{ "$comment": "Connecticut 2025: CT-1040 Tax Calculation Schedule — Table A personal exemption (phased out $1,000 per $1,000 or part), Table B rates, Table C 2% phase-out add-back, Table D recapture (three step tiers), Table E personal tax credit (% of tax). CT Paid Leave 0.5% employee-funded to the SS wage base.", "country": "us", "jurisdiction": "us-ct", "taxYear": "2025", "period": { "start": "2025-01-01", "end": "2025-12-31", "tz": "America/New_York" }, "status": "provisional", "engine": "us-payroll@1", "currency": "USD", "revision": 2, "params": { "incomeTax": { "kind": "brackets", "incomeBase": "stateWages", "brackets": { "single": [ { "upTo": "10000", "rate": "0.02" }, { "upTo": "50000", "rate": "0.045" }, { "upTo": "100000", "rate": "0.055" }, { "upTo": "200000", "rate": "0.06" }, { "upTo": "250000", "rate": "0.065" }, { "upTo": "500000", "rate": "0.069" }, { "upTo": null, "rate": "0.0699" } ], "mfj": [ { "upTo": "20000", "rate": "0.02" }, { "upTo": "100000", "rate": "0.045" }, { "upTo": "200000", "rate": "0.055" }, { "upTo": "400000", "rate": "0.06" }, { "upTo": "500000", "rate": "0.065" }, { "upTo": "1000000", "rate": "0.069" }, { "upTo": null, "rate": "0.0699" } ], "mfs": [ { "upTo": "10000", "rate": "0.02" }, { "upTo": "50000", "rate": "0.045" }, { "upTo": "100000", "rate": "0.055" }, { "upTo": "200000", "rate": "0.06" }, { "upTo": "250000", "rate": "0.065" }, { "upTo": "500000", "rate": "0.069" }, { "upTo": null, "rate": "0.0699" } ], "hoh": [ { "upTo": "16000", "rate": "0.02" }, { "upTo": "80000", "rate": "0.045" }, { "upTo": "160000", "rate": "0.055" }, { "upTo": "320000", "rate": "0.06" }, { "upTo": "400000", "rate": "0.065" }, { "upTo": "800000", "rate": "0.069" }, { "upTo": null, "rate": "0.0699" } ] }, "deductions": [ { "type": "fixed", "id": "personal-exemption", "label": "Personal exemption (Table A)", "amount": { "single": "15000", "mfj": "24000", "mfs": "12000", "hoh": "19000" }, "phaseout": { "single": { "threshold": "30000", "rate": "1", "floor": "0", "reductionRounding": { "unit": "1000", "mode": "up" } }, "mfj": { "threshold": "48000", "rate": "1", "floor": "0", "reductionRounding": { "unit": "1000", "mode": "up" } }, "mfs": { "threshold": "24000", "rate": "1", "floor": "0", "reductionRounding": { "unit": "1000", "mode": "up" } }, "hoh": { "threshold": "38000", "rate": "1", "floor": "0", "reductionRounding": { "unit": "1000", "mode": "up" } } } } ], "taxAdditions": [ { "type": "step", "id": "phaseout-addback", "label": "2% tax rate phase-out add-back (Table C)", "threshold": { "single": "56500", "mfj": "100500", "mfs": "50250", "hoh": "78500" }, "step": { "single": "5000", "mfj": "5000", "mfs": "2500", "hoh": "4000" }, "perStep": { "single": "25", "mfj": "50", "mfs": "25", "hoh": "40" }, "max": { "single": "250", "mfj": "500", "mfs": "250", "hoh": "400" }, "stepRounding": "up" }, { "type": "step", "id": "recapture-1", "label": "Tax recapture (Table D, tier 1)", "threshold": { "single": "105000", "mfj": "210000", "mfs": "105000", "hoh": "168000" }, "step": { "single": "5000", "mfj": "10000", "mfs": "5000", "hoh": "8000" }, "perStep": { "single": "25", "mfj": "50", "mfs": "25", "hoh": "40" }, "max": { "single": "250", "mfj": "500", "mfs": "250", "hoh": "400" }, "stepRounding": "up" }, { "type": "step", "id": "recapture-2", "label": "Tax recapture (Table D, tier 2)", "threshold": { "single": "200000", "mfj": "400000", "mfs": "200000", "hoh": "320000" }, "step": { "single": "5000", "mfj": "10000", "mfs": "5000", "hoh": "8000" }, "perStep": { "single": "90", "mfj": "180", "mfs": "90", "hoh": "140" }, "max": { "single": "2700", "mfj": "5400", "mfs": "2700", "hoh": "4200" }, "stepRounding": "up" }, { "type": "step", "id": "recapture-3", "label": "Tax recapture (Table D, tier 3)", "threshold": { "single": "500000", "mfj": "1000000", "mfs": "500000", "hoh": "800000" }, "step": { "single": "5000", "mfj": "10000", "mfs": "5000", "hoh": "8000" }, "perStep": { "single": "50", "mfj": "100", "mfs": "50", "hoh": "80" }, "max": { "single": "450", "mfj": "900", "mfs": "450", "hoh": "720" }, "stepRounding": "up" } ], "credits": [ { "type": "percentOfTax", "id": "personal-tax-credit", "label": "Personal tax credit (Table E)", "schedule": { "single": [ { "agiUpTo": "18800", "value": "0.75" }, { "agiUpTo": "19300", "value": "0.70" }, { "agiUpTo": "19800", "value": "0.65" }, { "agiUpTo": "20300", "value": "0.60" }, { "agiUpTo": "20800", "value": "0.55" }, { "agiUpTo": "21300", "value": "0.50" }, { "agiUpTo": "21800", "value": "0.45" }, { "agiUpTo": "22300", "value": "0.40" }, { "agiUpTo": "25000", "value": "0.35" }, { "agiUpTo": "25500", "value": "0.30" }, { "agiUpTo": "26000", "value": "0.25" }, { "agiUpTo": "26500", "value": "0.20" }, { "agiUpTo": "31300", "value": "0.15" }, { "agiUpTo": "31800", "value": "0.14" }, { "agiUpTo": "32300", "value": "0.13" }, { "agiUpTo": "32800", "value": "0.12" }, { "agiUpTo": "33300", "value": "0.11" }, { "agiUpTo": "60000", "value": "0.10" }, { "agiUpTo": "60500", "value": "0.09" }, { "agiUpTo": "61000", "value": "0.08" }, { "agiUpTo": "61500", "value": "0.07" }, { "agiUpTo": "62000", "value": "0.06" }, { "agiUpTo": "62500", "value": "0.05" }, { "agiUpTo": "63000", "value": "0.04" }, { "agiUpTo": "63500", "value": "0.03" }, { "agiUpTo": "64000", "value": "0.02" }, { "agiUpTo": "64500", "value": "0.01" }, { "agiUpTo": null, "value": "0.00" } ], "mfj": [ { "agiUpTo": "30000", "value": "0.75" }, { "agiUpTo": "30500", "value": "0.70" }, { "agiUpTo": "31000", "value": "0.65" }, { "agiUpTo": "31500", "value": "0.60" }, { "agiUpTo": "32000", "value": "0.55" }, { "agiUpTo": "32500", "value": "0.50" }, { "agiUpTo": "33000", "value": "0.45" }, { "agiUpTo": "33500", "value": "0.40" }, { "agiUpTo": "40000", "value": "0.35" }, { "agiUpTo": "40500", "value": "0.30" }, { "agiUpTo": "41000", "value": "0.25" }, { "agiUpTo": "41500", "value": "0.20" }, { "agiUpTo": "50000", "value": "0.15" }, { "agiUpTo": "50500", "value": "0.14" }, { "agiUpTo": "51000", "value": "0.13" }, { "agiUpTo": "51500", "value": "0.12" }, { "agiUpTo": "52000", "value": "0.11" }, { "agiUpTo": "96000", "value": "0.10" }, { "agiUpTo": "96500", "value": "0.09" }, { "agiUpTo": "97000", "value": "0.08" }, { "agiUpTo": "97500", "value": "0.07" }, { "agiUpTo": "98000", "value": "0.06" }, { "agiUpTo": "98500", "value": "0.05" }, { "agiUpTo": "99000", "value": "0.04" }, { "agiUpTo": "99500", "value": "0.03" }, { "agiUpTo": "100000", "value": "0.02" }, { "agiUpTo": "100500", "value": "0.01" }, { "agiUpTo": null, "value": "0.00" } ], "mfs": [ { "agiUpTo": "15000", "value": "0.75" }, { "agiUpTo": "15500", "value": "0.70" }, { "agiUpTo": "16000", "value": "0.65" }, { "agiUpTo": "16500", "value": "0.60" }, { "agiUpTo": "17000", "value": "0.55" }, { "agiUpTo": "17500", "value": "0.50" }, { "agiUpTo": "18000", "value": "0.45" }, { "agiUpTo": "18500", "value": "0.40" }, { "agiUpTo": "20000", "value": "0.35" }, { "agiUpTo": "20500", "value": "0.30" }, { "agiUpTo": "21000", "value": "0.25" }, { "agiUpTo": "21500", "value": "0.20" }, { "agiUpTo": "25000", "value": "0.15" }, { "agiUpTo": "25500", "value": "0.14" }, { "agiUpTo": "26000", "value": "0.13" }, { "agiUpTo": "26500", "value": "0.12" }, { "agiUpTo": "27000", "value": "0.11" }, { "agiUpTo": "48000", "value": "0.10" }, { "agiUpTo": "48500", "value": "0.09" }, { "agiUpTo": "49000", "value": "0.08" }, { "agiUpTo": "49500", "value": "0.07" }, { "agiUpTo": "50000", "value": "0.06" }, { "agiUpTo": "50500", "value": "0.05" }, { "agiUpTo": "51000", "value": "0.04" }, { "agiUpTo": "51500", "value": "0.03" }, { "agiUpTo": "52000", "value": "0.02" }, { "agiUpTo": "52500", "value": "0.01" }, { "agiUpTo": null, "value": "0.00" } ], "hoh": [ { "agiUpTo": "24000", "value": "0.75" }, { "agiUpTo": "24500", "value": "0.70" }, { "agiUpTo": "25000", "value": "0.65" }, { "agiUpTo": "25500", "value": "0.60" }, { "agiUpTo": "26000", "value": "0.55" }, { "agiUpTo": "26500", "value": "0.50" }, { "agiUpTo": "27000", "value": "0.45" }, { "agiUpTo": "27500", "value": "0.40" }, { "agiUpTo": "34000", "value": "0.35" }, { "agiUpTo": "34500", "value": "0.30" }, { "agiUpTo": "35000", "value": "0.25" }, { "agiUpTo": "35500", "value": "0.20" }, { "agiUpTo": "44000", "value": "0.15" }, { "agiUpTo": "44500", "value": "0.14" }, { "agiUpTo": "45000", "value": "0.13" }, { "agiUpTo": "45500", "value": "0.12" }, { "agiUpTo": "46000", "value": "0.11" }, { "agiUpTo": "74000", "value": "0.10" }, { "agiUpTo": "74500", "value": "0.09" }, { "agiUpTo": "75000", "value": "0.08" }, { "agiUpTo": "75500", "value": "0.07" }, { "agiUpTo": "76000", "value": "0.06" }, { "agiUpTo": "76500", "value": "0.05" }, { "agiUpTo": "77000", "value": "0.04" }, { "agiUpTo": "77500", "value": "0.03" }, { "agiUpTo": "78000", "value": "0.02" }, { "agiUpTo": "78500", "value": "0.01" }, { "agiUpTo": null, "value": "0.00" } ] } } ] }, "conformity": { "k401": true, "k403b": true, "k457": true, "hsa": true, "healthFsa": true, "dependentCareFsa": true, "section125": true }, "programmes": [ { "id": "paid-leave", "label": "CT Paid Leave (employee contribution)", "rate": "0.005", "wageBase": "176100", "annualCap": null, "weeklyCap": null, "base": "ficaWages", "employerRate": null } ] }, "rounding": { "unit": "0.01", "mode": "halfUp", "stage": "perLine" }, "knownCliffs": [ { "id": "ct-exemption-steps", "field": "params.incomeTax.deductions.0", "description": "Personal exemption falls by $1,000 for each $1,000 or part of AGI above the threshold, so $1 over a $1,000 boundary adds $1,000 of taxable income (≈$45–55 of tax)." }, { "id": "ct-addback-recapture-steps", "field": "params.incomeTax.taxAdditions", "description": "Table C add-back and Table D recapture rise in $25–$180 steps per $2,500–$10,000 band (or part) of AGI." }, { "id": "ct-personal-credit-steps", "field": "params.incomeTax.credits.0", "description": "Table E credit percentage drops in 1–5 point steps at fixed AGI boundaries; $1 over a boundary can raise tax by several dollars to ~$70." } ], "notModelled": [ "Property tax credit (Schedule 3), CT earned income tax credit, other credits", "Additions/subtractions to federal AGI (e.g. Social Security, pension, 529, Teacher retirement)", "Table C/D AGI definitions for MFS taxpayers who lived apart (uses the table by filing status as printed)", "CT Paid Leave refund of excess contributions with multiple employers", "Tax tables (tax is computed from the exact Tax Calculation Schedule, not rounded table rows)" ], "sources": [ { "field": "period", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "CT DRS — calendar tax year", "retrieved": "2026-10-07" }, { "field": "rounding", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "CT-1040 — MoneyOtter rounds each line to the cent (schedule amounts are whole dollars)", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.kind", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "CT-1040 Tax Calculation Schedule (Tables A–E)", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.incomeBase", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "2025 CT-1040 instructions — Tax Calculation Schedule line 1 starts from Connecticut AGI (federal AGI ± CT modifications)", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.brackets", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "Table B — Initial Tax Calculation (single/MFS, MFJ/QSS, HoH)", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.deductions", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "Table A — Personal Exemptions ($15,000/$24,000/$12,000/$19,000, reduced $1,000 per $1,000 or part over $30,000/$48,000/$24,000/$38,000)", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.taxAdditions", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "Table C — 2% Tax Rate Phase-Out Add-Back and Table D — Tax Recapture (Table D single column applies to MFS); step tiers reproduce every printed row", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.credits", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "Table E — Personal Tax Credits (decimal × tax on line 7; 'more than … less than or equal to' rows)", "retrieved": "2026-10-07" }, { "field": "params.conformity", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "CT-1040 starts from federal AGI; no CT addition for 401(k)/403(b)/457/HSA/cafeteria plan exclusions", "retrieved": "2026-10-07" }, { "field": "params.programmes", "url": "https://www.ctpaidleave.org/how-ct-paid-leave-works/contributions", "title": "CT Paid Leave Authority — employees contribute 0.5% of wages up to the Social Security contribution limit (rate maintained at 0.5% for 2026)", "retrieved": "2026-10-07" }, { "field": "params.programmes", "url": "https://www.ssa.gov/oact/cola/cbb.html", "title": "SSA — contribution and benefit base 2025: $176,100", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.taxAdditions.0", "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "title": "CT-1040 instructions 2025, Table C (2% phase-out add-back): Married filing separately — $25 per $2,500 of CT AGI over $50,250, maximum $250", "retrieved": "2026-10-08" } ] }