Connecticut State Department of Revenue Services

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.

Personal Income Tax - Nexus

Connecticut Residents

You are required to file a Connecticut income tax return if you were a resident for the entire year or consent to be treated as a resident for the entire year and any of the following is true for the taxable year:

    1. You had Connecticut income taxes withheld; or
    2. You made estimated tax payments to Connecticut; or
    3. You meet the gross income test; or
    4. You had a federal alternative minimum tax liability.

Nonresidents and Part-Year Residents

You are required to file a Connecticut income tax return if you were a nonresident or part-year resident for the taxable year and any of the following is true for the taxable year:

    1. You had Connecticut income taxes withheld; or
    2. You made estimated tax payments to Connecticut; or
    3. You were a part-year resident who meets the gross income test, or who had a federal alternative minimum tax liability for the taxable year; or
    4. You were a nonresident with Connecticut source income who meets the gross income test, or who had a federal alternative minimum tax liability for the taxable year.