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.

Resident Working in Another State

A Connecticut resident is subject to Connecticut income tax on all of his or her income regardless of where the income is earned. However, if the resident works in another state that imposes an income tax, the individual is also subject to tax in the state in which he or she works.   

The employer will withhold tax for the state in which the individual works and will submit the tax to that state.  If the employer is also registered to withhold Connecticut income tax, Connecticut income tax must be withheld by the employer, but only to the extent that Connecticut income tax withholding exceeds the amount required to be withheld for the state in which the services are performed. For further information, employers should consult the Circular CT, Connecticut Employer's Tax Guide.

Returns to be Filed in Connecticut and in the Other State

A Connecticut resident who works in another state that imposes an income tax will be required to file a nonresident income tax return for the other state and a resident return for Connecticut.  The Connecticut resident will receive credit from Connecticut for income tax paid to the other state on income earned for services performed in the other state.  The credit allowed will be the lesser of the tax paid to the other state or the tax which Connecticut imposes on the resident's out-of-state wages. The credit is claimed by completing Form CT-1040, Schedule 2, and attaching a copy of the return filed with the other state.  The resident should contact the state in which he or she worked to determine the correct form to file to report the income earned in that state.

Estimated Payments to Connecticut May Be Required

The taxpayer who owes $1,000 or more in Connecticut income tax, after subtracting 1) the credit for taxes paid to another jurisdiction, 2) the Connecticut income tax withheld, and 3) any Connecticut PE Tax Credit the taxpayer is allowed to claim, should make estimated tax payments.  Estimated payments may be required if the taxpayer earns significant income that is not subject to withholding in the other state (such as interest income, capital gain, or dividends).  Estimated payments for calendar year taxpayers are due on April 15, June 15, September 15, and January 15 and are made using Form CT-1040ES.