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February 15, 2022
Question

I received a 1099 nec from a company in Connecticut. Box 7 was filled with my earnings as well as box 1. I live in New hampshire. Should box 7 be left blank?

  • February 15, 2022
  • 2 replies
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2 replies

ColeenD3
February 15, 2022

As a nonresident of CT, you may be required to file a return.

 

A nonresident is anyone whose legal residence (domicile) is outside of Connecticut and who does not maintain a permanent place to live in Connecticut for the entire year at which he or she spends more than 183 days in the taxable year. A nonresident can also be someone whose legal residence is in Connecticut but does not maintain a permanent place to live in Connecticut, maintains a permanent place to live outside of Connecticut, and does not spend more than 30 days in Connecticut in the taxable year.

 

Nonresidents of Connecticut who are required to file a Connecticut return must complete:

  • Form CT-1040NR/PY; and

  • Schedule CT-SI;

  • Visit our Current Forms Page for forms and instructions.

Nonresident Who Must File a Return

A nonresident with Connecticut sourced income is required to file Form CT-1040NR/PY, Nonresident and Part-Year Resident Income Tax Return, if any of the following is true for the taxable year:

 

  • Connecticut income tax was withheld from his or her wages or other payments or

  • He or she made estimated payments of income tax to Connecticut or

  • He or she meets the gross income test* and had any income from Connecticut sources (such as wages from working in Connecticut) or

  • He or she was required to pay the federal alternative minimum tax.

A nonresident or part-year resident meets the gross income test if his or her total income for the year, including income earned within and without Connecticut exceeds:

  • $12,000 for married persons filing separately, or

  • $15,000 for single filers or

  • $19,000 for head of household, or

  • $24,000 for married persons filing jointly, or qualifying widow(er) with dependent child.

 

February 15, 2022

I am self employed. I haven't been to Connecticut in 10 years. I live 365 days in NH.

Last year there was no box 7 filled on my 1099 nec

ColeenD3
February 15, 2022

Did you receive income from a CT-based company for that 1099? If your 1099-NEC is incorrect, you must contact the issuer for a corrected version.

February 15, 2022

I worked remotely in NH as a self employed bookkeeper. I do not have a W-9 on file with this company.  I I did receive money. I am wondering if having box 7 filled in will hurt tax wise. I don't understand what box 7 is for.