Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2011 Page 13
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52• 100% of the income tax shown on your 2011 Connecticut
If you did not make estimated tax payments in 2011, use
income tax return, if you fi led a 2011 Connecticut income
Form CT-1040ES to make your fi rst estimated income tax
tax return that covered a 12-month period.
payment. Form CT-1040ES is available on the DRS website.
If you fi le this form, additional preprinted coupons will be
You do not have to make estimated income tax payments if:
mailed to you.
• You were a Connecticut resident during the 2011 taxable
To avoid making estimated tax payments, you may request
year, and you did not fi le a 2011 income tax return because
your employer withhold additional amounts from your wages
you had no Connecticut income tax liability; or
to cover the taxes on other income. You can make this change
• You were a nonresident or part-year resident with
by giving your employer a revised Form CT-W4, Employee’s
Connecticut-sourced income during the 2011 taxable year
Withholding Certifi cate. For help in determining the correct
and you did not fi le a 2011 income tax return because you
amount of Connecticut withholding to be withheld from your
had no Connecticut income tax liability.
wage income, see Informational Publication 2012(7), Is My
If you were a nonresident or part-year resident and you did
Connecticut Withholding Correct?
not have Connecticut-sourced income during the 2011 taxable
Special Rules for Farmers and Fishermen
year, your required annual payment is 90% of the income tax
If you are a farmer or fisherman (as defined in IRC
shown on your 2012 Connecticut income tax return.
§6654(i)(2)) who is required to make estimated income tax
Annualized Income Installment Method
payments, you must make only one payment. Your payment is
If your income varies throughout the year, you may be able
due on or before January 15, 2013, for the 2012 taxable year.
to reduce or eliminate the amount of your estimated tax
2
The required installment is the lesser of 66
/
% of the income
3
payment for one or more periods by using the annualized
tax shown on your 2012 Connecticut income tax return or
income installment method. See Informational Publication
100% of the income tax shown on your 2011 Connecticut
2011(23), A Guide to Calculating Your Annualized Estimated
income tax return.
Income Tax Installments and Worksheet CT-1040 AES.
A farmer or fi sherman who fi les a 2012 Connecticut income
Filing Form CT-1040ES
tax return on or before March 1, 2013, and pays in full the
amount computed on the return as payable on or before
You may file and pay your Connecticut estimated tax
that date, will not be charged interest for underpayment of
using the TSC. Visit our website at for
estimated tax.
more information. You may also pay your 2012 estimated
Connecticut income tax payments by credit card.
Farmers or fi shermen who use these special rules must
complete and attach Form CT-2210, Underpayment of
Use Form CT-1040ES, Estimated Connecticut Income
Estimated Tax by Individuals, Trusts, and Estates, to their
Tax Payment Coupon for Individuals, to make estimated
Connecticut income tax return to avoid being billed for
Connecticut income tax payments for 2012 using a paper
interest on the underpayment of estimated income tax. Be
return. If you made estimated tax payments in 2011, you
sure to check Box D of Form CT-2210, Part I, and the box for
will automatically receive coupons for the 2012 taxable year
Form CT-2210 on the front of Form CT-1040. See
in mid-January. They will be preprinted with your name,
Informational Publication 2010(16), Farmer’s Guide to Sales
address, and SSN. To ensure your payments are properly
and Use Taxes, Motor Vehicle Fuels Tax, Estimated Income
credited, use the preprinted coupons.
2012 Estimated Tax Due Dates
Due dates of installments and the amount of required payments for 2012 calendar year taxpayers are:
April 15, 2012*
25% of your required annual payment
25% of your required annual payment (A total of 50% of your required annual
June 15, 2012
payment should be paid by this date.)
25% of your required annual payment (A total of 75% of your required annual
September 15, 2012
payment should be paid by this date.)
25% of your required annual payment (A total of 100% of your required annual
January 15, 2013
payment should be paid by this date.)
An estimate is considered timely fi led if received on or before the due date, or if the date shown by the U.S. Postal Service cancellation mark is
on or before the due date. Taxpayers who report on other than a calendar year basis should use their federal estimated tax installment due dates.
If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.
* In 2012, the fi rst installment due date falls on a Sunday and Monday is a legal holiday (Emancipation Day). Therefore, Connecticut returns and payments will be
considered timely if fi led on Tuesday, April 17, 2012.
Page 13
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