Form Ct-1040es - Estimated Connecticut Income Tax Payment Coupon For Individuals - 2016

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Department of Revenue Services
Form CT-1040ES
2016
State of Connecticut
2016 Estimated Connecticut Income
(Rev. 01/16)
Tax Payment Coupon for Individuals
Complete this form in blue or black ink only.
Who Should File This Coupon: Use this coupon if you are required to make estimated income tax payments for the 2016 taxable year
and you do not receive a preprinted coupon package from the Department of Revenue Services (DRS). Coupon packages are mailed in
mid-January to those who made estimated income tax payments in the prior year.
General Instructions
If you were a nonresident or part-year resident and you did not have
Connecticut-sourced income during the 2015 taxable year, then you
Nonresidents and Part-Year Residents: Nonresident individuals
must use 90% of the income tax shown on your 2016 Connecticut
are subject to Connecticut income tax on their Connecticut-sourced
income tax return as your required annual payment.
income. Part-year residents are taxed on all income received while
When to File: Estimated payments for the 2016 taxable year are due
a resident of Connecticut and on income received from Connecticut
on or before April 15, June 15, September 15, 2016, and January 15,
sources while a nonresident. Connecticut-sourced income
2017. Fiscal year fi lers should follow federal fi ling dates. If the due
includes but is not limited to income from a business, profession,
date falls on a Saturday, Sunday, or legal holiday, the next business
occupation, or trade conducted in this state as well as income from
day is the due date. An estimate will be considered timely fi led if
the rental or sale of real or tangible property located in Connecticut.
received or if the date shown by the U.S. Postal Service cancellation
Who Is Required to Make Estimated Payments: You must make
mark is on or before the due date.
estimated income tax payments if your Connecticut income tax (after
Visit the DRS website at to make your estimated
tax credits) minus Connecticut tax withheld is $1,000 or more and
payments online and receive immediate confi rmation that your
you expect your Connecticut income tax withheld to be less than
payment was timely fi led.
your required annual payment for the 2016 taxable year.
Your required annual payment is the lesser of:
How Much Should I Pay: Complete the 2016 Estimated Connecticut
Income Tax Worksheet on Page 3 to calculate your required annual
• 90% of the income tax shown on your 2016 Connecticut income
payment.
tax return; or
• 100% of the income tax shown on your 2015 Connecticut
Special Rules for Farmers and Fishermen: If you are a farmer
income tax return if you fi led a 2015 Connecticut income tax
or fi sherman (as defi ned in Internal Revenue Code §6654(i)(2))
return that covered a 12-month period.
who is required to make estimated income tax payments, you
will be required to make only one payment. Your installment is
You do not have to make estimated income tax payments if you
due on or before January 15, 2017, for the 2016 taxable year.
were a:
The required installment is the lesser of 66
2
/
% of the income tax
• Connecticut resident during the 2015 taxable year and you did
3
shown on your 2016 Connecticut income tax return or 100% of the
not fi le a 2015 income tax return because you had no Connecticut
income tax shown on your 2015 Connecticut income tax return. See
income tax liability; or
Informational Publication 2010(16), Farmer’s Guide to Sales and
• Nonresident or part-year resident with Connecticut-sourced income
Use Taxes, Motor Vehicle Fuels Tax, Estimated Income Tax, and
during the 2015 taxable year and you did not fi le a 2015 income
Withholding Tax.
tax return because you had no Connecticut income tax liability.
Completing the Payment Coupon
Complete the attached payment coupons in blue or black ink only. You must enter all the required taxpayer identifi cation information.
Enter the payment amount below. In determining your payment amount, you may subtract from your installment amount any
available overpayment of 2015 income tax.
Department of Revenue Services
Form CT-1040ES
2016
State of Connecticut
Estimated Connecticut Income Tax Payment
(Rev. 01/16)
PO Box 2932
Hartford CT 06104-2932
Coupon for Individuals
DRS Use ONLY
1040ES 00 16W 01 9999
Your fi rst name
Middle initial Last name
Your Social Security Number
Spouse’s fi rst name
Middle initial Last name
Spouse’s Social Security Number
Mailing address (number and street), Apartment number, PO Box
Due date
(MMDDYYYY)
City, town, or post offi ce
State
ZIP code
1. Payment amount
.00
See coupon instructions on back.

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