Both Massachusetts and Connecticut are states that impose state income tax. You must report and pay income tax to the state in which you earn income. If you live in Massachusetts, but work in Connecticut and have Connecticut income taxes withheld from your pay, you must file a non-resident tax return with Connecticut to report your earnings. You must also file a Massachusetts tax return if your income -- including income from Connecticut -- is more than $8,000.
Prepare your federal Form 1040 income tax return. State income tax returns use figures derived from federal returns, so you must complete your Internal Revenue Service filing first.
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Obtain Connecticut Nonresident tax form, Form CT-1040 NR/PY and Schedule CT-SI. You can download the form for free from the Connecticut Department of Revenue Services website.
Complete Schedule CT-SI. On this form, you'll provide information on your Connecticut sources of income. You may also take eligible deductions from the income to determine your total Connecticut-source income.
Complete Form CT-1040 NR/PY. Provide your filing status, Social Security number and address information. If you filed jointly with the IRS, but your spouse does not have Connecticut source income, check the box at the top of Form CT-1040 NR/PY that indicates you are filing separately for Connecticut only.
Check the box that indicates your residency status. If you live outside of Connecticut the entire year, you are a nonresident.
Use information from your federal return to complete lines 1 through 4.
Transfer your Connecticut-source income from line 30 of Schedule CT-SI to line 6 of Form CT-1040 NR/PY.
Look at the figures on line 5 and line 6. The smaller figure is your Connecticut income subject to tax. Use the tax computation tables in the CT-1040 NR/PY instruction booklet to look-up the tax due on your income.
Calculate the percentage of tax due on your Connecticut income. Divide line 6 by line 5 to determine if all the tax from the tax table is due. If the figure on line 6 is larger than line 5, enter 1.000 on line 9. Multiply the amount on line 9 by the amount of tax on line 8 to determine the tax on your Connecticut income. Enter the result on line 10.
Enter the amount of income tax withheld from your Connecticut income on line 11. Subtract line 11 from the amount of tax due on line 10. The result is the amount of tax you owe. If your result is a negative number, the amount shown is your refund due from the Department of Revenue.
Sign your return and attach Schedule SI and copies of your W-2 wage statements that reflect your Connecticut income. If you are not sending a payment, mail your return to: Department of Revenue Services PO Box 2968 Hartford, Connecticut 06104-2968
If you are sending a payment, mail your return to:
Department of Revenue Services PO Box 2969 Hartford, Connecticut 06104-2969
File With Massachusetts
Complete Massachusetts Form 1 Income Tax Return. You must include income you earn in Connecticut on your Massachusetts return, even if you have no source of Massachusetts income.
Complete Massachusetts Schedule Z Worksheet to figure your credit for income tax paid to Connecticut. You receive credit for taxes paid to another state to offset tax you owe to Massachusetts for your Connecticut source income.
Complete Massachusetts Schedule Z. Transfer the credit for income taxes paid to another state from your Schedule Z worksheet to Schedule Z; Part 2; line 10.
Transfer the Schedule Z credit to line 13 of your Form 1 Massachusetts Income Tax Return.
Attach Schedule Z to Form 1 and mail to: Massachusetts Department of Revenue P.O. Box 7000 Boston, Massachusetts 02204-7000
- Connecticut Department of Revenue Services: Nonresidents with Connecticut Source Income
- Connecticut Department of Revenue Services: Form CT-1040 NR/PY (PDF)
- Connecticut Department of Revenue Services: Schedule CT-SI
- Connecticut Department of Revenue Services: Individual Income Tax Forms (PDF)
- Form CT-1040 NR/PY Instruction Booklet (PDF)