Form Ct-1040 Nr/py - Connecticut Nonresident And Part-Year Resident Income Tax Return And Instructions - 2012 Page 12
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56Estimated Tax Payments
preprinted with your name, address, and SSN. To ensure your
payments are properly credited, use the preprinted coupons.
You must make estimated income tax payments if your Connecticut
income tax (after tax credits) minus Connecticut tax withheld is
If you did not make estimated tax payments in 2012, use Form
$1,000 or more, and you expect your Connecticut income tax
CT-1040ES to make your fi rst estimated income tax payment. If
withheld to be less than your required annual payment for the
you fi le this form, additional preprinted coupons will be mailed
2013 taxable year.
to you. Form CT-1040ES is available on the DRS website at
Your required annual payment for the 2013 taxable year is the
lesser of:
To avoid making estimated tax payments, you may request that
your employer withhold additional amounts from your wages
• 90% of the income tax shown on your 2013 Connecticut income
to cover the taxes on other income. You can make this change
tax return; or
by giving your employer a revised Form CT-W4, Employee’s
• 100% of the income tax shown on your 2012 Connecticut
Withholding Certifi cate. For help in determining the correct
income tax return if you fi led a 2012 Connecticut income tax
amount of Connecticut withholding to be withheld from your
return that covered a 12-month period.
wage income, see Informational Publication 2013(7), Is My
You do not have to make estimated income tax payments if:
Connecticut Withholding Correct?
• You were a Connecticut resident during the 2012 taxable year
Special Rules for Farmers and Fishermen
and you did not fi le a 2012 income tax return because you had
If you are a farmer or fi sherman (as defi ned in I.R.C. §6654(i)(2))
no Connecticut income tax liability; or
who is required to make estimated income tax payments, you
• You were a nonresident or part-year resident with Connecticut-
must make only one payment. Your payment is due on or before
sourced income during the 2012 taxable year and you did not
January 15, 2014, for the 2013 taxable year. The required
fi le a 2012 income tax return because you had no Connecticut
2
installment is the lesser of 66
/
% of the income tax shown on
3
income tax liability.
your 2013 Connecticut income tax return or 100% of the income
If you were a nonresident or part-year resident and you did not
tax shown on your 2012 Connecticut income tax return.
have Connecticut-sourced income during the 2012 taxable year,
A farmer or fi sherman who fi les a 2013 Connecticut income tax
your required annual payment is 90% of the income tax shown
return on or before March 1, 2014, and pays in full the amount
on your 2013 Connecticut income tax return.
computed on the return as payable on or before that date, will not
Annualized Income Installment Method
be charged interest for underpayment of estimated tax.
If your income varies throughout the year, you may be able to
Farmers or fi shermen who use these special rules must complete
reduce or eliminate the amount of your estimated tax payment for
and attach Form CT-2210, Underpayment of Estimated Tax by
one or more periods by using the annualized income installment
Individuals, Trusts, and Estates, to their Connecticut income tax
method. See Informational Publication 2012(16), A Guide to
return to avoid being billed for interest on the underpayment
Calculating Your Annualized Estimated Income Tax Installments
of estimated income tax. Be sure to check Box D of Form
and Worksheet CT-1040 AES.
CT-2210, Part I, and the box for Form CT-2210 on the front of
Form CT-1040NR/PY. See Informational Publication 2010(16),
Filing Form CT-1040ES
Farmer’s Guide to Sales and Use Taxes, Motor Vehicle Fuels Tax,
You may fi le and pay your Connecticut estimated tax using the
Estimated Income Tax, and Withholding Tax, or Informational
TSC. Visit our website at for more information.
Publication 2009(14), Fisherman’s Guide to Sales and Use Taxes
You may pay your 2013 estimated Connecticut income tax
and Estimated Income Tax.
payments by credit card.
Interest on Underpayment of Estimated Tax
Use Form CT-1040ES, Estimated Connecticut Income Tax
You may be charged interest if you did not pay enough tax
Payment Coupon for Individuals, to make estimated Connecticut
through withholding or estimated payments, or both, by any
income tax payments for 2013 using a paper return. If you made
installment due date. This is true even if you are due a refund
estimated tax payments in 2012, you will automatically receive
when you fi le your tax return. Interest is calculated separately for
coupons for the 2013 taxable year in mid-January. They will be
2013 Estimated Tax Due Dates
Due dates of installments and the amount of required payments for 2013 calendar year taxpayers are:
April 15, 2013
25% of your required annual payment
25% of your required annual payment (A total of 50% of your required annual
June 15, 2013
payment should be paid by this date.)
25% of your required annual payment (A total of 75% of your required annual
September 15, 2013
payment should be paid by this date.)
25% of your required annual payment (A total of 100% of your required annual
January 15, 2014
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.
Page 12
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