Beginning with tax year ("TY") 2021, this data asset will be the new home for the "Individual Income Tax Reports" which were previously uploaded to the Department of Revenue Services ("DRS") page of the state website. Connecticut imposes a tax on income earned by resident individuals, trusts, and estates. Nonresidents and part-year resident individuals, trusts, and estates are also subject to the tax on income derived from or connected with sources within the State.
This dataset has the following 64 columns:
| Column Name | API Column Name | Data Type | Sample Values |
|---|---|---|---|
| Filing Period | filing_period | calendar_date | 2021-12-31T00:00:00.000 2022-12-31T00:00:00.000 view top 100 |
| Residency | residency | text | Resident NR/PY view top 100 |
| Filing Status | filing_status | text | Married Filing Jointly Head of Household Married Filing Separately Single view top 100 |
| CT AGI Interval | ct_agi_interval | text | 27) $500,001 to $1,000,000 11) $34,001 to $35,000 12) $35,001 to $40,000 03) $10,001 to $12,000 10) $30,001 to $34,000 view top 100 |
| Number of Filers | number_of_filers | number | 285 302 155 278 306 view top 100 |
| Line 1 Federal AGI | line_1_federal_agi | number | 38022988 5958020 319728735 195339543 69366079 view top 100 |
| Line 2 Federal AGI Additions | line_2_federal_agi_additions | number | 10078513 23793261 152023054 778419 4633734 view top 100 |
| Line 4 Federal AGI Subtractions | line_4_federal_agi | number | 110666342 187553 2245773 129339074 116624 view top 100 |
| Line 5 CT AGI | line_5_ct_agi | number | 4388283329 295187710 1756846306 136180560 2839459 view top 100 |
| NR/PY Line 6 NR/PY Income CT Sources | nr_py_line_6_nr_py_income | number | 0 21167846 13436989 3074041 782009486 view top 100 |
| NR/PY Line 7 NR/PY CT AGI or CT Sources Income | nr_py_line_7_nr_py_ct_agi | number | 0 36616998 95140995 27167021 5231497 view top 100 |
| NR/PY Line 8 NR/PY Income Tax | nr_py_line_8_nr_py_income | number | 0 11212825 7706346 33041 4541571 view top 100 |
| NR/PY Line 16 NR/PY Line 9 x Line 10 | nr_py_line_16_nr_py_line | number | 0 293910 91692740 15462 3803353 view top 100 |
| NR/PY Line 6 NR/PY Credit Other Jurisdictions | nr_py_line_6_nr_py_credit | number | 0 1 105 718281 267299 view top 100 |
| Line 6 Income Tax (From Schedules) | line_6_income_tax_from | number | 0 1 2 3 310 view top 100 |
| Line 7 Credit for Taxes Paid to Other Jurisdictions | line_7_credit_for_taxes_paid | number | 0 1 3 1340 1156681 view top 100 |
| Line 9 CT Alternative Minimum Tax | line_9_ct_alternative_minimum | number | 0 1 2 6 4 view top 100 |
| Line 11 Credit for Property Tax | line_11_credit_for_property | number | 0 300 200 600 165 view top 100 |
| Line 13 Total Allowable Credits | line_13_total_allowable | number | 0 2500 18750 6250 111 view top 100 |
| Line 14 CT Income Tax | line_14_ct_income_tax | number | 0 42178 305277569 33041 13315158.59 view top 100 |
| Line 15 Use Tax | line_15_use_tax | number | 0 3 6 4 20 view top 100 |
| Line 16 Total Tax | line_16_total_tax | number | 45 250383 1725 12790 141317 view top 100 |
| Line 18 Income Tax Withheld | line_18_income_tax_withheld | number | 178595 416079 308711 38596898 2797621 view top 100 |
| Line 21 Estimated Payments | line_21_estimated_payments | number | 0 1340 1321869 9456 7347 view top 100 |
| Line 22 Extension Payments | line_22_extension_payments | number | 0 500 1500 1000 47922427 view top 100 |
| Line 20a CT EITC | line_20a_ct_eitc | number | 0 14 33217.6773 5087 58339 view top 100 |
| Line 20b Claim of Right Credit | line_20b_claim_of_right_credit | number | 0 1 2 4 5 view top 100 |
| Line 20c PET Credit | line_20c_pet_credit | number | 0 7848 44169 34914 782561 view top 100 |
| Line 21 Total Payments & Credits | line_21_total_payments_credits | number | 21038835 39593 45104400 54153021 23364654.5362 view top 100 |
| Line 23 Carryforward | line_23_carryforward | number | 0 638572 11914 41525.46 3401 view top 100 |
| Line 24a Charitable Deduction | line_24a_charitable_deduction | number | 0 10 100 11 3 view top 100 |
| Line 24 CHET Refund | line_24_chet_refund | number | 0 100 1200 500 10000 view top 100 |
| Line 25 Refund Amount | line_25_refund_amount | number | 44625.71 65533 69711.94 47573 65207.87 view top 100 |
| Line 26 Tax Owed | line_26_tax_owed | number | 0 274 182 223047 40493592.06 view top 100 |
| Line 29 Underpayment Interest | line_29_underpayment_interest | number | 0 1 2 10 170 view top 100 |
| Count Additions and Subtractions | count_additions_and | number | 285 128 838 303 251 view top 100 |
| Income From Connecticut Sources From Schedule CT-SI | income_from_connecticut | number | 0 13888594 1528316 16394924 1758940268 view top 100 |
| The Greater of Connecticut Adjusted Gross Income or Income Tax From Tax Tables or Tax Calculation Schedule | the_greater_of_connecticut | number | 0 95140995 10678288 15703016 90307473 view top 100 |
| Income Tax on the Amount From Tax Tables or Tax Calculation Schedule | income_tax_on_the_amount | number | 0 4541571 198751 133298185 303895 view top 100 |
| Income From Schedule CT-SI Connecticut Sources Divided by Connecticut Adjusted Gross Income, Multiplied by Column to the Left | income_from_schedule_ct_si | number | 0 293910 2092788 57288632 3803353 view top 100 |
| Credit for Income Taxes Paid to Qualifying Jurisdictions During Resident Portion of Taxable Year | credit_for_income_taxes_paid | number | 0 1 105 165102 1011 view top 100 |
| Line 31 Interest on State and Local Government Obligations Other than Connecticut | line_31_interest_on_state | number | 0 1 14 441436 307600189 view top 100 |
| Line 32 Mutual Fund Exempt-Interest Dividends From Non-Connecticut State or Municipal Government Obligations | line_32_mutual_fund_exempt | number | 0 1 3 117 6142229 view top 100 |
| Line 33 Taxable Amount of Lump-Sum Distributions From Qualified Plans not Included in Federal Adjusted Gross Income | line_33_taxable_amount_of | number | 0 1 2 4 6 view top 100 |
| Line 34 Beneficiary's Share of Connecticut Fiduciary Adjustment | line_34_beneficiary_s_share | number | 0 1 10000 1352 568 view top 100 |
| Line 35 Loss on Sale of Connecticut State and Local Government Bonds | line_35_loss_on_sale_of | number | 0 1 2 5 17 view top 100 |
| Line 36 Section 168(k) Federal Bonus Depreciation Deduction Allowed for Property Placed in Service During This Year | line_36_section_168_k_federal | number | 0 1493704 4078223 17213196 199516 view top 100 |
| Line 36a Percent of Section 179 Federal Deduction | line_36a_percent_of_section | number | 0 21223766 339493 7171 783378 view top 100 |
| Line 37 Other Additions Amount | line_37_other_additions_amount | number | 0 19194 3394901 1237 297468 view top 100 |
| Line 38 Total Additions | line_38_total_additions | number | 10078513 83593094 778419 3831854 2967510 view top 100 |
| Line 41 Interest on U.S. Government Obligations | line_41_interest_on_u_s | number | 0 56615 124 1267740 56935 view top 100 |
| Line 42 Exempt Dividends From Certain Qualifying Mutual Funds Derived From U.S. Government Obligations | line_42_exempt_dividends | number | 0 1 2 533 2412 view top 100 |
| Line 43 Social Security Benefit Adjustment | line_43_social_security | number | 11944538 7654584 1364805 661423 58930940 view top 100 |
| Line 44 Refunds of State and Local Income Taxes | line_44_refunds_of_state | number | 0 10958 127242 109755 141036 view top 100 |
| Line 45 Tier 1 and Tier 2 Railroad Retirement Benefits and Supplemental Annuities | line_45_tier_1_and_tier_2 | number | 0 1 2 5 4 view top 100 |
| Line 46 Military Retirement Pay | line_46_military_retirement | number | 0 1 57613 270074 122005 view top 100 |
| Line 47 Percent of Income Received From the Connecticut Teachers' Retirement System | line_47_percent_of_income | number | 0 1 2 2295 1733262 view top 100 |
| Line 48 Beneficiary's Share of Connecticut Fiduciary Adjustment2 | line_48_beneficiary_s_share | number | 0 1 2 46 9235 view top 100 |
| Line 49 Gain on Sale of Connecticut State and Local Government Bonds | line_49_gain_on_sale_of | number | 0 1 3 5 2 view top 100 |
| Line 50 Connecticut Higher Education Trust (CHET) Contributions Made | line_50_connecticut_higher | number | 0 5000 10000 1 15000 view top 100 |
| Line 50a Percent of Section 168(k) Federal Bonus Depreciation Deduction Added Back in Eligible Number of Preceding Years | line_50a_percent_of_section | number | 0 1216080 1408051 20213061 4699357 view top 100 |
| Line 50b Percent of Pension or Annuity Income | line_50b_percent_of_pension | number | 0 1 4868532 176341 925915 view top 100 |
| Line 51 Other Subtractions Amount | line_51_other_subtractions | number | 0 1176943 129329 94187 4965254 view top 100 |
| Line 52 Total Subtractions | line_52_total_subtractions | number | 22727948 218841582 198275804 1255363 11193874 view top 100 |