There is bad news for “Empty Nesters” filing the Connecticut Tax Return. Per the instruction booklet for CT-1040:
“For taxable year 2017, in order to qualify for the property tax credit, you, or your spouse if married filing jointly, must be 65 years of age or older by the end of the taxable year, or you must have claimed at least one dependent on your federal income tax return. The maximum income tax credit for taxes paid to Connecticut municipalities remains at $200. The phase out thresholds for all filing statuses remain at the 2016 levels.”
In short, if you do not claim at least one dependent and you or your spouse are not at least 65 years of age by December 31, 2017, expect to pay more Connecticut income tax, as the property tax credit will not be available to you.