Questions & Answers

What are some examples of Other Additions?

  1. If you're a member of the Mashantucket Pequot Tribe or the Mohegan Tribe and you reside in your tribe's Indian country, you need to add back any loss or deduction connected with the Indian country. Enter the words "Mashantucket Pequot Tribe enrolled member" or "Mohegan Tribe enrolled member," as the case may be.
  2. Add back any Connecticut income tax deducted on the federal income tax return to arrive at federal adjusted gross income. Do not add back any Connecticut income tax deducted on federal Form 1040, Schedule A.
  3. Add back any expenses paid or incurred for the production (including management, conservation, and maintenance of property held for the production) or collection of income exempt from Connecticut income tax which were deducted on the federal return to arrive at federal adjusted gross income.
  4. Add back any amortizable bond premium on bonds producing interest income exempt from Connecticut income tax which premiums were deducted on the federal return to arrive at federal adjusted gross income.
  5. Add back any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States which federal law exempts from federal income tax but does not exempt from Connecticut income taxes.
  6. Add back any interest expenses on debt incurred or continued to purchase or carry obligations or securities (the income from which is exempt from Connecticut income tax) that you deducted on your federal return.
  7. Add back the following distributions from your manufacturing reinvestment account (MRA):
    1. 100% of any distribution NOT used to purchase machinery or equipment for use in Connecticut or manufacturing facilities, or for workforce training, development or expansion in Connecticut;
    2. 100% of any return of money remaining in the MRA at the end of the five-year period after the account's creation, including any interest earned.
  8. Add back, to the extent not properly includible in gross income for federal income tax purposes, any compensation required to be recognized under 26 U.S.C. 457A that is attributable to services performed within Connecticut.
  9. Add back any other additions to federal adjusted gross income required for Connecticut income tax purposes which are not listed.

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