Form Ct-1041 Schedule I - Connecticut Alternative Minimum Tax Computation Of Trusts Or Estates - 2014 Page 2

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Part II
24. Enter the amount from Line 11.
24
00
25. Enter the amount from federal Form 1041 Schedule
I
, Line 58. See instructions.
25
00
I
26. Enter the amount from federal Form 1041 Schedule
, Line 59. See instructions.
26
00
I
27. Enter the amount from federal Form 1041 Schedule
, Line 60. See instructions.
27
00
28. Enter the smaller of Line 24 or Line 27.
28
00
29. Subtract Line 28 from Line 24.
29
00
30. If Line 29 is $182,500 or less, multiply Line 29 by 26% (.26). Otherwise, multiply Line 29 by 28% (.28)
and subtract $3,650 from the result.
30
00
31. Maximum amount subject to the 0% (.00) rate is $2,500.
31
$2,500
00
32. Enter the amount from federal Form 1041 Schedule I, Line 65.
See instructions.
32
00
33. Subtract Line 32 from Line 31. If zero or less, enter “0.”
33
00
34. Enter the smaller of Line 24 or Line 25.
34
00
35. Enter the smaller of Line 33 or Line 34.
35
00
36. Subtract Line 35 from Line 34.
36
00
37. Maximum amount subject to rates below 20% (.20).
37
$12,150
00
38. Enter the amount from Line 33.
38
00
39. Enter the amount from federal Form 1041 Schedule I, Line 72.
39
00
40. Add Line 38 and Line 39.
40
00
41. Subtract Line 40 from Line 37. If zero or less, enter -0-.
41
00
42. Enter the smaller of Line 36 or Line 41.
42
00
43. Multiply Line 42 by 15% (.15).
43
00
44. Add Line 35 and Line 42.
44
00
- If Lines 44 and 24 are the same, skip Lines 45 through 49 and go to Line 50. Otherwise go to Line 45. -
45. Subtract Line 44 from Line 34.
45
00
46. Multiply Line 45 by 20% (.20).
46
00
- If Line 26 is zero or blank, skip Lines 47 through 49 and go to Line 50. Otherwise go to Line 47. -
47. Add Lines 29, 44, and 45.
47
00
48. Subtract Line 47 from Line 24.
48
00
49. Multiply Line 48 by 25% (.25).
49
00
50. Add Lines 30, 43, 46, and 49.
50
00
51. If Line 24 is $182,500 or less, multiply Line 24 by 26% (.26). Otherwise, multiply Line 24 by 28% (.28)
and subtract $3,650 from the result.
51
00
52. Enter the smaller of Line 50 or Line 51 here and on Line 12.
52
00
Part III - Credit for Alternative Minimum Tax Paid to Qualifying Jurisdictions
You must attach a copy of your return fi led with the qualifying jurisdiction(s) or your credit will be disallowed.
53. Modifi ed adjusted federal alternative minimum taxable income: See instructions.
53
00
Column A
Column B
For each column, enter the following:
Name
Code
Name
Code
54. Enter qualifying jurisdiction’s name and two-letter code. See instructions.
54
55. Enter the non-Connecticut adjusted federal alternative minimum
taxable income included on Line 53 which is subject to a
qualifying jurisdiction’s alternative minimum tax.
55
00
00
.
.
56. Divide Line 55 by Line 53. Round to four decimal places.
56
57. Enter the net Connecticut minimum tax from Line 21 on the
front of this schedule. Part-year residents, see instructions.
57
00
00
58. Multiply Line 56 by Line 57.
58
00
00
59. Alternative minimum tax paid to a qualifying jurisdiction: See instructions.
59
00
00
60. Enter the lesser of Line 58 or Line 59.
60
00
00
61. Total credit: Add Line 60, all columns.
Enter amount here and on Line 22 on the front of this schedule.
61
00
Form CT-1041 Schedule I (Rev.
)
Page 2 of 4
01/15

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