A Letter to Fiduciaries Concerning Recently Enacted Connecticut Income Tax Applying to Trusts and Estates with Connecticut Taxable Income
October 4, 1991
The recently enacted Connecticut income tax applies to trusts and estates with Connecticut taxable income. Fiduciaries of estates or trusts that expect to have more than $1000 in Connecticut taxable income for the taxable year beginning on or after January 1, 1991, are required to make estimated payments.
The enclosed Form CT-1041ES is for the use of fiduciaries in reporting estimated payments. For calendar year filers, the first estimate is due on or before October 15, 1991.
Magnetic media filing of Form CT-1041ES will not be permitted for estimated taxes in taxable year 1991. However, fiduciaries who are required to file estimated payments for fifty or more trusts or estates may file a listing of multiple CT-1041ES in accordance with the Department's specifications for such a listing, and to pay the total estimated payment in one check. To receive a copy of the Department's specifications for filing estimates in the form of a listing, please fax your request to 860-297-5606.
PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.
FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.
Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs
Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.
Very truly yours,
Allan A. Crystal