Ct-1065/ct-1120si Es - Estimated Connecticut Composite Income Tax Payment Instructions

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CT-1065/CT-1120SI ES
Instructions
Fill in the ending date of the taxable year of the pass-
CT-1065/CT-1120SI, Connecticut Composite Income
Tax Return and Instructions. Use Form
through entity (PE) by which this payment is made. For
calendar year filers, this would be December 31, 2005.
CT-1065/CT-1120SI ES to make estimated payments.
The required annual payment is the lesser of:
A PE is required to make estimated Connecticut
composite income tax payments on behalf of each
• 90% of the tax shown for the member on the 2005
nonresident noncorporate member and each member
Form CT-1065/CT-1120SI; or
which is a PE, where the expected Connecticut income
• 100% of the tax shown for the member on the 2004
tax liability on the member’s share of the PE’s
Form CT-1065/CT-1120SI.
Connecticut source income for the 2005 taxable year is
Note: For definitions of terms used in these instructions
expected to equal or exceed $1,000.
and more information, see Informational Publication
To determine the amount of the PE’s estimated
2004(39), Q&A on Connecticut Income Tax Changes
Connecticut composite income tax payment and the
Affecting Pass-through Entities, available from the DRS
2005 estimated tax due dates, see 2004 Form
Web site at
Form CT-1065/CT-1120SI ES Back (Rev. 12/04)
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CT-1065/CT-1120SI ES
Instructions
Fill in the ending date of the taxable year of the pass-
CT-1065/CT-1120SI, Connecticut Composite Income
Tax Return and Instructions. Use Form
through entity (PE) by which this payment is made. For
CT-1065/CT-1120SI ES to make estimated payments.
calendar year filers, this would be December 31, 2005.
The required annual payment is the lesser of:
A PE is required to make estimated Connecticut
composite income tax payments on behalf of each
• 90% of the tax shown for the member on the 2005
nonresident noncorporate member and each member
Form CT-1065/CT-1120SI; or
which is a PE, where the expected Connecticut income
• 100% of the tax shown for the member on the 2004
tax liability on the member’s share of the PE’s
Form CT-1065/CT-1120SI.
Connecticut source income for the 2005 taxable year is
Note: For definitions of terms used in these instructions
expected to equal or exceed $1,000.
and more information, see Informational Publication
To determine the amount of the PE’s estimated
2004(39), Q&A on Connecticut Income Tax Changes
Connecticut composite income tax payment and the
Affecting Pass-through Entities, available from the DRS
2005 estimated tax due dates, see 2004 Form
Web site at
Form CT-1065/CT-1120SI ES Back (Rev. 12/04)

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