The following Connecticut publications address individual income taxes for a nonresident member of the military or a nonresident military spouse.

Connecticut Form 1040NR/PY, page 8: 

Military Personnel Filing Requirements

Military personnel and their spouses who claim Connecticut as a residence but are stationed elsewhere are subject to Connecticut income tax. If you enlisted in the service as a Connecticut resident and have not established a new domicile (permanent legal residence) elsewhere, you are required to fi le a resident income tax return unless you meet all of the conditions in Group A or Group B for being treated as a nonresident. See Resident, Part-Year Resident, or Nonresident, on Page 7. The rate at which your other income is taxed for Connecticut income tax purposes has been affected by the enactment by Congress of the Service Members Civil Relief Act. See instructions for Form CT-1040NR/PY, Line 51, on Page 24.

If your permanent home (domicile) was outside Connecticut when you entered the military, you do not become a Connecticut resident because you are stationed and live in Connecticut. As a nonresident, your military pay is not subject to Connecticut income tax. However, income you receive from Connecticut sources while you are a nonresident may be subject to Connecticut income tax.

Income Tax Information for Military Personnel:

Military Spouses Residency Relief Act (MSRRA)

The Military Spouses Residency Relief Act provides that, effective for taxable years beginning on or after January 1, 2009, where a service member’s spouse (spouse) is in Connecticut solely to be with the service member serving in compliance with military orders, income from services performed by the spouse in Connecticut shall not be deemed to be income derived from or connected with Connecticut sources unless the spouse’s state of residence is Connecticut. If a spouse had income for services performed in Connecticut and had Connecticut income tax withheld for wages or made estimated payments for taxable year 2009, then he or she may file a 2009 Connecticut income tax return and request a refund.

Connecticut Income Tax Information for Armed Forces Personnel and Veterans:

Effective Date:

Effective for taxable years beginning on or after January 1, 2009.

Refund of withholding:

For taxable year 2009 (and years following), a military spouse who had Connecticut income tax withheld from his or her wages may file a claim for refund of any amount withheld from wages if the spouse qualifies to claim exemption from Connecticut income tax under the MSRRA. The military spouse must file a paper Form CT-1040NR/PY, Connecticut Nonresident and Part-Year Resident Income Tax Return, write "Military Spouse" across the top of the return and attach the following documents:

• A letter signed by the military spouse stating that he or she is claiming the MSRRA exemption on the wages earned in Connecticut and that her or she meets all the requirements to claim the exemption under MSRRA;
• A copy of the servicemember’s Leave and Earnings Statement; and
• A copy of the military ID issued to the military spouse.