Connecticut Software Maintenance Agreement - Alternate

State:
Multi-State
Control #:
US-CP0909-AM
Format:
Word; 
Rich Text
Instant download

Description

This sample form, a detailed Software Maintenance Agreement (Alternate) document, is for use in the computer, internet and/or software industries. Adapt to fit your circumstances. Available in Word format.
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FAQ

You are a nonresident for the 2022 taxable year if you are neither a resident nor a part-year resident for the 2022 taxable year. If you are a nonresident and you meet the requirements for Who Must File Form CT?1040NR/PY for the 2022 taxable year, you must file Form CT?1040NR/PY.

You are a nonresident for the 2022 taxable year if you are neither a resident nor a part-year resident for the 2022 taxable year. If you are a nonresident and you meet the requirements for Who Must File Form CT?1040NR/PY for the 2022 taxable year, you must file Form CT?1040NR/PY.

General pension and annuity earnings are 100% exempt from income taxes for single filers and married people filing separately with an overall AGI of less than $75,000 a year. Couples filing jointly with an AGI of less than $100,000 a year are fully exempt as well.

You must begin withholding at the highest marginal rate of 6.99%, from each employee who claimed exempt status from Connecticut income tax withholding in the prior year and who did not provide a new Form CT-W4 on or before February 15 of the current year. See Employees Claiming Exemption on Page 10.

Connecticut State Department of Revenue Services NameDescriptionRevised DateCT-1040NR/PY2022 Nonresident/Part-Year Resident Tax Return12/2022Schedule CT-SINonresident or Part-Year Resident Schedule of Income From Connecticut Sources12/2022Schedule CT-1040 AWPart-Year Resident Income Allocation12/2022

You must file a Connecticut income tax return if your gross income for the 2022 taxable year exceeds: $12,000 and you are married filing separately; $15,000 and you are filing single; $19,000 and you are filing head of household; or. $24,000 and you are married filing jointly or qualifying surviving spouse.

Beginning in 2024, Connecticut will make PTET elective rather than mandatory for affected business entities, a significant departure from its earlier unique stance (other states made it optional in response to the federal cap on the itemized deduction for state taxes).

Maintenance of computer software is a computer and data processing service taxable at the 1% rate, whether the software is prewritten or custom.

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Connecticut Software Maintenance Agreement - Alternate