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

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

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

allowable credit for income taxes paid to qualifying jurisdictions.

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

Line 14: If your 2013 Connecticut income tax return covered a

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

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

Form CT-1040NR/PY.

return (from Form CT-1040, Line 14, or Form CT-1040NR/PY,

Line 16). If you were a resident during the 2013 taxable year and you

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

2014 taxable year, you may also owe Connecticut alternative minimum

did not ﬁ le a 2013 Connecticut income tax return because you had no

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

tax. Enter your estimated Connecticut alternative minimum tax liability.

or part-year resident during the 2013 taxable year with Connecticut-

See instructions for Form CT-6251, Connecticut Alternative Minimum

sourced income and you did not ﬁ le a 2013 Connecticut income tax

Tax Return - Individuals.

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

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

All other taxpayers must leave Line 14 blank.

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

2014 Estimated Connecticut Income Tax Worksheet

1. Federal adjusted gross income you expect in the 2014 taxable year (from 2014 federal Form 1040ES, 2014 Estimated

Tax Worksheet, Line 1) ......................................................................................................................................................1. ________________

2. Allowable Connecticut modiﬁ cations: Additions or subtractions (to your AGI), see instructions, Page 1. ......................... 2. ________________

3. Connecticut adjusted gross income: Combine Line 1 and Line 2. ..................................................................................... 3. ________________

Nonresidents and part-year residents: Enter your Connecticut-sourced income if greater than your Connecticut adjusted gross income.

4. Connecticut income tax: Complete the Tax Calculation Schedule below. ......................................................................... 4. ________________

5. Apportionment factor: Connecticut residents enter 1.0000. Nonresidents and part-year residents, see page 1.. ................ 5. ________________



6. Multiply Line 5 by Line 4. ................................................................................................................................................... 6. ________________

7. Credit for income taxes paid to qualifying jurisdictions: See instructions above. ............................................................... 7. ________________

8. Subtract Line 7 from Line 6. ............................................................................................................................................... 8. ________________

9. Estimated Connecticut alternative minimum tax: See instructions above. ........................................................................ 9. ________________

10. Add Line 8 and Line 9. ......................................................................................................................................................10. ________________

11. Estimated allowable credit(s) from Schedule CT-IT Credit: See instructions above. ........................................................ 11. ________________

12. Total estimated income tax: Subtract Line 11 from Line 10. .............................................................................................12. ________________

13. Multiply Line 12 by 90% (66

% for farmers and ﬁ shermen). ..........................................................................................13. ________________

14. Enter 100% of the income tax shown on your 2013 Connecticut income tax return. See instructions above. .................14. ________________

15. Enter the lesser of Line 13 or Line 14. If Line 14 is blank, enter the amount from Line 13.

This is your required annual payment. See caution below. ..........................................................................................15. ________________

Caution: Generally, you may owe interest if you do not prepay (through timely estimates, withholding, or both) the lesser of 100% of the income tax shown on

your 2013 Connecticut income tax return or 90% of the income tax shown on your 2014 Connecticut income tax return. To avoid interest charges, make sure

your estimate is as accurate as possible. You may prefer to pay 100% of the income tax shown on your 2013 Connecticut income tax return.

16. Connecticut income tax withheld or expected to be withheld during the 2014 taxable year .............................................16. ________________

17. Subtract Line 16 from Line 15. If zero or less or if Line 12 minus Line 16 is less than $1,000, no estimated payment is required. ...17. ________________



18. Installment amount............................................................................................................................................................18. ________________

19. Multiply Line 17 by Line 18. Pay this amount for each installment. .................................................................................19. ________________

Tax Calculation Schedule

1. Enter Connecticut AGI from 2014 Estimated Connecticut Income Tax Worksheet, Line 3.

2. Enter the exemption amount from Table A, Personal Exemptions. If zero, enter “0.”

3. Connecticut Taxable Income: Subtract Line 2 from Line 1. If less than zero, enter “0.”

4. Tax Calculation: See Table B, Tax Calculation.

5. Enter the phase-out amount from Table C, 3% Phase-Out Add-Back. If zero, enter “0.”

6. Enter the recapture amount from Table D, Tax Recapture. If zero, enter “0.”

7. Connecticut Income Tax: Add Lines 4, 5, and 6.

8. Enter the decimal amount from Table E, Personal Tax Credits. If zero, enter “0.”

9. Multiply the amount on Line 7 by the decimal amount on Line 8.

10. Connecticut Income Tax: Subtract Line 9 from Line 7. Enter here and on 2014 Estimated

Connecticut Income Tax Worksheet, Line 4.

10.

Form CT-1040ES (Rev. 01/14)

Page 2 of 6

Form Ct-1040es - Estimated Connecticut Income Tax Payment Coupon For Individuals - 2014 Page 2

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