Connecticut General Statutes 12-700 – Imposition of tax on income. Rate
(a) There is hereby imposed on the Connecticut taxable income of each resident of this state a tax:
Terms Used In Connecticut General Statutes 12-700
- Adjusted gross income: means the adjusted gross income of a natural person with respect to any taxable year, as determined for federal income tax purposes and as properly reported on such person's federal income tax return. See Connecticut General Statutes 12-701
- Connecticut adjusted gross income: means adjusted gross income, with the following modifications:
(A) There shall be added thereto:
(i) To the extent not properly includable in gross income for federal income tax purposes, any interest income from obligations issued by or on behalf of any state, political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity, exclusive of such income from obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity created under the laws of the state of Connecticut and exclusive of any such income with respect to which taxation by any state is prohibited by federal law. See Connecticut General Statutes 12-701
- federal: refer to the corresponding terms defined in the laws of the United States. See Connecticut General Statutes 12-701
- Internal Revenue Code: means the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended. See Connecticut General Statutes 12-701
- Nonresident trust or estate: means any trust or estate other than a resident trust or estate or a part-year resident trust. See Connecticut General Statutes 12-701
- Part-year resident trust: means any trust which is not either a resident trust or a nonresident trust for the entire taxable year. See Connecticut General Statutes 12-701
- Pay: means the payment by an individual of the tax imposed on his Connecticut adjusted gross income or the payment by a fiduciary of a trust or estate of the tax imposed on its Connecticut taxable income, and includes the payment over by an employer or other person of the tax that such employer or other person is required to collect, deduct or withhold and to truthfully account for. See Connecticut General Statutes 12-701
- Person: means a person as defined in section 12-1, but shall not include any corporation or association which is taxable as a corporation for the purposes of chapter 208, provided, for purposes of sections 12-735, 12-736 and 12-737, the term "person" shall include an individual, corporation or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member or employee of any partnership who, as such officer, employee or member, is under a duty to perform the act in respect of which the violation occurs. See Connecticut General Statutes 12-701
- Resident of this state: means any natural person (A) who is domiciled in this state, unless (i) the person maintains no permanent place of abode in this state, maintains a permanent place of abode elsewhere and spends in the aggregate not more than thirty days of the taxable year in this state, or (ii) within any period of five hundred forty-eight consecutive days the person is present in a foreign country or countries for at least four hundred fifty days, and during such period of five hundred forty-eight consecutive days the person is not present in this state for more than ninety days and does not maintain a permanent place of abode in this state at which such person's spouse, unless such spouse is legally separated, or minor children are present for more than ninety days, and during the nonresident portion of the taxable year with or within which such period of five hundred forty-eight consecutive days begins and the nonresident portion of the taxable year with or within which such period ends, such person is present in this state for a number of days which does not exceed an amount which bears the same ratio to ninety as the number of days contained in such portion of the taxable year bears to five hundred forty-eight, or (B) who is not domiciled in this state but maintains a permanent place of abode in this state and is in this state for an aggregate of more than one hundred eighty-three days of the taxable year, unless such person, not being domiciled in this state, is in active service in the armed forces of the United States. See Connecticut General Statutes 12-701
- Resident trust or estate: means (A) the estate of a decedent who at the time of his death was a resident of this state, (B) the estate of a person who, at the time of commencement of a case under Title 11 of the United States Code, was a resident of this state, (C) a trust, or a portion of a trust, consisting of property transferred by will of a decedent who at the time of his death was a resident of this state, and (D) a trust, or a portion of a trust, consisting of the property of (i) a person who was a resident of this state at the time the property was transferred to the trust if the trust was then irrevocable, (ii) a person who, if the trust was revocable at the time the property was transferred to the trust, and has not subsequently become irrevocable, was a resident of this state at the time the property was transferred to the trust or (iii) a person who, if the trust was revocable when the property was transferred to the trust but the trust has subsequently become irrevocable, was a resident of this state at the time the trust became irrevocable. See Connecticut General Statutes 12-701
- Taxable year: means taxable year as determined in accordance with section 12-708. See Connecticut General Statutes 12-701
- Taxpayer: means any person, trust or estate subject to the tax imposed under this chapter. See Connecticut General Statutes 12-701
(1) At the rate of four and one-half per cent of such Connecticut taxable income for taxable years commencing on or after January 1, 1992, and prior to January 1, 1996.
(2) For taxable years commencing on or after January 1, 1996, but prior to January 1, 1997, in accordance with the following schedule:
(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $2,250 |
3.0% |
|
|
Over $2,250 |
$67.50, plus 4.5% of the |
|
|
excess over $2,250 |
(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $3,500 |
3.0% |
|
|
Over $3,500 |
$105.00, plus 4.5% of the |
|
|
excess over $3,500 |
(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or a person who files a return under the federal income tax as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $4,500 |
3.0% |
|
|
Over $4,500 |
$135.00, plus 4.5% of the |
|
|
excess over $4,500 |
(D) For trusts or estates, the rate of tax shall be 4.5% of their Connecticut taxable income.
(3) For taxable years commencing on or after January 1, 1997, but prior to January 1, 1998, in accordance with the following schedule:
(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $6,250 |
3.0% |
|
|
Over $6,250 |
$187.50, plus 4.5% of the |
|
|
excess over $6,250 |
(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $10,000 |
3.0% |
|
|
Over $10,000 |
$300.00, plus 4.5% of the |
|
|
excess over $10,000 |
(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $12,500 |
3.0% |
|
|
Over $12,500 |
$375.00, plus 4.5% of the |
|
|
excess over $12,500 |
(D) For trusts or estates, the rate of tax shall be 4.5% of their Connecticut taxable income.
(4) For taxable years commencing on or after January 1, 1998, but prior to January 1, 1999, in accordance with the following schedule:
(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $7,500 |
3.0% |
|
|
Over $7,500 |
$225.00, plus 4.5% of the |
|
|
excess over $7,500 |
(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $12,000 |
3.0% |
|
|
Over $12,000 |
$360.00, plus 4.5% of the |
|
|
excess over $12,000 |
(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $15,000 |
3.0% |
|
|
Over $15,000 |
$450.00, plus 4.5% of the |
|
|
excess over $15,000 |
(D) For trusts or estates, the rate of tax shall be 4.5% of their Connecticut taxable income.
(5) For taxable years commencing on or after January 1, 1999, but prior to January 1, 2003, in accordance with the following schedule:
(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $10,000 |
3.0% |
|
|
Over $10,000 |
$300.00, plus 4.5% of the |
|
|
excess over $10,000 |
(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $16,000 |
3.0% |
|
|
Over $16,000 |
$480.00, plus 4.5% of the |
|
|
excess over $16,000 |
(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $20,000 |
3.0% |
|
|
Over $20,000 |
$600.00, plus 4.5% of the |
|
|
excess over $20,000 |
(D) For trusts or estates, the rate of tax shall be 4.5% of their Connecticut taxable income.
(6) For taxable years commencing on or after January 1, 2003, but prior to January 1, 2009, in accordance with the following schedule:
(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $10,000 |
3.0% |
|
|
Over $10,000 |
$300.00, plus 5.0% of the |
|
|
excess over $10,000 |
(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $16,000 |
3.0% |
|
|
Over $16,000 |
$480.00, plus 5.0% of the |
|
|
excess over $16,000 |
(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $20,000 |
3.0% |
|
|
Over $20,000 |
$600.00, plus 5.0% of the |
|
|
excess over $20,000 |
(D) For trusts or estates, the rate of tax shall be 5.0% of the Connecticut taxable income.
(7) For taxable years commencing on or after January 1, 2009, but prior to January 1, 2011, in accordance with the following schedule:
(A) For any person who files a return under the federal income tax for such taxable year as an unmarried individual:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $10,000 |
3.0% |
|
|
Over $10,000 but not |
$300.00, plus 5.0% of the |
|
|
over $500,000 |
excess over $10,000 |
|
|
Over $500,000 |
$24,800, plus 6.5% of the |
|
|
excess over $500,000 |
(B) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $16,000 |
3.0% |
|
|
Over $16,000 but not |
$480.00, plus 5.0% of the |
|
|
over $800,000 |
excess over $16,000 |
|
|
Over $800,000 |
$39,680, plus 6.5% of the |
|
|
excess over $800,000 |
(C) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $20,000 |
3.0% |
|
|
Over $20,000 but not |
$600.00, plus 5.0% of the |
|
|
over $1,000,000 |
excess over $20,000 |
|
|
Over $1,000,000 |
$49,600, plus 6.5% of the |
|
|
excess over $1,000,000 |
(D) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $10,000 |
3.0% |
|
|
Over $10,000 but not |
$300.00, plus 5.0% of the |
|
|
over $500,000 |
excess over $10,000 |
|
|
Over $500,000 |
$24,800, plus 6.5% of the |
|
|
excess over $500,000 |
(E) For trusts or estates, the rate of tax shall be 6.5% of the Connecticut taxable income.
(8) For taxable years commencing on or after January 1, 2011, but prior to January 1, 2015, in accordance with the following schedule:
(A) (i) For any person who files a return under the federal income tax for such taxable year as an unmarried individual:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $10,000 |
3.0% |
|
|
Over $10,000 but not |
$300.00, plus 5.0% of the |
|
|
over $50,000 |
excess over $10,000 |
|
|
Over $50,000 but not |
$2,300, plus 5.5% of the |
|
|
over $100,000 |
excess over $50,000 |
|
|
Over $100,000 but not |
$5,050, plus 6.0% of the |
|
|
over $200,000 |
excess over $100,000 |
|
|
Over $200,000 but not |
$11,050, plus 6.5% of the |
|
|
over $250,000 |
excess over $200,000 |
|
|
Over $250,000 |
$14,300, plus 6.70% of the |
|
|
excess over $250,000 |
(ii) Notwithstanding the provisions of subparagraph (A)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty-six thousand five hundred dollars, the amount of the taxpayer’s Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i) and (A)(ii) of this subdivision, an amount equal to seventy-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand two hundred fifty dollars.
(B) (i) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $16,000 |
3.0% |
|
|
Over $16,000 but not |
$480.00, plus 5.0% of the |
|
|
over $80,000 |
excess over $16,000 |
|
|
Over $80,000 but not |
$3,680, plus 5.5% of the |
|
|
over $160,000 |
excess over $80,000 |
|
|
Over $160,000 but not |
$8,080, plus 6.0% of the |
|
|
over $320,000 |
excess over $160,000 |
|
|
Over $320,000 but not |
$17,680, plus 6.5% of the |
|
|
over $400,000 |
excess over $320,000 |
|
|
Over $400,000 |
$22,880, plus 6.70% of the |
|
|
excess over $400,000 |
(ii) Notwithstanding the provisions of subparagraph (B)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds seventy-eight thousand five hundred dollars, the amount of the taxpayer’s Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand six hundred dollars for each four thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds three hundred twenty thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i) and (B)(ii) of this subdivision, an amount equal to one hundred twenty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds three hundred twenty thousand dollars, up to a maximum payment of three thousand six hundred dollars.
(C) (i) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $20,000 |
3.0% |
|
|
Over $20,000 but not |
$600.00, plus 5.0% of the |
|
|
over $100,000 |
excess over $20,000 |
|
|
Over $100,000 but not |
$4,600, plus 5.5% of the |
|
|
over $200,000 |
excess over $100,000 |
|
|
Over $200,000 but not |
$10,100, plus 6.0% of the |
|
|
over $400,000 |
excess over $200,000 |
|
|
Over $400,000 but not |
$22,100, plus 6.5% of the |
|
|
over $500,000 |
excess over $400,000 |
|
|
Over $500,000 |
$28,600, plus 6.70% of the |
|
|
excess over $500,000 |
(ii) Notwithstanding the provisions of subparagraph (C)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds one hundred thousand five hundred dollars, the amount of the taxpayer’s Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by two thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds four hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i) and (C)(ii) of this subdivision, an amount equal to one hundred fifty dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds four hundred thousand dollars, up to a maximum payment of four thousand five hundred dollars.
(D) (i) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $10,000 |
3.0% |
|
|
Over $10,000 but not |
$300.00, plus 5.0% of the |
|
|
over $50,000 |
excess over $10,000 |
|
|
Over $50,000 but not |
$2,300, plus 5.5% of the |
|
|
over $100,000 |
excess over $50,000 |
|
|
Over $100,000 but not |
$5,050, plus 6.0% of the |
|
|
over $200,000 |
excess over $100,000 |
|
|
Over $200,000 but not |
$11,050, plus 6.5% of the |
|
|
over $250,000 |
excess over $200,000 |
|
|
Over $250,000 |
$14,300, plus 6.70% of the |
|
|
excess over $250,000 |
(ii) Notwithstanding the provisions of subparagraph (D)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty thousand two hundred fifty dollars, the amount of the taxpayer’s Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each two thousand five hundred dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i) and (D)(ii) of this subdivision, an amount equal to seventy-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand two hundred fifty dollars.
(E) For trusts or estates, the rate of tax shall be 6.70% of the Connecticut taxable income.
(9) For taxable years commencing on or after January 1, 2015, but prior to January 1, 2024, in accordance with the following schedule:
(A) (i) For any person who files a return under the federal income tax for such taxable year as an unmarried individual:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $10,000 |
3.0% |
|
|
Over $10,000 but not |
$300.00, plus 5.0% of the |
|
|
over $50,000 |
excess over $10,000 |
|
|
Over $50,000 but not |
$2,300, plus 5.5% of the |
|
|
over $100,000 |
excess over $50,000 |
|
|
Over $100,000 but not |
$5,050, plus 6.0% of the |
|
|
over $200,000 |
excess over $100,000 |
|
|
Over $200,000 but not |
$11,050, plus 6.5% of the |
|
|
over $250,000 |
excess over $200,000 |
|
|
Over $250,000 but not |
$14,300, plus 6.9% of the |
|
|
over $500,000 |
excess over $250,000 |
|
|
Over $500,000 |
$31,550, plus 6.99% of the |
|
|
excess over $500,000 |
(ii) Notwithstanding the provisions of subparagraph (A)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty-six thousand five hundred dollars, the amount of the taxpayer’s Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i) and (A)(ii) of this subdivision, an amount equal to ninety dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand seven hundred dollars.
(iv) Each taxpayer whose Connecticut adjusted gross income exceeds five hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i), (A)(ii) and (A)(iii) of this subdivision, an amount equal to fifty dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds five hundred thousand dollars, up to a maximum payment of four hundred fifty dollars.
(B) (i) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $16,000 |
3.0% |
|
|
Over $16,000 but not |
$480.00, plus 5.0% of the |
|
|
over $80,000 |
excess over $16,000 |
|
|
Over $80,000 but not |
$3,680, plus 5.5% of the |
|
|
over $160,000 |
excess over $80,000 |
|
|
Over $160,000 but not |
$8,080, plus 6.0% of the |
|
|
over $320,000 |
excess over $160,000 |
|
|
Over $320,000 but not |
$17,680, plus 6.5% of the |
|
|
over $400,000 |
excess over $320,000 |
|
|
Over $400,000 but not |
$22,880, plus 6.9% of the |
|
|
over $800,000 |
excess over $400,000 |
|
|
Over $800,000 |
$50,480, plus 6.99% of the |
|
|
excess over $800,000 |
(ii) Notwithstanding the provisions of subparagraph (B)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds seventy-eight thousand five hundred dollars, the amount of the taxpayer’s Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand six hundred dollars for each four thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds three hundred twenty thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i) and (B)(ii) of this subdivision, an amount equal to one hundred forty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds three hundred twenty thousand dollars, up to a maximum payment of four thousand two hundred dollars.
(iv) Each taxpayer whose Connecticut adjusted gross income exceeds eight hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i), (B)(ii) and (B)(iii) of this subdivision, an amount equal to eighty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds eight hundred thousand dollars, up to a maximum payment of seven hundred twenty dollars.
(C) (i) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $20,000 |
3.0% |
|
|
Over $20,000 but not |
$600.00, plus 5.0% of the |
|
|
over $100,000 |
excess over $20,000 |
|
|
Over $100,000 but not |
$4,600, plus 5.5% of the |
|
|
over $200,000 |
excess over $100,000 |
|
|
Over $200,000 but not |
$10,100, plus 6.0% of the |
|
|
over $400,000 |
excess over $200,000 |
|
|
Over $400,000 but not |
$22,100, plus 6.5% of the |
|
|
over $500,000 |
excess over $400,000 |
|
|
Over $500,000 but not |
$28,600, plus 6.9% of the |
|
|
over $1,000,000 |
excess over $500,00 |
|
|
Over $1,000,000 |
$63,100, plus 6.99% of the |
|
|
excess over $1,000,000 |
(ii) Notwithstanding the provisions of subparagraph (C)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds one hundred thousand five hundred dollars, the amount of the taxpayer’s Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by two thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds four hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i) and (C)(ii) of this subdivision, an amount equal to one hundred eighty dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds four hundred thousand dollars, up to a maximum payment of five thousand four hundred dollars.
(iv) Each taxpayer whose Connecticut adjusted gross income exceeds one million dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i), (C)(ii) and (C)(iii) of this subdivision, an amount equal to one hundred dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds one million dollars, up to a maximum payment of nine hundred dollars.
(D) (i) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $10,000 |
3.0% |
|
|
Over $10,000 but not |
$300.00, plus 5.0% of the |
|
|
over $50,000 |
excess over $10,000 |
|
|
Over $50,000 but not |
$2,300, plus 5.5% of the |
|
|
over $100,000 |
excess over $50,000 |
|
|
Over $100,000 but not |
$5,050, plus 6.0% of the |
|
|
over $200,000 |
excess over $100,000 |
|
|
Over $200,000 but not |
$11,050, plus 6.5% of the |
|
|
over $250,000 |
excess over $200,000 |
|
|
Over $250,000 but not |
$14,300, plus 6.9% of the |
|
|
over $500,000 |
excess over $250,000 |
|
|
Over $500,000 |
$31,550, plus 6.99% of the |
|
|
excess over $500,000 |
(ii) Notwithstanding the provisions of subparagraph (D)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty thousand two hundred fifty dollars, the amount of the taxpayer’s Connecticut taxable income to which the three-per-cent tax rate applies shall be reduced by one thousand dollars for each two thousand five hundred dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the three-per-cent tax rate does not apply shall be an amount to which the five-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i) and (D)(ii) of this subdivision, an amount equal to ninety dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand seven hundred dollars.
(iv) Each taxpayer whose Connecticut adjusted gross income exceeds five hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i), (D)(ii) and (D)(iii) of this subdivision, an amount equal to fifty dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds five hundred thousand dollars, up to a maximum payment of four hundred fifty dollars.
(E) For trusts or estates, the rate of tax shall be 6.99% of the Connecticut taxable income.
(10) For taxable years commencing on or after January 1, 2024, in accordance with the following schedule:
(A) (i) For any person who files a return under the federal income tax for such taxable year as an unmarried individual:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $10,000 |
2.0% |
|
|
Over $10,000 but not |
$200.00, plus 4.5% of the |
|
|
over $50,000 |
excess over $10,000 |
|
|
Over $50,000 but not |
$2,000, plus 5.5% of the |
|
|
over $100,000 |
excess over $50,000 |
|
|
Over $100,000 but not |
$4,750, plus 6.0% of the |
|
|
over $200,000 |
excess over $100,000 |
|
|
Over $200,000 but not |
$10,750, plus 6.5% of the |
|
|
over $250,000 |
excess over $200,000 |
|
|
Over $250,000 but not |
$14,000, plus 6.9% of the |
|
|
over $500,000 |
excess over $250,000 |
|
|
Over $500,000 |
$31,250, plus 6.99% of the |
|
|
excess over $500,000 |
(ii) Notwithstanding the provisions of subparagraph (A)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty-six thousand five hundred dollars, the amount of the taxpayer’s Connecticut taxable income to which the two-per-cent tax rate applies shall be reduced by one thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the two-per-cent tax rate does not apply shall be an amount to which the four-and-one-half-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds one hundred five thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i) and (A)(ii) of this subdivision, an amount equal to twenty-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds one hundred five thousand dollars, up to a maximum payment of two hundred fifty dollars.
(iv) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i), (A)(ii) and (A)(iii) of this subdivision, an amount equal to ninety dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand seven hundred dollars.
(v) Each taxpayer whose Connecticut adjusted gross income exceeds five hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (A)(i), (A)(ii), (A)(iii) and (A)(iv) of this subdivision, an amount equal to fifty dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds five hundred thousand dollars, up to a maximum payment of four hundred fifty dollars.
(B) (i) For any person who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $16,000 |
2.0% |
|
|
Over $16,000 but not |
$320.00, plus 4.5% of the |
|
|
over $80,000 |
excess over $16,000 |
|
|
Over $80,000 but not |
$3,200, plus 5.5% of the |
|
|
over $160,000 |
excess over $80,000 |
|
|
Over $160,000 but not |
$7,600, plus 6.0% of the |
|
|
over $320,000 |
excess over $160,000 |
|
|
Over $320,000 but not |
$17,200, plus 6.5% of the |
|
|
over $400,000 |
excess over $320,000 |
|
|
Over $400,000 but not |
$22,400, plus 6.9% of the |
|
|
over $800,000 |
excess over $400,000 |
|
|
Over $800,000 |
$50,000, plus 6.99% of the |
|
|
excess over $800,000 |
(ii) Notwithstanding the provisions of subparagraph (B)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds seventy-eight thousand five hundred dollars, the amount of the taxpayer’s Connecticut taxable income to which the two-per-cent tax rate applies shall be reduced by one thousand six hundred dollars for each four thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the two-per-cent tax rate does not apply shall be an amount to which the four-and-one-half-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds one hundred sixty-eight thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i) and (B)(ii) of this subdivision, an amount equal to forty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds one hundred sixty-eight thousand dollars, up to a maximum payment of four hundred dollars.
(iv) Each taxpayer whose Connecticut adjusted gross income exceeds three hundred twenty thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i), (B)(ii) and (B)(iii) of this subdivision, an amount equal to one hundred forty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds three hundred twenty thousand dollars, up to a maximum payment of four thousand two hundred dollars.
(v) Each taxpayer whose Connecticut adjusted gross income exceeds eight hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (B)(i), (B)(ii), (B)(iii) and (B)(iv) of this subdivision, an amount equal to eighty dollars for each eight thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds eight hundred thousand dollars, up to a maximum payment of seven hundred twenty dollars.
(C) (i) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or any person who files a return under the federal income tax for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $20,000 |
2.0% |
|
|
Over $20,000 but not |
$400.00, plus 4.5% of the |
|
|
over $100,000 |
excess over $20,000 |
|
|
Over $100,000 but not |
$4,000, plus 5.5% of the |
|
|
over $200,000 |
excess over $100,000 |
|
|
Over $200,000 but not |
$9,500, plus 6.0% of the |
|
|
over $400,000 |
excess over $200,000 |
|
|
Over $400,000 but not |
$21,500, plus 6.5% of the |
|
|
over $500,000 |
excess over $400,000 |
|
|
Over $500,000 but not |
$28,000, plus 6.9% of the |
|
|
over $1,000,000 |
excess over $500,000 |
|
|
Over $100,000 |
$62,500, plus 6.99% of the |
|
|
excess over $1000,000 |
(ii) Notwithstanding the provisions of subparagraph (C)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds one hundred thousand five hundred dollars, the amount of the taxpayer’s Connecticut taxable income to which the two-per-cent tax rate applies shall be reduced by two thousand dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the two-per-cent tax rate does not apply shall be an amount to which the four-and-one-half-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred ten thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i) and (C)(ii) of this subdivision, an amount equal to fifty dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds two hundred ten thousand dollars, up to a maximum payment of five hundred dollars.
(iv) Each taxpayer whose Connecticut adjusted gross income exceeds four hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i), (C)(ii) and (C)(iii) of this subdivision, an amount equal to one hundred eighty dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds four hundred thousand dollars, up to a maximum payment of five thousand four hundred dollars.
(v) Each taxpayer whose Connecticut adjusted gross income exceeds one million dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (C)(i), (C)(ii), (C)(iii) and (C)(iv) of this subdivision, an amount equal to one hundred dollars for each ten thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds one million dollars, up to a maximum payment of nine hundred dollars.
(D) (i) For any person who files a return under the federal income tax for such taxable year as a married individual filing separately:
|
Connecticut Taxable Income |
Rate of Tax |
|
|
Not over $10,000 |
2.0% |
|
|
Over $10,000 but not |
$200.00, plus 4.5% of the |
|
|
over $50,000 |
excess over $10,000 |
|
|
Over $50,000 but not |
$2,000, plus 5.5% of the |
|
|
over $100,000 |
excess over $50,000 |
|
|
Over $100,000 but not |
$4,750, plus 6.0% of the |
|
|
over $200,000 |
excess over $100,000 |
|
|
Over $200,000 but not |
$10,750, plus 6.5% of the |
|
|
over $250,000 |
excess over $200,000 |
|
|
Over $250,000 but not |
$14,000, plus 6.9% of the |
|
|
over $500,000 |
excess over $250,000 |
|
|
Over $500,000 |
$31,250, plus 6.99% of the |
|
|
excess over $500,000 |
(ii) Notwithstanding the provisions of subparagraph (D)(i) of this subdivision, for each taxpayer whose Connecticut adjusted gross income exceeds fifty thousand two hundred fifty dollars, the amount of the taxpayer’s Connecticut taxable income to which the two-per-cent tax rate applies shall be reduced by one thousand dollars for each two thousand five hundred dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the two-per-cent tax rate does not apply shall be an amount to which the four-and-one-half-per-cent tax rate shall apply.
(iii) Each taxpayer whose Connecticut adjusted gross income exceeds one hundred five thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i) and (D)(ii) of this subdivision, an amount equal to twenty-five dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds one hundred five thousand dollars, up to a maximum payment of two hundred fifty dollars.
(iv) Each taxpayer whose Connecticut adjusted gross income exceeds two hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i), (D)(ii) and (D)(iii) of this subdivision, an amount equal to ninety dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds two hundred thousand dollars, up to a maximum payment of two thousand seven hundred dollars.
(v) Each taxpayer whose Connecticut adjusted gross income exceeds five hundred thousand dollars shall pay, in addition to the tax computed under the provisions of subparagraphs (D)(i), (D)(ii), (D)(iii) and (D)(iv) of this subdivision, an amount equal to fifty dollars for each five thousand dollars, or fraction thereof, by which the taxpayer’s Connecticut adjusted gross income exceeds five hundred thousand dollars, up to a maximum payment of four hundred fifty dollars.
(E) For trusts or estates, the rate of tax shall be 6.99% of the Connecticut taxable income.
(11) The provisions of this subsection shall apply to resident trusts and estates and, wherever reference is made in this subsection to residents of this state, such reference shall be construed to include resident trusts and estates, provided any reference to a resident’s Connecticut adjusted gross income derived from sources without this state or to a resident’s Connecticut adjusted gross income shall be construed, in the case of a resident trust or estate, to mean the resident trust or estate’s Connecticut taxable income derived from sources without this state and the resident trust or estate’s Connecticut taxable income, respectively.
(b) There is hereby imposed on the Connecticut taxable income derived from or connected with sources within this state of each nonresident a tax which shall be the product of an amount equal to the tax computed as if such nonresident were a resident, multiplied by a fraction, the numerator of which is the nonresident’s Connecticut adjusted gross income derived from or connected with sources within this state and the denominator of which is the nonresident’s Connecticut adjusted gross income, provided, if the nonresident’s Connecticut adjusted gross income is less than such nonresident’s Connecticut adjusted gross income derived from or connected with sources within this state, (1) such nonresident’s Connecticut adjusted gross income derived from or connected with sources within this state, reduced by the amount of the exemption provided in section 12-702, shall be such nonresident’s Connecticut taxable income derived from or connected with sources within this state and shall be multiplied by the tax rate specified in subsection (a) of this section for the purposes of determining the tax pursuant to this section and (2) such nonresident’s Connecticut adjusted gross income derived from or connected with sources within this state shall be such nonresident’s Connecticut adjusted gross income for the purposes of determining the credit pursuant to section 12-703. The provisions of this subsection shall also apply to nonresident trusts and estates and, wherever reference is made in this subsection to nonresidents of this state, such reference shall be construed to include nonresident trusts and estates, provided any reference to a nonresident’s Connecticut adjusted gross income derived from sources within this state or to a nonresident’s Connecticut adjusted gross income shall be construed, in the case of a nonresident trust or estate, to mean the nonresident trust or estate’s Connecticut taxable income derived from sources within this state and the nonresident trust or estate’s Connecticut taxable income, respectively.
(c) (1) There is hereby imposed on the Connecticut taxable income derived from or connected with sources within this state of each part-year resident a tax which shall be a product equal to the tax computed as if such part-year resident were a resident, multiplied by a fraction, the numerator of which is the part-year resident’s Connecticut adjusted gross income derived from or connected with sources within this state, as described in subsection (a) of section 12-717, and the denominator of which is the part-year resident’s Connecticut adjusted gross income, as described in subdivision (2) of this subsection, provided, if the part-year resident’s Connecticut adjusted gross income is less than such part-year resident’s Connecticut adjusted gross income derived from or connected with sources within this state, (A) such part-year resident’s Connecticut adjusted gross income derived from or connected with sources within this state, reduced by the amount of the exemption provided in section 12-702, shall be such part-year resident’s Connecticut taxable income derived from or connected with sources within this state and shall be multiplied by the tax rate specified in subsection (a) of this section for the purposes of determining the tax pursuant to this section and (B) such part-year resident’s Connecticut adjusted gross income derived from or connected with sources within this state shall be such part-year resident’s adjusted gross income for the purposes of determining the credit pursuant to section 12-703. The provisions of this subsection shall apply to part-year resident trusts and, wherever reference is made in this subsection to part-year residents, such reference shall be construed to include part-year resident trusts, provided any reference to a part-year resident’s Connecticut adjusted gross income derived from sources within this state or a part-year resident’s Connecticut adjusted gross income shall be construed, in the case of a part-year resident trust, to mean the part-year resident trust’s Connecticut taxable income derived from sources within this state and the part-year resident trust’s Connecticut taxable income, respectively.
(2) For purposes of subdivision (1) of this subsection and subsection (a) of this section, the Connecticut adjusted gross income of a part-year resident (A) changing such resident’s status from resident to nonresident shall be increased or decreased, as the case may be, by the items accrued under subdivision (1) of subsection (c) of section 12-717, to the extent not otherwise includable in Connecticut adjusted gross income for the taxable year, and (B) changing such resident’s status from nonresident to resident shall be increased or decreased, as the case may be, by the items accrued under subdivision (2) of subsection (c) of section 12-717, to the extent included in Connecticut adjusted gross income for the taxable year.
(d) The provisions of this chapter shall be applicable with respect to any person, trust or estate. Whenever, in this chapter, “any person” appears without “trust or estate”, the reference to any person shall be deemed to include any trust and any estate unless, in the context of the particular provision, the reference to any person could not be applicable in the case of a trust or in the case of an estate.