecticut income tax to be deducted and withheld from wages paid to resident employees.
Sec. 12-705(a)-3
Certain supplemental compensation.
Sec. 12-705(a)-4
Withholding or exemption certificate.
Sec. 12-705(a)-5
Addition to or reduction from withholding
Sec. 12-705(a)-6
Determining Connecticut income tax to be withheld on wages paid to nonresident employees.
Sec. 12-705(a)-7
Wages paid through an agent, fiduciary or other person on behalf of two or more employers.
Sec. 12-705(a)-8
Furnishing amended withholding or exemption certificate.
Sec. 12-705(b)-1
Professional athletes and entertainers.
Sec. 12-705(b)-2
Gambling winnings.
Sec. 12-705(b)-3
Withholding for resident individuals who are recipients of pensions or annuities.
Sec. 12-705(b)-4
Distributions.
Sec. 12-705(b)-5
Liability of third parties paying wages.
Sec. 12-705(c)-1
Voluntary withholding other than by employers.
Sec. 12-705(c)-2
Voluntary withholding by employers.
Sec. 12-705(c)-3
Voluntary withholding for military retirees.
Sec. 12-705(c)-4
Voluntary withholding for civil service retirees.
Sec. 12-706(b)-1
Wage and tax statement.
Sec. 12-706(c)-1
Withheld amounts to be credited against income tax liability of employees.
Sec. 12-707-1
Schedule for filing withholding tax returns and payment of taxes.
Sec. 12-707-2
Liability for tax.
Sec. 12-707-3
Withheld taxes trust fund.
Part X. Extensions
Sec. 12-723-1
Extension of time for filing returns.
Sec. 12-723-2
Extension of time for filing group returns.
Sec. 12-723-3
Extension of time for payment of Connecticut income tax.
Sec. 12-723-4
Extension of time to file informational returns.
Sec. 12-723-5
Extension of time to file withholding tax returns.
Sec. 12-723-6
Person other than taxpayer requesting extension.
Sec. 12-723-7
Definitions.
Part XI. Returns
Sec. 12-725-1
Signing of Connecticut income tax returns, declarations, statements or other documents.
Sec. 12-725-2
Signing of Connecticut returns prepared by a person other than the taxpayer.
Sec. 12-727(a)-1
Filing on magnetic media.
Sec. 12-727(a)-2
Informational reporting by certain employers, payers or real estate reporting persons.
Sec. 12-740-1
Who must file a Connecticut income tax return.
Sec. 12-740-2
Returns by or for minors or persons under a disability.
Sec. 12-740-3
Returns by receivers.
Sec. 12-740-4
Returns for decedents.
Sec. 12-740-5
Filing of fiduciary income tax returns.
Sec. 12-740-6
Connecticut income tax returns for short taxable periods.
Sec. 12-740-7
Returns must be made and filed even if not mailed by the Department
Sec. 12-740-8
Filing of returns by nonresident aliens or persons who have not been issued a social security number
Part XII. Deficiencies, refunds, interest and penalties
Sec. 12-728(a)-1
Interest on deficiency assessments.
Sec. 12-728(a)-2
Penalties on deficiency assessments.
Sec. 12-728(b)-1
Notice of deficiency.
Sec. 12-731-1
Mathematical errors.
Sec. 12-732(a)-1
Claim for refund.
Sec. 12-732(a)-2
Claim for refund by nonobligated spouse.
Sec. 12-732(b)-1
Timely filing of claim for refund after the period three-year provided by section 12-732(a).
Sec. 12-733(a)-1
Notice of proposed deficiency.
Sec. 12-733(f)-1
Agreement extending time for assessing deficiency or claiming refund.
Sec. 12-734-1
Liens.
Sec. 12-735(a)-1
Penalties and interest.
Sec. 12-735(b)-1
Commissioner's assessment on best information.
Sec. 12-735(d)-1
Penalty for failure to file statement of payment to another person.
Sec. 12-736(a)-1
Penalty on responsible person or persons.
Sec. 12-739(d)-1
Application of reported overpayments.
Sec. 12-742-1
Offset of refunds against certain debts or obligations
Part XIII. Accounting periods and accounting methods
Sec. 12-708-1
Accounting period.
Sec. 12-708-2
Change of accounting period.
Sec. 12-708-3
Method of changing accounting period.
Sec. 12-708-4
Short taxable year resulting from a change in accounting period.
Sec. 12-708-5
Connecticut returns of trusts, estates or partnerships for short taxable years.
Sec. 12-708-6
Accounting methods.
Sec. 12-708-7
Change of accounting method.
Sec. 12-708-8
Change other than from accrual to installment method of accounting.
Sec. 12-708-9
Change from accrual to installment method of accounting.
Part XIV. Miscellaneous
Sec. 12-701(b)-1
Definitions.
Sec. 12-727(b)-1
Timely-amended federal income tax returns.
Sec. 12-727(b)-2
Report of amended federal income or income tax withholding return.
Sec. 12-727(b)-3
Federal changes not binding.
Sec. 12-727(b)-4
Final determination.
Sec. 12-727(b)-5
Recomputation of Connecticut income tax.
Sec. 12-740(c)-1
Retention of records.
Sec. 12-740(c)-2
Records of employers and other persons required to file Connecticut informational returns.
Conn. Agencies Regs. § 12-740(a)-1