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Tips & tools
A tax tip a day plus an array of tax tools, terms and training will help you through filing and beyond. |
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Connecticut
Connecticut assesses an income tax on its residents. The state has two brackets, 3 percent and 5 percent. More on Connecticut taxes can be found in the tabbed pages below.
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Income |
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Sales |
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Property |
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Estate |
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Other |
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| Personal income tax |
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Connecticut collects income taxes from its residents at the following rates:
For single filers and spouses filing separately:
-- 3 percent on the first $10,000
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5 percent on the remaining
income.
For married filing jointly taxpayers and surviving spouses:
--
3 percent on the first $20,000
--
5 percent on the remaining
income
For head of household taxpayers:
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3 percent on the first $16,000
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5 percent on the remaining income.
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Connecticut
residents must file the personal income tax Form
CT-1040 by April 15. When that date falls on a weekend or holiday, filers get until the next business day to submit their state returns.
You may obtain other state tax forms
by clicking here. |
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All wages of a Connecticut resident
are subject to the state's income tax, even when the resident
works outside of the state. However, in those cases, Connecticut
income tax must be withheld only to the extent the Connecticut
tax exceeds the amount withheld by the other jurisdiction. |
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Effective Jan. 1, 2006, taxpayers
who have entered into a civil union recognized under Connecticut
law must file their state income tax return as civil union filing
jointly or civil union filing separately. |
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| Sales tax |
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Connecticut levies a 6 percent
state sales tax on the retail sale, lease or rental of most
goods. |
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A 2005 law temporarily exempting home weatherization
products from sales
taxes was made permanent in 2007. A list of exempt products can be found here. |
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Some
items and services are
not subject to sales
and use taxes unless
specifically enumerated
as taxable by statute.
Click here for a list
of exemptions
from sales and use taxes.
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There are no additional sales taxes
imposed by local jurisdictions. |
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| Personal and real property taxes |
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All real and personal property
located within the state of Connecticut is taxable unless specifically
exempted by statute. All assessments are at 70 percent of fair
market value. |
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You
can find your local assessor
in the Word document on this
page and your local tax
collector in the Word document
on this
page. |
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Oct. 1 is the assessment date for
all municipalities. All owners of personal property, other than
registered motor vehicles, must file a declaration with the
assessor on or before Nov. 1. |
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A Connecticut resident who made qualifying property tax payments on eligible property may be able to claim a credit against state income tax liability. The maximum property tax credit is $500 per return. This online property tax credit calculator can help you figure your appropriate amount. |
| Inheritance and estate taxes |
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For estates of decedents who died
on or after Jan. 1, 2005, Connecticut estate tax is due only
on taxable estates valued at more than $2 million (including
the first $2 million). These estates must file Form
CT-706/709, Connecticut Estate and Gift Tax Return, with
the Department of Revenue Services. A copy of Form CT-706/709
must also be filed with the appropriate Connecticut probate
court. |
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While no Connecticut estate or gift
tax is due on an estate worth $2 million or less, estates still
must file Form
CT-706 NT, Connecticut Estate Tax Return (For Nontaxable Estates),
with the Connecticut probate court. |
| Other Connecticut tax facts |
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Through the state's Taxpayer Service Center, taxpayers can electronically file, pay, view income tax transactions, update account information and check state refund status. The service is free. |
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The state maintains an online delinquent taxpayer list. |
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Connecticut does not levy an intangible
personal property tax. |
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| For more information, call the Connecticut
Department of Revenue at (860) 297-5962 or go to the Web
site. |
| To download
tax forms on this site, you will need to install a free copy
of Adobe Acrobat Reader. Click here for instructions.
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