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combine your 2013 separate tax liabilities to determine your combined

David must complete and submit his 2013 Connecticut income tax

2013 income tax. If either you or your spouse did not ﬁ le a 2013

return to DRS before ﬁ ling his 2014 Connecticut income tax return.

Connecticut income tax return, see the instructions for Part I, Box E,

David’s 2014 required annual payment is the lesser of 90% of the

to determine if you can use the prior year tax as the basis for your

income tax shown on his 2014 Connecticut income tax return or

required annual payment.

100% of the income tax shown on his 2013 Connecticut income

tax return. Since David did not ﬁ le a 2013 Connecticut income tax

If you are ﬁ ling Connecticut returns as ﬁ ling separately for 2014 but

return, David’s required annual payment is 90% of the income tax

ﬁ led a joint Connecticut return for 2013, you must determine your

shown on his 2014 Connecticut income tax return.

share of the 2013 tax (Form CT-1040, Line 14, or Form CT-1040NR/PY,

Line 16). First calculate the 2013 tax both you and your spouse

Eric, a nonresident of Connecticut during the 2013 taxable year,

would have paid had you ﬁ led separate Connecticut returns for 2013

had no Connecticut-sourced income in 2013 and did not ﬁ le a 2013

as married persons ﬁ ling separately. Then complete the following

Connecticut income tax return because he had no Connecticut

calculation:

income tax liability. Eric moved to Connecticut in June 2014

Your separate 2013 tax liability

and, as a part-year resident of Connecticut in 2014, ﬁ les a 2014

X Your 2013 joint tax liability

Form CT-1040NR/PY.

Both spouses’ separate 2013 tax liabilities

Eric’s 2014 required annual payment is 90% of the income tax

Examples

shown on his 2014 Connecticut income tax return.

The following taxpayers, after subtracting Connecticut income tax

Eric must check Box E on Form CT-2210. Because Eric moved to

withheld, have a 2014 Connecticut income tax liability of more than

Connecticut in June, he may beneﬁ t by checking Box A and using

$1,000 and may be liable for interest on the underpayment of their

the annualized income installment method to compute the interest.

estimated Connecticut income tax.

Kim, a part-year resident of Connecticut during the 2013 taxable

Anita, a resident of Connecticut during the entire 2013 taxable

year, ﬁ led a 2013 Form CT-1040NR/PY that covered a 12-month

year, ﬁ led a 2013 resident income tax return.

period and ﬁ les a 2014 Form CT-1040.

Anita’s 2014 required annual payment is the lesser of 100% of the

Kim’s 2014 required annual payment is the lesser of 90% of the

income tax shown on her 2013 Connecticut income tax return or

income tax shown on her 2014 Connecticut income tax return or

90% of the income tax shown on her 2014 Connecticut income

100% of the income tax shown on her 2013 Connecticut income

tax return.

If none of the reasons on CT-2210 Part 1 apply to her, Anita is

If none of the reasons on CT-2210 Part 1 apply to Kim, Kim is

liable for interest on the underpayment of estimated Connecticut

income tax. Anita is not required to complete Form CT-2210. DRS

income tax. Kim is not required to complete Form CT-2210. DRS

will calculate the interest and bill her.

Bill, a resident of Connecticut during the entire 2013 taxable year,

Tim, a resident of Connecticut during the 2013 taxable year, ﬁ led

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

as married ﬁ ling jointly on his 2013 Form CT-1040 and as single

had no 2013 Connecticut income tax liability. Bill’s 2014 required

on his 2014 Form CT-1040.

annual payment is zero.

Tim’s 2014 required annual payment is the lesser of 90% of his

Bill must check Box F on Form CT-2210, check the box on Page 1

2014 Connecticut income tax liability or 100% of his separate 2013

of Form CT-1040 that he completed Form CT-2210, and attach

Connecticut income tax liability as computed using the formula

Form CT-2210 to his 2014 Connecticut income tax return.

on the left.

If Tim is using 100% of his separate 2013 Connecticut income

Jim, a part-year resident or nonresident of Connecticut during

tax liability, Tim must check Box B, check the box on Page 1

the 2013 taxable year, had Connecticut-sourced income in 2013

of Form CT-1040 that he completed Form CT-2210, and attach

but did not ﬁ le a 2013 Connecticut income tax return because he

Form CT-2210 to his 2014 Connecticut income tax return.

had no 2013 Connecticut income tax liability. Jim’s 2014 required

annual payment is zero.

Part III - Calculate Your Underpayment and Interest

Jim must check Box G on Form CT-2210, check the box on

Line 8: If you are using the annualized income installment method, skip

Page 1 of Form CT-1040 or Form CT-1040NR/PY that he

Line 8 and Line 9 and go on to Line 10. Be sure you also check

completed Form CT-2210, and attach Form CT-2210 to his 2014

Part I, Box A.

Connecticut income tax return.

If you checked Part I, Box D, because you are a farmer or ﬁ sherman

Sara, a nonresident or part year resident of Connecticut during the

and you have made only one installment of estimated income tax,

2013 taxable year, had no Connecticut-sourced income in 2013

complete Column D only.

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

Line 10: If you checked Part I, Box A, because you are using

she had no 2013 Connecticut income tax liability. Sara’s 2014

the annualized income installment method, enter the amounts

required annual payment is 90% of the income tax shown on her

from Schedule A, Annualized Income Installment Schedule

2014 Connecticut income tax return.

Lines 22 through 25, in the appropriate columns. Attach Schedule A to

Sara must check Box E on Form CT-2210, check the box on

Form CT-2210 and also include your computations of your Connecticut

Page 1 of Form CT-1040 or Form CT-1040NR/PY that she

adjusted gross income for each period.

completed Form CT-2210, and attach Form CT-2210 to her 2013

Connecticut income tax return.

Line 11: Enter the total amount of Connecticut income tax withheld in

2014 in Columns A, B, C, and D. Do not enter estimated tax payments

David, a resident, part-year resident, or nonresident of Connecticut

or taxes withheld for the IRS or other jurisdictions.

during the 2013 taxable year, had a Connecticut income tax liability

in 2013 but in error did not ﬁ le a 2013 Connecticut income tax

Example: If your total 2014 Connecticut income tax withheld was

return.

$1,300, enter $1,300 in Columns A, B, C, and D.

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

Page 6 of 8

Form Ct-2210 - Underpayment Of Estimated Income Tax By Individuals, Trusts, And Estates - 2014 Page 6

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