Connecticut revenue department sets out gambling-winnings tax rules
Source: Connecticut DCP Gaming (CT)
Connecticut’s Department of Revenue Services says income tax treatment of gambling winnings depends on whether the winner is a resident, part-year resident or nonresident. Residents who meet the gross income test are taxed on qualifying winnings included in federal adjusted gross income; part-year residents are taxed on qualifying winnings received during their residency period, while nonresidents are not subject to Connecticut income tax on those winnings.
The guidance sets out how residency status affects tax exposure for gambling winnings in Connecticut.