Have a Tax Question? Ask a Tax Expert
If you are asking if a person must file in CT, that depends on their residency and where their income is sourced.
If they are a resident then they are taxed in CT on all their income. If a non resident only their CT sourced income is taxable. If part year resident then all their income while a resident is taxable and Ct sourced income while a non resident for the year.
Their tax liability is after exemptions and deductions are calculated.
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