Looking for a Ct Income Tax Forms And Templates? Download it for free!

Form CT-2210 Instructions

Box B: Check this box if your estimated tax payments were based on

Do not ﬁ le this form unless:

the tax shown on your 2013 Connecticut income tax return and your

• You checked one of the boxes in Part I; or

ﬁ ling status changed from last year. See Changes in Filing Status in

• You wish to calculate and pay the interest you owe with your return.

Part II, Line 5.

If you do not ﬁ le this form, the Department of Revenue Services (DRS)

Box C: Check this box if you want income tax withheld in 2014 to

will calculate interest on any underpayment of estimated tax you owe

be applied when it was actually withheld rather than in four equal

and send you a bill. The interest on the underpayment of estimated

installments. See instructions for Part III, Line 11 and Line 13.

tax will stop accruing on the earlier of the date you pay your total tax

liability or April 15, 2015.

Box D: Check this box if you are a farmer or ﬁ sherman and:

• You are required to make only one installment of estimated

When My Payments Are Due: In general, four equal installments of

estimated tax are required on April 15, June 15, September 15, and

Connecticut income tax; or

January 15. Fiscal year ﬁ lers should follow federal ﬁ ling dates. If the

• You have ﬁ led your tax return for the taxable year on or before

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

March 1, 2015, and have paid the amount computed on the return

day is the due date.

as payable for the taxable year. Stop here and do not complete

Part II and Part III.

Estates and certain trusts are required to make estimated income tax

payments as stated above for any taxable year ending two or more

Attach Form CT-2210 to your Connecticut income tax return and

years after the date of the decedent’s death. For additional information

check the box for Form CT-2210 on the front of Form CT-1040 or

on when certain trusts are required to make estimated income tax

CT-1040NR/PY.

payments, see IRC §§671 through 679.

Box E: Check this box if you were a part-year resident or nonresident

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

of Connecticut during the 2013 taxable year, did not have Connecticut-

ﬁ sherman, as deﬁ ned in IRC §6654(i)(2), your required annual payment

sourced income, and were not required to ﬁ le a Connecticut income

is the lesser of:

tax return. If you check Box E, you must use 90% of your 2014 income

• 66

% of the income tax shown on your 2014 Connecticut income

tax as your required annual payment.

tax return; or

Box F: Check this box if you were a Connecticut resident during the

• 100% of the income tax shown on your 2013 Connecticut income tax

entire 2013 taxable year and you did not ﬁ le a 2013 Connecticut income

return, if you ﬁ led a 2013 income tax return that covered a 12-month

tax return because you did not have a Connecticut income tax liability.

period.

Box G: Check this box if you were a part-year resident or nonresident

Farmers and ﬁ shermen are required to make only one installment

of Connecticut during the 2013 taxable year and you had Connecticut-

of estimated income tax for the taxable year. If you are a farmer or

sourced income in 2013, but you did not ﬁ le a 2013 Connecticut income

ﬁ sherman, you must do one of the following:

tax return because you did not have a Connecticut income tax liability.

• Pay the required installment on or before January 15, 2015; or

See the instruction booklet for Form CT-1040 or Form CT-1040NR/PY for

• File your 2014 Connecticut income tax return on or before

ﬁ ling requirements and the gross income test. The instructions for Form

March 1, 2015, and pay the full amount computed on the return. In

CT-1040NR/PY also list examples of Connecticut-sourced income.

this case, do not make an estimated income tax payment for 2014.

Part II: Required Annual Payment

See the instructions for Box D.

Line 1: Enter the amount of income tax shown on your 2014 Connecticut

Part I: Reasons for Filing

income tax return (Form CT-1040, Line 14; Form CT-1040NR/PY,

Complete Part I only if one of the following boxes applies to you. By

Line 16; or Form CT-1041, Line 9). Do not subtract estimated payments

checking the box that applies to you, you may be able to reduce or

or Connecticut tax withheld in 2014.

eliminate interest charges that would otherwise accrue if we calculated

Line 2: Farmers and ﬁ shermen multiply Line 1 by 66

the interest for you under the normal requirements for making estimated

tax payments. If you checked any of the boxes in Part I, also be

Line 3: Enter Connecticut income tax withheld in 2014. Do not enter

sure to check the box for Form CT-2210 on the front page of your

any estimated tax payments or taxes withheld for the Internal Revenue

Form CT-1040, Form CT-1041, or Form CT-1040NR/PY.

Service (IRS) or other jurisdictions.

You may only use 100% of your 2013 Connecticut income tax to

Line 5: If your ﬁ ling status was the same on your 2013 and 2014

calculate your required annual payment if:

Connecticut income tax returns and your 2013 Connecticut income

• You ﬁ led a 2013 Connecticut income tax return that covered a

tax return covered a 12-month period, enter 100% of the income tax

12-month period; or

shown on your 2013 Connecticut income tax return (Form CT-1040,

• During the 2013 taxable year, you were a resident, part-year

Line 14, or Form CT-1040NR/PY, Line 16, CT-1041, Line 9).

resident, or nonresident with Connecticut-sourced income and you

If you did not ﬁ le a 2013 Connecticut income tax return because you

did not ﬁ le a 2013 Connecticut income tax return because you did

did not have a Connecticut income tax liability and you were a resident,

not have a Connecticut income tax liability. See Part II, Line 5, for

nonresident, or part-year resident in 2013 with Connecticut-sourced

instructions on calculating your required annual payment.

income, enter “0.”

Box A: Check this box if you are using the annualized income

If you were a Connecticut part-year resident or nonresident in 2013

installment method. If your income ﬂ uctuated during the year, this

and you did not have Connecticut-sourced income during the 2013

method may reduce or eliminate the amount of one or more required

taxable year, leave Line 5 blank and enter the amount from Line 2 as

quarterly payments. See Schedule A Annualized Income Installment,

your required annual payment on Line 6.

General Instructions, on Page 7.

Changes in Filing Status From 2013 to 2014: If you are ﬁ ling a joint

If you were a part-year resident who moved into Connecticut in 2014

Connecticut return for 2014 but ﬁ led separate Connecticut returns

and you cannot use the prior year tax liability as the basis of the required

for 2013 as single, ﬁ ling separately for federal and Connecticut, ﬁ ling

annual payment, you may beneﬁ t by using the annualized installment

separately for Connecticut only, or head of household, you must

method to report Connecticut-sourced income in the period(s) in which

it was earned.

Form CT-2210 Instructions (Rev. 01/15)

Page 5 of 8

Form Ct-2210 - Underpayment Of Estimated Income Tax By Individuals, Trusts, And Estates - 2014 Page 5

Related Articles

Related forms

Related Categories