Schedule Ct-1041fa - Fiduciary Allocation - 2013
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1
2Department of Revenue Services
2013
Schedule CT-1041FA
State of Connecticut
Fiduciary Allocation
(Rev. 12/13)
Complete this schedule in blue or black ink only.
Name of trust or estate
Federal Employer Identifi cation Number (FEIN)
•
__ __
__ __ __ __ __ __ __
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•
Complete this schedule as follows:
Resident estate or trust with one or more nonresident benefi ciaries: Complete Part 3, then complete Part 2.
Nonresident estate or trust and part-year resident trust: Complete Part 3, then Part 2, and then Part 1.
Attach Schedule CT-1041FA to the back of Form CT-1041, Connecticut Income Tax Return for Trust and Estates.
Part 1 - Computation of Connecticut Tax of a Nonresident Estate or Trust and Part-Year Resident Trust
1. Federal taxable income of trust or estate from federal Form 1041, Line 22, and federal ESBT tax
00
computation attachment.
1
2. Trust or estate’s share of Connecticut fi duciary adjustment from Schedule CT-1041B, Part 1, Line e,
00
Column 5.
2
00
3. Connecticut gross taxable income as modifi ed: Add Line 1 and Line 2.
3
00
4. Connecticut taxable income from Connecticut sources: See instructions.
4
Complete Lines 5 through 8 only if a part-year resident inter vivos trust with one or more nonresident, noncontingent benefi ciaries. Otherwise, go to Line 9.
5. Enter as a decimal the percentage of resident, noncontingent
benefi ciaries from Schedule CT-1041B, Part 2, Line 4.
5
•
6. Connecticut taxable income from non-Connecticut sources during the residency portion
00
of the taxable year as modifi ed: See instructions.
6
7. Connecticut taxable portion of non-Connecticut-sourced income during the residency portion
00
of the taxable year: Multiply Line 6 by Line 5.
7
8. Connecticut taxable income of a part-year resident inter vivos trust with nonresident,
00
noncontingent benefi ciaries: Add Line 4 and Line 7.
8
9. If a part-year resident inter vivos trust with one or more nonresident, noncontingent benefi ciaries, enter
00
the amount from Line 8. Otherwise, enter the greater of Line 3 or Line 4.
9
00
10. Connecticut income tax: Multiply Line 9 by 6.7% (.067). If Line 9 is zero or less, enter “0.”
10
11. Part-year resident inter vivos trusts with one or more nonresident, noncontingent benefi ciaries:
If Line 9 is greater than zero, enter 1.0000. If Line 9 is zero or less, enter “0.”
All others: If Line 4 is greater than zero and greater than or equal to Line 3, enter 1.0000.
If Line 4 is less than Line 3, divide Line 4 by Line 3 and enter the result as a decimal on Line 11. Round
to four decimal places. If Line 4 is zero or less, enter “0.”
11
•
00
12. Allocated Connecticut tax: Multiply Line 10 by Line 11. Enter here and on Form CT-1041, Line 3.
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Part 2 - Trust or Estate’s and Benefi ciary’s Share of Income From Connecticut Sources: See instructions.
Benefi ciary
Connecticut
Shares of Federal Distributable
(3)
List in same order as on Schedule CT-1041B, Part 1.
Resident
Net Income: See instructions.
Shares of Income
Identifying Number of Each
(1)
(2)
From Connecticut
Name and Address
Benefi ciary (SSN or FEIN)
Yes
No
Amount
Percent
Sources
a)
00
00
b)
00
00
c)
00
00
d)
00
00
00
00
e) Trust or estate
100%
00
00
Total
Enter the amount from Schedule CT-1041B, Part 1, Line f, Column 3, on the Total line of Schedule CT-1041FA, Part 2, Column 1. Enter the amount from
Schedule CT-1041FA, Part 3, Line 24, Column B, on the Total line of Schedule CT-1041FA, Part 2, Column 3.
The fi duciary must provide each nonresident benefi ciary with a Schedule CT-1041 K-1, Benefi ciary’s Share of Certain Connecticut Items, for inclusion
by the nonresident benefi ciary on Form CT-1040NR/PY, Schedule CT-SI.
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