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.

Ruling 89-143, Capital Gains, Dividends and Interest Tax

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted by AN 94(2)

A married couple who elects to file "married filing separately" for federal returns must file the Capital Gains, Dividends and Interest Income Tax Return separately for state purposes.

LEGAL DIVISION

October 12, 1989