Generally, a Connecticut resident won’t lose domicile in the state merely by moving to a foreign country. Instead, he or she must actually change residence to the foreign country through an intent to reside there indefinitely.

Conn. Agencies Regs. § 12-701(a)(1)-1(d)(2); see Amen v. Law, No. CV 02 0515337 (Conn. Super. Ct. 4/14/05) (holding that taxpayer retained his Connecticut domicile despite moving abroad for work because he failed to show an intent to change his domicile by, rather than selling, leasing his home for short periods of time based on the duration of his employment, including early termination provisions in the lease, undertaking major renovations on the home before returning, having employment abroad that was temporary in nature and maintaining a link to his country club in order to renew active membership when he returned).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = No, form CT-1040EXT