TAX & LICENSE / STATE TAX SYSTEM

Personal Income Tax
Income tax in Connecticut is affected by exemptions and credits for which you might be eligible, your income level, and your filing status. Taxes are calculated according to a graduated scale but do not exceed 5 percent. Generally, adjustments to gross income allowed by the federal government also apply to the state. The self-employed or those who earn income from non-taxed sources may also need to provide estimated payments throughout the tax year.

Part-year residents, non-residents, trusts and estates will also be taxed on the portion of their income that is attributable to sources within Connecticut. By the same token, credit is available to Connecticut residents and part-year residents for income taxes paid to other states. For answers to questions or further assistance with your specific tax situation, contact the State Department of Revenue Services or stop by one of the regional offices.

State Tax Information

Department of Revenue Services
Taxpayer Services Division
860-297-5962
800-382-9463
www.ct.gov/drs

Regional DRS Offices

Bridgeport
10 Middle Street
203-336-7890

Norwich

401 West Thames Street
860-425-4123

Waterbury

55 West Main Street
203-805-6789

 

Sales/Use Tax
The general sales tax levied on nonexempt goods and services in Connecticut is 6 percent, although some items and services may be taxed at lower rates. Among the sales tax exemptions are food, prescription drugs, utilities, and a number of other categories. In general, goods or services are subject to the Connecticut 6 percent use tax if they were purchased outside the state but would have been taxed had the purchased occurred in the state such as Internet or catalog orders. Full or partial credit is given for sales tax properly paid to another state. For example, an automobile purchased in a state with a 5 percent sales tax would require an additional 1 percent paid to Connecticut at the time of registration. Use tax must be reported and paid by April 15, for all purchases subject to Connecticut use tax made during the previous calendar year.

 

Personal Property Taxes
Personal property taxes are levied by the community on automobiles, motorcycles, and mobile homes at 70 percent of the present true and actual value times the mil rate of the community. Inventories are exempt from property taxes. Contact your local tax official for details.

 

Real Property Tax
Real estate taxes are levied by individual communities and reassessed every four years. They are calculated on 70 percent of the fair market value times the mil rate of the community. Many factors can affect the valuation of a specific property, from the location of the property to special taxes in your municipality. The most detailed and accurate information on property taxes will always be available from your local tax assessor. Assessing and recording is handled at the city and town level. For more information, contact your local tax official.

 

Real Estate Conveyance Tax
Connecticut taxes the conveyance of real property, assessed on the full purchase price of the property and determined by the property’s classification.

 

Gift Tax
Connecticut does not impose a gift tax except for donors whose amount of taxable gifts, for Connecticut gift tax purposes, exceeds $1 million during a calendar year.

 

Federal Income Tax

Internal Revenue Service

Information
800-829-1040
www.irs.gov

Forms Line

800-829-3676

Tele-tax

800-829-4477

Local IRS Offices

Bridgeport
915 Lafayette Boulevard
203-384-5818

Danbury
131 West Street
203-840-4195

Hartford
135 High Street
860-756-4505

New Haven
150 Court Street
203-492-8609

New London
Shaws Cove
2 Howard Street
860-439-7963

Norwalk
761 Main Avenue
203-840-4195

Waterbury
14 Cottage Place
203-596-4727

 

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