FindLaw | Find a Lawyer. Find Answers.
Are you a legal Professional?
My current location:
,
| Change location
Connecticut Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 51, et seq., act 3, Laws (1991), 1st sp. sess. Act 160, Law 1995 §12-700, et seq. |
| Who is Required to File | Each resident individual, trust, and estate with Connecticut taxable income; Nonresident individuals, estates, and trusts on Connecticut income |
| Rate | First $10,000, 3%; 4.5% above $10,000 |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
Research the Law:
- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
Related Resources for Personal Income Tax Laws: