CT Military
February 24, 2024
CT Tax Filing Information
February 24, 2024

February 24, 2024
Last Updated : February 25, 2024

CT Residency

CT Residency

An individual is a resident of Connecticut if:

  • Connecticut was the individual’s domicile (permanent legal residence) for the entire year, or
  • The individual maintained a permanent place of abode in Connecticut during the entire tax year and spent a total of more than 183 days in Connecticut during the tax year.

A part-year resident is an individual who changed legal residence by moving into or out of Connecticut during the year. A part-year resident may not elect to be treated as a resident individual.

A nonresident is an individual who is neither a resident nor a part-year resident.

An individual may be treated as a nonresident even if his or her domicile was Connecticut if all conditions in Group A or Group B are met.

Group A

1) The taxpayer did not maintain a permanent place of abode in Connecticut for the entire tax year,

2) The taxpayer maintained a permanent place of abode outside of Connecticut for the entire tax year, and

3) The taxpayer spent not more than 30 days in the aggregate in Connecticut during the tax year.

Group B

1) The taxpayer was in a foreign country for at least 450 days during any period of 548 consecutive days,

2) During this period of 548 consecutive days, the taxpayer did not spend more than 90 days in Connecticut and did not maintain a permanent place of abode in Connecticut at which the taxpayer’s spouse (unless legally separated) or minor children spent more than 90 days, and

3) During the nonresident portion of the tax year in which the 548-day period begins, and during the nonresident portion of the tax year in which the 548-day period ends, the taxpayer was present in Connecticut for no more than the number of days that bears the same ratio to 90 as the number of days in the portion of the tax year bears to 548.

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