Form Ct 1040Es PDF Details

Form Ct 1040Es is a form that needs to be filled out in order to receive an exemption from state income tax. This form can be filed by Connecticut residents who meet the following criteria: they are not married, their taxable income is less than $15,000, and they do not have any dependent children. There are a few other eligibility requirements, so be sure to read the instructions carefully before completing the form. If you think you qualify for an exemption from state income tax, make sure to fill out Form Ct 1040Es and submit it to the Connecticut Department of Revenue Services.

You'll discover information about the type of form you need to fill out in the table. It will tell you the time it should take to finish form ct 1040es, exactly what fields you need to fill in and a few other specific details.

QuestionAnswer
Form NameForm Ct 1040Es
Form Length8 pages
Fillable?Yes
Fillable fields71
Avg. time to fill out16 min 12 sec
Other namesct es form, 2020 ct income tax forms, 2020 connecticut form, ct 2020 form

Form Preview Example

Department of Revenue Services State of Connecticut

Form CT-1040ES

2021

2021 Estimated Connecticut Income

(Rev. 01/21)

Tax Payment Coupon for Individuals

 

Complete this form in blue or black ink only. Please note that each form is year specific. To prevent any delay in processing your return, the correct year’s form must be submitted to the Department of Revenue Services (DRS).

Who Should File This Coupon: Use this coupon if you are required to make estimated income tax payments for the 2021 taxable year and you do not receive a preprinted coupon package from DRS. Coupon packages are mailed in mid-January to those who made estimated income tax payments in the prior year.

General Instructions

Nonresidents and Part‑Year Residents: Nonresident individuals are subject to Connecticut income tax on their Connecticut‑sourced income. Part‑year residents are taxed on all income received while a resident of Connecticut and on income received from Connecticut sources while a nonresident. Connecticut‑sourced income includes 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 sale of real or tangible property located in Connecticut.

Convenience of the Employer: Residents of states with a “convenience of the employer” test will be subject to similar rules for work performed for a Connecticut employer. Generally, in a state that applies this test, wages earned by a nonresident are allocated to the employer’s location unless the nonresident works from an out‑of‑state location due to the necessity of the employer rather than the convenience of the employee. For example, in determining whether income earned by a New York resident individual telecommuting for a Connecticut employer will be deemed Connecticut‑sourced income, Connecticut will apply the New York “convenience of the employer” test.

Who Is Required to Make Estimated Payments: You must make estimated income tax payments if:

1.Your Connecticut income tax, after taking into account your Connecticut tax withheld, and any Pass-Through Entity Tax Credit (PE Tax Credit) you are allowed to claim, is $1,000 or more; and

2.You expect your Connecticut income tax withheld (including any PE Tax Credit) to be less than your required annual payment for the 2021 taxable year.

Your required annual payment is the lesser of:

• 90% of the income tax shown on your 2021 Connecticut income tax return; or

• 100% of the income tax shown on your 2020 Connecticut income tax return if you filed a 2020 Connecticut income tax return that covered a 12‑month period.

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

• Connecticut resident during the 2020 taxable year and you did not file a 2020 income tax return because you had no Connecticut income tax liability; or

• Nonresident or part‑year resident with Connecticut-sourced income during the 2020 taxable year and you did not file a 2020 income tax

return because you had no Connecticut income tax liability.

If you were a nonresident or part‑year resident and you did not have Connecticut‑sourced income during the 2020 taxable year, then you must use 90% of the income tax shown on your 2021 Connecticut income tax

return as your required annual payment.

When to File: Estimated payments for the 2021 taxable year are due on or before April 15, June 15, September 15, 2021, and January 15, 2022. Fiscal year filers should follow federal filing dates. If the due date falls on a Saturday, Sunday, or legal holiday, your estimated payment will be considered timely if filed on the next business day. An estimate will be considered timely if received, or if the date shown by the U.S. Postal Service cancellation mark, is on or before the due date.

Visit the DRS website at portal.ct.gov/TSC to make your estimated payments online and receive immediate confirmation that your payment

was timely remitted.

How Much Should I Pay: Complete the 2021 Estimated Connecticut Income Tax Worksheet on Page 3 to calculate your required annual payment.

Special Rules for Farmers and Fishermen: If you are a farmer or fisherman (as defined in Internal Revenue Code § 6654(i)(2)) who is required to make estimated income tax payments, you will be required to make only one payment. Your installment is due on or before January 15, 2022, for the 2021 taxable year. The required installment is the lesser of 662/3% of the income tax shown on your 2021 Connecticut income tax

Completing the Payment Coupon

Complete the attached payment coupons in blue or black ink only. You must enter all the required taxpayer identification information. Enter the payment amount below. In determining your payment amount, you may subtract from your installment amount any available overpayment of 2020 income tax.

Department of Revenue Services

State of Connecticut

PO Box 2932

Hartford CT 06104-2932

1040ES 0121W 01 9999

Your first name

Middle initial

Last name

 

 

 

 

 

Spouse’s first name

Middle initial

Last name

 

 

 

 

 

Form CT-1040ES

2021

Estimated Connecticut Income Tax Payment

(Rev. 01/21)

Coupon for Individuals

 

Your Social Security Number

Spouse’s Social Security Number

Mailing address (number and street), Apartment number, PO Box

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Due

date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(MM-DD-YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City, town, or post office

State

ZIP code

Payment amount

.00

See coupon instructions on back.

return or 100% of the income tax shown on your 2020 Connecticut income tax return. See Informational Publication 2018(19), Farmer’s Guide to Sales and Use Taxes, Motor Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax.

Members of Partnerships and Shareholders of S corporations: If you are a partner in a partnership or shareholder of an S corporation, you must continue to include your distributive or pro-rata share of income when determining your estimated payments. However, in determining your estimated payments, you take into account any PE Tax Credit you expect to claim for the 2021 taxable year.

In general, you are required to make estimated payments based upon 100% of your prior year tax or 90% of your current year tax. Because of the potential variability in your income and credits, you may prefer to pay 100% of the tax shown on your 2020 return to avoid underpayment interest (2210 interest). You are required to pay the full amount of your 2021 tax liability by April 15, 2022, either with a timely filed return or with an extension request. Otherwise, you may incur late payment penalties.

Annualized Income Installment Method: If your income varies throughout the year, you may be able to reduce or eliminate the amount of your estimated tax payment for one or more periods by using the annualized income installment method. See Informational Publication 2018(11),

A Guide to Calculating Your Annualized Estimated Income Tax Installments and Worksheet CT‑1040 AES.

Interest: You may be charged interest if you did not pay enough tax through withholding, estimated payments, or both, by the installment due date, or

if any PE Tax Credit reported to you on Schedule CT K‑1, Part III, Line 1, or Schedule CT‑1041 K‑1, Part IV, Line 1, is not sufficient to cover your tax liability by the installment due date. This is true even if you are due a refund when you file your tax return. Interest is calculated separately for each installment. Therefore, you may owe interest for an earlier installment even if you paid enough tax later to make up for the underpayment. Interest at 1% per month or fraction of a month will be added to the tax due until the earlier of April 15, 2022, or the date on which the underpayment is paid.

If you file your income tax return for the 2021 taxable year on or before January 31, 2022, and pay in full the amount computed on the return as payable on or before that date, you will not be charged interest for failing to make the estimated payment due January 15, 2022.

A farmer or fisherman who files a 2021 Connecticut income tax return on or before March 1, 2022, and pays in full the amount computed on the return as payable on or before that date, will not be charged interest for underpayment of estimated tax. See Payment Options, on Page 8.

Form CT‑1040ES (Rev. 01/21)

Worksheet Instructions

Line 2: Enter the total of your estimated allowable Connecticut modifications. See instructions for Schedule 1 - Modifications to Federal Adjusted Gross Income (AGI) of Form CT‑1040 or Form CT‑1040NR/PY for information about allowable modifications.

Social Security Benefit Adjustment: If your required Connecticut income tax return filing status is single or married filing separately, and you expect your 2021 federal adjusted gross income will be less than $75,000, enter as a subtraction the amount of federally taxable Social Security benefits you expect to report on your 2021 federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b.

If your required Connecticut income tax return filing status is married filing jointly, qualifying widow(er), or head of household, and you expect your federal adjusted gross income will be less than $100,000, enter as a subtraction the amount of federally taxable Social Security benefits you expect to report on your 2021 federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b.

If you expect your federal adjusted gross income will be above the threshold for your filing status, complete the Social Security Benefit Adjustment Worksheet on Page 4 and include the amount from Line F on Line 2.

Line 3: Nonresidents and Part-Year Residents Only: If your Connecticut‑sourced income is greater than your Connecticut adjusted gross income, enter your Connecticut‑sourced income on this line.

Line 5: Apportionment Factor: Nonresidents and part‑year residents, if your Connecticut‑sourced income is greater than or equal to your Connecticut adjusted gross income, enter 1.0000. If your Connecticut‑sourced income is less than your Connecticut adjusted gross income, complete the following calculation and enter the result on Line 5.

Connecticut-Sourced Income

= Line 5

Connecticut Adjusted Gross Income (Line 3)

Do not enter a number that is less than zero or greater than 1. If the result is less than zero, enter “0”; if greater than 1 enter 1.0000. Round to four decimal places.

Line 7: Residents and Part-Year Residents Only: Enter the estimated allowable credit for income taxes paid to qualifying jurisdictions. Enter “0,” if not applicable. See instructions for Schedule 2 - Credit for Income Taxes Paid to Qualifying Jurisdictions on Form CT‑1040 or Form CT‑1040NR/PY.

Line 9: If you expect to owe federal alternative minimum tax for the 2021 taxable year, you may also owe Connecticut alternative minimum tax. Enter

your estimated Connecticut alternative minimum tax liability. See instructions for Form CT‑6251, Connecticut Alternative Minimum Tax Return - Individuals.

Instructions continue on Page 8

Page 2 of 8

 

Form CT-1040ES - Tax Payment Coupon Instructions

See Payment Options, on Page 8.

Print all information. Include your spouse’s SSN, if married filing jointly.

Cut along dotted line and mail coupon and payment to the address below.

Make your check payable to Commissioner of Revenue Services.

Do not use staples.

DRS may submit your check to your bank electronically.

To ensure proper posting, write your SSN(s) (optional) and “2021 Form CT‑1040ES” on your check.

Send completed coupon and payment to­:

Department of Revenue Services

PO Box 2932

Hartford CT 06104-2932

2021 Estimated Connecticut Income Tax Worksheet

1.

Federal adjusted gross income you expect in the 2021 taxable year

 

 

(from 2021 federal Form 1040ES, 2021 Estimated Tax Worksheet, Line 1)

1.

2.

Allowable Connecticut modifications: Additions or subtractions (to your AGI). See instructions

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 Page 2

5.

 

6.

Multiply Line 5 by Line 4

6.

 

 

7.

Credit for income taxes paid to qualifying jurisdictions: See instructions

7.

 

 

 

 

8.

Subtract Line 7 from Line 6

8.

 

 

 

 

9.

Estimated Connecticut alternative minimum tax: See instructions

9.

 

 

 

 

10.

Add Line 8 and Line 9

10.

 

 

 

 

11.

Estimated allowable credit(s) from Schedule CT‑IT Credit: See instructions

11.

 

 

 

 

12.

Total estimated income tax: Subtract Line 11 from Line 10

12.

 

 

 

 

13.

Multiply Line 12 by 90% (662/3% for farmers and fishermen)

13.

 

 

 

 

14.

Enter 100% of the income tax shown on your 2020 Connecticut income tax return. See instructions

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, pass-through entity tax credit, or all) the lesser of 100% of the income tax shown on your 2020 Connecticut income tax return or 90% of the income tax shown on your 2021 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 2020 Connecticut income tax return.

16.

. ................Connecticut income tax withheld or expected to be withheld during the 2021 taxable year

 

 

 

 

 

16a. Estimated PE Tax Credit for taxable year 2021

16a.

 

 

 

 

 

 

 

 

17.

Subtract Lines 16 and 16a from Line 15. If zero (“0”) or less, no estimated payment is required. Or,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

. .................Subtract Lines 16 and 16a from Line 12. If less than $1,000, no estimated payment is required

 

 

 

 

 

18.

Installment amount

18.

 

 

 

 

 

 

25

 

19.

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

 

 

 

 

 

 

Tax Calculation Schedule

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Enter Connecticut AGI from 2021 Estimated Connecticut Income Tax Worksheet, Line 3

1.

 

 

 

 

 

 

 

 

.00

2.

Enter the exemption amount from Table A, Personal Exemptions. If zero, enter “0.”

2.

 

 

 

 

.00

3.

Connecticut Taxable Income: Subtract Line 2 from Line 1. If less than zero, enter “0.”

3.

 

 

 

 

.00

4.

Enter amount from Table B, Initial Tax Calculation

4.

 

 

 

 

.00

5.

Enter the phase-out amount from Table C, 3% Phase-Out Add-Back. If zero, enter “0.”

5.

 

 

 

 

.00

6.

Enter the recapture amount from Table D, Tax Recapture. If zero, enter “0.”

6.

 

 

 

 

.00

7.

Add Lines 4, 5, and 6

7.

 

 

 

 

.00

8.

Enter the decimal amount from Table E, Personal Tax Credits. If zero, enter “0.”

8.

 

 

.

 

 

 

9.

Multiply the amount on Line 7 by the decimal amount on Line 8

9.

 

 

 

 

.00

10.

Connecticut Income Tax: Subtract Line 9 from Line 7. Enter here and on 2021 Estimated

 

 

 

 

 

.00

 

 

 

 

 

 

Connecticut Income Tax Worksheet, Line 4

10.

 

 

 

 

 

 

 

 

 

 

 

 

 

Form CT-1040ES (Rev. 01/21)

Page 3 of 8

Social Security Benefit Adjustment Worksheet

Enter the amount you expect to enter on Form CT‑1040 or Form CT‑1040NR/PY, Line 1

 

.00

If your filing status is single or married filing separately, is the amount on Line 1 $75,000 or more?

Yes: Complete this worksheet.

No: Do not complete this worksheet. *

If your filing status is married filing jointly, qualifying widow(er), or head of household, is the amount on Line 1 $100,000 or more?

Yes: Complete this worksheet.

No: Do not complete this worksheet. *

*If you answered No to either question, enter as a subtraction modification on the 2021 Estimated Connecticut Income Tax Worksheet, Line 2, the amount of federally taxable Social Security benefits you expect to report on federal Form 1040, Line 6b, or federal Form 1040-SR, Line 6b.

A.Enter the amount you reported on federal Publication 505 **, Tax Withholding and Estimated

Tax, Worksheet 2‑2, Line 1. If Line A is zero or less, stop here. Otherwise, go to Line B

A.

B.Enter the amount you reported on federal Publication 505 **, Tax Withholding and Estimated

 

Tax, Worksheet 2‑2, Line 10. If Line B is zero or less, stop here. Otherwise, go to Line C

B.

C.

Enter the lesser of Line A or Line B

C.

D.

Multiply Line C by 25% (.25)

D.

E.

Expected taxable amount of Social Security benefits you reported on federal

 

 

Publication 505 **, Tax Withholding and Estimated Tax, Worksheet 2‑2, Line 19

E.

F.Social Security benefit adjustment: Subtract Line D from Line E. Enter the amount here and as a subtraction on the 2021 Estimated Connecticut Income Tax Worksheet, Line 2. If

Line D is greater than or equal to Line E, enter “0.”

F.

**To obtain federal Publication 505, visit the IRS website at www.irs.gov or call the IRS at 800‑829‑3676.

Form CT-1040ES (Rev. 01/21)

Page 4 of 8

Table A - Personal Exemptions for 2021 Taxable Year

Enter the exemption amount on the Tax Calculation Schedule, Line 2.

Use the filing status you expect to report on your 2021 Connecticut income tax return and your Connecticut AGI* (from Tax Calculation Schedule, Line 1) to determine your exemption.

 

 

Single

 

 

 

Married Filing Jointly or

 

Married Filing Separately

 

Head of Household

 

 

 

 

 

Qualifying Widow(er)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Connecticut AGI *

Exemption

Connecticut AGI *

Exemption

Connecticut AGI *

Exemption

Connecticut AGI *

Exemption

More Than

Less Than

 

 

More Than

Less Than

 

 

More Than

Less Than

 

 

More Than

Less Than

 

 

 

 

or Equal To

 

 

 

 

or Equal To

 

 

 

 

or Equal To

 

 

 

 

or Equal To

 

 

$

0

$30,000

$

15,000

$

0

$48,000

$

24,000

$

0

$24,000

$

12,000

$

0

$38,000

$

19,000

$

30,000

$31,000

$

14,000

$

48,000

$49,000

$

23,000

$

24,000

$25,000

$

11,000

$

38,000

$39,000

$

18,000

$

31,000

$32,000

$

13,000

$

49,000

$50,000

$

22,000

$

25,000

$26,000

$

10,000

$

39,000

$40,000

$

17,000

$

32,000

$33,000

$

12,000

$

50,000

$51,000

$

21,000

$

26,000

$27,000

$

9,000

$

40,000

$41,000

$

16,000

$

33,000

$34,000

$11,000

$

51,000

$52,000

$

20,000

$

27,000

$28,000

$

8,000

$

41,000

$42,000

$

15,000

$

34,000

$35,000

$

10,000

$

52,000

$53,000

$

19,000

$

28,000

$29,000

$

7,000

$

42,000

$43,000

$

14,000

$

35,000

$36,000

$

9,000

$

53,000

$54,000

$

18,000

$

29,000

$30,000

$

6,000

$

43,000

$44,000

$

13,000

$

36,000

$37,000

$

8,000

$

54,000

$55,000

$

17,000

$

30,000

$31,000

$

5,000

$

44,000

$45,000

$

12,000

$

37,000

$38,000

$

7,000

$

55,000

$56,000

$

16,000

$

31,000

$32,000

$

4,000

$

45,000

$46,000

$

11,000

$

38,000

$39,000

$

6,000

$

56,000

$57,000

$

15,000

$

32,000

$33,000

$

3,000

$

46,000

$47,000

$

10,000

$

39,000

$40,000

$

5,000

$

57,000

$58,000

$

14,000

$

33,000

$34,000

$

2,000

$

47,000

$48,000

$

9,000

$

40,000

$41,000

$

4,000

$

58,000

$59,000

$

13,000

$

34,000

$35,000

$

1,000

$

48,000

$49,000

$

8,000

$

41,000

$42,000

$

3,000

$

59,000

$60,000

$

12,000

$

35,000

and up

$

0

$

49,000

$50,000

$

7,000

$

42,000

$43,000

$

2,000

$

60,000

$61,000

$

11,000

 

 

 

 

 

$

50,000

$51,000

$

6,000

$

43,000

$44,000

$

1,000

$

61,000

$62,000

$

10,000

 

 

 

 

 

$

51,000

$52,000

$

5,000

$

44,000

and up

$

0

$

62,000

$63,000

$

9,000

 

 

 

 

 

$

52,000

$53,000

$

4,000

 

 

 

 

 

$

63,000

$64,000

$

8,000

 

 

 

 

 

$

53,000

$54,000

$

3,000

 

 

 

 

 

$

64,000

$65,000

$

7,000

 

 

 

 

 

$

54,000

$55,000

$

2,000

 

 

 

 

 

$

65,000

$66,000

$

6,000

 

 

 

 

 

$

55,000

$56,000

$

1,000

 

 

 

 

 

$

66,000

$67,000

$

5,000

 

 

 

 

 

$

56,000

and up

$

0

 

 

 

 

 

$

67,000

$68,000

$

4,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$

68,000

$69,000

$

3,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$

69,000

$70,000

$

2,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$

70,000

$71,000

$

1,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$

71,000

and up

$

0

 

 

 

 

 

 

 

 

 

 

*Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income.

Form CT-1040ES (Rev. 01/21)

Page 5 of 8

Table B - Initial Tax Calculation for 2021 Taxable Year

Enter the tax calculation amount on the Tax Calculation Schedule, Line 4 and continue to Line 5.

Use the filing status you expect to report on your 2021 Connecticut income tax return. This is the initial tax calculation of your tax liability. It does not include personal tax credits, the 3% phase-out or tax recapture.

Single or Married Filing Separately

If the amount on Line 3 of the Tax Calculation Schedule is:

Less than or equal to:

$ 10,000

3.00%

More than $10,000, but less than or equal to

$ 50,000

$300 plus 5.0% of the excess over $10,000

More than $50,000, but less than or equal to

$100,000

$2,300 plus 5.5% of the excess over $50,000

More than $100,000, but less than or equal to

$200,000

$5,050 plus 6.0% of the excess over $100,000

More than $200,000, but less than or equal to

$250,000

$11,050 plus 6.5% of the excess over $200,000

More than $250,000, but less than or equal to

$500,000

$14,300 plus 6.9% of the excess over $250,000

More than $500,000

$31,550 plus 6.99% of the excess over $500,000

Single or Married Filing Separately Examples:

Line 3 is $13,000, Line 4 is $450

$13,000 - $10,000

=

$3,000

$3,000 X .05

=

$150

$300 + $150

=

$450

Line 3 is $525,000, Line 4 is $33,298

$525,000 - $500,000

=

$25,000

$25,000 x .0699

=

$1,748

$31,550 + $1,748

=

$33,298

Married Filing Jointly/Qualifying Widow(er)

If the amount on Line 3 of the Tax Calculation Schedule is:

Less than or equal to:

$ 20,000

3.00%

More than $20,000, but less than or equal to

$100,000

$600 plus 5.0% of the excess over $20,000

More than $100,000, but less than or equal to

$200,000

$4,600 plus 5.5% of the excess over $100,000

More than $200,000, but less than or equal to

$400,000

$10,100 plus 6.0% of the excess over $200,000

More than $400,000, but less than or equal to

$500,000

$22,100 plus 6.5% of the excess over $400,000

More than $500,000, but less than or equal to

$1,000,000

$28,600 plus 6.9% of the excess over $500,000

More than $1,000,000

$63,100 plus 6.99% of the excess over $1,000,000

Married Filing Jointly/Qualifying Widow(er) Examples:

Line 3 is $22,500, Line 4 is $725

$22,500 - $20,000

=

$2,500

$2,500 x .05

=

$125

$600 + $125

=

$725

Line 3 is $1,100,000, Line 4 is $70,090

$1,100,000

- $1,000,000

= $100,000

$100,000 x

.0699

=

$6,990

$63,100 + $6,990

=

$70,090

Head of Household

If the amount on Line 3 of the Tax Calculation Schedule is:

Less than or equal to:

$ 16,000

3.00%

More than $16,000, but less than or equal to

$ 80,000

$480 plus 5.0% of the excess over $16,000

More than $80,000, but less than or equal to

$160,000

$3,680 plus 5.5% of the excess over $80,000

More than $160,000, but less than or equal to

$320,000

$8,080 plus 6.0% of the excess over $160,000

More than $320,000, but less than or equal to

$400,000

$17,680 plus 6.5% of the excess over $320,000

More than $400,000, but less than or equal to

$800,000

$22,880 plus 6.9% of the excess over $400,000

More than $800,000

$50,480 plus 6.99% of the excess over $800,000

Head of Household Examples:

Line 3 is $20,000, Line 4 is $680

$20,000 - $16,000

=

$4,000

$4,000 x .05

=

$200

$480 + $200

=

$680

Line 3 is $825,000, Line 4 is $52,228

$825,000 - $800,000

=

$25,000

$25,000 x .0699

=

$1,748

$50,480 + $1,748

=

$52,228

Table C - 3% Phase-Out Add-Back

Enter the phase-out amount on the Tax Calculation Schedule, Line 5.

Use the filing status you expect to report on your 2021 Connecticut income tax return and your Connecticut AGI * (Tax Calculation Schedule, Line 1) to determine your phase-out amount.

 

 

Single

 

 

 

Married Filing Jointly or

 

Married Filing Separately

 

Head of Household

 

 

 

 

 

Qualifying Widow(er)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Connecticut AGI*

 

3%

Connecticut AGI*

 

3%

Connecticut AGI*

3%

Connecticut AGI*

 

3%

More Than

Less Than

 

Phase-Out

More Than

Less Than

 

Phase-Out

More Than

Less Than

Phase-Out

More Than

Less Than

 

Phase-Out

 

 

or Equal To

 

Add-Back

 

 

or Equal To

 

Add-Back

 

 

or Equal To

Add-Back

 

 

or Equal To

 

Add-Back

$

0

$ 56,500

 

$

0

$

0

$100,500

$

0

$

0

$50,250

$

0

$

0

$ 78,500

 

$

0

$

56,500

$ 61,500

 

$

20

$100,500

$105,500

$

40

$

50,250

$52,750

$

20

$

78,500

$ 82,500

 

$

32

$

61,500

$ 66,500

 

$

40

$105,500

$110,500

$

80

$

52,750

$55,250

$

40

$

82,500

$ 86,500

 

$

64

$

66,500

$ 71,500

 

$

60

$110,500

$115,500

$

120

$

55,250

$57,750

$

60

$

86,500

$ 90,500

 

$

96

$

71,500

$ 76,500

 

$

80

$115,500

$120,500

$

160

$

57,750

$60,250

$

80

$

90,500

$ 94,500

 

$

128

$

76,500

$ 81,500

 

$

100

$120,500

$125,500

$

200

$

60,250

$62,750

$

100

$

94,500

$ 98,500

 

$

160

$

81,500

$ 86,500

 

$

120

$125,500

$130,500

$

240

$

62,750

$65,250

$

120

$

98,500

$102,500

$

192

$

86,500

$ 91,500

 

$

140

$130,500

$135,500

$

280

$

65,250

$67,750

$

140

$102,500

$106,500

$

224

$

91,500

$ 96,500

 

$

160

$135,500

$140,500

$

320

$

67,750

$70,250

$

160

$106,500

$110,500

$

256

$

96,500

$101,500

$

180

$140,500

$145,500

$

360

$

70,250

$72,750

$

180

$110,500

$114,500

$

288

$101,500

and up

$

200

$145,500

and up

$

400

$

72,750

and up

$

200

$114,500

and up

$

320

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income.

Form CT-1040ES (Rev. 01/21)

Page 6 of 8

Table D - Tax Recapture

Enter the recapture amount on the Tax Calculation Schedule, Line 6.

Use the filing status you expect to report on your 2021 Connecticut income tax return and your Connecticut AGI * (Tax Calculation Schedule, Line 1) to determine your recapture amount.

 

Single or Married Filing Separately

 

Married Filing Jointly or

 

 

 

Head of Household

 

 

 

 

 

 

 

 

 

Qualifying Widow(er)

 

 

 

 

 

 

 

 

 

 

 

Connecticut AGI *

 

 

 

Connecticut AGI *

 

 

 

 

 

Connecticut AGI *

 

 

 

 

More Than

Less Than

Recapture

More Than

Less Than

 

Recapture

More Than

Less Than

 

Recapture

 

 

 

or

Amount

 

 

or

 

Amount

 

 

or

 

Amount

 

 

 

Equal To

 

 

 

 

Equal To

 

 

 

 

 

 

Equal To

 

 

 

$

0

$200,000

$

0

$

0

$400,000

 

$

0

 

$

0

$320,000

 

$

0

$

200,000

$205,000

$

90

$400,000

$410,000

 

$

180

 

$

320,000

$328,000

 

$

140

$

205,000

$210,000

$

180

$410,000

$420,000

 

$

360

 

$

328,000

$336,000

 

$

280

$

210,000

$215,000

$

270

$420,000

$430,000

 

$

540

 

$

336,000

$344,000

 

$

420

$

215,000

$220,000

$

360

$430,000

$440,000

 

$

720

 

$

344,000

$352,000

 

$

560

$

220,000

$225,000

$

450

$440,000

$450,000

 

$

900

 

$

352,000

$360,000

 

$

700

$

225,000

$230,000

$

540

$450,000

$460,000

 

$

1,080

 

$

360,000

$368,000

 

$

840

$

230,000

$235,000

$

630

$460,000

$470,000

 

$

1,260

 

$

368,000

$376,000

 

$

980

$

235,000

$240,000

$

720

$470,000

$480,000

 

$

1,440

 

$

376,000

$384,000

 

$

1,120

$

240,000

$245,000

$

810

$480,000

$490,000

 

$

1,620

 

$

384,000

$392,000

 

$

1,260

$

245,000

$250,000

$

900

$490,000

$500,000

 

$

1,800

 

$

392,000

$400,000

 

$

1,400

$

250,000

$255,000

$

990

$500,000

$510,000

 

$

1,980

 

$

400,000

$408,000

 

$

1,540

$

255,000

$260,000

$

1,080

$510,000

$520,000

 

$

2,160

 

$

408,000

$416,000

 

$

1,680

$

260,000

$265,000

$

1,170

$520,000

$530,000

 

$

2,340

 

$

416,000

$424,000

 

$

1,820

$

265,000

$270,000

$

1,260

$530,000

$540,000

 

$

2,520

 

$

424,000

$432,000

 

$

1,960

$

270,000

$275,000

$

1,350

$540,000

$550,000

 

$

2,700

 

$

432,000

$440,000

 

$

2,100

$

275,000

$280,000

$

1,440

$550,000

$560,000

 

$

2,880

 

$

440,000

$448,000

 

$

2,240

$

280,000

$285,000

$

1,530

$560,000

$570,000

 

$

3,060

 

$

448,000

$456,000

 

$

2,380

$

285,000

$290,000

$

1,620

$570,000

$580,000

 

$

3,240

 

$

456,000

$464,000

 

$

2,520

$

290,000

$295,000

$

1,710

$580,000

$590,000

 

$

3,420

 

$

464,000

$472,000

 

$

2,660

$

295,000

$300,000

$

1,800

$590,000

$600,000

 

$

3,600

 

$

472,000

$480,000

 

$

2,800

$

300,000

$305,000

$

1,890

$600,000

$610,000

 

$

3,780

 

$

480,000

$488,000

 

$

2,940

$

305,000

$310,000

$

1,980

$610,000

$620,000

 

$

3,960

 

$

488,000

$496,000

 

$

3,080

$

310,000

$315,000

$

2,070

$620,000

$630,000

 

$

4,140

 

$

496,000

$504,000

 

$

3,220

$

315,000

$320,000

$

2,160

$630,000

$640,000

 

$

4,320

 

$

504,000

$512,000

 

$

3,360

$

320,000

$325,000

$

2,250

$640,000

$650,000

 

$

4,500

 

$

512,000

$520,000

 

$

3,500

$

325,000

$330,000

$

2,340

$650,000

$660,000

 

$

4,680

 

$

520,000

$528,000

 

$

3,640

$

330,000

$335,000

$

2,430

$660,000

$670,000

 

$

4,860

 

$

528,000

$536,000

 

$

3,780

$

335,000

$340,000

$

2,520

$670,000

$680,000

 

$

5,040

 

$

536,000

$544,000

 

$

3,920

$

340,000

$345,000

$

2,610

$680,000

$690,000

 

$

5,220

 

$

544,000

$552,000

 

$

4,060

$

345,000

$500,000

$

2,700

$690,000

$1,000,000

 

$

5,400

 

$

552,000

$800,000

 

$

4,200

$

500,000

$505,000

$

2,750

$1,000,000

$1,010,000

 

$

5,500

 

$

800,000

$808,000

 

$

4,280

$

505,000

$510,000

$

2,800

$1,010,000

$1,020,000

 

$

5,600

 

$

808,000

$816,000

 

$

4,360

$

510,000

$515,000

$

2,850

$1,020,000

$1,030,000

 

$

5,700

 

$

816,000

$824,000

 

$

4,440

$

515,000

$520,000

$

2,900

$1,030,000

$1,040,000

 

$

5,800

 

$

824,000

$832,000

 

$

4,520

$

520,000

$525,000

$

2,950

$1,040,000

$1,050,000

 

$

5,900

 

$

832,000

$840,000

 

$

4,600

$

525,000

$530,000

$

3,000

$1,050,000

$1,060,000

 

$

6,000

 

$

840,000

$848,000

 

$

4,680

$

530,000

$535,000

$

3,050

$1,060,000

$1,070,000

 

$

6,100

 

$

848,000

$856,000

 

$

4,760

$

535,000

$540,000

$

3,100

$1,070,000

$1,080,000

 

$

6,200

 

$

856,000

$864,000

 

$

4,840

$

540,000

and up

$

3,150

$1,080,000

and up

$

6,300

 

$

864,000

and up

$

4,920

* Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income.

Form CT-1040ES (Rev. 01/21)

Page 7 of 8

Table E - Personal Tax Credits for 2021 Taxable Year

Enter the decimal amount on the Tax Calculation Schedule, Line 8.

Use the filing status you expect to report on your 2021 Connecticut income tax return and your Connecticut AGI * (Tax Calculation Schedule, Line 1) to determine your decimal amount.

 

 

Single

 

Married Filing Jointly or

Married Filing Separately

Head of Household

 

 

 

Qualifying Widow(er)

 

 

 

 

 

 

 

 

 

 

 

Connecticut AGI*

Decimal

Connecticut AGI*

Decimal

Connecticut AGI*

Decimal

Connecticut AGI*

Decimal

 

More Than

Less Than

Amount

More Than

Less Than

Amount

More Than

Less Than

Amount

More Than

Less Than

Amount

 

 

or Equal To

 

 

or Equal To

 

 

or Equal To

 

 

or Equal To

 

$15,000

$18,800

.75

$24,000

$30,000

.75

$12,000

$15,000

.75

$19,000

$24,000

.75

$18,800

$19,300

.70

$30,000

$30,500

.70

$15,000

$15,500

.70

$24,000

$24,500

.70

$19,300

$19,800

.65

$30,500

$31,000

.65

$15,500

$16,000

.65

$24,500

$25,000

.65

$19,800

$20,300

.60

$31,000

$31,500

.60

$16,000

$16,500

.60

$25,000

$25,500

.60

$20,300

$20,800

.55

$31,500

$32,000

.55

$16,500

$17,000

.55

$25,500

$26,000

.55

$20,800

$21,300

.50

$32,000

$32,500

.50

$17,000

$17,500

.50

$26,000

$26,500

.50

$21,300

$21,800

.45

$32,500

$33,000

.45

$17,500

$18,000

.45

$26,500

$27,000

.45

$21,800

$22,300

.40

$33,000

$33,500

.40

$18,000

$18,500

.40

$27,000

$27,500

.40

$22,300

$25,000

.35

$33,500

$40,000

.35

$18,500

$20,000

.35

$27,500

$34,000

.35

$25,000

$25,500

.30

$40,000

$40,500

.30

$20,000

$20,500

.30

$34,000

$34,500

.30

$25,500

$26,000

.25

$40,500

$41,000

.25

$20,500

$21,000

.25

$34,500

$35,000

.25

$26,000

$26,500

.20

$41,000

$41,500

.20

$21,000

$21,500

.20

$35,000

$35,500

.20

$26,500

$31,300

.15

$41,500

$50,000

.15

$21,500

$25,000

.15

$35,500

$44,000

.15

$31,300

$31,800

.14

$50,000

$50,500

.14

$25,000

$25,500

.14

$44,000

$44,500

.14

$31,800

$32,300

.13

$50,500

$51,000

.13

$25,500

$26,000

.13

$44,500

$45,000

.13

$32,300

$32,800

.12

$51,000

$51,500

.12

$26,000

$26,500

.12

$45,000

$45,500

.12

$32,800

$33,300

.11

$51,500

$52,000

.11

$26,500

$27,000

.11

$45,500

$46,000

.11

$33,300

$60,000

.10

$52,000

$96,000

.10

$27,000

$48,000

.10

$46,000

$74,000

.10

$60,000

$60,500

.09

$96,000

$96,500

.09

$48,000

$48,500

.09

$74,000

$74,500

.09

$60,500

$61,000

.08

$96,500

$97,000

.08

$48,500

$49,000

.08

$74,500

$75,000

.08

$61,000

$61,500

.07

$97,000

$97,500

.07

$49,000

$49,500

.07

$75,000

$75,500

.07

$61,500

$62,000

.06

$97,500

$98,000

.06

$49,500

$50,000

.06

$75,500

$76,000

.06

$62,000

$62,500

.05

$98,000

$98,500

.05

$50,000

$50,500

.05

$76,000

$76,500

.05

$62,500

$63,000

.04

$98,500

$99,000

.04

$50,500

$51,000

.04

$76,500

$77,000

.04

$63,000

$63,500

.03

$99,000

$99,500

.03

$51,000

$51,500

.03

$77,000

$77,500

.03

$63,500

$64,000

.02

$99,500

$100,000

.02

$51,500

$52,000

.02

$77,500

$78,000

.02

$64,000

$64,500

.01

$100,000

$100 ,500

.01

$52,000

$52,500

.01

$78,000

$78,500

.01

$64,500

and up

.00

$100,500

and up

.00

$52,500

and up

.00

$78,500

and up

.00

*Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income.

Line 11: Enter estimated allowable Connecticut income tax credit(s). Enter “0” if you are not entitled to a credit. (Credit for a prior year alternative minimum tax is not allowed if you entered an amount on Line 9.) See instructions for

Schedule CT‑IT Credit, Income Tax Credit Summary. Do not include any

PE Tax Credit on this line.

Line 14: If your 2020 Connecticut income tax return covered a 12‑month period, enter 100% of the income tax shown on your return (from Form CT‑1040, Line 14, or Form CT‑1040NR/PY, Line 16). If you were a resident during the 2020 taxable year and you did not file a 2020 Connecticut income tax return because you had no Connecticut income tax liability, enter “0.” If you were a nonresident or part‑year resident during the 2020 taxable year with Connecticut‑sourced income and you did not file a 2020 Connecticut

income tax return because you had no Connecticut income tax liability,

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

Line 16a: Enter the estimated PE Tax Credit. You may receive a PE Tax Credit if you are a member or a shareholder of a pass‑through entity subject to the Connecticut Pass‑Through Entity Tax, or if you are a beneficiary of a trust or estate that is a member or a shareholder of a pass‑through entity subject to the Connecticut Pass‑Through Entity Tax. The PE Tax Credit will be reported to you on Schedule CT K‑1 or on Schedule CT‑1041 K‑1.

Payment Options

Visit the DRS website at portal.ct.gov/TSC to pay your Connecticut estimated taxes electronically using the TSC.

Pay by Credit Card or Debit Card

You may elect to pay your estimated 2021 Connecticut income tax liability using your credit card (American Express®, Discover®, MasterCard®, VISA®) or comparable debit card. A convenience fee will be charged by the service provider. You will be informed of the amount of the fee and you may elect to cancel the transaction. At the end of the transaction you will be given a confirmation number for your records. Visit www.officialpayments.com and select State Payments.

Do not mail Form CT‑1040ES if you make your payment by credit card or debit card. Your payment will be effective on the date you make the charge.

Pay by Mail

Make your check payable to Commissioner of Revenue Services.

To ensure your payment is applied to your account, write “2021 Form CT‑1040ES” and your Social Security Number (SSN), optional, on the front of your check. Be sure to sign your check and paper clip it to the front of the coupon. Do not send cash. DRS may submit your check to your bank electronically.

Completing the Payment Coupon: Complete all required taxpayer identification information in blue or black ink only.

Enter the payment amount where indicated on the coupon. In determining your payment amount, you may subtract from your installment amount any available overpayment of 2020 income tax.

If you file this coupon, DRS will mail you personalized, preprinted coupons for the remaining quarters of the 2021 taxable year.

Form CT-1040ES (Rev. 01/21)

Page 8 of 8

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