Ezel / Tax Rulings / CT
CT Ruling 89-143 Capital Gains, Dividends and Interest Tax 1989-10-12

How did a married couple filing separate federal returns have to file Connecticut's capital gains, dividends, and interest tax return?

Short answer: They had to file separate Connecticut Capital Gains, Dividends and Interest Income Tax returns. DRS marks the information not current and says Announcement 94(2) obsoleted the ruling.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling about the former Capital Gains, Dividends and Interest Income Tax filing treatment then in effect. DRS expressly marks the information 'not current' and says Announcement (AN) 94(2) obsoleted it. The published text addresses only a married couple that elected married-filing-separately status for federal returns. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about current filing requirements.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Note -- obsolete historical guidance. DRS marks this information "not current" and states that Announcement (AN) 94(2) obsoleted the ruling.

Plain-English summary

Under the historical rule, spouses who elected to file separate federal returns also had to file separate Connecticut Capital Gains, Dividends and Interest Income Tax returns.

What this means for you

This ruling records a historical filing-status rule. DRS says AN 94(2) later obsoleted it, so it should not be used as current filing guidance.

Common questions

Who did the ruling address? A married couple filing separate federal returns.

How did they have to file the Connecticut return? Separately.

Citations and references

  • Announcement (AN) 94(2) -- identified by DRS as obsoleting this ruling.

Source

Original ruling text

Ruling 89-143, Capital Gains, Dividends and Interest Tax

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted by AN 94(2)

A married couple who elects to file "married filing separately" for federal returns must file the Capital Gains, Dividends and Interest Income Tax Return separately for state purposes.

LEGAL DIVISION

October 12, 1989

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