Instructions For Form Ct-1065/ct-1120si Es printable pdf download

CT-1065/CT-1120SI ES Instructions

The required annual payment is the lesser of:

Fill in the ending date of the taxable year of the pass-through

entity (PE) for which this payment is made. For calendar year

• 90% of the tax shown for the member on the 2006 Form

filers, this is December 31, 2006.

CT-1065/CT-1120SI; or

A PE is required to make estimated Connecticut composite

• 100% of the tax shown for the member on the 2005 Form

income tax payments on behalf of each nonresident

CT-1065/CT-1120SI.

noncorporate member and each member which is a PE where

For definitions of terms used in these instructions and more

the expected Connecticut income tax liability on the member’s

information, see Informational Publication 2005(13),

share of the PE’s Connecticut source income for the 2006

Connecticut Income Tax Changes Affecting Pass-Through

taxable year is expected to equal or exceed $1,000.

Entities, available on the DRS Web site at

To determine the amount of the PE’s estimated Connecticut

composite income tax payment and the 2006 estimated tax

due dates, see 2005 Form CT-1065/CT-1120SI, Connecticut

Composite Income Tax Return and Instructions. Use Form

CT-1065/CT-1120SI ES to make estimated payments.

Form CT-1065/CT-1120SI ES Back (Rev. 12/05)

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