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If you want Connecticut income tax withholding to apply when it was

shown on Line 3 using the Tax Tables or the Tax Calculation Schedule.

actually withheld, skip Line 11 and Line 12 and go on to Line 13. Be

Nonresidents and part-year resident individuals must use the

sure you also check Part I, Box C.

schedules and worksheets for Form CT-1040NR/PY to determine

Line 13: If you want Connecticut income tax withholding to apply

Connecticut-sourced income. Nonresident trusts and estates and

when it was actually withheld, enter the actual cumulative withholding

part-year resident trusts must use the schedules and worksheets for

amounts on Line 13.

Form CT-1041 to determine Connecticut-sourced income. To calculate

the tax, complete the worksheet below for each column.

Example: If $600 was withheld in March, $200 in May, $200 in

a. Annualized income from Line 3 of this schedule

August, and $300 in November, enter $600 in Column A, $800 in

b. Annualized Connecticut-sourced income

Column B, $1,000 in Column C, and $1,300 in Column D.

c. Enter the greater of Line a or Line b.

Line 15: Enter in the appropriate columns all timely installment

d. Enter the tax due on Line c using the tax tables or the

payments you made. Timely installment payments are all payments

Tax Calculation Schedule.

(other than any tax withheld) made on or before the estimated

Trusts and estates: Multiply Line c by 6.7% (.067).

payment due date(s) including any previous installment payments.

e. Divide Connecticut-sourced income for the period by

Connecticut adjusted gross income (Connecticut taxable

Example: If estimated Connecticut income tax payments of $100

income for trusts and estates) for the period. This is

each were made on April 15, June 15, September 15, 2014, and

your allocated Connecticut income tax percentage. If

•

January 15, 2015, enter $100 in Column A, $200 in Column B,

Line b is greater than Line a, enter 1.0000.

$300 in Column C, and $400 in Column D.

f. Multiply Line d by Line e.

Enter here and on Schedule A, Line 4.

Schedule A

Line 5: The credit for tax paid to a qualifying jurisdiction is based wholly

Annualized Income Installment

or partly on the annualized income for each period.

General Instructions

Line 7: You must annualize your adjusted federal alternative minimum

taxable income using the annualization amounts on Line 2. Use Form

You may beneﬁ t from using the annualized income installment method

CT-6251 as a guide.

if your income varied throughout the year because you earned more

money later in the year than you did in the early part of the year, such as

Line 9: Resident Individuals - Enter the credit for property taxes paid

from lottery winnings, investment income, or self-employment income.

on your primary residence, motor vehicle, or both, as calculated on

your 2014 Form CT-1040, Schedule 3.

By using this method, you may be able to reduce or eliminate the

amount of one or more required installments.

The credit may not exceed $300 and may be further reduced. Refer to

Form CT-1040, Schedule 3, and instructions when calculating the credit.

For information on ﬁ ling estimated tax payments using the annualized

income installment method, see Informational Publication 2012(16),

Line 11: The allowable Connecticut income tax credits from Schedule

A Guide to Calculating Your Annualized Estimated Income Tax

CT-IT Credit, Part I, Line 11, is based wholly or partly on the annualized

Installments and Worksheet CT-1040AES. This publication is available

income for each period.

from the DRS website at

Lines 15 through 25: You must complete Lines 15 through 25 in one

If you use the annualized income installment method for any installment

column before continuing to the next column.

due date, you must use this method for all installment due dates. Form

CT-2210, Schedule A, automatically selects the smaller of the

annualized income installment or regular installment increased by the

Schedule B

amount saved by using the annualized income installment method in

Interest Calculation

computing earlier installments.

General Instructions

If you use the annualized income installment method, you are required

Complete the worksheet for any period where an underpayment is

to complete all of the following steps:

shown on Form CT-2210, Part III, Line 16.

1. Check Box A on Form CT-2210, Part I;

2 Enter the amounts from Schedule A, Lines 22 through 25 in the

Example: If the underpayment is shown in Part III, Line 16,

appropriate columns on Form CT-2210, Part III, Line 10;

Column A, complete Worksheet A. If no underpayment is shown

3. Attach Form CT-2210 and Schedule A to your return;

in Part III, Line 16, Column B, but an underpayment is shown in

Part III, Line 16, Column C, skip Worksheet B and complete

4. Attach your calculations of your Connecticut adjusted gross income

Worksheet C.

for each period; and

5. Check the box for Form CT-2210 on the front of your Connecticut

Interest at 1% per month or fraction of a month will continue to accrue

income tax return.

until the earlier of April 15, 2015, or the date on which the underpayment

Line Instructions

is paid. A month is measured from the sixteenth day of the ﬁ rst month

to the ﬁ fteenth day of the next month. Any fraction of a month is

Line 1: Attach a schedule showing how you computed your Connecticut

considered a whole month.

adjusted gross income for each period.

Line Instructions

Trusts and estates must enter their Connecticut taxable income and use

the following period ending dates: 2-28-2014, 4-30-2014, 7-31-2014, and

Before calculating your interest, list all estimated payments and

11-30-2014.

Connecticut tax withholding for 2014 on a separate sheet of paper.

For Connecticut income tax withheld, you are considered to have paid

Line 2: Trusts and estates do not use the amounts shown in Columns (a)

25% of this amount on each payment due date (4/15, 6/15, 9/15, and

through (d). Instead, use 6, 3, 1.71429, and 1.09091, as the annualization

1/15) unless you can show otherwise.

amounts.

Worksheet A

Line 4: Resident individuals must compute the tax on the amount

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

Page 7 of 8

Form Ct-2210 - Underpayment Of Estimated Income Tax By Individuals, Trusts, And Estates - 2014 Page 7

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