Connecticut revenue department outlines tax treatment of gambling winnings
Source: Connecticut DCP Gaming (CT)
Connecticut’s Department of Revenue Services says state income tax treatment of gambling winnings depends on the winner’s residency. Residents who meet the gross income test are subject to tax on winnings included in federal adjusted gross income; part-year residents are taxed on qualifying winnings received while resident, while nonresidents are not subject to Connecticut income tax on such winnings. The publication says it has been superseded by IP 2011(27).
Operators serving Connecticut residents may need to account for differing state tax treatment based on residency.