Beginning with tax year ("TY") 2021, this data asset will be the new home for the "Individual Income Tax Reports" which were previously uploaded to the Department of Revenue Services ("DRS") page of the state website. Connecticut imposes a tax on income earned by resident individuals, trusts, and estates. Nonresidents and part-year resident individuals, trusts, and estates are also subject to the tax on income derived from or connected with sources within the State.