Connecticut Tax Tips for Senior Citizens

Senior citizens can get breaks from various taxes in Connecticut.

Connecticut income tax applies to both part-time residents and nonresidents who have income from Connecticut businesses, but senior citizens among those groups can get some tax breaks. Seniors can also get breaks on other taxes that they might have to pay if they live in Connecticut, whether its sales taxes or property taxes.

Social Security Benefits

Complete the Schedule 1, Social Security Benefit Adjustment Worksheet that comes with your Connecticut tax form CT-1040 or CT-1040NR/PY. Using this form, seniors or others receiving Social Security benefits may be able to reduce the amount of their benefits that are taxable for Connecticut income taxes. If your federal adjusted gross income is below limits for your filing status, you don't have to pay any Connecticut taxes on their Social Security earnings.

Homeowner/Renter Tax Credit

For residents who are 65 or older or who is a surviving spouse age 50 or older, a property tax credit or rent rebate is available. The taxpayer must also meet certain residency and income requirements. This is a credit that is also available to residents who are totally and permanently disabled.

Military Retirement

Beginning in 2008, older citizens who also receive U.S. military retirement income are eligible for a Connecticut income tax break. Retired military personnel who are receiving retirement pay can subtract half of it from their taxable income.

Sales Tax

Some items that are used by senior citizens are not charged a Connecticut sales or use tax. Among these items are eyeglasses; dentures; hearing aids and hearing aid batteries; adult diapers and disposable pads for incontinence; support hose specially designed to aid in the circulation of blood purchased by persons with a medical need for the hose; oxygen and oxygen equipment; customized trusses and braces; crutches; walkers; wheelchairs and inclined stairway chairlifts as well as repair and replacement parts and services for the equipment; canes; repair services and repair and replacement parts for artificial limbs; artificial eyes and other equipment used to support vital life functions; and meals delivered to homes of elderly persons and provided by special programs, such as "Meals on Wheels."

References

• State of Connecticut Department of Revenue Services: Connecticut Tax Tips for Senior Citizens