I should be exempt from filing CT taxes due to not living there for the entire year. Since I am in the military my home of record is CT, but I should not pay taxes?
I should be exempt from filing CT taxes due to not living there for the entire year. Since I am in the military my home of record is CT, but I should not pay taxes?
Generally I've seen the term "SLR" used when referring to the state of legal residence of the non-military spouse, and HOR used for the military member. Like you said, it's all pandemic. If you ever served, you know how it works. You can go to the MPO and ask 5 different people the same exact question and get 6 different answers. The scary part is, not a one of those answers will necessarily be wrong either.
The problem is (a) people have been saying "HOR" instead of "SLR" for so long that they don't know the difference, and (b) if you never change your SLR it usually defaults to your HOR. The issue came up here several years ago, which is how I know the difference.
If you meet all three conditions for being treated as a nonresident for the
taxable year but you had Connecticut income tax withheld from your military pay
in error, you must file Form CT-1040NR/PY to request a
refund. Complete Lines 1-5 following the directions on the
form. Enter “0” on Line 6 if you had no income from Connecticut
sources. Complete the rest of the form including the withholding
information under section 3 of the return. Attach a statement to
the front of the return stating:
That you did not have a permanent place of
abode in Connecticut during the taxable year;
The location and a description of the permanent
place of abode you maintained outside Connecticut and the beginning and ending
dates of your stay there; and
The exact number of days you were in
Connecticut during the taxable year.