Connecticut revenue agency outlines tax treatment of lottery winnings
Source: Connecticut DCP Gaming (CT)
Connecticut’s Department of Revenue Services set out how state lottery winnings received by residents and non-residents are treated for Connecticut income tax. The guidance said residents’ winnings may be taxable and described a tax credit for qualifying taxes paid to another state; the publication was later superseded by IP 2011(28).
The guidance set out tax and reporting considerations for lottery winners and ticket agents handling qualifying prizes.