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Connecticut Tax Calculation Schedule
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Extracted from PDF file 2023-connecticut-form-ct-1040-tcs.pdf, last modified November 2023Tax Calculation Schedule
Form CT-1040 TCS 2023 Tax Calculation Schedule Tax Calculation Schedule P! TI Calculate your tax liability instantly by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Income Tax Calculator. DRAFT 11-30-2023 Complete Lines 2, 4, 5, 6, and 8, using Tables A through E. 1. Enter Connecticut Adjusted Gross Income (AGI) from Form CT‑1040, Line 5, or Form CT‑1040NR/PY, Line 7. Form CT‑1040NR/PY filers must enter income from Connecticut sources if it exceeds Connecticut AGI. 1. 00 2. Enter the exemption amount from Table A, Personal Exemptions. If zero, enter “0.” 2. 00 3. Connecticut Taxable Income: Subtract Line 2 from Line 1. If less than zero, enter “0.” 3. 00 4. Enter amount from Table B, Initial Tax Calculation. 4. 00 5. Enter amount from Table C, 3% Tax Rate Phase‑Out Add-Back. If zero, enter “0.” 5. 00 6. Enter amount from Table D, Tax Recapture. If zero, enter “0.” 6. 00 7. Add Lines 4, 5, and 6. 7. 00 8. Enter the decimal amount from Table E, Personal Tax Credits. If zero, enter “0.” 8. 9. Multiply amount on Line 7 by the decimal amount on Line 8. 9. 00 10. 00 10. Connecticut Income Tax: Subtract Line 9 from Line 7. Enter here and on Form CT‑1040, Line 6, or Form CT‑1040NR/PY, Line 8. . Table A - Personal Exemptions for 2023 Taxable Year Enter the exemption amount on the Tax Calculation Schedule, Line 2 and continue to Line 3. Use the filing status shown on the front of your return and your Connecticut AGI (Tax Calculation Schedule, Line 1) to determine your personal exemption. Single Married Filing Jointly or Qualifying Surviving Spouse Connecticut AGI More Than Less Than or Equal To Connecticut AGI Exemption More Than Less Than or Equal To $ 0 $30,000 $15,000 $30,000 $31,000 $14,000 $31,000 $32,000 $13,000 $32,000 $33,000 $12,000 $33,000 $34,000 $11,000 $34,000 $35,000 $10,000 $35,000 $36,000 $ 9,000 $36,000 $37,000 $ 8,000 $37,000 $38,000 $ 7,000 $38,000 $39,000 $ 6,000 $39,000 $40,000 $ 5,000 $40,000 $41,000 $ 4,000 $41,000 $42,000 $ 3,000 $42,000 $43,000 $ 2,000 $43,000 $44,000 $ 1,000 $44,000 and up $ 0 Form CT‑1040 TCS (Rev. 12/23) Married Filing Separately Connecticut AGI Exemption More Than Less Than or Equal To Head of Household Connecticut AGI Exemption More Than Less Than or Equal To Exemption $ 0 $48,000 $24,000 $ 0 $24,000 $12,000 $ 0 $38,000 $19,000 $48,000 $49,000 $23,000 $24,000 $25,000 $11,000 $38,000 $39,000 $18,000 $49,000 $50,000 $22,000 $25,000 $26,000 $10,000 $39,000 $40,000 $17,000 $50,000 $51,000 $21,000 $26,000 $27,000 $ 9,000 $40,000 $41,000 $16,000 $51,000 $52,000 $20,000 $27,000 $28,000 $ 8,000 $41,000 $42,000 $15,000 $52,000 $53,000 $19,000 $28,000 $29,000 $ 7,000 $42,000 $43,000 $14,000 $53,000 $54,000 $18,000 $29,000 $30,000 $ 6,000 $43,000 $44,000 $13,000 $54,000 $55,000 $17,000 $30,000 $31,000 $ 5,000 $44,000 $45,000 $12,000 $55,000 $56,000 $16,000 $31,000 $32,000 $ 4,000 $45,000 $46,000 $11,000 $56,000 $57,000 $15,000 $32,000 $33,000 $ 3,000 $46,000 $47,000 $10,000 $57,000 $58,000 $14,000 $33,000 $34,000 $ 2,000 $47,000 $48,000 $ 9,000 $58,000 $59,000 $13,000 $34,000 $35,000 $ 1,000 $48,000 $49,000 $ 8,000 $59,000 $60,000 $12,000 $35,000 and up $ 0 $49,000 $50,000 $ 7,000 $60,000 $61,000 $11,000 $50,000 $51,000 $ 6,000 $61,000 $62,000 $10,000 $51,000 $52,000 $ 5,000 $62,000 $63,000 $ 9,000 $52,000 $53,000 $ 4,000 $63,000 $64,000 $ 8,000 $53,000 $54,000 $ 3,000 $64,000 $65,000 $ 7,000 $54,000 $55,000 $ 2,000 $65,000 $66,000 $ 6,000 $55,000 $56,000 $ 1,000 $66,000 $67,000 $ 5,000 $56,000 and up $ 0 $67,000 $68,000 $ 4,000 $68,000 $69,000 $ 3,000 $69,000 $70,000 $ 2,000 $70,000 $71,000 $ 1,000 $71,000 and up $ 0 Visit us at portal.ct.gov/DRS for more information. Page 1 of 5 Table B - Initial Tax Calculation for 2023 Taxable Year Calculate your tax liability instantly by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Income Tax Calculator. P! TI Enter the initial tax calculation amount on the Tax Calculation Schedule, Line 4 and continue to Line 5. DRAFT 11-30-2023 Complete all lines of the Tax Calculation Schedule on Page 1 to correctly calculate your 2023 Connecticut income tax. Use the filing status shown on the front of your return. Single or Married Filing Separately If the amount on Line 3 of the Tax Calculation Schedule is: Less than or equal to:...................................................... $ 10,000................ 3.00% More than $10,000, but less than or equal to.................. $ 50,000................ $300 plus 5.0% of the excess over $10,000 More than $50,000, but less than or equal to.................. $100,000............... $2,300 plus 5.5% of the excess over $50,000 More than $100,000, but less than or equal to................ $200,000............... $5,050 plus 6.0% of the excess over $100,000 More than $200,000, but less than or equal to................ $250,000............... $11,050 plus 6.5% of the excess over $200,000 More than $250,000, but less than or equal to................ $500,000............... $14,300 plus 6.9% of the excess over $250,000 More than $500,000......................................................................................$31,550 plus 6.99% of the excess over $500,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 1) and continue to Line 5. u Single or Married Filing Separately Examples: Line 3 is $13,000, Line 4 is $450 $13,000 - $10,000 $3,000 X .05 $300 + $150 = = = $3,000 $150 $450 Line 3 is $525,000, Line 4 is $33,298 $525,000 - $500,000 $25,000 x .0699 $31,550 + $1,748 = = = $25,000 $1,748 $33,298 Married Filing Jointly/Qualifying Surviving Spouse If the amount on Line 3 of the Tax Calculation Schedule is: Less than or equal to:...................................................... $ 20,000................ 3.00% More than $20,000, but less than or equal to.................. $100,000............... $600 plus 5.0% of the excess over $20,000 More than $100,000, but less than or equal to................ $200,000............... $4,600 plus 5.5% of the excess over $100,000 More than $200,000, but less than or equal to................ $400,000............... $10,100 plus 6.0% of the excess over $200,000 More than $400,000, but less than or equal to................ $500,000............... $22,100 plus 6.5% of the excess over $400,000 More than $500,000, but less than or equal to................ $1,000,000............ $28,600 plus 6.9% of the excess over $500,000 More than $1,000,000...................................................................................$63,100 plus 6.99% of the excess over $1,000,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 1) and continue to Line 5. u Married Filing Jointly/Qualifying Surviving Spouse Examples: Line 3 is $22,500, Line 4 is $725 $22,500 - $20,000 $2,500 x .05 $600 + $125 = = = $2,500 $125 $725 Line 3 is $1,100,000, Line 4 is $70,090 $1,100,000 - $1,000,000 $100,000 x .0699 $63,100 + $6,990 = $100,000 = $6,990 = $70,090 Head of Household If the amount on Line 3 of the Tax Calculation Schedule is: Less than or equal to:...................................................... $ 16,000................ 3.00% More than $16,000, but less than or equal to.................. $ 80,000................ $480 plus 5.0% of the excess over $16,000 More than $80,000, but less than or equal to.................. $160,000............... $3,680 plus 5.5% of the excess over $80,000 More than $160,000, but less than or equal to................ $320,000............... $8,080 plus 6.0% of the excess over $160,000 More than $320,000, but less than or equal to................ $400,000............... $17,680 plus 6.5% of the excess over $320,000 More than $400,000, but less than or equal to................ $800,000............... $22,880 plus 6.9% of the excess over $400,000 More than $800,000......................................................................................$50,480 plus 6.99% of the excess over $800,000 t Enter result on Tax Calculation Schedule, Line 4 (on Page 1) and continue to Line 5. u Head of Household Examples: Line 3 is $20,000, Line 4 is $680 $20,000 - $16,000 $4,000 x .05 $480 + $200 Form CT‑1040 TCS (Rev. 12/23) = = = $4,000 $200 $680 Line 3 is $825,000, Line 4 is $52,228 $825,000 - $800,000 $25,000 x .0699 $50,480 + $1,748 = = = $25,000 $1,748 $52,228 Page 2 of 5 P! TI Calculate your tax liability instantly by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Income Tax Calculator. Table C - 3% Tax Rate Phase-Out Add-Back Enter the phase-out amount on the Tax Calculation Schedule, Line 5 and continue to Line 6. DRAFT 11-30-2023 Use the filing status shown on the front of your return and your Connecticut AGI (Tax Calculation Schedule, Line 1) to determine your phase-out level and the additional amount of tax you are required to include in your tax calculation. Single Married Filing Jointly or Qualifying Surviving Spouse Connecticut AGI More Than Less Than or Equal To $ 0 $ 56,500 $ 61,500 $ 66,500 $ 71,500 $ 76,500 $ 81,500 $ 86,500 $ 91,500 $ 96,500 $101,500 $ 56,500 $ 61,500 $ 66,500 $ 71,500 $ 76,500 $ 81,500 $ 86,500 $ 91,500 $ 96,500 $101,500 and up Connecticut AGI 3% Phase-Out $ 0 $ 20 $ 40 $ 60 $ 80 $100 $120 $140 $160 $180 $200 Form CT‑1040 TCS (Rev. 12/23) More Than Less Than or Equal To $ 0 $100,500 $100,500 $105,500 $105,500 $110,500 $110,500 $115,500 $115,500 $120,500 $120,500 $125,500 $125,500 $130,500 $130,500 $135,500 $135,500 $140,500 $140,500 $145,500 $145,500 and up Married Filing Separately Connecticut AGI 3% Phase-Out $ 0 $ 40 $ 80 $120 $160 $200 $240 $280 $320 $360 $400 More Than Less Than or Equal To $ 0 $50,250 $52,750 $55,250 $57,750 $60,250 $62,750 $65,250 $67,750 $70,250 $72,750 $50,250 $52,750 $55,250 $57,750 $60,250 $62,750 $65,250 $67,750 $70,250 $72,750 and up Head of Household Connecticut AGI 3% Phase-Out $ 0 $ 20 $ 40 $ 60 $ 80 $100 $120 $140 $160 $180 $200 More Than Less Than or Equal To $ 0 $ 78,500 $ 78,500 $ 82,500 $ 82,500 $ 86,500 $ 86,500 $ 90,500 $ 90,500 $ 94,500 $ 94,500 $ 98,500 $ 98,500 $102,500 $102,500 $106,500 $106,500 $110,500 $110,500 $114,500 $114,500 and up 3% Phase-Out $ 0 $ 32 $ 64 $ 96 $128 $160 $192 $224 $256 $288 $320 Page 3 of 5 P! TI Calculate your tax liability instantly by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Income Tax Calculator. Table D - Tax Recapture Enter the recapture amount on the Tax Calculation Schedule, Line 6 and continue to Line 7. DRAFT 11-30-2023 Use the filing status shown on the front of your return and your Connecticut AGI (Tax Calculation Schedule, Line 1) to determine your recapture amount. Single or Married Filing Separately Connecticut AGI More Than $ 0 $200,000 $205,000 $210,000 $215,000 $220,000 $225,000 $230,000 $235,000 $240,000 $245,000 $250,000 $255,000 $260,000 $265,000 $270,000 $275,000 $280,000 $285,000 $290,000 $295,000 $300,000 $305,000 $310,000 $315,000 $320,000 $325,000 $330,000 $335,000 $340,000 $345,000 $500,000 $505,000 $510,000 $515,000 $520,000 $525,000 $530,000 $535,000 $540,000 Less Than or Equal To $200,000 $205,000 $210,000 $215,000 $220,000 $225,000 $230,000 $235,000 $240,000 $245,000 $250,000 $255,000 $260,000 $265,000 $270,000 $275,000 $280,000 $285,000 $290,000 $295,000 $300,000 $305,000 $310,000 $315,000 $320,000 $325,000 $330,000 $335,000 $340,000 $345,000 $500,000 $505,000 $510,000 $515,000 $520,000 $525,000 $530,000 $535,000 $540,000 and up Form CT‑1040 TCS (Rev. 12/23) Married Filing Jointly or Qualifying Surviving Spouse Connecticut AGI Recapture Amount More Than Less Than or Equal To $ 0 $ 0 $400,000 $ 90 $400,000 $410,000 $ 180 $410,000 $420,000 $ 270 $420,000 $430,000 $ 360 $430,000 $440,000 $ 450 $440,000 $450,000 $ 540 $450,000 $460,000 $ 630 $460,000 $470,000 $ 720 $470,000 $480,000 $ 810 $480,000 $490,000 $ 900 $490,000 $500,000 $ 990 $500,000 $510,000 $1,080 $510,000 $520,000 $1,170 $520,000 $530,000 $1,260 $530,000 $540,000 $1,350 $540,000 $550,000 $1,440 $550,000 $560,000 $1,530 $560,000 $570,000 $1,620 $570,000 $580,000 $1,710 $580,000 $590,000 $1,800 $590,000 $600,000 $1,890 $600,000 $610,000 $1,980 $610,000 $620,000 $2,070 $620,000 $630,000 $2,160 $630,000 $640,000 $2,250 $640,000 $650,000 $2,340 $650,000 $660,000 $2,430 $660,000 $670,000 $2,520 $670,000 $680,000 $2,610 $680,000 $690,000 $2,700 $690,000 $1,000,000 $2,750 $1,000,000 $1,010,000 $2,800 $1,010,000 $1,020,000 $2,850 $1,020,000 $1,030,000 $2,900 $1,030,000 $1,040,000 $2,950 $1,040,000 $1,050,000 $3,000 $1,050,000 $1,060,000 $3,050 $1,060,000 $1,070,000 $3,100 $1,070,000 $1,080,000 $3,150 $1,080,000 and up Head of Household Connecticut AGI Recapture Amount More Than Less Than or Equal To $ 0 $ 0 $320,000 $ 180 $320,000 $328,000 $ 360 $328,000 $336,000 $ 540 $336,000 $344,000 $ 720 $344,000 $352,000 $ 900 $352,000 $360,000 $1,080 $360,000 $368,000 $1,260 $368,000 $376,000 $1,440 $376,000 $384,000 $1,620 $384,000 $392,000 $1,800 $392,000 $400,000 $1,980 $400,000 $408,000 $2,160 $408,000 $416,000 $2,340 $416,000 $424,000 $2,520 $424,000 $432,000 $2,700 $432,000 $440,000 $2,880 $440,000 $448,000 $3,060 $448,000 $456,000 $3,240 $456,000 $464,000 $3,420 $464,000 $472,000 $3,600 $472,000 $480,000 $3,780 $480,000 $488,000 $3,960 $488,000 $496,000 $4,140 $496,000 $504,000 $4,320 $504,000 $512,000 $4,500 $512,000 $520,000 $4,680 $520,000 $528,000 $4,860 $528,000 $536,000 $5,040 $536,000 $544,000 $5,220 $544,000 $552,000 $5,400 $552,000 $800,000 $5,500 $800,000 $808,000 $5,600 $808,000 $816,000 $5,700 $816,000 $824,000 $5,800 $824,000 $832,000 $5,900 $832,000 $840,000 $6,000 $840,000 $848,000 $6,100 $848,000 $856,000 $6,200 $856,000 $864,000 $6,300 $864,000 and up Recapture Amount $ 0 $ 140 $ 280 $ 420 $ 560 $ 700 $ 840 $ 980 $1,120 $1,260 $1,400 $1,540 $1,680 $1,820 $1,960 $2,100 $2,240 $2,380 $2,520 $2,660 $2,800 $2,940 $3,080 $3,220 $3,360 $3,500 $3,640 $3,780 $3,920 $4,060 $4,200 $4,280 $4,360 $4,440 $4,520 $4,600 $4,680 $4,760 $4,840 $4,920 Page 4 of 5 P! TI Calculate your tax liability instantly by visiting myconneCT at portal.ct.gov/DRS-myconneCT. Below the Individuals panel on the myconneCT homepage, select View Tax Calculators, then select Income Tax Calculator. Table E - Personal Tax Credits for 2023 Taxable Year DRAFT 11-30-2023 Enter the decimal amount on the Tax Calculation Schedule, Line 8 and continue to Line 9. Use the filing status shown on the front of your return and your Connecticut AGI (Tax Calculation Schedule, Line 1) to determine your personal credit decimal amount. Single Married Filing Jointly or Qualifying Surviving Spouse Connecticut AGI More Than Less Than or Equal To $15,000 $18,800 $19,300 $19,800 $20,300 $20,800 $21,300 $21,800 $22,300 $25,000 $25,500 $26,000 $26,500 $31,300 $31,800 $32,300 $32,800 $33,300 $60,000 $60,500 $61,000 $61,500 $62,000 $62,500 $63,000 $63,500 $64,000 $64,500 $18,800 $19,300 $19,800 $20,300 $20,800 $21,300 $21,800 $22,300 $25,000 $25,500 $26,000 $26,500 $31,300 $31,800 $32,300 $32,800 $33,300 $60,000 $60,500 $61,000 $61,500 $62,000 $62,500 $63,000 $63,500 $64,000 $64,500 and up Connecticut AGI Decimal Amount More Than Less Than or Equal To .75 $24,000 $30,000 .70 $30,000 $30,500 .65 $30,500 $31,000 .60 $31,000 $31,500 .55 $31,500 $32,000 .50 $32,000 $32,500 .45 $32,500 $33,000 .40 $33,000 $33,500 .35 $33,500 $40,000 .30 $40,000 $40,500 .25 $40,500 $41,000 .20 $41,000 $41,500 .15 $41,500 $50,000 .14 $50,000 $50,500 .13 $50,500 $51,000 .12 $51,000 $51,500 .11 $51,500 $52,000 .10 $52,000 $96,000 .09 $96,000 $96,500 .08 $96,500 $97,000 .07 $97,000 $97,500 .06 $97,500 $98,000 .05 $98,000 $98,500 .04 $98,500 $99,000 .03 $99,000 $99,500 .02 $99,500 $100,000 .01 $100,000 $100,500 .00 $100,500 and up Form CT‑1040 TCS (Rev. 12/23) Married Filing Separately Connecticut AGI Decimal Amount .75 .70 .65 .60 .55 .50 .45 .40 .35 .30 .25 .20 .15 .14 .13 .12 .11 .10 .09 .08 .07 .06 .05 .04 .03 .02 .01 .00 More Than Less Than or Equal To $12,000 $15,000 $15,000 $15,500 $15,500 $16,000 $16,000 $16,500 $16,500 $17,000 $17,000 $17,500 $17,500 $18,000 $18,000 $18,500 $18,500 $20,000 $20,000 $20,500 $20,500 $21,000 $21,000 $21,500 $21,500 $25,000 $25,000 $25,500 $25,500 $26,000 $26,000 $26,500 $26,500 $27,000 $27,000 $48,000 $48,000 $48,500 $48,500 $49,000 $49,000 $49,500 $49,500 $50,000 $50,000 $50,500 $50,500 $51,000 $51,000 $51,500 $51,500 $52,000 $52,000 $52,500 $52,500 and up Head of Household Connecticut AGI Decimal Amount .75 .70 .65 .60 .55 .50 .45 .40 .35 .30 .25 .20 .15 .14 .13 .12 .11 .10 .09 .08 .07 .06 .05 .04 .03 .02 .01 .00 Decimal More Than Less Than or Equal To Amount $19,000 $24,000 $24,000 $24,500 $24,500 $25,000 $25,000 $25,500 $25,500 $26,000 $26,000 $26,500 $26,500 $27,000 $27,000 $27,500 $27,500 $34,000 $34,000 $34,500 $34,500 $35,000 $35,000 $35,500 $35,500 $44,000 $44,000 $44,500 $44,500 $45,000 $45,000 $45,500 $45,500 $46,000 $46,000 $74,000 $74,000 $74,500 $74,500 $75,000 $75,000 $75,500 $75,500 $76,000 $76,000 $76,500 $76,500 $77,000 $77,000 $77,500 $77,500 $78,000 $78,000 $78,500 $78,500 and up .75 .70 .65 .60 .55 .50 .45 .40 .35 .30 .25 .20 .15 .14 .13 .12 .11 .10 .09 .08 .07 .06 .05 .04 .03 .02 .01 .00 Page 5 of 5
Form CT-1040 TCS
More about the Connecticut Form CT-1040 TCS Individual Income Tax TY 2023
We last updated the Tax Calculation Schedule in January 2024, so this is the latest version of Form CT-1040 TCS, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-1040 TCS directly from TaxFormFinder. You can print other Connecticut tax forms here.
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File Now with TurboTaxRelated Connecticut Individual Income Tax Forms:
TaxFormFinder has an additional 85 Connecticut income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Connecticut Form CT-1040 TCS.
| Form Code | Form Name |
|---|---|
| Form CT-1040 | Connecticut Resident Income Tax Return |
| Form CT-1040 EXT | Application for Extension of Time to File Connecticut Income Tax Return for Individuals |
| CT-1040NR/PY Instructions | Tax Instruction Booklet: CT-1040 for Nonresidents/Part-Year Residents |
| CT-1040ES (Current Year) | Estimated Connecticut Income Tax Payment Coupon for Individuals |
| Form CT-1040NR-PY | Nonresident/Part-Year Resident Tax Return |
| Form CT-1040V | Connecticut Electronic Filing Payment Voucher |
| Form CT-1040ES | Estimated Connecticut Income Tax Payment Coupon for Individuals |
| Form CT-1040X | Amended Income Tax Return for Individuals |
| CT-1040 | Individual Income tax Return (Resident) |
| Form CT-1040CRC | Claim of Right Credit |
View all 86 Connecticut Income Tax Forms
Form Sources:
Connecticut usually releases forms for the current tax year between January and April. We last updated Connecticut Form CT-1040 TCS from the Department of Revenue Services in January 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Connecticut Form CT-1040 TCS
We have a total of four past-year versions of Form CT-1040 TCS in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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While we do our best to keep our list of Connecticut Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.