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Annualized Income Installment Method: If your income varies

If you expect your federal adjusted gross income will be above the

threshold for your ﬁ ling status, complete the Social Security Beneﬁ t

throughout the year, you may be able to reduce or eliminate the

amount of your estimated tax payment for one or more periods by

Adjustment Worksheet on Page 4 and include the amount from Line F

on Line 2.

using the annualized income installment method. See Informational

Publication 2015(17), A Guide to Calculating Your Annualized

Line 3: Nonresidents and Part-Year Residents Only: If your

Estimated Income Tax Installments and Worksheet CT-1040AES.

Connecticut-sourced income is greater than your Connecticut adjusted

Interest: You may be charged interest if you did not pay enough tax

gross income, enter your Connecticut-sourced income on this line.

through withholding or estimated payments, or both, by any installment

Line 5: Apportionment Factor: Nonresidents and part-year

due date. This is true even if you are due a refund when you ﬁ le your tax

residents, if your Connecticut-sourced income is greater than or

return. Interest is calculated separately for each installment. Therefore,

equal to your Connecticut adjusted gross income, enter 1.0000.

you may owe interest for an earlier installment even if you paid enough

If your Connecticut-sourced income is less than your Connecticut

tax later to make up for the underpayment. Interest at 1% per month or

adjusted gross income, complete the following calculation and enter

fraction of a month will be added to the tax due until the earlier of April

the result on Line 5.

15, 2017, or the date on which the underpayment is paid.

Connecticut-Sourced Income

= Line 5

If you ﬁ le your income tax return for the 2016 taxable year on or before

Connecticut Adjusted Gross Income (Line 3)

January 31, 2017, and pay in full the amount computed on the return

Do not enter a number that is less than zero or greater than 1. If

as payable on or before that date, you will not be charged interest for

the result is less than zero, enter “0”; if greater than 1 enter 1.0000.

failing to make the estimated payment due January 15, 2017.

Round to four decimal places.

A farmer or ﬁ sherman who ﬁ les a 2016 Connecticut income tax return

on or before March 1, 2017, and pays in full the amount computed

Line 7: Residents and Part-Year Residents Only: Enter estimated

on the return as payable on or before that date, will not be charged

allowable credit for income taxes paid to qualifying jurisdictions.

interest for underpayment of estimated tax.

Enter “0,” if not applicable. See instructions for Schedule 2 - Credit

for Income Taxes Paid to Qualifying Jurisdictions of Form CT-1040

See Payment Options, on Page 8.

or Form CT-1040NR/PY.

Worksheet Instructions

Line 9: If you expect to owe federal alternative minimum tax for

Line 2: Enter the total of your estimated allowable Connecticut

the 2016 taxable year, you may also owe Connecticut alternative

modiﬁ cations. See instructions for Schedule 1 - Modiﬁ cations to

minimum tax. Enter your estimated Connecticut alternative minimum

Federal Adjusted Gross Income (AGI) of Form CT-1040 or Form

tax liability. See instructions for Form CT-6251, Connecticut

CT-1040NR/PY for information about allowable modiﬁ cations.

Alternative Minimum Tax Return - Individuals.

Social Security Beneﬁ t Adjustment: If your required Connecticut

Line 11: Enter estimated allowable Connecticut income tax credit(s). Enter

income tax return ﬁ ling status is single or married ﬁ ling separately,

“0” if you are not entitled to a credit. (Credit for a prior year alternative

and you expect your 2016 federal adjusted gross income will be less

minimum tax is not allowed if you entered an amount on Line 9.) See

than $50,000, enter as a subtraction the amount of federally taxable

instructions for Schedule CT-IT Credit, Income Tax Credit Summary.

Social Security beneﬁ ts you expect to report on your 2016 federal

Line 14: If your 2015 Connecticut income tax return covered a

Form 1040, Line 20b, or federal Form 1040A, Line 14b.

12-month period, enter 100% of the income tax shown on your return

If your required Connecticut income tax return ﬁ ling status is married

(from Form CT-1040, Line 14, or Form CT-1040NR/PY, Line 16).

ﬁ ling jointly, Qualifying Widow(er) with dependent child, qualifying

If you were a resident during the 2015 taxable year and you did

widow(er) with dependent child, or head of household, and you expect

not ﬁ le a 2015 Connecticut income tax return because you had no

your federal adjusted gross income will be less than $60,000, enter

Connecticut income tax liability, enter “0.” If you were a nonresident

as a subtraction the amount of federally taxable Social Security

or part-year resident during the 2015 taxable year with Connecticut-

beneﬁ ts you expect to report on your 2016 federal Form 1040,

sourced income and you did not ﬁ le a 2015 Connecticut income tax

Line 20b, or federal Form 1040A, Line 14b.

return because you had no Connecticut income tax liability, enter “0.”

All other taxpayers must leave Line 14 blank.

Form CT-1040ES (Rev. 01/16)

Page 2 of 8

Form CT-1040ES - Tax Payment Coupon Instructions

•

See Payment Options, on Page 8.

•

Print all information. Include your spouse’s SSN, if married ﬁ ling jointly.

•

Cut along dotted line and mail coupon and payment to the address below.

•

Make your check payable to Commissioner of Revenue Services.

•

DRS may submit your check to your bank electronically.

•

To ensure proper posting, write your SSN(s) (optional) and “2016 Form CT-1040ES” on your check.

Send completed coupon and payment to :

Department of Revenue Services

PO Box 2932

Hartford CT 06104-2932

Form Ct-1040es - Estimated Connecticut Income Tax Payment Coupon For Individuals - 2016 Page 2

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