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Department of Revenue Services

Form CT-1040ES

State of Connecticut

2013 Estimated Connecticut Income Tax Payment Coupon for Individuals

(Rev. 12/12)

General Instructions

be required to make only one payment. Your installment is due on

or before January 15, 2014, for the 2013 taxable year. The required

Who Should File This Coupon: Use this coupon if you are required

installment is the lesser of 66

% of the income tax shown on your

to make estimated income tax payments for the 2013 taxable year and

2013 Connecticut income tax return or 100% of the income tax shown

you do not receive a preprinted coupon package from the Department

on your 2012 Connecticut income tax return. See Informational

of Revenue Services (DRS). Coupon packages are mailed in

Publication 2010(16), Farmer’s Guide to Sales and Use Taxes, Motor

mid-January to those who made estimated income tax payments in

Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax.

the prior year.

Annualized Income Installment Method: If your income varies

Nonresidents and Part-Year Residents: Nonresident individuals

throughout the year, you may be able to reduce or eliminate the

are subject to Connecticut income tax on their Connecticut-sourced

amount of your estimated tax payment for one or more periods by

income. Part-year residents are taxed on all income received while

using the annualized income installment method. See Informational

a resident of Connecticut and on income received from Connecticut

Publication 2012(16), A Guide to Calculating Your Annualized

sources while a nonresident. Connecticut-sourced income includes

Estimated Income Tax Installments and Worksheet CT-1040AES.

but is not limited to income from a business, profession, occupation,

or trade conducted in this state as well as income from the rental or

Interest: You may be charged interest if you did not pay enough tax

sale of real or tangible property located in Connecticut.

through withholding or estimated payments, or both, by any installment

due date. This is true even if you are due a refund when you ﬁ le your tax

If you are a spouse in a same-sex marriage you must recalculate your

return. Interest is calculated separately for each installment. Therefore,

federal adjusted gross income as if your ﬁ ling status for federal income

you may owe interest for an earlier installment even if you paid enough

tax purposes were married ﬁ ling jointly or married ﬁ ling separately.

tax later to make up for the underpayment. Interest at 1% per month

Except as otherwise noted, any reference in these instructions to

or fraction of a month will be added to the tax due until the earlier of

ﬁ ling jointly includes ﬁ ling jointly for federal and Connecticut and

April 15, 2014, or the date on which the underpayment is paid.

ﬁ ling jointly for Connecticut only. Likewise, ﬁ ling separately includes

If you ﬁ le your income tax return for the 2013 taxable year on or before

ﬁ ling separately for federal and Connecticut and ﬁ ling separately for

January 31, 2014, and pay in full the amount computed on the return

Connecticut only.

as payable on or before that date, you will not be charged interest for

Who Is Required to Make Estimated Payments: You must make

failing to make the estimated payment due January 15, 2014.

estimated income tax payments if your Connecticut income tax (after

A farmer or ﬁ sherman who ﬁ les a 2013 Connecticut income tax return

tax credits) minus Connecticut tax withheld is $1,000 or more and

on or before March 1, 2014, and pays in full the amount computed

you expect your Connecticut income tax withheld to be less than your

on the return as payable on or before that date, will not be charged

required annual payment for the 2013 taxable year.

interest for underpayment of estimated tax.

Your required annual payment is the lesser of:

• 90% of the income tax shown on your 2013 Connecticut income

Worksheet Instructions

tax return; or

Line 2: Enter the total of your estimated allowable Connecticut

• 100% of the income tax shown on your 2012 Connecticut income

modiﬁ cations. See instructions for Schedule 1 - Modiﬁ cations to

tax return if you ﬁ led a 2012 Connecticut income tax return that

Federal Adjusted Gross Income (AGI) of Form CT-1040 or Form

covered a 12-month period.

CT-1040NR/PY for information about allowable modiﬁ cations.

You do not have to make estimated income tax payments if you were a:

Social Security Beneﬁ t Adjustment: If your required Connecticut

income tax return ﬁ ling status is single or ﬁ ling separately and you

• Connecticut resident during the 2012 taxable year and you did

expect your 2013 federal adjusted gross income will be less than

not ﬁ le a 2012 income tax return because you had no Connecticut

$50,000, enter as a subtraction the amount of federally taxable Social

income tax liability; or

Security beneﬁ ts you expect to report on your 2013 federal Form 1040,

• Nonresident or part-year resident with Connecticut source income

Line 20b, or federal Form 1040A, Line 14b.

during the 2012 taxable year and you did not ﬁ le a 2012 income

tax return because you had no Connecticut income tax liability.

If your required Connecticut income tax return ﬁ ling status is ﬁ ling

jointly, qualifying widow(er) with dependent child, or head of household

If you were a nonresident or part-year resident and you did not have

and you expect your federal adjusted gross income will be less than

Connecticut-sourced income during the 2012 taxable year, then you

$60,000, enter as a subtraction the amount of federally taxable Social

must use 90% of the income tax shown on your 2013 Connecticut

Security beneﬁ ts you expect to report on your 2013 federal Form 1040,

income tax return as your required annual payment.

Line 20b, or federal Form 1040A, Line 14b.

When to File: Estimated payments for the 2013 taxable year are

If you expect your federal adjusted gross income will be above the

due on or before April 15, June 15, September 15, 2013, and

threshold for your ﬁ ling status, complete the Social Security Beneﬁ t

January 15, 2014. Fiscal year ﬁ lers should follow federal ﬁ ling dates.

Adjustment Worksheet on Page 3 and include the amount from Line F

If the due date falls on a Saturday, Sunday, or legal holiday, the next

on Line 2.

business day is the due date. An estimate will be considered timely ﬁ led

if received or if the date shown by the U.S. Postal Service cancellation

Line 3: Nonresidents and Part-Year Residents Only: If your

mark is on or before the due date.

Connecticut-sourced income is greater than your Connecticut adjusted

Visit the DRS website at to make your estimated

gross income, enter your Connecticut-sourced income on this line.

payments online and receive immediate confirmation that your

Line 5: Apportionment Factor: Nonresidents and part-year residents,

payment was timely ﬁ led.

if your Connecticut-sourced income is greater than or equal to your

How Much Should I Pay: Complete the 2013 Estimated Connecticut

Connecticut adjusted gross income, enter 1.0000. If your Connecticut-

Income Tax Worksheet on Page 2 to calculate your required annual

sourced income is less than your Connecticut adjusted gross income,

payment.

complete the following calculation and enter the result on Line 5.

Special Rules for Farmers and Fishermen: If you are a farmer

Connecticut-Sourced Income

= Line 5

or ﬁ sherman (as deﬁ ned in Internal Revenue Code §6654(i)(2))

Connecticut Adjusted Gross Income (Line 3)

who is required to make estimated income tax payments, you will

Instructions For Form Ct-1040es - Estimated Connecticut Income Tax Payment Coupon For Individuals - 2013

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