Sec. 12-702. Exemptions.
Sec. 12-702. Exemptions. (a)(1)(A) Any person, other than a trust or estate, subject
to the tax under this chapter for any taxable year who files under the federal income
tax for such taxable year as a married individual filing separately or, for taxable years
commencing prior to January 1, 2000, who files income tax for such taxable year as an
unmarried individual shall be entitled to a personal exemption of twelve thousand dollars
in determining Connecticut taxable income for purposes of this chapter.
(B) In the case of any such taxpayer whose Connecticut adjusted gross income for
the taxable year exceeds twenty-four thousand dollars, the exemption amount shall be
reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by
which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds
said amount. In no event shall the reduction exceed one hundred per cent of the exemption.
(2) For taxable years commencing on or after January 1, 2000, any person, other
than a trust or estate, subject to the tax under this chapter for any taxable year who files
under the federal income tax for such taxable year as an unmarried individual shall be
entitled to a personal exemption in determining Connecticut taxable income for purposes
of this chapter as follows:
(A) For taxable years commencing on or after January 1, 2000, but prior to January
1, 2001, twelve thousand two hundred fifty dollars. In the case of any such taxpayer
whose Connecticut adjusted gross income for the taxable year exceeds twenty-four thousand five hundred dollars, the exemption amount shall be reduced by one thousand
dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event
shall the reduction exceed one hundred per cent of the exemption;
(B) For taxable years commencing on or after January 1, 2001, but prior to January
1, 2004, twelve thousand five hundred dollars. In the case of any such taxpayer whose
Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand
dollars, the exemption amount shall be reduced by one thousand dollars for each one
thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross
income for the taxable year exceeds said amount. In no event shall the reduction exceed
one hundred per cent of the exemption;
(C) For taxable years commencing on or after January 1, 2004, but prior to January 1,
2007, twelve thousand six hundred twenty-five dollars. In the case of any such taxpayer
whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand two hundred fifty dollars, the exemption amount shall be reduced by one thousand
dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event
shall the reduction exceed one hundred per cent of the exemption;
(D) For taxable years commencing on or after January 1, 2007, but prior to January
1, 2008, twelve thousand seven hundred fifty dollars. In the case of any such taxpayer
whose Connecticut adjusted gross income for the taxable year exceeds twenty-five thousand five hundred dollars, the exemption amount shall be reduced by one thousand
dollars for each one thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount. In no event
shall the reduction exceed one hundred per cent of the exemption;
(E) For taxable years commencing on or after January 1, 2008, but prior to January
1, 2009, thirteen thousand dollars. In the case of any such taxpayer whose Connecticut
adjusted gross income for the taxable year exceeds twenty-six thousand dollars, the
exemption amount shall be reduced by one thousand dollars for each one thousand
dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income
for the taxable year exceeds said amount. In no event shall the reduction exceed one
hundred per cent of the exemption;
(F) For taxable years commencing on or after January 1, 2009, but prior to January
1, 2010, thirteen thousand five hundred dollars. In the case of any such taxpayer whose
Connecticut adjusted gross income for the taxable year exceeds twenty-seven thousand
dollars, the exemption amount shall be reduced by one thousand dollars for each one
thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross
income for the taxable year exceeds said amount. In no event shall the reduction exceed
one hundred per cent of the exemption;
(G) For taxable years commencing on or after January 1, 2010, but prior to January
1, 2011, fourteen thousand dollars. In the case of any such taxpayer whose Connecticut
adjusted gross income for the taxable year exceeds twenty-eight thousand dollars, the
exemption amount shall be reduced by one thousand dollars for each one thousand
dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross income
for the taxable year exceeds said amount. In no event shall the reduction exceed one
hundred per cent of the exemption;
(H) For taxable years commencing on or after January 1, 2011, but prior to January
1, 2012, fourteen thousand five hundred dollars. In the case of any such taxpayer whose
Connecticut adjusted gross income for the taxable year exceeds twenty-nine thousand
dollars, the exemption amount shall be reduced by one thousand dollars for each one
thousand dollars, or fraction thereof, by which the taxpayer's Connecticut adjusted gross
income for the taxable year exceeds said amount. In no event shall the reduction exceed
one hundred per cent of the exemption;
(I) For taxable years commencing on or after January 1, 2012, fifteen thousand
dollars. In the case of any such taxpayer whose Connecticut adjusted gross income for
the taxable year exceeds thirty thousand dollars, the exemption amount shall be reduced
by one thousand dollars for each one thousand dollars, or fraction thereof, by which the
taxpayer's Connecticut adjusted gross income for the taxable year exceeds said amount.
In no event shall the reduction exceed one hundred per cent of the exemption.
(b) (1) Any person subject to tax under this chapter who files a return under the
federal income tax for such taxable year as a head of household, as defined in Section
2(b) of the Internal Revenue Code, shall be entitled to a personal exemption of nineteen
thousand dollars in determining Connecticut taxable income for purposes of this chapter.
(2) In the case of any such taxpayer whose Connecticut adjusted gross income for
the taxable year exceeds thirty-eight thousand dollars, the exemption amount shall be
reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by
which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds
the said amount. In no event shall the reduction exceed one hundred per cent of the
exemption.
(c) (1) Any husband and wife subject to tax under this chapter for any taxable year
who file a return under the federal income tax for such taxable year as married individuals
filing a joint return or any person who files a return for such taxable year as a surviving
spouse, as defined in Section 2(a) of the Internal Revenue Code, shall be entitled to a
single personal exemption of twenty-four thousand dollars in determining Connecticut
taxable income for purposes of this chapter. Any husband and wife who elect to file a
joint return under the federal income tax for any taxable year shall be required to file
jointly with respect to such taxable year for purposes of this chapter, in which event their
tax liability under this chapter shall be joint and several, except as otherwise provided in
section 12-702a, and any husband and wife who elect to file separately under the federal
income tax for any taxable year shall be required to file separately with respect to such
taxable year for purposes of this chapter, provided (A) if either the husband or wife is
a resident and the other is a nonresident, separate taxes shall be determined on their
separate Connecticut taxable incomes on separate forms as married individuals filing
separately unless such husband and wife determine their federal taxable income jointly
and both elect to determine their joint Connecticut taxable income as if both were residents, or (B) if any husband and wife, both of whom are nonresidents, elect to file a
joint return under the federal income tax for any taxable year and only one of them has
income derived from or connected with sources within this state during such taxable
year, only the spouse with income derived from or connected with sources within this
state shall be required to file a return in this state and, if only the spouse with income
derived from or connected with this state files such a return in this state, a separate tax
shall be determined on such spouse's separate Connecticut taxable income as a married
individual filing separately unless such husband and wife both elect to determine their
joint Connecticut taxable income as if both had income derived from or connected with
sources within this state.
(2) In the case of any such taxpayer whose Connecticut adjusted gross income for
the taxable year exceeds forty-eight thousand dollars, the exemption amount shall be
reduced by one thousand dollars for each one thousand dollars, or fraction thereof, by
which the taxpayer's Connecticut adjusted gross income for the taxable year exceeds
the said amount. In no event shall the reduction exceed one hundred per cent of the
exemption.
(June Sp. Sess. P.A. 91-3, S. 53, 168; May Sp. Sess. P.A. 92-5, S. 3, 37; May Sp. Sess. P.A. 92-17, S. 12, 59; P.A. 99-48, S. 3, 10; 99-173, S. 5, 65; P.A. 00-174, S. 40, 83; 00-230, S. 10, 11; May 9 Sp. Sess. P.A. 02-1, S. 78; June 30 Sp. Sess.
P.A. 03-1, S. 115; P.A. 05-251, S. 74.)
History: June Sp. Sess. P.A. 91-3, S. 53, effective August 22, 1991, and applicable to taxable years of taxpayers
commencing on or after January 1, 1991; May Sp. Sess. P.A. 92-5 made various technical and minor changes, effective
June 19, 1992, and applicable to taxable years of taxpayers commencing on or after January 1, 1992; May Sp. Sess. P.A.
92-17 amended Subsec. (c)(1) to create a method by which a nonresident taxpayer with a nonresident spouse who has no
Connecticut sourced income could file a separate return even if the couple filed jointly for federal purposes, commencing
June 19, 1992, and applicable to taxable years of taxpayers commencing on or after January 1, 1992; P.A. 99-48 amended
Subsec. (c)(1) to add provision re joint and several liability, effective May 27, 1999; P.A. 99-173 amended Subsec. (a) to
increase, annually, the unmarried single filer standard exemption from 50% to 62.5% of the joint filer standard exemption
over an eight-year period, from $12,250 in tax year commencing January 1, 2000, to $15,000 in tax year commencing
January 1, 2007, effective June 23, 1999, and applicable to tax years commencing on or after January 1, 2000; P.A. 00-174 amended Subsec. (a)(2) to adjust the exemption amounts for single filers, effective May 26, 2000; P.A. 00-230 made
technical changes in Subsecs. (a) and (c); May 9 Sp. Sess. P.A. 02-1 amended Subsec. (a)(2) to defer by two years the
increase in the exemption for single filers, effective July 1, 2002, and applicable to taxable years commencing on or after
January 1, 2002; June 30 Sp. Sess. P.A. 03-1 added Subsec. (a)(2)(C) re exemption amount for unmarried filers for taxable
year 2004, redesignated existing Subparas. (C) to (H) as Subparas. (D) to (I) and amended said Subparas. to delay the
increased exemption amounts for unmarried filers by one year, effective August 16, 2003, and applicable to taxable years
commencing on or after January 1, 2004; P.A. 05-251 amended Subsec. (a)(2) to defer by two years the increase in the
exemption for single filers, effective June 30, 2005, and applicable to taxable years commencing on or after January 1, 2005.