Form Ct-2210 - Underpayment Of Estimated Income Tax By Individuals, Trusts, And Estates - 2012 Page 7
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8Line Instructions
Example: If your total 2012 Connecticut income tax withheld was
Line 1: Attach a schedule showing how you computed your Connecticut
$1,300, enter $1,300 in Columns A, B, C, and D.
adjusted gross income for each period.
If you want Connecticut income tax withholding to apply when it was
Trusts and estates must enter their Connecticut taxable income and use
actually withheld, skip Line 11 and Line 12 and go on to Line 13. Be
the following period ending dates: 2-28-2012, 4-30-2012, 7-31-2012, and
sure you also check Part I, Box C.
11-30-2012.
Line 13: If you want Connecticut income tax withholding to apply
Line 2: Trusts and estates do not use the amounts shown in Columns (a)
when it was actually withheld, enter the actual cumulative withholding
through (d). Instead, use 6, 3, 1.71429, and 1.09091, as the annualization
amounts on Line 13.
amounts.
Line 4: Resident individuals must compute the tax on the amount
Example: If $600 was withheld in March, $200 in May, $200 in
shown on Line 3 using the Tax Tables or the Tax Calculation
August, and $300 in November, enter $600 in Column A, $800 in
Schedule.
Column B, $1,000 in Column C, and $1,300 in Column D.
Nonresidents and part-year resident individuals must use the
Line 15: Enter in the appropriate columns all timely installment
schedules and worksheets for Form CT-1040NR/PY to determine
payments you made. Timely installment payments are all payments
Connecticut-sourced income. Nonresident trusts and estates and
(other than any tax withheld) made on or before the estimated
part-year resident trusts must use the schedules and worksheets for
payment due date(s) including any previous installment payments.
Form CT-1041 to determine Connecticut-sourced income. To calculate
the tax, complete the worksheet below for each column.
Example: If estimated Connecticut income tax payments of $100
a. Annualized income from Line 3 of this schedule
each were made on April 15, June 15, September 15, 2012, and
b. Annualized Connecticut-sourced income
January 15, 2013, enter $100 in Column A, $200 in Column B,
$300 in Column C, and $400 in Column D.
c. Enter the greater of Line a or Line b.
d. Enter the tax due on Line c using the tax tables or the
Schedule A
Tax Calculation Schedule.
Annualized Income Installment
Trusts and estates: Multiply Line c by 6.7% (.067).
General Instructions
e. Divide Connecticut-sourced income for the period by
Connecticut adjusted gross income (Connecticut taxable
You may benefi t from using the annualized income installment method
income for trusts and estates) for the period. This is
if your income varied throughout the year because you earned more
your allocated Connecticut income tax percentage. If
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money later in the year than you did in the early part of the year, such
Line b is greater than Line a, enter 1.0000.
as from lottery winnings, investment income, or self-employment
f. Multiply Line d by Line e.
income.
Enter here and on Schedule A, Line 4.
By using this method, you may be able to reduce or eliminate the
amount of one or more required installments.
Line 5: The credit for tax paid to a qualifying jurisdiction is based wholly
or partly on the annualized income for each period.
For information on fi ling estimated tax payments using the annualized
income installment method, see Informational Publication 2012(16),
Line 7: You must annualize your adjusted federal alternative minimum
A Guide to Calculating Your Annualized Estimated Income Tax
taxable income using the annualization amounts on Line 2. Use Form
Installments and Worksheet CT-1040AES. This publication is available
CT-6251 as a guide.
from the DRS website at
Line 9: Resident Individuals - Enter the credit for property taxes paid
If you use the annualized income installment method for any installment
on your primary residence, motor vehicle, or both, as calculated on
due date, you must use this method for all installment due dates. Form
your 2012 Form CT-1040, Schedule 3.
CT-2210, Schedule A, automatically selects the smaller of the
annualized income installment or regular installment increased by the
The credit may not exceed $300 and may be further reduced. Refer to
amount saved by using the annualized income installment method in
Form CT-1040, Schedule 3, and instructions when calculating the credit.
computing earlier installments.
Line 11: The allowable Connecticut income tax credits from Schedule
If you use the annualized income installment method, you are required
CT-IT Credit, Part I, Line 11, is based wholly or partly on the annualized
to complete all of the following steps:
income for each period.
1. Check Box A on Form CT-2210, Part I;
Lines 15 through 25: You must complete Lines 15 through 25 in one
2 Enter the amounts from Schedule A, Lines 22 through 25 in the
column before continuing to the next column.
appropriate columns on Form CT-2210, Part III, Line 10;
3. Attach Form CT-2210 and Schedule A to your return;
4. Attach your calculations of your Connecticut adjusted gross income
for each period; and
5. Check the box for Form CT-2210 on the front of your Connecticut
income tax return.
Form CT-2210 Instructions (Rev. 12/12)
Page 7 of 8
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