Instructions For Form Ct-1040 - Connecticut Resident Income Tax - 2012 Page 13
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52Filing Form CT-1040ES
that date, will not be charged interest for underpayment of
estimated tax.
You may file and pay your Connecticut estimated tax
using the TSC. Visit our website at for
Farmers or fi shermen who use these special rules must
more information. You may also pay your 2013 estimated
complete and attach Form CT-2210, Underpayment of
Connecticut income tax payments by credit card.
Estimated Tax by Individuals, Trusts, and Estates, to their
Connecticut income tax return to avoid being billed for
Use Form CT-1040ES, Estimated Connecticut Income
interest on the underpayment of estimated income tax. Be
Tax Payment Coupon for Individuals, to make estimated
sure to check Box D of Form CT-2210, Part I, and the box for
Connecticut income tax payments for 2013 using a paper
Form CT-2210 on the front of Form CT-1040. See
return. If you made estimated tax payments in 2012, you
Informational Publication 2010(16), Farmer’s Guide to Sales
will automatically receive coupons for the 2013 taxable year
and Use Taxes, Motor Vehicle Fuels Tax, Estimated Income
in mid-January. They will be preprinted with your name,
Tax, and Withholding Tax, or Informational Publication
address, and SSN. To ensure your payments are properly
2009(14), Fisherman’s Guide to Sales and Use Taxes and
credited, use the preprinted coupons.
Estimated Income Tax.
If you did not make estimated tax payments in 2012, use
Form CT-1040ES to make your fi rst estimated income tax
Interest on Underpayment of Estimated Tax
payment. Form CT-1040ES is available on the DRS website.
You may be charged interest if you did not pay enough tax
If you fi le this form, additional preprinted coupons will be
through withholding or estimated payments, or both, by any
mailed to you.
installment due date. This is true even if you are due a refund
when you fi le your tax return. Interest is calculated separately
To avoid making estimated tax payments, you may request
for each installment. Therefore, you may owe interest for an
your employer to withhold additional amounts from your
earlier installment even if you paid enough tax later to make
wages to cover the taxes on other income. You can make
up the underpayment. Interest at 1% per month or fraction
this change by giving your employer a revised Form
of a month will be added to the tax due until the earlier of
CT-W4, Employee’s Withholding Certifi cate. For help in
April 15, 2013, or the date on which the underpayment is paid.
determining the correct amount of Connecticut withholding
to be withheld from your wage income, see Informational
A taxpayer who fi les a 2012 Connecticut income tax return
Publication 2013(7), Is My Connecticut Withholding
on or before January 31, 2013, and pays in full the amount
Correct?
computed on the return as payable on or before that date,
will not be charged interest for failing to make the estimated
Special Rules for Farmers and Fishermen
payment due January 15, 2013.
If you are a farmer or fisherman (as defined in IRC
A farmer or fi sherman who is required to make estimated
§6654(i)(2)) who is required to make estimated income tax
income tax payments will not be charged interest for failing
payments, you must make only one payment. Your payment is
to make the estimated payment due January 15, 2013, if he or
due on or before January 15, 2014, for the 2013 taxable year.
she fi les a 2012 Connecticut income tax return on or before
2
/
% of the income
The required installment is the lesser of 66
3
March 1, 2013, and pays in full the amount computed on the
tax shown on your 2013 Connecticut income tax return or
return as payable on or before that date.
100% of the income tax shown on your 2012 Connecticut
income tax return.
Filing Form CT-2210
A farmer or fi sherman who fi les a 2013 Connecticut income
You may be charged interest if your 2012 Connecticut income
tax return on or before March 1, 2014, and pays in full the
tax (after tax credits) minus Connecticut tax withheld is
amount computed on the return as payable on or before
$1,000 or more. Use Form CT-2210 to calculate interest
2013 Estimated Tax Due Dates
Due dates of installments and the amount of required payments for 2013 calendar year taxpayers are:
April 15, 2013
25% of your required annual payment
25% of your required annual payment (A total of 50% of your required annual
June 15, 2013
payment should be paid by this date.)
25% of your required annual payment (A total of 75% of your required annual
September 15, 2013
payment should be paid by this date.)
25% of your required annual payment (A total of 100% of your required annual
January 15, 2014
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.
Page 13
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