2012 Income Tax FAQ - 321

You must file a Connecticut income tax return if any of the following is true for the taxable year:

1. Connecticut income tax was withheld from your wages or other payments, or
2. You made estimated payments of income tax to Connecticut, or
3. You meet the gross income test, or
4. You were required to pay the federal alternative minimum tax.

A resident meets the gross income test if his or her gross income for the entire tax year exceeds:

• $12,000 for married persons filing separately, or
• $13,000 for single, or
• $19,000 for head of household, or
• $24,000 for married persons filing jointly.