Connecticut updates guidance on military veterans
Tuesday, April 16, 2019

Connecticut updates guidance on military veterans

By Payroll and Entitlements Editorial Staff

The Connecticut Department of Revenue Services has revised an informational publication explaining how Connecticut personal income tax laws apply to U.S. armed forces personnel and veterans. The publication addresses the impact of the Military Spouses Residency Relief Act (MSRRA) and the Veterans Benefits and Transition Act of 2018 on the rules relating to the domicile or residence of a military spouse. The guidance states that military spouses who previously did not qualify for the MSRRA exemption because their state of residence or domicile was different from the servicemember’s, can now elect to use, for state income tax purposes, the same state of residence as the servicemember and qualify for the MSRRA exemption. However, if Connecticut is the military spouse's state of domicile, the spouse cannot make this election. Among other topics, the publication addresses domicile and residency, the taxability of different types of income, return filing requirements for residents and nonresidents, filing extensions, military spouses, withholding and payment of estimated income tax, and the impact of a combat zone designation. Taxpayers may pay their Connecticut income tax liabilities either by credit card or debit card, for which a convenience fee will be charged by the service provider. (Connecticut Department of Revenue Informational Publication 2019(5), Services, April 4, 2019.)

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