Form Ct-1040es - Estimated Connecticut Income Tax Payment Coupon For Individuals - 2000
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1FORM CT-1040ES
2000 Estimated Connecticut Income Tax Payment Coupon For Individuals
General Instructions
WHO SHOULD FILE THIS COUPON? Use this coupon if you are required
SHAREHOLDERS OF S CORPORATIONS THAT ARE SUBJECT TO
to make estimated income tax payments for 2000 and you do not receive
CONNECTICUT CORPORATION BUSINESS TAX: Shareholders of
a preprinted coupon package from the Department of Revenue Services.
S corporations that are subject to Connecticut corporation business tax
Coupon packages will be mailed in mid-January to those who made
are subject to tax on a percentage of the S corporation’s nonseparately
estimated income tax payments in the prior year.
stated income or loss. For more information, see the instructions for
Schedule 1 - Modifications to Federal Adjusted Gross Income , of
NEW FOR SINGLE FILERS: As a result of 1999 legislation, the personal
Form CT-1040 or Form CT-1040NR/PY.
exemptions and credits for single filers will be increased for estimated
payments made on or after July 1, 2000. Therefore, single filers should
INTEREST: If you did not pay enough tax through withholding or estimated
complete the worksheet on the reverse only for installments due
payments, or both, by any installment due date, you may be charged
April 18, 2000, and June 15, 2000. Single filers who file this coupon will
interest, even if you are due a refund when you file your tax return.
be mailed Form CT-1040ES (with personal exemptions and credits effective
Interest is figured separately for each installment. Therefore, you may
July 1, 2000) to calculate the September 15, 2000, and
owe interest for an earlier installment, even if you paid enough tax later
January 16, 2001, installments. Single filers making the first 2000
to make up for the underpayment. Interest at 1% (.01) per month or
estimated income tax payment on September 15, 2000, or
fraction of a month will be added to the tax due until the earlier of
January 16, 2001, should request Form CT-1040ES from the Department.
April 15, 2001, or the date on which the underpayment is paid.
NONRESIDENTS AND PART-YEAR RESIDENTS: Nonresident individuals
IMPORTANT: If you file your income tax return for the 2000 taxable year
are subject to Connecticut income tax on their Connecticut source income.
on or before January 31, 2001, and pay in full the amount computed on
Part-year residents are taxed on all income received while a resident of
the return as payable for the taxable year, no interest will be calculated
Connecticut and on income received from Connecticut sources while a
on the underpayment of estimated income tax for the fourth required
nonresident. Connecticut source income includes, but is not limited
installment. (This does not apply to taxpayers paying estimated
to, income from a business, profession, occupation or trade conducted in
Connecticut income taxes as farmers or fishermen.)
this state, as well as income from the rental or sale of real or tangible
INSTRUCTIONS FOR COMPLETING WORKSHEET
property located in Connecticut.
Line 2: Enter the total of your estimated allowable Connecticut
WHO IS REQUIRED TO MAKE ESTIMATED PAYMENTS? If after
modifications. (See the instructions for Schedule 1 - Modifications to
subtracting your Connecticut income tax withholding, you expect to owe
Federal Adjusted Gross Income of Form CT-1040 or Form CT-1040NR/PY
more than $500 for the 2000 taxable year after tax credits, if any, are
for information about allowable modifications.)
taken into account, and you expect your withholding to be less than your
Line 3: NONRESIDENTS AND PART-YEAR RESIDENTS ONLY: If your
required annual payment, you must make estimated payments of
Connecticut source income is greater than your Connecticut adjusted
Connecticut income tax. See Estimated Tax Payments in this booklet.
gross income, enter your Connecticut source income on this line.
Your required annual payment is the lesser of:
Line 4: To calculate your tax, complete the Tax Calculation Schedule
•
90% of the income tax shown on your 2000 Connecticut income
located on the inside back cover of this booklet.
tax return; or
•
Line 5: APPORTIONMENT FACTOR: Nonresidents and part-year
100% of the income tax shown on your 1999 Connecticut income
residents, if your Connecticut source income is greater than or equal
tax return, if you filed a 1999 Connecticut income tax return that
to your Connecticut adjusted gross income, enter 1.0000. If your
covered a 12-month period.
Connecticut source income is less than your Connecticut adjusted
WHEN TO FILE: Estimated payments for the 2000 taxable year are due
gross income, complete the following calculation and enter the result on Line 5.
April 18, June 15, September 15, 2000, and January 16, 2001. (Fiscal year
filers should follow federal filing dates.) If the due date falls on a Saturday,
Connecticut Source Income
=
Line 5
Sunday or legal holiday, the next business day is the due date. An estimate
Connecticut Adjusted Gross Income (Line 3)
will be considered timely filed if received or if the date shown by the U.S.
Do not enter a number that is less than zero or greater than 1. If the result
Postal Service cancellation mark is on or before the due date.
is less than zero enter 0; if greater than 1 enter 1.0000. Round to four
NOTE: On or after October 1, 1999, taxpayers can use certain private delivery
decimal places.
services, in addition to the U.S. Postal Service, for delivering returns, claims,
Line 7: RESIDENTS AND PART-YEAR RESIDENTS ONLY: Enter
statements or other documents, or payments, and meet the timely mailing as
estimated allowable credit for income taxes paid to other jurisdictions.
timely filing/payment rules. DRS has accepted the list of private delivery
Enter 0, if not applicable. (For more information, see the instructions for
services that is currently published by the Internal Revenue Service. The
Schedule 2 - Credit for Income Taxes Paid to Other Jurisdictions, of Form
following is the current list of designated private delivery services: Airborne
CT-1040 or Form CT-1040NR/PY.)
Express (Airborne), DHL Worldwide Express (DHL), Federal Express
(FedEX) and United Parcel Service (UPS). This list is subject to change.
Line 9: If you expect to owe federal alternative minimum tax in 2000,
For more information see Special Notice 99(14), Designated Private
you may also owe Connecticut alternative minimum tax. Enter your
Delivery Services.
estimated Connecticut alternative minimum tax liability. (See instructions
for Form CT-6251, Connecticut Alternative Minimum Tax Return - Individuals .)
HOW MUCH SHOULD I PAY? Complete the 2000 Estimated Income Tax
Line 11: Enter estimated allowable adjusted net Connecticut minimum tax
Worksheet on the reverse to calculate your required annual payment.
credit. Enter 0 if you are not entitled to a credit, or if you entered an amount
SOCIAL SECURITY BENEFIT ADJUSTMENT: Social Security recipients
on Line 9. (See instructions for Form CT-8801, Credit for Prior Year’s
who will file an income tax return as Single or Married Filing Separately
Connecticut Minimum Tax for Individuals, Trusts and Estates .)
and will report a federal adjusted gross income of less than $50,000; or
Line 14: If your 1999 Connecticut income tax return covered a 12-month
Married Filing Jointly or Head of Household and will report a federal
period, enter 100% of the income tax shown on your return (from Form
adjusted gross income of less than $60,000, are not subject to
CT-1040, Line 14; Form CT-1040EZ, Line 6; or Form CT-1040NR/PY,
Connecticut income tax on federally taxable Social Security Benefits. For
Line 16). If you were a resident in 1999 and you did not file a 1999
more information, see the instructions for Schedule 1 - Modifications to
Connecticut income tax return because you had no Connecticut income
Federal Adjusted Gross Income , of Form CT-1040 or Form CT-1040NR/PY.
tax liability, enter 0. If you were a nonresident or part-year resident in
ESTIMATED PAYMENT RULES FOR FARMERS AND FISHERMEN: See
1999 with Connecticut source income and you did not file a 1999
Estimated Tax Payments in this booklet.
Connecticut income tax return because you had no Connecticut income
ANNUALIZED INCOME INSTALLMENT METHOD: If your income varies
tax liability, enter 0. All other taxpayers must leave Line 14 blank.
throughout the year, using the annualized income installment method
COMPLETING THE PAYMENT COUPON
may enable you to reduce or eliminate the amount of your estimated tax
Complete all required taxpayer identification information. Enter the
payment for one or more periods. For further information, see Informational
payment amount on Line 1 of the coupon. In determining your payment
Publication 99(33), A Guide To Calculating Your Annualized Estimated
amount, you may subtract from your installment amount any available
Income Tax Installments and Worksheet CT-1040AES .
overpayment of 1999 income tax. If you file this coupon, preprinted,
personalized coupons will be mailed to you for the 2000 taxable year.
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