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Line 9: If you expect to owe federal alternative minimum tax for the

Line 3: Nonresidents and Part-Year Residents Only: If your

Connecticut-sourced income is greater than your Connecticut adjusted

2011 taxable year, you may also owe Connecticut alternative minimum

gross income, enter your Connecticut-sourced income on this line.

tax. Enter your estimated Connecticut alternative minimum tax liability.

See instructions for Form CT-6251, Connecticut Alternative Minimum

Line 5: Apportionment Factor: Nonresidents and part-year residents,

Tax Return - Individuals.

if your Connecticut-sourced income is greater than or equal to your

Line 11: Enter estimated allowable Connecticut income tax credit(s). Enter

Connecticut adjusted gross income, enter 1.0000. If your Connecticut-

“0” if you are not entitled to a credit. (Credit for a prior year alternative

sourced income is less than your Connecticut adjusted gross income,

minimum tax is not allowed if you entered an amount on Line 9.) See

complete the following calculation and enter the result on Line 5.

instructions for Schedule CT-IT Credit, Income Tax Credit Summary.

Connecticut-Sourced Income

= Line 5

Line 14: If your 2010 Connecticut income tax return covered a

Connecticut Adjusted Gross Income (Line 3)

12-month period, enter 100% of the income tax shown on your

Do not enter a number that is less than zero or greater than 1. If the

return (from Form CT-1040, Line 14, or Form CT-1040NR/PY,

result is less than zero, enter “0”; if greater than 1 enter 1.0000. Round

Line 16). If you were a resident during the 2010 taxable year and

to four decimal places.

you did not ﬁ le a 2010 Connecticut income tax return because you

Line 7: Residents and Part-Year Residents Only: Enter estimated

had no Connecticut income tax liability, enter “0.” If you were a

allowable credit for income taxes paid to qualifying jurisdictions.

nonresident or part-year resident during the 2010 taxable year with

Enter “0,” if not applicable. See instructions for Schedule 2 - Credit

Connecticut-sourced income and you did not ﬁ le a 2010 Connecticut

for Income Taxes Paid to Qualifying Jurisdictions of Form CT-1040 or

income tax return because you had no Connecticut income tax

Form CT-1040NR/PY.

liability, enter “0.” All other taxpayers must leave Line 14 blank.

2011 Estimated Connecticut Income Tax Worksheet

1. Federal adjusted gross income you expect in the 2011 taxable year from 2011 federal Form 1040ES, 2011 Estimated

Tax Worksheet, Line 1 .......................................................................................................................................................1. ________________

2. Allowable Connecticut modiﬁ cations: Additions or subtractions, see instructions, Page 1. ............................................... 2. ________________

3. Connecticut adjusted gross income: Combine Line 1 and Line 2. ..................................................................................... 3. ________________

Nonresidents and part-year residents: Enter your Connecticut-sourced income if greater than your Connecticut adjusted gross income.

4. Connecticut income tax: Complete the Tax Calculation Schedule below. ......................................................................... 4. ________________

5. Apportionment factor: Connecticut residents enter 1.0000. Nonresidents and part-year residents, see instructions above. 5. ________________

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6. Multiply Line 5 by Line 4. ................................................................................................................................................... 6. ________________

7. Credit for income taxes paid to qualifying jurisdictions: See instructions above. ............................................................... 7. ________________

8. Subtract Line 7 from Line 6. ............................................................................................................................................... 8. ________________

9. Estimated Connecticut alternative minimum tax: See instructions above. ........................................................................ 9. ________________

10. Add Line 8 and Line 9. ......................................................................................................................................................10. ________________

11. Estimated allowable credits from Schedule CT-IT Credit: See instructions above. .......................................................... 11. ________________

12. Total estimated income tax: Subtract Line 11 from Line 10. .............................................................................................12. ________________

13. Multiply Line 12 by 90% (66% for farmers and ﬁ shermen). ...........................................................................................13. ________________

14. Enter 100% of the income tax shown on your 2010 Connecticut income tax return. See instructions above. .................14. ________________

15. Enter the lesser of Line 13 or Line 14. If Line 14 is blank, enter the amount from Line 13.

This is your required annual payment. See caution below. ..........................................................................................15. ________________

Caution: Generally, you may owe interest if you do not prepay (through timely estimates, withholding, or both) the lesser of 100% of the income tax shown on

your 2010 Connecticut income tax return or 90% of the income tax shown on your 2011 Connecticut income tax return. To avoid interest charges, make sure

your estimate is as accurate as possible. You may prefer to pay 100% of the income tax shown on your 2010 Connecticut income tax return.

16. Connecticut income tax withheld or expected to be withheld during the 2011 taxable year .............................................16. ________________

17. Subtract Line 16 from Line 15. If zero or less or if Line 12 minus Line 16 is less than $1,000, no estimated payment is required. ...17. ________________

18. Installment amount............................................................................................................................................................18. ________________

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19. Multiply Line 17 by Line 18. Pay this amount for each installment. .................................................................................19. ________________

Tax Calculation Schedule

1. Enter the amount from Line 3 of the 2011 Estimated Connecticut Income Tax Worksheet.

2. Enter personal exemption from Table A, Exemptions, Page 3.

3. Connecticut taxable income: Subtract Line 2 from Line 1. If less than zero, enter “0.”

4. Connecticut income tax from Table B, Connecticut Income Tax, Page 3

5. Enter decimal amount from Table C, Personal Tax Credits, Page 3. If zero, enter “0.”

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6. Multiply the amount on Line 4 by the decimal amount on Line 5.

7. Connecticut income tax: Subtract Line 6 from Line 4. Enter this amount on Line 4,

2011 Estimated Connecticut Income Tax Worksheet, above.

Form CT-1040ES (Rev. 12/10)

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