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Form CT-1041 EXT Instructions

Purpose: Use Form CT-1041 EXT to request a ﬁ ve

and a

half-

Form CT-1041 EXT only extends the time to file the

month extension to ﬁ le your Connecticut income tax return

Connecticut income tax return. Form CT-1041 EXT does not

for trusts and estates. Complete the return in blue or black ink

extend the time to pay the income tax.

only. It is not necessary to include a reason for the Connecticut

Trust or estates may qualify for a six-month extension of

extension request if you have already ﬁ led an extension on

time to pay the tax. To request this extension, you must ﬁ le

federal Form 7004 with the Internal Revenue Service (IRS). If

Form CT-1127, Application for Extension of Time for Payment

federal Form 7004 was not ﬁ led, the ﬁ duciary can apply for a

of Income Tax, with the timely-ﬁ led Connecticut income tax

ﬁ ve

and a

half-month extension to ﬁ le a Connecticut income

return or extension request.

tax return provided there is reasonable cause for the request.

Interest and Penalty

Exception

Interest: In general, interest applies to any portion of the

If you expect to owe no additional Connecticut income tax for

tax not paid on or before the original due date of the return.

the 2016 taxable year, after taking into account any Connecticut

If the tax is not paid when due, the trust or estate will owe

income tax withheld or any estimated Connecticut income tax

interest at the rate of 1% per month or fraction of a month

payments you have made, or both, and you have requested an

until the tax is paid in full.

extension of time to ﬁ le your 2016 federal income tax return,

you are not required to ﬁ le Form CT-1041 EXT.

Late Payment Penalty: The penalty for underpayment of tax

is 10% of the tax not paid on or before the original due date

Federal Employer Identiﬁ cation Number (FEIN)

of the return or $50, whichever is greater.

The Department of Revenue Services (DRS) does not

process income tax returns for trusts and estates without

Late Filing Penalty: The Commissioner of Revenue Services

an FEIN. You must have applied for and been issued an

may impose a $50 penalty for failure to ﬁ le any return or report

FEIN before you ﬁ le a return. However, if you have not

that is required by law to be ﬁ led.

received the FEIN by April 15 for the calendar year ﬁ lers or

When to File Form CT-1041 EXT

by the ﬁ fteenth day of the fourth month following the close

of the taxable year for noncalendar year ﬁ lers, ﬁ le the return

File Form CT-1041 EXT on or before April 15, 2017. If the

without the FEIN and pay the tax due. DRS will contact

taxable year is other than the calendar year, file Form

you upon receipt of the return and will hold the return until

CT-1041 EXT on or before the ﬁ fteenth day of the fourth month

you receive the FEIN and forward the information to DRS.

following the close of the taxable year. If the due date falls

For information on how to obtain an FEIN, contact the IRS.

on a Saturday, Sunday, or legal holiday, the next business

See the back cover of the Form CT-1041 instruction booklet.

day is the due date.

Where to File

Required Information

File electronically

Form CT-1041EXT

The following information must be provided when completing

can be ﬁ led electronically through the DRS

Form CT-1041 EXT:

Taxpayer Service Center (TSC). The TSC

1. Name of the trust or estate;

allows taxpayers to electronically ﬁ le, pay,

2. FEIN of the trust or estate;

and manage state tax responsibilities. Visit

3. Name and title of the ﬁ duciary;

TSC to make electronic transactions or administer your tax

4. Address of the ﬁ duciary; and

account online. If you ﬁ le electronically, you are expected to

5. Decedent’s Social Security Number (SSN) for estates only.

pay electronically at the time of ﬁ ling.

File a Paper Return

Signature

Mail paper returns to:

The ﬁ duciary or an ofﬁ cer representing the ﬁ duciary must

Department of Revenue Services

sign this form.

State of Connecticut

Paid Preparer Information

PO Box 2934

A paid preparer must sign and date Form CT-1041 EXT. Paid

Hartford CT 06104-2934

preparers must also enter their Preparer Tax Identiﬁ cation

Pay Electronically: Visit TSC to make a

Number (PTIN) or SSN and their ﬁ rm’s FEIN in the spaces

direct tax payment. Using this option authorizes DRS to

provided.

electronically withdraw a payment from your bank account

Others Who May Sign

(checking or savings) on a date you select up to the due date.

Anyone with a signed Power of Attorney on ﬁ le may sign on

If you pay electronically, you must still ﬁ le your return on or

your behalf.

before the due date.

If a ﬁ duciary is unable by reason of illness, absence, or other

How to Get an Extension to File and Pay

good cause to sign a request for an extension, any person

To obtain a Connecticut extension of time to file if the

standing in a close personal or business relationship to the

exception above does not apply, the ﬁ duciary must:

ﬁ duciary, including attorneys, accountants, and enrolled

1. Complete Form CT-1041 EXT in its entirety;

agents, may sign the request on his or her behalf and is

2. File it on or before the due date of the return; and

considered a duly authorized agent for this purpose provided

3. Pay the amount shown on Line 5.

the request establishes the reasons for a signature other

DRS will notify you only if your request is denied.

than that of the ﬁ duciary and states the relationship existing

between the ﬁ duciary and the signer.

CT-1041 EXT Back (Rev. 12/16)

Form Ct-1041 Ext - Application For Extension Of Time To File Connecticut Income Tax Return For Trusts And Estates - 2016 Page 2

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