Form Ct-2210 - Underpayment Of Estimated Income Tax By Individuals, Trusts, And Estates - 2012 Page 6
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8Changes in Filing Status From 2011 to 2012: If you are fi ling a joint
David, a resident, part-year resident, or nonresident of Connecticut
Connecticut return for 2012 but fi led separate Connecticut returns
during the 2011 taxable year, had a Connecticut income tax
for 2011 as single, fi ling separately for federal and Connecticut, fi ling
liability in 2011 but in error did not fi le a 2011 Connecticut income
separately for Connecticut only, or head of household, you must
tax return.
combine your 2011 separate tax liabilities to determine your combined
David must complete and submit his 2011 Connecticut income tax
2011 income tax. If either you or your spouse did not fi le a 2011
return to DRS before fi ling his 2012 Connecticut income tax return.
Connecticut income tax return, see the instructions for Part I, Box E,
David’s 2012 required annual payment is the lesser of 90% of the
to determine if you can use the prior year tax as the basis for your
income tax shown on his 2012 Connecticut income tax return or
required annual payment.
100% of the income tax shown on his 2011 Connecticut income
If you are fi ling Connecticut returns as fi ling separately for 2012 but
tax return. Since David did not fi le a 2011 Connecticut income tax
fi led a joint Connecticut return for 2011, you must determine your
return, David’s required annual payment is 90% of the income tax
share of the 2011 tax (Form CT-1040, Line 14, or Form CT-1040NR/PY,
shown on his 2012 Connecticut income tax return.
Line 16). First calculate the 2011 tax both you and your spouse
would have paid had you fi led separate Connecticut returns for 2011
Eric, a nonresident of Connecticut during the 2011 taxable year,
as married persons fi ling separately. Then complete the following
had no Connecticut-sourced income in 2011 and did not fi le a 2011
calculation:
Connecticut income tax return because he had no Connecticut
income tax liability. Eric moved to Connecticut in June 2012
Your separate 2011 tax liability
and, as a part-year resident of Connecticut in 2012, fi les a 2012
X Your 2011 joint tax liability
Both spouses’ separate 2011 tax liabilities
Form CT-1040NR/PY.
Eric’s 2012 required annual payment is 90% of the income tax
Examples
shown on his 2012 Connecticut income tax return.
The following taxpayers, after subtracting Connecticut income tax
Eric must check Box E on Form CT-2210. Because Eric moved to
withheld, have a 2012 Connecticut income tax liability of more than
Connecticut in June, he may benefi t by checking Box A and using
$1,000 and may be liable for interest on the underpayment of their
the annualized income installment method to compute the interest.
estimated Connecticut income tax.
Kim, a part-year resident of Connecticut during the 2011 taxable
Anita, a resident of Connecticut during the entire 2011 taxable
year, fi led a 2011 Form CT-1040NR/PY that covered a 12-month
year, fi led a 2011 resident income tax return.
period and fi les a 2012 Form CT-1040.
Anita’s 2012 required annual payment is the lesser of 100% of the
Kim’s 2012 required annual payment is the lesser of 90% of the
income tax shown on her 2011 Connecticut income tax return or
income tax shown on her 2012 Connecticut income tax return or
90% of the income tax shown on her 2012 Connecticut income
100% of the income tax shown on her 2011 Connecticut income
tax return.
tax return.
If none of the reasons on CT-2210 Part 1 apply to her, Anita is
If none of the reasons on CT-2210 Part 1 apply to Kim, Kim is
liable for interest on the underpayment of estimated Connecticut
liable for interest on the underpayment of estimated Connecticut
income tax. Anita is not required to complete Form CT-2210. DRS
income tax. Kim is not required to complete Form CT-2210. DRS
will calculate the interest and bill her.
will calculate the interest and bill her.
Bill, a resident of Connecticut during the entire 2011 taxable year,
Tim, a resident of Connecticut during the 2011 taxable year, fi led
did not fi le a 2011 Connecticut income tax return because he
as married fi ling jointly on his 2011 Form CT-1040 and as single
had no 2011 Connecticut income tax liability. Bill’s 2012 required
on his 2012 Form CT-1040.
annual payment is zero.
Tim’s 2012 required annual payment is the lesser of 90% of his
Bill must check Box F on Form CT-2210, check the box on Page 1
2012 Connecticut income tax liability or 100% of his separate 2011
of Form CT-1040 that he completed Form CT-2210, and attach
Connecticut income tax liability as computed using the formula
Form CT-2210 to his 2012 Connecticut income tax return.
on the left.
Jim, a part-year resident or nonresident of Connecticut during
If Tim is using 100% of his separate 2011 Connecticut income
the 2011 taxable year, had Connecticut-sourced income in 2011
tax liability, Tim must check Box B, check the box on Page 1
but did not fi le a 2011 Connecticut income tax return because he
of Form CT-1040 that he completed Form CT-2210, and attach
had no 2011 Connecticut income tax liability. Jim’s 2012 required
Form CT-2210 to his 2012 Connecticut income tax return.
annual payment is zero.
Part III - Calculate Your Underpayment and Interest
Jim must check Box G on Form CT-2210, check the box on
Page 1 of Form CT-1040 or Form CT-1040NR/PY that he
Line 8: If you are using the annualized income installment method, skip
completed Form CT-2210, and attach Form CT-2210 to his 2012
Line 8 and Line 9 and go on to Line 10. Be sure you also check
Connecticut income tax return.
Part I, Box A.
If you checked Part I, Box D, because you are a farmer or fi sherman
Sara, a nonresident or part year resident of Connecticut during the
and you have made only one installment of estimated income tax,
2011 taxable year, had no Connecticut-sourced income in 2011
complete Column D only.
and did not fi le a 2011 Connecticut income tax return because
she had no 2011 Connecticut income tax liability. Sara’s 2012
Line 10: If you checked Part I, Box A, because you are using
required annual payment is 90% of the income tax shown on her
the annualized income installment method, enter the amounts
2012 Connecticut income tax return.
from Schedule A, Annualized Income Installment Schedule
Lines 22 through 25, in the appropriate columns. Attach Schedule A to
Sara must check Box E on Form CT-2210, check the box on
Form CT-2210 and also include your computations of your Connecticut
Page 1 of Form CT-1040 or Form CT-1040NR/PY that she
adjusted gross income for each period.
completed Form CT-2210, and attach Form CT-2210 to her 2012
Connecticut income tax return.
Line 11: Enter the total amount of Connecticut income tax withheld in
2012 in Columns A, B, C, and D. Do not enter estimated tax payments
or taxes withheld for the IRS or other jurisdictions.
Form CT-2210 Instructions (Rev. 12/12)
Page 6 of 8
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