How do I determine my resident status?
How do I determine my resident status?
You are a resident for the 2021 taxable year if:
• Connecticut was your domicile (permanent legal residence) for the entire 2021 taxable year; or
• You were not domiciled in Connecticut but you maintained a permanent place of abode in Connecticut during the entire 2021 taxable year and spent a total of more than 183 days in Connecticut during the 2021 taxable year.
You are a part-year resident for the 2021 taxable year if you changed your permanent legal residence by moving into or out of Connecticut during the 2021 taxable year. If you are a part-year resident, you may not elect to be treated as a resident individual
You are a nonresident for the 2021 taxable year if you are neither a resident nor a part-year resident for the 2021 taxable year.
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