For the 2016 tax year, the filing threshold is:
- $12,000 for married people filing separately,
- $15,000 for single filers,
- $19,000 for heads of household, and
- $24,000 for married couples filing jointly or surviving spouses.
By law, the Connecticut Lottery Corporation withholds state income tax from payments of reportable Connecticut lottery winnings, including Powerball winnings (Conn. Agencies Regs. § 12-705(b)-2).
For further information, a 2015 Department of Revenue Services informational publication explains the income tax treatment of state lottery winnings received by residents and nonresidents.