Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Nonresident Working in Connecticut

Connecticut income tax must be withheld from the wages paid to nonresidents who work in Connecticut.  If a nonresident of Connecticut works in Connecticut and in another state, the employer should withhold Connecticut income tax on that portion of the employee's wages related to services performed in Connecticut.

For taxable years beginning on or after January 1, 2019, Connecticut will apply the Convenience of the Employer test in determining Connecticut source income of residents of states that apply the same rule. Generally, in a state that applies this test, wages earned by a nonresident are allocated to the employer’s location unless the nonresident works from an out-of-state location due to the necessity of the employer rather than the convenience of the employee. 

For example, in determining whether income earned by a New York resident individual telecommuting for a Connecticut employer will be deemed Connecticut source income, Connecticut will apply the New York “convenience of the employer” test.

Employers who are required to withhold Connecticut income tax are required to provide employees with a copy of Form CT-W4, Employee's Withholding or Exemption Certificate, which must be completed and returned to the employer as soon as possible.  Using the information on Form CT-W4 and the Connecticut withholding tables, the employer will determine how much Connecticut tax to withhold from wages.

Nonresidents of Connecticut who are required to file a Connecticut return must complete:

  • Form CT-1040NR/PY; and
  • Schedule CT-SI;
  • Visit our Current Forms Page for forms and instructions.

A nonresident who worked in Connecticut is required to file Form CT-1040NR/PY, Nonresident and Part-Year Resident Income Tax Return, if any of the following is true for the taxable year:

  • Connecticut income tax was withheld from wages or other payments or
  • He or she made estimated payments of income tax to Connecticut or
  • He or she meets the gross income test* and had any income from Connecticut sources (such as wages from working in Connecticut)  or
  • He or she was required to pay the federal alternative minimum tax.

*A nonresident meets the gross income test if his or her total income for the year, including income earned within and without Connecticut exceeds:

  • $12,000 and you are married filing separately;
  • $15,000 and you are filing single;
  • $19,000 and you are filing head of household; or
  • $24,000 and you are filing jointly or qualifying widow(er) with dependent child.

 Credit for Taxes Paid to Connecticut May be Allowed by the State Where the Employee Lives


In general, the nonresident's state of residence will allow a credit for the income taxes paid to Connecticut for income earned in Connecticut.  The nonresident who works in Connecticut will be required to file a nonresident return (Form CT-1040NR/PY) in Connecticut as well as a resident income tax return in his state of residence.

How the Tax is Calculated by a Nonresident 

Connecticut law requires a nonresident to calculate his or her tax in the same way as a resident of Connecticut.  The nonresident is then required to prorate the tax based upon the percentage of income from Connecticut sources.  For example, if the Connecticut income tax calculated on your entire income (as reported on Line 5 of Form CT-1040NR/PY) was $1,000, but you were a nonresident who earned only 50% of your income from wages earned while working in Connecticut, your tax due to Connecticut would be 50% of $1,000, or $500.

The Connecticut method of calculation allows the nonresident to be taxed at the same rate as a resident, taking into account the same exemptions and tax credits available to a resident at the same income level,  but only requires payment of the tax in relation to the percentage of total income derived from this state. 

When you file the resident income tax return with your home state, you may be able to claim credit for taxes paid to Connecticut for income earned in this state.  Please contact the tax department in your state of residence to find out if you will be eligible to claim such a credit.

Form CT-1040NR/PY and required schedules are available on the Current Forms Page.