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Connecticut revenue agency outlines tax treatment of lottery winnings

Regulation

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may be taxable and described a tax credit for qualifying taxes paid to another state; the publication was later superseded by IP 2011(28).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.

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