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Form CT-1041 EXT Instructions

Purpose: Use Form CT-1041 EXT to request a ﬁ ve-month

Form CT-1041 EXT only extends the time to file the

extension to ﬁ le your Connecticut income tax return for trusts

Connecticut income tax return. Form CT-1041 EXT does not

and estates. Complete the return in blue or black ink only.

extend the time to pay the income tax.

It is not necessary to include a reason for the Connecticut

Trust or estates may qualify for a six-month extension of

extension request if you have already ﬁ led an extension on

time to pay the tax. To request this extension, you must ﬁ le

federal Form 7004 with the Internal Revenue Service (IRS). If

Form CT-1127, Application for Extension of Time for Payment

federal Form 7004 was not ﬁ led, the ﬁ duciary can apply for a

of Income Tax, with the timely-ﬁ led Connecticut income tax

ﬁ ve-month extension to ﬁ le a Connecticut income tax return

return or extension request.

provided there is reasonable cause for the request.

Interest and Penalty

Exception

Interest: In general, interest applies to any portion of the tax

If you expect to owe no additional Connecticut income tax for

not paid on or before the original due date of the return.

the 2013 taxable year, after taking into account any Connecticut

If the tax is not paid when due, the trust or estate will owe

income tax withheld or any estimated Connecticut income tax

interest at the rate of 1% per month or fraction of a month

payments you have made, or both, and you have requested an

until the tax is paid in full.

extension of time to ﬁ le your 2013 federal income tax return,

you are not required to ﬁ le Form CT-1041 EXT.

Late Payment Penalty: The penalty for underpayment of tax

is 10% of the tax not paid on or before the original due date

Federal Employer Identiﬁ cation Number (FEIN)

of the return or $50, whichever is greater.

The Department of Revenue Services (DRS) no longer

processes income tax returns for trusts and estates without

Late Filing Penalty: The Commissioner of Revenue Services

an FEIN. You can no longer write “applied for” in the FEIN

may impose a $50 penalty for failure to ﬁ le any return or report

ﬁ eld. You must have applied for and been issued an FEIN

that is required by law to be ﬁ led.

before you ﬁ le a return. However, if you have not received

When to File Form CT-1041 EXT

the FEIN by April 15 for the calendar year ﬁ lers or by the

fifteenth day of the fourth month following the close of

File Form CT-1041 EXT on or before April 15, 2014. If the

the taxable year for noncalendar year ﬁ lers, ﬁ le the return

taxable year is other than the calendar year, file Form

without the FEIN and pay the tax due. DRS will contact

CT-1041 EXT on or before the ﬁ fteenth day of the fourth month

you upon receipt of the return and will hold the return until

following the close of the taxable year. If the due date falls

you receive the FEIN and forward the information to DRS.

on a Saturday, Sunday, or legal holiday, the next business

For information on how to obtain an FEIN, contact the IRS.

day is the due date.

See the back cover of the Form CT-1041 instruction booklet.

Required Information

Where to File

The following information must be provided when completing

File electronically

Form CT-1041EXT

Form CT-1041 EXT:

can be ﬁ led electronically through the DRS

1. Name of the trust or estate;

Taxpayer Service Center (TSC). The

2. FEIN of the trust or estate;

TSC allows taxpayers to electronically ﬁ le,

3. Name and title of the ﬁ duciary;

pay, and manage state tax responsibilities.

4. Address of the ﬁ duciary; and

Visit to make electronic transactions or

5. Decedent’s Social Security Number (SSN) for estates only.

administer your tax account online. If you ﬁ le electronically,

you are expected to pay electronically at the time of ﬁ ling.

Signature

File a Paper Return

The ﬁ duciary or an ofﬁ cer representing the ﬁ duciary must

Mail paper returns to:

sign this form.

Department of Revenue Services

Paid Preparer Information

State of Connecticut

A paid preparer must sign and date Form CT-1041 EXT. Paid

PO Box 2934

preparers must also enter their Preparer Tax Identiﬁ cation

Hartford CT 06104-2934

Number (PTIN) or SSN and their ﬁ rm’s FEIN in the spaces

Pay Electronically: Visit to make a

provided.

direct tax payment. Using this option authorizes DRS to

Others Who May Sign

electronically withdraw a payment from your bank account

Anyone with a signed Power of Attorney on ﬁ le may sign on

(checking or savings) on a date you select up to the due date.

your behalf.

If you pay electronically, you must still ﬁ le your return on or

If a ﬁ duciary is unable by reason of illness, absence, or other

before the due date.

good cause to sign a request for an extension, any person

How to Get an Extension to File and Pay

standing in a close personal or business relationship to the

To obtain a Connecticut extension of time to file if the

ﬁ duciary, including attorneys, accountants, and enrolled

exception above does not apply, the ﬁ duciary must:

agents, may sign the request on his or her behalf and is

1. Complete Form CT-1041 EXT in its entirety;

considered a duly authorized agent for this purpose provided

2. File it on or before the due date of the return; and

the request establishes the reasons for a signature other

3. Pay the amount shown on Line 5.

than that of the ﬁ duciary and states the relationship existing

DRS will notify you only if your request is denied.

between the ﬁ duciary and the signer.

CT-1041 EXT Back (Rev. 12/13)

Form Ct-1041 Ext - Application For Extension Of Time To File Connecticut Income Tax Return For Trusts And Estates - 2013 Page 2

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