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Connecticut Income Tax for Trust and Estates Filing Help Page

Forms Instructions:  Select from the following to view or download form instructions:

CT-1041 Trusts and Estates Instructions Booklet
Schedule I Alternative Minimum Tax Computation of Trust or Estate
CT-8801 Credit For Prior Year Connecticut Minimum Tax
 
Additional Help by Form:
User Information
 

User Information Page

Enter the name of the trust and 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 all of the following are true. The resident estate or full-year resident trust has no:

  • Nonresident beneficiaries;
  • Schedule A, Connecticut fiduciary adjustments;
  • Connecticut alternative minimum tax; and
  • Adjusted net Connecticut minimum tax credit.                 

CT-1041 Line Help

(See the CT-1041 instructions booklet for detailed line instructions.)

Quick Filers: Enter the Connecticut Taxable Income of the Fiduciary on Line 1.

Other Filers: Line 1 is pre-populated and cannot be edited on this page. If there is an error on Line 1, you must correct the information on the appropriate schedule.  Press BACK to return to the appropriate schedule to make the correction.                         

Line 6

If you were required to pay federal alternative minimum tax, you must complete Form CT-1041, Schedule I. Enter the amount from Form CT-1041, Schedule I, Part 1, Line 23 on Line 6.

Line 8

Connecticut

Line 10

This amount must total the Connecticut income taxes withheld as indicated on your copies of W-2, W-2G, Schedule CT K-1, and certain 1099 forms. Enter only Connecticut income tax withheld.

1041 Schedule A  

Complete Schedule A if you have any allowable modifications to federal taxable income.  See the instructions to Schedule A in the CT-1041 booklet for additional information.

Line 5

If you have an add back any of the following types of income or expenses, select one of the following reasons from the drop down box.  

  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; or
  4. Interest expenses on indebtedness incurred or continued to purchase or carry obligations or securities, the income from which is exempt from Connecticutincome tax, to the extent deductible in determining federal taxable income prior to deductions relating to distributions to beneficiaries.

Line 11

To the extent not deductible in determining federal taxable income prior to deductions relating to distributions to beneficiaries, select one of the following reasons from the drop down box:

  • 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; or
  • Any amortizable bond premium on bonds that provide interest income taxable in Connecticut but exempt from federal income tax.

Do not use Line 11 to subtract income subject to tax in another jurisdiction.                                                                          

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 estate. 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.       

1041 Schedule C

Enter the federal taxable income of the fiduciary from federal Form 1041 on Line 4.  If federal taxable income is $0, you must enter 0 on Line 4.

1041 Schedule FA Part 1

Enter the federal taxable income of the fiduciary as reported on federal Form 1041 on Line 1.

Line 4

To determine the Connecticut taxable income of the fiduciary from Connecticut sources, complete the Schedule CT-1041FA - Line 4 Worksheet in the CT-1041 booklet.

Line 6  

Enter the amount from Line h of the Schedule CT-1041FA - Line 4 Worksheet in the CT-1041 booklet.

1041 Schedule FA Part 2

For resident beneficiaries, their entire distributable share of trust or estate income, not just the portion derived from or connected with Connecticut sources, is included in their Connecticut adjusted gross income.

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 the instructions to Schedule A in the CT-1041 booklet for additional information. 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.

1041 Validation Page

Review the entries on this 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.