Can i file joint federal and separate state

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Joint filers with different residency status

If you and your spouse file a joint federal income tax, you will generally have to file your Connecticut return as "married filing jointly".  However, review the following for guidance if you and your spouse were residents of different states during the year: 

• If you are a resident or nonresident of Connecticut and your spouse is a part-year resident of Connecticut, married filing separately only is your Connecticut income tax filing status.
• If you are both part-year residents of Connecticut but do not have the same period of residency (i.e. you moved into or out of Connecticut at different times), filing separately is your Connecticut income tax filing status.
• If you are both part-year residents of Connecticut and have the same period of residency (moved into or moved out of Connecticut at the same time), you may choose married filing jointly or married filing separately as your Connecticut income tax filing status.
• If you are a resident of Connecticut and your spouse is a nonresident of Connecticut, married filing separately is your Connecticut income tax filing status unless you file jointly for federal income tax purposes and you both elect to be treated as residents of Connecticut for the entire taxable year.  In such case, you can elect to file a joint Connecticut income tax return. If an election is made, married filing jointly is your Connecticut income tax filing status.
• If you are both nonresidents of Connecticut and only one of you has income derived from or connected with sources within Connecticut, only that spouse is required to file a Connecticut income tax return and that spouse Connecticut income tax filing status is married filing separately unless you both elect to file a joint Connecticut income tax return. If an election is made, married filing jointly is your Connecticut income tax filing status.

Military personnel and spouse: please visit our webpage Income Tax Information for Members of the Armed Forces.

The different filing status options are:

(1)  Single

(2) Married filing joint return

(3) Married filing separate return

(4) Head of household

(5) Qualifying widow(er)

Your filing status helps you determine:

• whether you have to file a return
• which New York standard deduction to use
• your tax from the tax tables

In nearly all cases, you must use the same filing status that you used on your federal return. If you did not have to file a federal return, use the same filing status that you would have used if you had filed. Same-sex married couples see Personal income tax information for same-sex married couples.

The only exceptions to this rule apply to married individuals who file a joint federal return and:

• one spouse is a New York State resident and the other is a nonresident or part-year resident. In this case you must either:
  • file separate New York State returns using filing status (3); or
  • file jointly, as if you both were New York State residents, using filing status (2).
• you are unable to file a joint New York return because the address or whereabouts of your spouse is unknown, you can demonstrate that reasonable efforts have been made to locate your spouse, and good cause exists for the failure to file a joint New York return. In this case, you may file a separate New York return using filing status (3).
• your spouse refuses to sign a joint New York return, reasonable efforts have been made to have your spouse sign a joint return, there exists objective evidence of alienation from your spouse such as a judicial order of protection, legal separation under a decree of divorce or separate maintenance, or living apart for the twelve months immediately preceding application to file a separate return or commencement of an action for divorce or commencement of certain court proceedings, and good cause exists for the failure to file a joint New York return. In this case, you may file a separate New York return using filing status (3).

Updated: December 09, 2019

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