Drake Tax - CT - Part-Year Resident Income Allocation

Article #: 13189

Last Updated: October 21, 2024

 


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Part-year residents of Connecticut must complete:

  • Form CT 1040NR/PY,

  • Worksheet CT-1040AW, and

  • Schedule CT-SI.

For more information, see the CT Department of Revenue Services website.

In the software, Form CT 1040NR/PY and Schedule CT-SI are produced based on information entered into the federal return (for example, residency information, and information from screens that have CT selected in the State field).

To produce the CT-1040AW, select PY as the resident state on federal screen 1. Open CT screen 1 and enter the state that the taxpayer/spouse moved into or from and the date moved. Income is then allocated to column B and C based on the income indicated for each state in federal data entry. If the allocation needs to be adjusted, there are two options for doing so:

  1. Apportion wage income based on the number of days worked in the state, or

  2. Directly override the figures on the CT-1040AW.

To apportion based on the number of days worked in the state, complete the "Working days outside of CT" and "Working days inside of CT" in the CTSI - Part year and Nonresident information section of CT screen 1. The apportionment of employment income is then calculated and printed on the CT SI, and the apportioned income flows to column D of the CT-1040AW.

To directly override the figures that appear on the CT-1040AW, use the CT AWSI screen.

Note  You cannot both override the amount for Column D on the AWSI screen and use the CTSI - Part year and Nonresident information section of CT screen 1. You must choose one apportionment method to use. Note that the CTSI apportionment calculation affects only income from employment.

For more information on how and when to use apportionment, please see the Form CT-1040 NR/PY Instructions.