1. Who can enter into a Civil Union in Connecticut
2. Is there a residency requirement for getting a Civil Union?
3. Is there a residiency requirement for dissolving a Civil Union in Connecticut?
4. If we get a Civil Union, will we be able to file joint income tax returns?

No. There is no residency requirement for getting a Civil Union license.  Both parties must appear in person in the Town Clerk's office where the license is being issued.  However, because Civil Unions may not be recognized by other states, non-residents of Connecticut or couples who enter into a Civil Union and later move our of Connecticut should be aware that another state may not grant any rights in that state on the basis of the Connecticut Civil Union and may not legally dissolve the Civil Union if the couple decides to part. See juridictional requirements for dissolving a Connecticut Civil Union.

Yes and no. Because the federal government does not recognize same sex marriages, it is generally assumed, although not yet confirmed, that Civil Unions will not be recognized for the purposed of federal income tax. Connecticut residents in Civil Unions will be able to file joint state income tax returns but not joint federal income tax returns. Because state income tax is calculated starting from federal adjusted gross income, couples will have to calculate their joint federal adjusted gross income in order to prepare their joint Connecticut income tax return in addition to preparing their single or head of household federal income tax returns.