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1041 Help Page

Connecticut Income Tax for Trust and Estates Filing Help Page

User Information Page

Enter the name of the trust or estate and the federal employer identification number (FEIN).  Fill in all other fields on this page and then press NEXT to proceed.

Beneficiary Information Page

Enter all required information for each beneficiary.  To begin, press ADD BENEFICIARY. Use this button to add additional beneficiaries.
   
Are You Going to Quick File this Return?

Certain filers are eligible to Quick File this return. The fiduciary of a resident estate or full-year resident trust may Quick-File Form CT-1041 if it has none of the following:

  • Nonresident beneficiaries;
  • Schedule A, Connecticut fiduciary adjustments;
  • Connecticut alternative minimum tax;
  • Income tax credit reported on Schedule CT-IT credit, Income Tax Credit Summary, and
  • Federal elections to be treated as an Electing Small Business Trust (ESBT)                 

CT-1041 Line Help

Form CT-1041 Quick-File Line Instructions

Line 1 - Connecticut Taxable Income Enter federal taxable income of a trust or estate from federal Form 1041, Line 22. If you are the trustee of the bankruptcy estate of a debtor who is an individual in a case under Chapter 7 or Chapter 11 of the Bankruptcy Code, you may, in computing the estate’s federal taxable income, deduct the exemption amount under IRC § 151(d)(1), but may not deduct the personal exemption under IRC § 642(b).

Line 2 - Connecticut Income Tax Multiply Line 1 by 6.99% and enter the result.

Line 3 - Allocated Connecticut Income Tax Do not complete Line 3.

Line 4 - Credit for Income Tax Paid to Qualifying Jurisdictions Resident Estates and Full-Year Resident Trusts Only Enter the amount from Worksheet A - Credit for Income Taxes Paid to Qualifying Jurisdictions, Line 8, on Page 19. You must attach a copy of all income tax returns filed with qualifying jurisdictions to the back of the Form CT-1041 or the credit will be disallowed. If the trust or estate files Form CT-1041 electronically, copies of all income tax returns filed with qualifying jurisdictions should be retained for three years from the date of filing. The forms must be provided to DRS upon request.

Line 5 Subtract Line 4 from Line 2. If Line 4 is greater than Line 2, enter “0.”

Line 6 - Connecticut Alternative Minimum Tax Do not complete Line 6.

Line 7 Enter the amount from Line 5.

Line 8 - Allowable Credits Do not complete Line 8.

Line 9 - Connecticut Income Tax Enter the amount from Line 7.

Lines 10 through 23 To complete Lines 10 through 23, see Form CT-1041 Line Instructions.


Form CT-1041 Line Instructions For trusts or estates that do not meet the Quick-File Requirements.

Line 1 - Connecticut Taxable Income Resident Estate or Full-Year Resident Trust Only Enter the amount from Schedule CT-1041C, Connecticut Taxable Income, Line 14.

Line 2 - Connecticut Income Tax Resident Estate or Full-Year Resident Trust Only Multiply Line 1 by 6.99% and enter the result.

Line 3 - Allocated Connecticut Income Tax Nonresident Estates or Trusts and Part-Year Resident Trusts Only Enter the amount from Schedule CT-1041FA, Fiduciary Allocation, Part 1, Line 12.

Line 4 - Credit for Income Tax Paid to Qualifying Jurisdictions Resident Estates and Full or Part-Year Resident Trusts Only Enter the amount from Worksheet A, Line 8. You must attach a copy of all income tax returns filed with qualifying jurisdictions to the back of the Form CT-1041 or the credit will be disallowed. If the trust or estate files Form CT-1041 electronically, copies of all income tax returns filed with qualifying jurisdictions should be retained for three years from the date of filing. The forms must be provided to DRS upon request. See Credit for Income Taxes Paid to Qualifying Jurisdictions on Page 18 and Instructions for Worksheet A - Credit for Income Taxes Paid to Qualifying Jurisdictions, on Page 19.

Line 5 Resident Estates and Trusts Subtract Line 4 from Line 2. Part-Year Resident Trusts Subtract Line 4 from Line 3. If the result is zero or less, enter “0.”

Line 6 - Connecticut Alternative Minimum Tax If the trust or estate was required to pay federal alternative minimum tax for 2018, you must file Form CT-1041 Schedule I, Connecticut Alternative Minimum Tax Computation of Trusts or Estates. Enter the amount from Form CT-1041 Schedule I, Part 1, Line 23.

Line 7 Add Line 5 and Line 6 and enter the total.

Line 8 - Allowable Credits Enter the amount from Schedule CT-IT Credit, Income Tax Credit Summary, Part I, Line 11. If you did not pay Connecticut alternative minimum tax in a prior year or you entered an amount on Line 6 of this form, enter “0.”

Line 9 - Connecticut Income Tax Subtract Line 8 from Line 7 and enter the result.

Line 10 - Connecticut Income Tax Withheld Schedule CT-1041WH, Connecticut Income Tax Withholding is required to be completed to take credit for any Connecticut income tax withheld. Enter the total from Schedule CT-1041WH, Line 3. The trust or decedent’s estate must enter any Connecticut income tax withheld on Schedule CT-1041WH, even if the related income is distributed to the beneficiary.

Line 11 - Estimated Tax Paid Enter the total of all 2018 estimated income tax payments and any 2017 income tax overpayment credited to 2018. Be sure to include any 2018 estimated income tax payments made in 2019.

Line 12 - Payments Made With Extension Request If you filed Form CT-1041 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Trusts and Estates, for 2018, enter the amount you paid with Form CT-1041 EXT. If this is an amended return, also include the amount paid with the original return.

Line 12a - Pass-Through Entity Tax Credit Enter the amount from Schedule CT-1041FA, Part 2, Line E, Column 4.

Line 13 - Total Payments and Refundable Credits Add Lines 10, 11, 12 and 12a and enter the total.

Line 14 - Amount Overpaid If Line 13 is greater than Line 9, subtract Line 9 from Line 13 and enter the result. This is the amount of the overpayment. To properly allocate the overpayment, go to Lines 15 and 18. If Line 13 is less than Line 9, go to Line 19.

Line 15 - Amount of Line 14 to Be Applied to 2019 Estimated Tax Enter the amount of the 2018 overpayment you wish to apply to the 2019 Connecticut estimated income tax. It will be treated as an estimate filed on April 15, 2019, if the return is filed on time or if you filed a timely request for extension and the return is filed within the extension period. For fiscal year filers, it will be treated as an estimate filed on the fifteenth day of the fourth month of the 2019 taxable year. Your decision to apply this amount to 2019 estimated income tax is irrevocable.

Line 16 - Balance of Overpayment Subtract Line 15 from Line 14 and enter the result.

Line 18 - Amount to Be Refunded Enter the amount from Line 16. This is the amount of the refund. Get the refund faster by choosing direct deposit. Complete Lines 18a, 18b, and 18c to have the refund directly deposited into a checking or savings account.

CT-1041 – SCHEDULE A

Use Schedule A to compute the Connecticut fiduciary adjustment, which is then allocated among the trust or estate and its beneficiaries in Schedule CT-1041B, Part 1. The fiduciary adjustment is the net amount of the additions and subtractions enumerated on Schedule A, which relate to items of income, gain, loss, or deduction of the trust or estate.  See the instruction booklet for line by line instructions.

Line 5 - Other Use Line 5 to add back any: 1. Expenses paid or incurred for the production (including management, conservation, and maintenance of property held for the production) or collection of income exempt from Connecticut income tax to the extent deductible in determining federal taxable income prior to deductions relating to distributions to beneficiaries; 2. Amortizable bond premium on bonds producing interest income exempt from Connecticut income tax to the extent deductible in determining federal taxable income prior to deductions relating to distributions to beneficiaries; 3. Interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States which federal law exempts from federal income tax but does not exempt from state income taxes; 4. Interest expenses on indebtedness incurred or continued to purchase or carry obligations or securities, the income from which is exempt from Connecticut income tax, to the extent deductible in determining federal taxable income prior to deductions relating to distributions to beneficiaries; or 5. Add the total amount of a lump-sum distribution for the taxable year, if such distribution is not already included in the federal taxable income prior to distributions to beneficiaries.

Line 11 - Other To the extent not deductible in determining federal taxable income prior to deductions relating to distributions to beneficiaries, use Line 11 to subtract:

  • Any interest paid on indebtedness incurred to acquire investments that provide income taxable in Connecticut but not taxable for federal purposes;
  • Expenses paid or incurred for the production (including management, conservation, and maintenance of property held for production) or collection of income taxable in Connecticut but exempt from federal income tax;
  • Any amortizable bond premium on bonds that provide interest income taxable in Connecticut but exempt from federal income tax; or
  • Any interest income from notes, bonds, or other obligation of the State of Connecticut included in federal adjusted gross income. This modification includes any Build America Bond tax credit amount if the Build America Bond, as described in Section 1531 of the American Recovery and Reinvestment Act of 2009, was issued by the State of Connecticut or a Connecticut political subdivision and only to the extent the credit amount is treated as interest includible in gross income for federal income tax purposes. Do not use Line 11 to subtract income subject to tax in another jurisdiction. See Worksheet A - Credit for Income Taxes Paid to Qualifying Jurisdictions, Line 4

CT-1041 SCHEDULE B

This schedule is used to show the distribution of the Connecticut fiduciary adjustment among the beneficiaries and the fiduciary of the trust or state.  Enter amount and percentage of each beneficiary’s share of federal Distributable Net Income.

Also, enter the total of the federal Distributable Net Income as reported on the federal 1041, Schedule B in the Total Box.

CT-1041 – SCHEDULE C

Verify line references from federal Form 1041, U.S. Income Tax Return for Estates and Trusts, at the time you complete this schedule. Resident estates or full-year resident trusts must complete this schedule to calculate Connecticut taxable income. Resident estates or full year resident trusts with nonresident beneficiaries must complete and attach a Connecticut ESBT tax computation attachment, if applicable.

CT-1041 SCHEDULE FA Part 1

Line 1 - Federal Taxable Income Enter the federal taxable income from federal Form 1041, Line 22, and from the federal ESBT tax computation attachment. Attach the federal ESBT tax computation attachment to the return.

Line 4 - Connecticut Taxable Income From Connecticut Sources Part-year resident inter vivos trusts with nonresident, noncontingent beneficiaries complete Schedule CT-1041FALine 4 Worksheet, Lines a through i.  All others, enter Subtotal from Line c on Schedule CT-1041FA, Part 1, Line 4, and from the Connecticut ESBT tax computation attachment and go to Schedule CT-1041FA, Line 9. Attach Connecticut ESBT tax computation attachment to the return.

The amount entered on Line c includes the trust or estate’s share of distributable net income and certain gains derived from or connected with Connecticut sources for the residency and nonresidency portions of the taxable year. The share for the residency portion of the taxable year may include income not from Connecticut sources. If so, complete Lines d through i to determine the amount to be subtracted from the amount entered on Line c.

To determine the Connecticut taxable income of the trust or estate from Connecticut sources, complete Line 4 Worksheet found in the instruction booklet.

Complete Lines 5 through 8 only for part-year resident inter vivos trusts with nonresident, noncontingent beneficiaries.

Line 5 - Percentage of Resident, Noncontingent Beneficiaries Enter the decimal rounded to four places from Schedule CT-1041B, Part 2, Line 4.

Line 6 - Connecticut Taxable Income From Non-Connecticut Sources During the Residency Portion of the Taxable Year as Modified Enter the amount from Schedule CT-1041FA - Line 4 Worksheet, Line h, below.

CT-1041 SCHEDULE FA Part 2

The federal distributable net income derived from or connected with sources within Connecticut (Part 3, Line 24, Column B) is allocated in Part 2 to the trust or estate and its beneficiaries in proportion to their respective shares in the federal distributable net income of the trust or estate. Do not complete Part 2 if Part 3, Line 24, Column B, is zero.

CT-1041 SCHEDULE FA Part 3

Enter in Column A the amount reported on federal Form 1041 as modified for the applicable items reported on Schedule A. For information on federal amounts which may be modified, such as the gain or loss on the sale of Connecticut state and local government bonds, see Instructions for Schedule A on Page 22. Enter in Column B the portion of each amount in Column A that is income or deductions derived from or connected with sources within Connecticut.

CT-1041 Validation Page

Review the entries on the page.  If you need to correct an entry in any section of the return, press EDIT and make the changes.  Then press NEXT to continue filing.