Form Ct-1120 Esa - Payment Coupon - First Installment Estimated Corporation Business Tax - 2013 Page 2
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1
2Who must file: Every corporation carrying on business or having the right to carry on business in Connecticut whose estimated current year tax liability, as shown
on Schedule 1, Line 4, is more than $1,000.
Combined or unitary returns: If filing a combined or
Interest: If the current year tax is more than $1,000
underpaid installments in the order in which the
unitary return for an affiliated group of corporations,
and the estimated payment does not equal: (1) 27%
installments are required to be paid.
check the applicable box on the front of this form and
of the current year tax; or (2) 30% of the tax shown
Annualization: If a corporation establishes that its
attach a list of the names and tax registration numbers
on the prior year return (without regard to any tax
annualized income installment is less than Schedule 1,
of those corporations. Enter the total combined or
credits), whichever is less, interest is assessed at 1%
Line 5, then the corporation must enter the amount
unitary estimated current year tax including preference
per month or fraction of a month on the amount of the
from Worksheet CT-1120AE, Line 20, Column A,
tax and surtax on Schedule 1, Line 1.
underpayment for the period of the underpayment.
onto Schedule 1, Line 5, for this installment. See
If a company uses an estimate of its current year
Informational Publication 2012(10), Q & A on
Limit on credits: The amount of tax credits otherwise
tax to determine the required annual payment and
Estimated Corporation Business Tax and Worksheet
allowable against the corporation business tax for any
the amount changes during the year, it may find that
CT-1120AE.
income year generally shall not exceed 70% of the
earlier installments of estimated tax were underpaid.
amount of tax due prior to the application of tax credits.
Payments of estimated tax are credited first against
Visit DRS website at to file and pay this return electronically.
Schedule 1
00
1. Estimated current year tax (including surtax) before applying corporation business tax credits
1.
00
2. Multiply Line 1 by 70% (.70)
2.
00
3. Estimated corporation business tax credits: Do not exceed amount on Line 2.
3.
00
4. Subtotal: Subtract Line 3 from Line 1.
4.
5. Current year first installment: Multiply Line 4 by 27% (.27) or enter the amount from Worksheet CT-1120AE,
00
5.
Line 20, Column A .
CT-1120 ESA Back (Rev. 01/13)
Who must file: Every corporation carrying on business or having the right to carry on business in Connecticut whose estimated current year tax liability, as shown
on Schedule 1, Line 4, is more than $1,000.
Combined or unitary returns: If filing a combined or
Interest: If the current year tax is more than $1,000
underpaid installments in the order in which the
unitary return for an affiliated group of corporations,
and the estimated payment does not equal: (1) 63%
installments are required to be paid.
check the applicable box on the front of this form and
of the current year tax; or (2) 70% of the tax shown
Annualization: If a corporation establishes that its
attach a list of the names and tax registration numbers
on the prior year return (without regard to any tax
annualized income installment is less than Schedule 1,
of those corporations. Enter the total combined or
credits), whichever is less, interest is assessed at 1%
Line 5, then the corporation must enter the amount
unitary estimated current year tax including preference
per month or fraction of a month on the amount of the
from Worksheet CT-1120AE, Line 20, Column B,
tax and surtax on Schedule 1, Line 1.
underpayment for the period of the underpayment.
onto Schedule 1, Line 5, for this installment. See
If a company uses an estimate of its current year
Informational Publication 2012(10), Q & A on
Limit on credits: The amount of tax credits otherwise
tax to determine the required annual payment and
Estimated Corporation Business Tax and Worksheet
allowable against the corporation business tax for any
the amount changes during the year, it may find that
CT-1120AE.
income year generally shall not exceed 70% of the
earlier installments of estimated tax were underpaid.
amount of tax due prior to the application of tax credits.
Payments of estimated tax are credited first against
Visit the DRS website at to file and pay this return electronically.
Schedule 1
00
1. Estimated current year tax (including surtax) before applying corporation business tax credits
1.
00
2. Multiply Line 1 by 70% (.70)
2.
00
3. Estimated corporation business tax credits: Do not exceed amount on Line 2.
3.
00
4. Subtotal: Subtract Line 3 from Line 1.
4.
5. Current year second installment: Multiply Line 4 by 63% (.63) or enter the amount from Worksheet CT-1120AE,
5.
00
Line 20, Column B.
CT-1120 ESB Back (Rev. 01/13)
Who must file: Every corporation carrying on business or having the right to carry on business in Connecticut whose estimated current year tax liability, as shown
on Schedule 1, Line 4, is more than $1,000.
Combined or unitary returns: If filing a combined or
Interest: If the current year tax is more than $1,000
underpaid installments in the order in which the
unitary return for an affiliated group of corporations,
and the estimated payment does not equal: (1) 72%
installments are required to be paid.
check the applicable box on the front of this form and
of the current year tax; or (2) 80% of the tax shown
Annualization: If a corporation establishes that its
attach a list of the names and tax registration numbers
on the prior year return (without regard to any tax
annualized income installment is less than Schedule 1,
of those corporations. Enter the total combined or
credits), whichever is less, interest is assessed at 1%
Line 5, then the corporation must enter the amount
unitary estimated current year tax including preference
per month or fraction of a month on the amount of the
from Worksheet CT-1120AE, Line 20, Column C,
tax and surtax on Schedule 1, Line 1.
underpayment for the period of the underpayment.
onto Schedule 1, Line 5, for this installment. See
If a company uses an estimate of its current year
Informational Publication 2012(10), Q & A on
Limit on credits: The amount of tax credits otherwise
tax to determine the required annual payment and
Estimated Corporation Business Tax and Worksheet
allowable against the corporation business tax for any
the amount changes during the year, it may find that
CT-1120AE.
income year generally shall not exceed 70% of the
earlier installments of estimated tax were underpaid.
amount of tax due prior to the application of tax credits.
Payments of estimated tax are credited first against
Visit the DRS website at to file and pay this return electronically.
Schedule 1
00
1. Estimated current year tax (including surtax) before applying corporation business tax credits
1.
00
2. Multiply Line 1 by 70% (.70)
2.
00
3. Estimated corporation business tax credits: Do not exceed amount on Line 2.
3.
00
4. Subtotal: Subtract Line 3 from Line 1.
4.
Current year third installment: Multiply Line 4 by 72% (.72) or enter the amount from Worksheet CT-1120AE,
5 .
5.
00
Line 20, Column C.
CT-1120 ESC Back (Rev. 01/13)
Who must file: Every corporation carrying on business or having the right to carry on business in Connecticut whose estimated current year tax liability, as shown
on Schedule 1, Line 4, is more than $1,000.
Combined or unitary returns: If filing a combined or
Interest: If the current year tax is more than $1,000
underpaid installments in the order in which the
unitary return for an affiliated group of corporations,
and the estimated payment does not equal: (1) 90%
installments are required to be paid.
check the applicable box on the front of this form and
of the current year tax; or (2) 100% of the tax shown
Annualization: If a corporation establishes that its
attach a list of the names and tax registration numbers
on the prior year return (without regard to any tax
annualized income installment is less than Schedule 1,
of those corporations. Enter the total combined or
credits), whichever is less, interest is assessed at 1%
Line 5, then the corporation must enter the amount
unitary estimated current year tax including preference
per month or fraction of a month on the amount of the
from Worksheet CT-1120AE, Line 20, Column D,
tax and surtax on Schedule 1, Line 1.
underpayment for the period of the underpayment.
onto Schedule 1, Line 5, for this installment. See
If a company uses an estimate of its current year
Informational Publication 2012(10), Q & A on
Limit on credits: The amount of tax credits otherwise
tax to determine the required annual payment and
Estimated Corporation Business Tax and Worksheet
allowable against the corporation business tax for any
the amount changes during the year, it may find that
CT-1120AE.
income year generally shall not exceed 70% of the
earlier installments of estimated tax were underpaid.
amount of tax due prior to the application of tax credits.
Payments of estimated tax are credited first against
Visit the DRS website at to file and pay this return electronically.
Schedule 1
00
1. Estimated current year tax (including surtax) before applying corporation business tax credits
1.
00
2. Multiply Line 1 by 70% (.70)
2.
00
3. Estimated corporation business tax credits: Do not exceed amount on Line 2.
3.
00
4. Subtotal: Subtract Line 3 from Line 1.
4.
5. Current year fourth installment: Multiply Line 4 by 90% (.90) or enter the amount from Worksheet CT-1120AE,
5.
00
Line 20, Column D.
CT-1120 ESD Back (Rev. 01/13)
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