Connecticut · Regulations

12-740(a) — INCOME TAX

278 sections

R.C.S.A. § 12-700(b)-1Connecticut income tax imposed upon nonresident individuals (Repealed)Repealed
R.C.S.A. § 12-700(b)-1Connecticut income tax imposed upon nonresident individuals (Repealed)Superseded
R.C.S.A. § 12-700(c)-1Part-year resident individuals
R.C.S.A. § 12-700(c)-2Part-year resident trusts
R.C.S.A. § 12-701(a)(1)-1Resident of this state
R.C.S.A. § 12-701(a)(1)-1Resident of this stateSuperseded
R.C.S.A. § 12-701(a)(2)-1Nonresident of this state (Repealed)Repealed
R.C.S.A. § 12-701(a)(2)-1Nonresident of this state (Repealed)Superseded
R.C.S.A. § 12-701(a)(4)-1Resident trust or estate
R.C.S.A. § 12-701(a)(4)-1Resident trust or estateSuperseded
R.C.S.A. § 12-701(a)(6)-1Change of residence of trust
R.C.S.A. § 12-701(a)(9)-1Connecticut taxable income of a resident trust or estate
R.C.S.A. § 12-701(a)(9)-1Connecticut taxable income of a resident trust or estateSuperseded
R.C.S.A. § 12-701(a)(10)-1Definition of Connecticut fiduciary adjustment
R.C.S.A. § 12-701(a)(10)-1Definition of Connecticut fiduciary adjustmentSuperseded
R.C.S.A. § 12-701(a)(10)-2Modifications comprising the Connecticut fiduciary adjustment: additions
R.C.S.A. § 12-701(a)(10)-3Modifications comprising the Connecticut fiduciary adjustment: subtractions
R.C.S.A. § 12-701(a)(10)-4Treatment of set-asides for charitable purposes
R.C.S.A. § 12-701(a)(11)-1Estimated tax
R.C.S.A. § 12-701(a)(11)-1Estimated taxSuperseded
R.C.S.A. § 12-701(a)(12)-1Required annual payment
R.C.S.A. § 12-701(a)(12)-1Required annual paymentSuperseded
R.C.S.A. § 12-701(a)(20)-1Connecticut adjusted gross income of a resident individual (Repealed)Repealed
R.C.S.A. § 12-701(a)(20)-1Connecticut adjusted gross income of a resident individual (Repealed)Superseded
R.C.S.A. § 12-701(a)(20)-2Modifications increasing federal adjusted gross income
R.C.S.A. § 12-701(a)(20)-3Modifications reducing federal adjusted gross income
R.C.S.A. § 12-701(a)(20)-4Modification for Connecticut fiduciary adjustment
R.C.S.A. § 12-701(a)(20)-5Modification of federal adjusted gross income for partnership income or loss reportable by resident partner
R.C.S.A. § 12-701(a)(20)-5Modification of federal adjusted gross income for partnership income or loss reportable by resident partnerSuperseded
R.C.S.A. § 12-701(a)(20)-6Connecticut adjusted gross income of resident shareholder of S corporation
R.C.S.A. § 12-701(b)-1Definitions
R.C.S.A. § 12-701(b)-1DefinitionsSuperseded
R.C.S.A. § 12-702(c)(1)-1Connecticut income tax returns of husband and wife
R.C.S.A. § 12-702(c)(1)-2Relief of spouse from Connecticut income tax liability on joint Connecticut income tax return
R.C.S.A. § 12-702(c)(1)-2Relief of spouse from Connecticut income tax liability on joint Connecticut income tax returnSuperseded
R.C.S.A. § 12-702(c)(1)-3Enrolled member of federally recognized tribe
R.C.S.A. § 12-702(c)(1)-3Enrolled member of federally recognized tribeSuperseded
R.C.S.A. § 12-704(a)-1Resident or part-year resident credit for taxes paid to another state, political subdivision of another state, the District of Columbia, a province of Canada or political subdivision of a province of Canada
R.C.S.A. § 12-704(a)-1Resident or part-year resident credit for taxes paid to another state, political subdivision of another state, the District of Columbia, a province of Canada or political subdivision of a province of CanadaSuperseded
R.C.S.A. § 12-704(a)-2Limitations—general
R.C.S.A. § 12-704(a)-3Limitations where credit is claimed for income taxes paid both to a qualifying jurisdiction and also to one or more of its political subdivisions
R.C.S.A. § 12-704(a)-3Limitations where credit is claimed for income taxes paid both to a qualifying jurisdiction and also to one or more of its political subdivisionsSuperseded
R.C.S.A. § 12-704(a)-4Definitions
R.C.S.A. § 12-704(a)-4DefinitionsSuperseded
R.C.S.A. § 12-704(b)-1Amended Connecticut income tax return to report any change in the amount of income tax required to be paid to a qualifying jurisdiction
R.C.S.A. § 12-704(b)-1Amended Connecticut income tax return to report any change in the amount of income tax required to be paid to a qualifying jurisdictionSuperseded
R.C.S.A. § 12-704(c)-1Disallowance where credit is claimed against the income tax imposed by a qualifying jurisdiction for a taxpayer's Connecticut tax liability
R.C.S.A. § 12-704(c)-1Disallowance where credit is claimed against the income tax imposed by a qualifying jurisdiction for a taxpayer's Connecticut tax liabilitySuperseded
R.C.S.A. § 12-704(d)-1Renumbered
R.C.S.A. § 12-705(a)-1Requirement of withholding
R.C.S.A. § 12-705(a)-2Determining Connecticut income tax to be deducted and withheld from wages paid to resident employees
R.C.S.A. § 12-705(a)-2Determining Connecticut income tax to be deducted and withheld from wages paid to resident employeesSuperseded
R.C.S.A. § 12-705(a)-3Certain supplemental compensation
R.C.S.A. § 12-705(a)-3Certain supplemental compensationSuperseded
R.C.S.A. § 12-705(a)-4Withholding or exemption certificate
R.C.S.A. § 12-705(a)-4Withholding or exemption certificateSuperseded
R.C.S.A. § 12-705(a)-5Addition to or reduction from withholding
R.C.S.A. § 12-705(a)-6Determining Connecticut income tax to be withheld on wages paid to nonresident employees
R.C.S.A. § 12-705(a)-6Determining Connecticut income tax to be withheld on wages paid to nonresident employeesSuperseded
R.C.S.A. § 12-705(a)-7Wages paid through an agent, fiduciary or other person on behalf of two or more employers
R.C.S.A. § 12-705(a)-8Furnishing amended withholding or exemption certificate
R.C.S.A. § 12-705(a)-8Furnishing amended withholding or exemption certificateSuperseded
R.C.S.A. § 12-705(b)-1Professional athletes and entertainers
R.C.S.A. § 12-705(b)-2Gambling winnings
R.C.S.A. § 12-705(b)-2Gambling winningsSuperseded
R.C.S.A. § 12-705(b)-3Withholding for resident individuals who are recipients of pensions or annuities
R.C.S.A. § 12-705(b)-3Withholding for resident individuals who are recipients of pensions or annuitiesSuperseded
R.C.S.A. § 12-705(b)-4Distributions
R.C.S.A. § 12-705(b)-4DistributionsSuperseded
R.C.S.A. § 12-705(b)-5Liability of third parties paying wages
R.C.S.A. § 12-705(b)-5Liability of third parties paying wagesSuperseded
R.C.S.A. § 12-705(c)-1Voluntary withholding other than by employers
R.C.S.A. § 12-705(c)-2Voluntary withholding by employers
R.C.S.A. § 12-705(c)-2Voluntary withholding by employersSuperseded
R.C.S.A. § 12-705(c)-3Voluntary withholding for military retirees
R.C.S.A. § 12-705(c)-3Voluntary withholding for military retireesSuperseded
R.C.S.A. § 12-705(c)-4Voluntary withholding for civil service retirees
R.C.S.A. § 12-705(c)-4Voluntary withholding for civil service retireesSuperseded
R.C.S.A. § 12-706(b)-1Wage and tax statement
R.C.S.A. § 12-706(b)-1Wage and tax statementSuperseded
R.C.S.A. § 12-706(c)-1Withheld amounts to be credited against income tax liability of employees (Repealed)Repealed
R.C.S.A. § 12-706(c)-1Withheld amounts to be credited against income tax liability of employees (Repealed)Superseded
R.C.S.A. § 12-707-1Schedule for filing withholding tax returns and payment of taxes
R.C.S.A. § 12-707-1Schedule for filing withholding tax returns and payment of taxesSuperseded
R.C.S.A. § 12-707-2Liability for tax
R.C.S.A. § 12-707-2Liability for taxSuperseded
R.C.S.A. § 12-707-3Withheld taxes trust fund
R.C.S.A. § 12-707-3Withheld taxes trust fundSuperseded
R.C.S.A. § 12-708-1Accounting period
R.C.S.A. § 12-708-2Change of accounting period (Repealed)Repealed
R.C.S.A. § 12-708-2Change of accounting period (Repealed)Superseded
R.C.S.A. § 12-708-3Method of changing accounting period
R.C.S.A. § 12-708-4Short taxable year resulting from a change in accounting period
R.C.S.A. § 12-708-5Connecticut returns of trusts, estates or partnerships for short taxable years
R.C.S.A. § 12-708-6Accounting methods
R.C.S.A. § 12-708-6Accounting methodsSuperseded
R.C.S.A. § 12-708-7Change of accounting method
R.C.S.A. § 12-708-8Change other than from accrual to installment method of accounting
R.C.S.A. § 12-708-8Change other than from accrual to installment method of accountingSuperseded
R.C.S.A. § 12-708-9Change from accrual to installment method of accounting