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  1. LII
  2. State Regulations
  3. Connecticut Administrative Code
  4. Title 12 - Taxation
  5. 740(a) - INCOME TAX
  6. Part VI - Credit for income taxes paid to another jurisdiction

Part VI - Credit for income taxes paid to another jurisdiction

  • State Regulations
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  1. § 12-704(a)-1 - Resident 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
  2. § 12-704(a)-2 - Limitations-general
  3. § 12-704(a)-3 - Limitations where credit is claimed for income taxes paid both to a qualifying jurisdiction and also to one or more of its political subdivisions
  4. § 12-704(a)-4 - Definitions
  5. § 12-704(b)-1 - Amended Connecticut income tax return to report any change in the amount of income tax required to be paid to a qualifying jurisdiction
  6. § 12-704(c)-1 - Disallowance where credit is claimed against the income tax imposed by a qualifying jurisdiction for a taxpayer's Connecticut tax liability
  7. § 12-704(d)-1

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


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