Form Ct-2210 - Underpayment Of Estimated Income Tax By Individuals, Trusts, And Estates - 2012 Page 5
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8Form CT-2210 Instructions
Do not fi le this form unless:
If you were a part-year resident who moved into Connecticut in 2012
and you cannot use the prior year tax liability as the basis of the required
• You checked one of the boxes in Part I; or
annual payment, you may benefi t by using the annualized installment
• You wish to calculate and pay the interest you owe with your return.
method to report Connecticut-sourced income in the period(s) in which
If you do not fi le this form, the Department of Revenue Services (DRS)
it was earned.
will calculate interest on any underpayment of estimated tax you owe
Box B: Check this box if your estimated tax payments were based on
and send you a bill. The interest on the underpayment of estimated
the tax shown on your 2011 Connecticut income tax return and your
tax will stop accruing on the earlier of the date you pay your total tax
fi ling status changed from last year. See Changes in Filing Status in
liability or April 15, 2013.
Part II, Line 5.
Any reference in these instructions to fi ling jointly includes fi ling jointly
Box C: Check this box if you want income tax withheld in 2012 to
for federal and Connecticut and fi ling jointly for Connecticut only.
be applied when it was actually withheld rather than in four equal
Likewise, fi ling separately includes fi ling separately for federal and
installments. See instructions for Part III, Line 11 and Line 13.
Connecticut and fi ling separately for Connecticut only.
Box D: Check this box if you are a farmer or fi sherman and:
When My Payments Are Due: In general, four equal installments of
• You are required to make only one installment of estimated
estimated tax are required on April 15, June 15, September 15, and
Connecticut income tax; or
January 15. Fiscal year fi lers should follow federal fi ling dates. If the
due date falls on a Saturday, Sunday, or legal holiday, the next business
• You have fi led your tax return for the taxable year on or before
day is the due date.
March 1, 2013, and have paid the amount computed on the return
as payable for the taxable year. Stop here and do not complete
Estates and certain trusts are required to make estimated income tax
Part II and Part III.
payments as stated above for any taxable year ending two or more
years after the date of the decedent’s death. For additional information
Attach Form CT-2210 to your Connecticut income tax return and
on when certain trusts are required to make estimated income tax
check the box for Form CT-2210 on the front of Form CT-1040 or
payments, see IRC §§671 through 679.
CT-1040NR/PY.
Special Rules for Farmers and Fishermen: If you are a farmer or
Box E: Check this box if you were a part-year resident or nonresident
fi sherman, as defi ned in IRC §6654(i)(2), your required annual payment
of Connecticut during the 2011 taxable year, did not have Connecticut-
is the lesser of:
sourced income, and were not required to fi le a Connecticut income
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• 66
/
% of the income tax shown on your 2012 Connecticut income
tax return. If you check Box E, you must use 90% of your 2012 income
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tax return; or
tax as your required annual payment.
• 100% of the income tax shown on your 2011 Connecticut income tax
Box F: Check this box if you were a Connecticut resident during the
return, if you fi led a 2011 income tax return that covered a 12-month
entire 2011 taxable year and you did not fi le a 2011 Connecticut income
period.
tax return because you did not have a Connecticut income tax liability.
Farmers and fi shermen are required to make only one installment
Box G: Check this box if you were a part-year resident or nonresident
of estimated income tax for the taxable year. If you are a farmer or
of Connecticut during the 2011 taxable year and you had Connecticut-
fi sherman, you must do one of the following:
sourced income in 2011, but you did not fi le a 2011 Connecticut income
• Pay the required installment on or before January 15, 2013; or
tax return because you did not have a Connecticut income tax liability.
• File your 2012 Connecticut income tax return on or before
See the instruction booklet for Form CT-1040 or Form CT-1040NR/PY for
March 1, 2013, and pay the full amount computed on the return. In
fi ling requirements and the gross income test. The instructions for Form
this case, do not make an estimated income tax payment for 2012.
CT-1040NR/PY also list examples of Connecticut-sourced income.
See the instructions for Box D.
Part II: Required Annual Payment
Part I: Reasons for Filing
Line 1: Enter the amount of income tax shown on your 2012 Connecticut
Complete Part I only if one of the following boxes applies to you. By
income tax return (Form CT-1040, Line 14; Form CT-1040NR/PY,
checking the box that applies to you, you may be able to reduce or
Line 16; or Form CT-1041, Line 9). Do not subtract estimated payments
eliminate interest charges that would otherwise accrue if we calculated
or Connecticut tax withheld in 2012.
the interest for you under the normal requirements for making estimated
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Line 2: Farmers and fi shermen multiply Line 1 by 66
/
%.
tax payments. If you checked any of the boxes in Part I, also be
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sure to check the box for Form CT-2210 on the front page of your
Line 3: Enter Connecticut income tax withheld in 2012. Do not enter
Form CT-1040, Form CT-1041, or Form CT-1040NR/PY.
any estimated tax payments or taxes withheld for the Internal Revenue
Service (IRS) or other jurisdictions.
You may only use 100% of your 2011 Connecticut income tax to
calculate your required annual payment if:
Line 5: If your fi ling status was the same on your 2011 and 2012
• You fi led a 2011 Connecticut income tax return that covered a
Connecticut income tax returns and your 2011 Connecticut income
12-month period; or
tax return covered a 12-month period, enter 100% of the income tax
• During the 2011 taxable year, you were a resident, part-year resident,
shown on your 2011 Connecticut income tax return (Form CT-1040,
or nonresident with Connecticut-sourced income and you did not fi le
Line 14, or Form CT-1040NR/PY, Line 16, CT-1041, Line 9).
a 2011 Connecticut income tax return because you did not have a
If you did not fi le a 2011 Connecticut income tax return because you
Connecticut income tax liability. See Part II, Line 5, for instructions
did not have a Connecticut income tax liability and you were a resident,
on calculating your required annual payment.
nonresident, or part-year resident in 2011 with Connecticut-sourced
Box A: Check this box if you are using the annualized income
income, enter “0.”
installment method. If your income fl uctuated during the year, this
If you were a Connecticut part-year resident or nonresident in 2011
method may reduce or eliminate the amount of one or more required
and you did not have Connecticut-sourced income during the 2011
quarterly payments. See instructions for Schedule A.
taxable year, leave Line 5 blank and enter the amount from Line 2 as
your required annual payment on Line 6.
Form CT-2210 Instructions (Rev. 12/12)
Page 5 of 8
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