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Department of Revenue Services

Form CT-1040ES

State of Connecticut

2011 Estimated Connecticut Income Tax Payment Coupon for Individuals

(Rev. 12/10)

General Instructions

How Much Should I Pay: Complete the 2011 Estimated Connecticut

Income Tax Worksheet on Page 2 to calculate your required annual

Who Should File This Coupon: Use this coupon if you are required

payment.

to make estimated income tax payments for the 2011 taxable year and

you do not receive a preprinted coupon package from the Department

Special Rules for Farmers and Fishermen: If you are a farmer

of Revenue Services (DRS). Coupon packages are mailed in

or ﬁ sherman (as deﬁ ned in Internal Revenue Code §6654(i)(2))

mid-January to those who made estimated income tax payments in

who is required to make estimated income tax payments, you will

the prior year.

be required to make only one payment. Your installment is due on

or before January 15, 2012, for the 2011 taxable year. The required

Nonresidents and Part-Year Residents: Nonresident individuals

installment is the lesser of 66% of the income tax shown on your

are subject to Connecticut income tax on their Connecticut-sourced

2011 Connecticut income tax return or 100% of the income tax shown

income. Part-year residents are taxed on all income received while

on your 2010 Connecticut income tax return. See Informational

a resident of Connecticut and on income received from Connecticut

Publication 2010(16), Farmer’s Guide to Sales and Use Taxes, Motor

sources while a nonresident. Connecticut-sourced income includes

Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax.

but is not limited to income from a business, profession, occupation,

or trade conducted in this state as well as income from the rental or

Annualized Income Installment Method: If your income varies

sale of real or tangible property located in Connecticut.

throughout the year, you may be able to reduce or eliminate the

amount of your estimated tax payment for one or more periods by

If you are a party to a civil union recognized under Connecticut law

using the annualized income installment method. See Informational

or a spouse in a marriage recognized under Public Act 2009-13, you

Publication 2010(28), A Guide to Calculating Your Annualized

must recalculate your federal adjusted gross income as if your ﬁ ling

Estimated Income Tax Installments and Worksheet CT-1040AES.

status for federal income tax purposes were married ﬁ ling jointly or

Interest: You may be charged interest if you did not pay enough tax

married ﬁ ling separately. Unless otherwise noted, any reference in

through withholding or estimated payments, or both, by any installment

these instructions to a spouse also refers to a party to a civil union.

due date. This is true even if you are due a refund when you ﬁ le your tax

Except as otherwise noted, any reference in these instructions to

return. Interest is calculated separately for each installment. Therefore,

ﬁ ling jointly includes ﬁ ling jointly for federal and Connecticut and

you may owe interest for an earlier installment even if you paid enough

ﬁ ling jointly for Connecticut only. Likewise, ﬁ ling separately includes

tax later to make up for the underpayment. Interest at 1% per month

ﬁ ling separately for federal and Connecticut and ﬁ ling separately for

or fraction of a month will be added to the tax due until the earlier of

Connecticut only.

April 15, 2012, or the date on which the underpayment is paid.

Who Is Required to Make Estimated Payments: You must make

If you ﬁ le your income tax return for the 2011 taxable year on or before

estimated income tax payments if your Connecticut income tax (after

January 31, 2012, and pay in full the amount computed on the return

tax credits) minus Connecticut tax withheld is $1,000 or more and

as payable on or before that date, you will not be charged interest for

you expect your Connecticut income tax withheld to be less than your

failing to make the estimated payment due January 15, 2012.

required annual payment for the 2011 taxable year.

A farmer or ﬁ sherman who ﬁ les a 2011 Connecticut income tax return

Your required annual payment is the lesser of:

on or before March 1, 2012, and pays in full the amount computed

• 90% of the income tax shown on your 2011 Connecticut income

on the return as payable on or before that date, will not be charged

tax return; or

interest for underpayment of estimated tax.

• 100% of the income tax shown on your 2010 Connecticut income

Worksheet Instructions

tax return if you ﬁ led a 2010 Connecticut income tax return that

Line 2: Enter the total of your estimated allowable Connecticut

covered a 12-month period.

modifications. See instructions for Schedule 1 - Modifications

to Federal Adjusted Gross Income of Form CT-1040 or Form

You do not have to make estimated income tax payments if:

CT-1040NR/PY for information about allowable modiﬁ cations.

• You were a Connecticut resident during the 2010 taxable year

Social Security Benefit Adjustment: Parties to a civil union

and you did not ﬁ le a 2010 income tax return because you had no

recognized under Connecticut law or spouses in a marriage recognized

Connecticut income tax liability; or

under Public Act 2009-13 must recompute their federal adjusted gross

• You were a nonresident or part-year resident with Connecticut

income as if their ﬁ ling status for federal income tax purposes were

source income during the 2010 taxable year and you did not ﬁ le a

married ﬁ ling jointly or married ﬁ ling separately.

2010 income tax return because you had no Connecticut income

tax liability.

If your required Connecticut income tax return filing status is

single or filing separately and you expect your 2011 federal

If you were a nonresident or part-year resident and you did not have

adjusted gross income will be less than $50,000, enter as a

Connecticut-sourced income during the 2010 taxable year, then you

subtraction the amount of federally taxable Social Security

must use 90% of the income tax shown on your 2011 Connecticut

beneﬁ ts you expect to report on your 2011 federal Form 1040,

income tax return as your required annual payment.

Line 20b, or federal Form 1040A, Line 14b. If your required

When to File: Estimated payments for the 2011 taxable year are

Connecticut income tax return ﬁ ling status is ﬁ ling jointly, qualifying

due on or before April 15, June 15, September 15, 2011, and

widow(er) with dependent child, or head of household and you

January 15, 2012. Fiscal year ﬁ lers should follow federal ﬁ ling dates.

expect your federal adjusted gross income will be less than

If the due date falls on a Saturday, Sunday, or legal holiday, the next

$60,000, enter as a subtraction the amount of federally taxable

business day is the due date. An estimate will be considered timely

Social Security beneﬁ ts you expect to report on your 2011 federal

ﬁ led if received or if the date shown by the U.S. Postal Service

Form 1040, Line 20b, or federal Form 1040A, Line 14b. If you expect your

cancellation mark is on or before the due date. Visit the DRS website at

federal adjusted gross income will be above the threshold for your ﬁ ling

to make your estimated payments online and receive

status, complete the Social Security Beneﬁ t Adjustment Worksheet on

immediate conﬁ rmation that your payment was timely ﬁ led.

Page 4 and include the amount from Line F on Line 2.

Form Ct-1040es - Estimated Connecticut Income Tax Payment Coupon For Individuals - 2011

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