{ "batch": "6633-connecticut-state-creator-tax-deductions", "articles": [ { "id": "learn_r6633_connecticut_state_creator_tax_deductions_6633_connecticut_state_creator_tax_deductions_anchor_tax", "category": "Business", "title": "[Unverified - being checked] Connecticut General Statutes: Chapter 229 index (anchor)", "summary": "[Unverified - being checked] Connecticut's personal income tax is chapter 229 of title 12 (Taxation) on the General Assembly's statute site, under the heading quoted.", "body": "Connecticut's personal income tax is chapter 229 of title 12 (Taxation) on the General Assembly's statute site, under the heading quoted.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“Chapter 229 Secs. 12-700 to 12-799 Income Tax”\n\nNote: Anchor record: Connecticut's own official site, state .gov domain.", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/title_12.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "Chapter 229 Secs. 12-700 to 12-799 Income Tax", "volatility": "low", "from_batch": "6633-connecticut-state-creator-tax-deductions", "subject": "Connecticut General Statutes", "topic": "Chapter 229 index (anchor)", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ct" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r6633_connecticut_state_creator_tax_deductions_6633_connecticut_state_creator_tax_deductions_anchor_sales", "category": "Business", "title": "[Unverified - being checked] Connecticut General Statutes: Chapter 219 index (anchor)", "summary": "[Unverified - being checked] Connecticut's sales and use tax is chapter 219 of title 12, under the heading quoted.", "body": "Connecticut's sales and use tax is chapter 219 of title 12, under the heading quoted.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“Chapter 219 Secs. 12-406 to 12-432c Sales and Use Taxes”\n\nNote: Anchor record: Connecticut's own official site, state .gov domain.", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/title_12.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "Chapter 219 Secs. 12-406 to 12-432c Sales and Use Taxes", "volatility": "low", "from_batch": "6633-connecticut-state-creator-tax-deductions", "subject": "Connecticut General Statutes", "topic": "Chapter 219 index (anchor)", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ct" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r6633_connecticut_state_creator_tax_deductions_6633_connecticut_state_creator_tax_deductions_conform", "category": "Business", "title": "CGS 12-701(a)(20): Starting point: federal adjusted gross income", "summary": "Connecticut adjusted gross income is federal adjusted gross income with listed additions and subtractions, so Connecticut conforms to federal treatment of business income and deductions except for the listed modifications.", "body": "Connecticut adjusted gross income is federal adjusted gross income with listed additions and subtractions, so Connecticut conforms to federal treatment of business income and deductions except for the listed modifications.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“means adjusted gross income, with the following modifications: (A) There shall be added thereto:”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_229.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "means adjusted gross income, with the following modifications: (A) There shall be added thereto:", "volatility": "low", "from_batch": "6633-connecticut-state-creator-tax-deductions", "subject": "CGS 12-701(a)(20)", "topic": "Starting point: federal adjusted gross income", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6633_connecticut_state_creator_tax_deductions_6633_connecticut_state_creator_tax_deductions_s179", "category": "Business", "title": "CGS 12-701(a)(20)(A)(xiv): Section 179 decoupling", "summary": "For tax years starting on or after January 1, 2018, Connecticut requires adding back eighty per cent of the federal Section 179 deduction.", "body": "For tax years starting on or after January 1, 2018, Connecticut requires adding back eighty per cent of the federal Section 179 deduction.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“For taxable years commencing on or after January 1, 2018, eighty per cent of any deduction claimed for federal purposes under Section 179 of the Internal Revenue Code.”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_229.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "For taxable years commencing on or after January 1, 2018, eighty per cent of any deduction claimed for federal purposes under Section 179 of the Internal Revenue Code.", "volatility": "medium", "from_batch": "6633-connecticut-state-creator-tax-deductions", "subject": "CGS 12-701(a)(20)(A)(xiv)", "topic": "Section 179 decoupling", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6633_connecticut_state_creator_tax_deductions_6633_connecticut_state_creator_tax_deductions_home_office", "category": "Business", "title": "CGS 12-701(a)(20): Home-office deduction", "summary": "Section 12-701(a)(20) lists Connecticut's additions to and subtractions from federal AGI; none concerns a home-office deduction, so a self-employed creator's home-office deduction follows the federal Schedule C result (conformity, no separate state rule).", "body": "Section 12-701(a)(20) lists Connecticut's additions to and subtractions from federal AGI; none concerns a home-office deduction, so a self-employed creator's home-office deduction follows the federal Schedule C result (conformity, no separate state rule).\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“means adjusted gross income, with the following modifications: (A) There shall be added thereto:”\n\nNote: ABSENCE RECORD (inferred from an index/listing, not from operative text). Index searched: text of CGS 12-701(a)(20) additions (A) and subtractions (B) read in full for 'home', 'office' and 'business use of home': no modification.", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_229.htm", "last_verified": "2026-10-17", "reliability": "CREATOR STRATEGY", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "means adjusted gross income, with the following modifications: (A) There shall be added thereto:", "volatility": "medium", "from_batch": "6633-connecticut-state-creator-tax-deductions", "subject": "CGS 12-701(a)(20)", "topic": "Home-office deduction", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6633_connecticut_state_creator_tax_deductions_6633_connecticut_state_creator_tax_deductions_health_ins", "category": "Business", "title": "CGS 12-701(a)(20): Self-employed health insurance premiums", "summary": "No Connecticut-specific addition or subtraction for self-employed health insurance premiums appears in 12-701(a)(20); the federal AGI adjustment carries into Connecticut AGI.", "body": "No Connecticut-specific addition or subtraction for self-employed health insurance premiums appears in 12-701(a)(20); the federal AGI adjustment carries into Connecticut AGI.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“means adjusted gross income, with the following modifications: (A) There shall be added thereto:”\n\nNote: ABSENCE RECORD (inferred from an index/listing, not from operative text). Index searched: text of CGS 12-701(a)(20) searched for 'health insurance' premiums modification: none found.", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_229.htm", "last_verified": "2026-10-17", "reliability": "CREATOR STRATEGY", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "means adjusted gross income, with the following modifications: (A) There shall be added thereto:", "volatility": "medium", "from_batch": "6633-connecticut-state-creator-tax-deductions", "subject": "CGS 12-701(a)(20)", "topic": "Self-employed health insurance premiums", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6633_connecticut_state_creator_tax_deductions_6633_connecticut_state_creator_tax_deductions_deadline", "category": "Business", "title": "CGS 12-719(a): Filing deadline for sole proprietors", "summary": "The Connecticut return is due on or before the fifteenth day of the fourth month following the close of the taxable year.", "body": "The Connecticut return is due on or before the fifteenth day of the fourth month following the close of the taxable year.\n\nWhat Connecticut General Assembly (Connecticut General Statutes) actually says:\n\n“The income tax return required under this chapter shall be filed on or before the fifteenth day of the fourth month following the close of the taxpayer's taxable year.”", "source_type": "official", "source_link": "https://www.cga.ct.gov/current/pub/chap_229.htm", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Connecticut General Assembly (Connecticut General Statutes)", "evidence_quote": "The income tax return required under this chapter shall be filed on or before the fifteenth day of the fourth month following the close of the taxpayer's taxable year.", "volatility": "low", "from_batch": "6633-connecticut-state-creator-tax-deductions", "subject": "CGS 12-719(a)", "topic": "Filing deadline for sole proprietors", "applies_to_country": "US", "applies_to_scope": "CT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ct" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }