Schedule Ct-1041 K-1 Instructions (Page 2 of 2) in pdf

Form CT-1041 K-1T

Instructions

The ﬁ duciary or a representative of the ﬁ duciary can sign

Complete this form in blue or black ink only.

Schedule CT-1041 K-1T.

A ﬁ duciary who ﬁ les Form CT-1041, Connecticut Income

When to File

Tax Return for Trusts and Estates, is required to ﬁ le Form

CT-1041 K-1T, Transmittal of Schedule CT-1041 K-1,

Form CT-1041 K-1T and Schedule CT-1041 K-1s must be

Beneﬁ ciary’s Share of Certain Connecticut Items, with

submitted on or before the ﬁ fteenth day of the fourth month

copies of all Schedule CT-1041 K-1, Beneﬁ ciary’s Share of

following the close of the taxable year (April 15 if the trust or

Certain Connecticut Items, issued by the trust or estate to the

estate’s taxable year for federal income tax purposes is the

beneﬁ ciaries. This requirement applies even if there is only one

calendar year). If the trust or estate requested an extension of

beneﬁ ciary to whom a Schedule CT-1041 K-1 was issued. Do

time to ﬁ le Form CT-1041 by timely ﬁ ling Form CT-1041 EXT,

not include Schedules CT-1041 K-1 or Form CT-1041 K-1T with

Application for Extension of Time to File Connecticut Income

the Form CT-1041 return. A ﬁ duciary required to ﬁ le federal

Tax Return for Trusts and Estates, the deadline is automatically

Form 1041-A or federal Form 5227, or both, is not required to

extended

ﬁ ve and one half months

following the close of the

ﬁ le Form CT-1041 K-1T.

taxable year (September

if the trust or estate’s taxable year

for federal income tax purposes is the calendar year).

Electronically-Filed Forms and Schedules

Where to File

If Form CT-1041, Connecticut Income Tax Return for Trusts

and Estates, is ﬁ led electronically using the DRS Taxpayer

Attach copies of all Schedule CT-1041 K-1s issued to Form CT-

Service Center (TSC), the ﬁ duciary is not required to submit

1041 K-1T and mail to:

a paper Form CT-1041 K-1T with copies of all Schedule

Department of Revenue Services

CT-1041 K-1s issued by a trust or estate to the beneﬁ ciaries

State of Connecticut

unless notiﬁ ed to do so by DRS. However, Schedule

PO Box 150440

CT-1041 K-1 is still required to be issued to the beneﬁ ciaries.

Hartford CT 06115-0440

Signature

Sign and date Form CT-1041 K-1T. Include title and provide a

contact telephone number.

CT-1041 K1-T Back (Rev. 12/16)

Schedule Ct-1041 K-1 Instructions Page 2

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