Form Ct-1040es - Estimated Connecticut Income Tax Payment Coupon For Individuals - 2012
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6Department of Revenue Services
Form CT-1040ES
State of Connecticut
2012 Estimated Connecticut Income Tax Payment Coupon for Individuals
(Rev. 1/12)
General Instructions
who is required to make estimated income tax payments, you will
be required to make only one payment. Your installment is due on
Who Should File This Coupon: Use this coupon if you are required
or before January 15, 2013, for the 2012 taxable year. The required
to make estimated income tax payments for the 2012 taxable year and
installment is the lesser of 66 2/3% of the income tax shown on your
you do not receive a preprinted coupon package from the Department
2012 Connecticut income tax return or 100% of the income tax shown
of Revenue Services (DRS). Coupon packages are mailed in
on your 2011 Connecticut income tax return. See Informational
mid-January to those who made estimated income tax payments in
Publication 2010(16), Farmer’s Guide to Sales and Use Taxes, Motor
the prior year.
Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax.
Nonresidents and Part-Year Residents: Nonresident individuals
Annualized Income Installment Method: If your income varies
are subject to Connecticut income tax on their Connecticut-sourced
throughout the year, you may be able to reduce or eliminate the
income. Part-year residents are taxed on all income received while
amount of your estimated tax payment for one or more periods by
a resident of Connecticut and on income received from Connecticut
using the annualized income installment method. See Informational
sources while a nonresident. Connecticut-sourced income includes
Publication 2011(23), A Guide to Calculating Your Annualized
but is not limited to income from a business, profession, occupation,
Estimated Income Tax Installments and Worksheet CT-1040AES.
or trade conducted in this state as well as income from the rental or
sale of real or tangible property located in Connecticut.
Interest: You may be charged interest if you did not pay enough tax
through withholding or estimated payments, or both, by any installment
If you are a spouse in a same-sex marriage you must recalculate your
due date. This is true even if you are due a refund when you fi le your tax
federal adjusted gross income as if your fi ling status for federal income
return. Interest is calculated separately for each installment. Therefore,
tax purposes were married fi ling jointly or married fi ling separately.
you may owe interest for an earlier installment even if you paid enough
Except as otherwise noted, any reference in these instructions to
tax later to make up for the underpayment. Interest at 1% per month
fi ling jointly includes fi ling jointly for federal and Connecticut and
or fraction of a month will be added to the tax due until the earlier of
fi ling jointly for Connecticut only. Likewise, fi ling separately includes
April 15, 2013, or the date on which the underpayment is paid.
fi ling separately for federal and Connecticut and fi ling separately for
If you fi le your income tax return for the 2012 taxable year on or before
Connecticut only.
January 31, 2013, and pay in full the amount computed on the return
Who Is Required to Make Estimated Payments: You must make
as payable on or before that date, you will not be charged interest for
estimated income tax payments if your Connecticut income tax (after
failing to make the estimated payment due January 15, 2013.
tax credits) minus Connecticut tax withheld is $1,000 or more and
A farmer or fi sherman who fi les a 2012 Connecticut income tax return
you expect your Connecticut income tax withheld to be less than your
on or before March 1, 2013, and pays in full the amount computed
required annual payment for the 2012 taxable year.
on the return as payable on or before that date, will not be charged
Your required annual payment is the lesser of:
interest for underpayment of estimated tax.
• 90% of the income tax shown on your 2012 Connecticut income
Worksheet Instructions
tax return; or
Line 2: Enter the total of your estimated allowable Connecticut
• 100% of the income tax shown on your 2011 Connecticut income
modifi cations. See instructions for Schedule 1 - Modifi cations to
tax return if you fi led a 2011 Connecticut income tax return that
Federal Adjusted Gross Income (AGI) of Form CT-1040 or Form
covered a 12-month period.
CT-1040NR/PY for information about allowable modifi cations.
You do not have to make estimated income tax payments if you were a:
Social Security Benefi t Adjustment: If your required Connecticut
• Connecticut resident during the 2011 taxable year and you did
income tax return fi ling status is single or fi ling separately and you
not fi le a 2011 income tax return because you had no Connecticut
expect your 2012 federal adjusted gross income will be less than
income tax liability; or
$50,000, enter as a subtraction the amount of federally taxable Social
• Nonresident or part-year resident with Connecticut source income
Security benefi ts you expect to report on your 2012 federal Form 1040,
during the 2011 taxable year and you did not fi le a 2011 income
Line 20b, or federal Form 1040A, Line 14b. If your required
tax return because you had no Connecticut income tax liability.
Connecticut income tax return fi ling status is fi ling jointly, qualifying
If you were a nonresident or part-year resident and you did not have
widow(er) with dependent child, or head of household and you
Connecticut-sourced income during the 2011 taxable year, then you
expect your federal adjusted gross income will be less than
must use 90% of the income tax shown on your 2012 Connecticut
$60,000, enter as a subtraction the amount of federally taxable
income tax return as your required annual payment.
Social Security benefi ts you expect to report on your 2012 federal
Form 1040, Line 20b, or federal Form 1040A, Line 14b. If you expect your
When to File: Estimated payments for the 2012 taxable year are
federal adjusted gross income will be above the threshold for your fi ling
due on or before April 15, June 15, September 15, 2012, and
status, complete the Social Security Benefi t Adjustment Worksheet on
January 15, 2013. Fiscal year fi lers should follow federal fi ling dates.
Page 3 and include the amount from Line F on Line 2.
If the due date falls on a Saturday, Sunday, or legal holiday, the next
business day is the due date. An estimate will be considered timely fi led
Line 3: Nonresidents and Part-Year Residents Only: If your
if received or if the date shown by the U.S. Postal Service cancellation
Connecticut-sourced income is greater than your Connecticut adjusted
mark is on or before the due date.
gross income, enter your Connecticut-sourced income on this line.
Visit the DRS website at to make your estimated
Line 5: Apportionment Factor: Nonresidents and part-year residents,
payments online and receive immediate confirmation that your
if your Connecticut-sourced income is greater than or equal to your
payment was timely fi led.
Connecticut adjusted gross income, enter 1.0000. If your Connecticut-
How Much Should I Pay: Complete the 2012 Estimated Connecticut
sourced income is less than your Connecticut adjusted gross income,
Income Tax Worksheet on Page 2 to calculate your required annual
complete the following calculation and enter the result on Line 5.
payment.
Connecticut-Sourced Income
= Line 5
Special Rules for Farmers and Fishermen: If you are a farmer
Connecticut Adjusted Gross Income (Line 3)
or fi sherman (as defi ned in Internal Revenue Code §6654(i)(2))
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