I'm H1B visa holder together with my wife (H4, no income) since Feb 2005 in Connecticut. Under the residency rules of IRC 7701(b), we passed the substantial presence test in 2005 and therefore I am a resident aline for federal tax purpose, so does my wife. We file federal tax return joinly.

When filing CT state tax return, we find we are not present for the entire 2005 tax year, so we are non-resident for CT state tax purpose. My question is: can we file the state tax jointly? I cann't understand two conficated definitions concerning married non-residents filing status.

Your early reply is highly appreciated. Thanks.

Catseyes

Hi Lemon,

Were you in the US before Feb 2005 ? If yes, you're a Part Year resident. I do agree though that the form is the same: CT 1040 NRPY.

I hope Atalnta Tax Expert will also reply to you, but I think that you can file jointly for state taxes. Did you move at the same time ?

( I am from CT too, and I moved there in June )

from : http://www.ct.gov/drs/cwp/view.asp?a...266286#FILREQ3

A part-year resident is anyone who changed his or her permanent legal residence by moving into or out of Connecticut during the taxable year.

A nonresident is anyone who is not a resident or part-year resident of Connecticut for any part of the year.


http://www.ct.gov/drs/cwp/view.asp?a...266286#FILREQ8

Your filing status for Connecticut income tax purposes must be the same as your filing status for federal income tax purposes with the following exceptions:

1. If one spouse is a resident and the other is a nonresident, each spouse who is required to file a Connecticut income tax return must file as married filing separately for Connecticut income tax purposes even if they file a joint federal income tax return unless they both consent to be treated as residents.
2. If one spouse is a resident or a nonresident and the other spouse is a part-year resident, they must file as married filing separately for Connecticut income tax purposes even if they file a joint federal return.
3. If one spouse is a nonresident with Connecticut source income and the other is a nonresident with no Connecticut source income, the spouse with Connecticut source income must file as married filing separately even if they file a joint federal return unless they both consent to be treated as if they have Connecticut source income. For example, if you are a resident of Rhode Island who works in Connecticut, but your spouse is a resident of Rhode Island who has no Connecticut source income, you should file a separate Form CT-1040NR/PY even if you and your spouse file a joint federal income tax return. or
4. If both spouses are part-year residents and moved into or out of Connecticut at different times during the taxable year, both spouses must file as "married, filing separate." However, if both spouses are part-year residents and moved into or out of Connecticut on the same day and filed jointly for federal income tax purposes, a joint Connecticut income tax return, Form CT-1040NR/PY, must be filed.

lemon

Hi, Catseyes,

Thank you for the details explanation.

I was not in US before Feb 2005. I came from China as PostDoc, conducting cancer biology and developmental biology research. My wife and I did move together and have been live together since last February.

I have the same opion as yours that I can file the CT income tax jointly interms of point 3 as you mentioned. However, I do confuse about the following information appeared in the instruction Page 6 - Special Information for Nonresident Aliens:

A married nonresident alien may not file a joint Connecticut income tax return unless the nonresident alien is married to a citizen or resident of the U.S. and they have made an election to file a joint federal income tax return.
So, any comments for that?

Thanks.

Catseyes

I think you are a PY as you moved to CT.

I think the problem here is that Nonresident alien may mean two very different things :

1) NR : immigration status : not a USC or LPR. Other visas : non immigrant...
2) NR: home location :does not live at one place ( state taxes : if you work in CT but live in MA, then you are a NR for CT )

To me, the point 3 of the CT DRS webpage is for NR-home location.
And, to me what you pasted "Page 6 - Special Information for Nonresident Aliens" is for NR-immigration status.

You said you elected to file a joint federal return. Then, according to the last sentence on item 4 of the CT DRS website, you have to file jointly :
if both spouses are part-year residents and moved into or out of Connecticut on the same day and filed jointly for federal income tax purposes, a joint Connecticut income tax return, Form CT-1040NR/PY, must be filed

That's my undestanding of the situation. Hope it's right, and helpful

lemon

Thanks, Catseyes.

You comments make me more clear concerning the understanding of non-residents. However, as stated on the instruction, a part-year resident is anyone who changed his or her permanent legal residence by moving into or out of Connecticut during the taxable year. Do you think our move to Connecticut is changing permanent legal residence? I'm not quite sure. I just take for grant that, before we become permanent residents of USA, our permanent legal residence is still China. Do you think so.

By the way, what does "permanent place of abode" mean?

Need your further guidance.

Catseyes

I would say you are a PY as you moved to CT during the tax year ( but that may depend on your visa : see the 3 examples from the CT webpage : http://www.ct.gov/drs/cwp/view.asp?a=1462&q=271750

I would disagree on that. Come back to my previous post: there are two different issues : immigration with USCIS and taxes with IRS.
You do reside in the US. But it does not mean you are a permanent resident = GC holder ( which you are not ).
But I am not too familiar with the H1b visa as I was a F1 and then became a LPR thanks to the Lottery.So, it is possible that I am wrong.

http://www.ct.gov/drs/cwp/view.asp?a=1462&q=271750
If you are a nonresident alien who lived or worked in Connecticut, you may be required to file a Connecticut income tax return, either as a resident of Connecticut or a nonresident of Connecticut. NOTE: even if you are a nonresident of the United States, you may be considered a resident of Connecticut for the purposes of filing a state income tax return.

See, here you have the 2 meanings of NR : immigration, and taxes. You are a NR for USCIS, but you might still be a resident for taxes. ( see IRS pub 519 pages 4 and 5 for more details ). But here we are discussing State taxes : I was mentioning IRS p519 as it sets examples.
Check out the link for the CT DRS website. There are examples too.

I truly hope Atlanta Tax EXpert will take a look at your post, as I am not a professional myself, and only acquired my knowlegde through the reading of websites ( IRS, CT DRS ...).

lemon

Catseyes, thanks so so much! I do appreciate it.

I'll study the details you mentioned above. Maybe I'll have further questions for you. Thanks for your GREAT help!

AtlantaTaxExpert

Sorry I have taken so long to answer. It's been a hectic few days.

CatsEyes is correct. You should file as a part-year resident for Connecticut, using Form CT-1040NR/PY.

lemon

Great thanks to Catseyes and Atlanta Tax Expert.

I finished filing CT-1040NR/PY as Part-time Resident with your help, however, I'm not quite sure about one minor question: should I fill in "China" as the state of prior residence which is required in Part 3 Schedule CT-1040AW?

AtlantaTaxExpert

Lemon:

That's fine. The information is normally requested if the state wants to back-check to see if the taxpayer paid any taxes in the previous state.