Question

Military spouse living in MD with servicemember but a CT domiciliary (by the MSRRA - servicemember also domiciled in CT).

Forum|Forum|5 years ago
February 26, 2021
1 reply
0 views

All her income is from non CT sources, and she does not maintain a CT abode. Does she need to pay CT income tax, or since all her income is from sources out of CT, and she resided outside CT, can she file as a CT nonresident, and be exempt as a non resident for tax purposes?

TurboTax Online

T

ThomasM125

Per the Connecticut State Department of Revenue Services, you can only avoid having to file a CT tax return if all three of these conditions apply to you:

You did not maintain a permanent place of abode in Connecticut
You maintained a permanent place of abode outside of Connecticut and
You spent 30 days or less in Connecticut

Since she does not have an abode in Connecticut and if she was in CT for less than 30 days, the only remaining requirement would be that she have a permanent abode elsewhere. So, if she was in Maryland indefinitely, then she would not have to file a CT tax return.

You can read more about this here:

https://portal.ct.gov/DRS/individuals/individual-tax-page/income-tax-information-military

**Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"

G

greeneflashAuthor

Thomas,

Thank you. Yes, she meets all three CT conditions.

So, this means she is NOT filing any state tax return. She is not filing where we live (MD) because she is a CT resident due to the MSRRA. She is not filing in CT for the reasons you stated above.

Am I interpreting this correctly?