Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2013 Page 12
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562014 Estimated Tax Due Dates
Due dates of installments and the amount of required payments for 2014 calendar year taxpayers are:
April 15, 2014
25% of your required annual payment
25% of your required annual payment (A total of 50% of your required annual
June 15, 2014
payment should be paid by this date.)
25% of your required annual payment (A total of 75% of your required annual
September 15, 2014
payment should be paid by this date.)
25% of your required annual payment (A total of 100% of your required annual
January 15, 2015
payment should be paid by this date.)
An estimate will be 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.
Special Rules for Farmers and Fishermen
If you did not pay enough tax through withholding or estimated
payments, or both, by any installment due date, you may be
If you are a farmer or fi sherman (as defi ned in I.R.C. §6654(i)(2))
charged interest. This is true even if you are due a refund when you
who is required to make estimated income tax payments, you
fi le your tax return. See Interest on Underpayment of Estimated
must make only one payment. Your payment is due on or before
Tax, on Page 13.
January 15, 2015, for the 2014 taxable year. The required
2
installment is the lesser of 66
/
% of the income tax shown on
3
Interest on underpayment or late payment of tax cannot be waived.
your 2014 Connecticut income tax return or 100% of the income
Penalty for Late Payment or Late Filing
tax shown on your 2013 Connecticut income tax return.
The penalty for late payment or underpayment of income or use
If you fi le a 2014 Connecticut income tax return on or before
tax is 10% of the tax due. If a request for an extension of time to
March 1, 2015, and pay in full the amount computed on the return
fi le has been granted, you can avoid a penalty for failure to pay
as payable on or before that date, you will not be charged interest
the full amount due by the original due date if you:
for underpayment of estimated tax.
• Pay at least 90% of the income tax shown to be due on the return
Farmers or fi shermen who use these special rules must complete
on or before the original due date of the return; and
and attach Form CT-2210, Underpayment of Estimated Tax by
• Pay the balance due with the return on or before the extended
Individuals, Trusts, and Estates, to their Connecticut income tax
due date. If you fi le your return electronically and pay your
return to avoid being billed for interest on the underpayment of
balance due by check, then your check must be postmarked on
estimated income tax. Check Box D of Form CT-2210, Part I, and
whichever is earlier: the date of acceptance of the electronic
the box for Form CT-2210 on the front of Form CT-1040NR/PY.
return or the extended due date.
See Informational Publication 2010(16), Farmer’s Guide to Sales
If no tax is due, DRS may impose a $50 penalty for the late fi ling
and Use Taxes, Motor Vehicle Fuels Tax, Estimated Income Tax,
of any return or report that is required by law to be fi led.
and Withholding Tax, or Informational Publication 2009(14),
Fisherman’s Guide to Sales and Use Taxes and Estimated Income Tax.
Penalty for Failure to File
Filing Form CT-2210
If you do not fi le your return and DRS fi les a return for you,
the penalty for failure to fi le is 10% of the balance due or $50,
You may be charged interest if your 2013 Connecticut income
whichever is greater. If you are required to fi le Form CT-1040X,
tax (after tax credits) minus Connecticut tax withheld is
Amended Connecticut Income Tax Return for Individuals, and fail
$1,000 or more. Use Form CT-2210 to calculate interest on the
to do so, a penalty may be imposed.
underpayment of estimated tax. Form CT-2210 and detailed
instructions are available from DRS. However, this is a complex
Waiver of Penalty
form and you may prefer to have DRS calculate the interest. If so,
To make a waiver of penalty request, taxpayers must complete and
do not fi le Form CT-2210 and DRS will send you a bill.
submit Form DRS-PW, Request for Waiver of Civil Penalty, to
the Department of Revenue Services, Operations Bureau/Penalty
Interest and Penalties
Waiver. Taxpayers may mail Form DRS-PW to the address listed
In general, interest and penalty apply to any portion of the tax not
below or fax it to the Penalty Waiver Unit at 860-297-4797.
paid on or before the original due date of the return.
Department of Revenue Services
Operations Bureau/Penalty Waiver
Interest
PO Box 5089
If you do not pay the tax when due, you will owe interest at 1%
Hartford CT 06102-5089
per month or fraction of a month until the tax is paid in full.
DRS will not consider a penalty waiver request unless it is
QRCs
accompanied by a fully completed and properly executed Form
for DRS
DRS-PW. For detailed information on the penalty waiver process,
publications
see Policy Statement 2013(5), Requests for Waiver of Civil
referenced
Penalties.
on this
page.
IP 2010(16)
IP 2009(14)
PS 2013(5)
Page 12
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