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- Estimated payments are due April 15, June 15, September 15, 2008 and January 15, 2009.
- The worksheet provides guidance on calculating estimated tax liability and payment amounts due each installment.
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ct2008 Connecticut Telefile Tax Return and Instructions -
1. Form CT-1040ES
Department of Revenue Services
State of Connecticut
2008 Estimated Connecticut Income Tax Payment Coupon for Individuals
(Rev. 12/07)
General Instructions How Much Should I Pay: Complete the 2008 Estimated Connecticut
Income Tax Worksheet on Page 2 to calculate your required annual
Who Should File This Coupon: Use this coupon if you are required
payment.
to make estimated income tax payments for the 2008 taxable year
and you do not receive a preprinted coupon package from the Special Rules for Farmers and Fishermen: If you are a farmer or
Department of Revenue Services (DRS). Coupon packages are fisherman (as defined in I.R.C. §6654(i)(2)) who is required to
mailed in mid-January to those who made estimated income tax make estimated income tax payments, you will be required to
payments in the prior year. make only one payment. Your installment is due on or before
January 15, 2009, for the 2008 taxable year. The required installment
Nonresidents and Part-Year Residents: Nonresident individuals is the lesser of 66b% of the income tax shown on your 2008
are subject to Connecticut income tax on their Connecticut source Connecticut income tax return or 100% of the income tax shown on
income. Part-year residents are taxed on all income received while your 2007 Connecticut income tax return. See Informational
a resident of Connecticut and on income received from Connecticut Publication 2006(20), Farmer’s Guide to Sales and Use Taxes, Motor
sources while a nonresident. Connecticut source income Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax.
includes, but is not limited to, income from a business, profession,
Annualized Income Installment Method: If your income varies
occupation, or trade conducted in this state as well as income from
throughout the year, you may be able to reduce or eliminate the
the rental or sale of real or tangible property located in Connecticut.
amount of your estimated tax payment for one or more periods by
Civil Unions: Effective for taxable years beginning on or after using the annualized income installment method. See Informational
January 1, 2006, parties to a civil union (civil union partners) Publication 2006(25), A Guide to Calculating Your Annualized
Estimated Income Tax Installments and Worksheet CT-1040AES.
recognized under Connecticut law must file their Connecticut
income tax returns as if they were entitled to the same filing status Interest: You may be charged interest if you did not pay enough tax
accorded spouses under the Internal Revenue Code (I.R.C.). This through withholding or estimated payments, or both, by any
means that, for purposes of calculating their Connecticut income tax installment due date. This is true even if you are due a refund when
liability, parties to a civil union must recompute their federal income you file your tax return. Interest is calculated separately for each
tax liability as if their filing status for federal income tax purposes installment. Therefore, you may owe interest for an earlier
were married filing jointly or married filing separately. Parties to a installment even if you paid enough tax later to make up for the
civil union may not calculate their Connecticut income tax liability underpayment. Interest at 1% per month or fraction of a month will
as single, or if applicable, head of household filers (although this be added to the tax due until the earlier of April 15, 2009, or the date
will be their filing status for federal income tax purposes). on which the underpayment is paid.
Who Is Required to Make Estimated Payments: You must make If you file your income tax return for the 2008 taxable year on or before
estimated income tax payments if your Connecticut income tax January 31, 2009, and pay in full the amount computed on the return
(after tax credits) minus Connecticut tax withheld is $1,000 or more, as payable on or before that date, you will not be charged interest for
and you expect your Connecticut income tax withheld to be less failing to make the estimated payment due January 15, 2009.
than your required annual payment for the 2008 taxable year. A farmer or fisherman who files a 2008 Connecticut income tax
return on or before March 1, 2009, and pays in full the amount
Your required annual payment is the lesser of:
computed on the return as payable on or before that date, will not
• 90% of the income tax shown on your 2008 Connecticut income be charged interest for underpayment of estimated tax.
tax return; or
Worksheet Instructions
• 100% of the income tax shown on your 2007 Connecticut income
Line 2: Enter the total of your estimated allowable Connecticut
tax return if you filed a 2007 Connecticut income tax return that
modifications. See instructions for Schedule 1 - Modifications to
covered a 12-month period.
Federal Adjusted Gross Income of Form CT-1040 or Form
You do not have to make estimated income tax payments if: CT-1040NR/PY, for information about allowable modifications.
• You were a Connecticut resident during the 2007 taxable year Social Security Benefit Adjustment: Parties to a civil union
and you did not file a 2007 income tax return because you had recognized under Connecticut law must recompute their federal
no Connecticut income tax liability; or adjusted gross income as if their filing status for federal income
tax purposes were married filing jointly or married filing separately.
• You were a nonresident or part-year resident with Connecticut
source income during the 2007 taxable year and you did not file If your required Connecticut income tax return filing status is single,
a 2007 income tax return because you had no Connecticut married filing separately, or civil union filing separately and you
income tax liability. expect your 2008 federal adjusted gross income will be less than
$50,000, enter as a subtraction the amount of federally taxable
If you were a nonresident or part-year resident and you did not have
Social Security benefits you expect to report on your 2008 federal
Connecticut source income during the 2007 taxable year, then you
Form 1040, Line 20b, or federal Form 1040A, Line 14b. If your
must use 90% of the income tax shown on your 2008 Connecticut
required Connecticut income tax return filing status is married filing
income tax return as your required annual payment.
jointly, civil union filing jointly, qualifying widow(er) with dependent
child, or head of household and you expect your federal adjusted
When to File: Estimated payments for the 2008 taxable year are
gross income will be less than $60,000, enter as a subtraction the
due on or before April 15, June 15, September 15, 2008, and
amount of federally taxable Social Security benefits you expect to
January 15, 2009. Fiscal year filers should follow federal filing dates.
report on your 2008 federal Form 1040, Line 20b, or federal Form
If the due date falls on a Saturday, Sunday, or legal holiday, the next
1040A, Line 14b. If you expect your federal adjusted gross income
business day is the due date. An estimate will be considered timely
will be above the threshold for your filing status, complete the Social
filed if received or if the date shown by the U.S. Postal Service
Security Benefit Adjustment Worksheet on Page 4 and include the
cancellation mark is on or before the due date.
amount from Line F on Line 2.
2. Line 9: If you expect to owe federal alternative minimum tax for the
Line 3: Nonresidents and Part-Year Residents Only: If your
2008 taxable year, you may also owe Connecticut alternative
Connecticut source income is greater than your Connecticut adjusted
minimum tax. Enter your estimated Connecticut alternative
gross income, enter your Connecticut source income on this line.
minimum tax liability. See instructions for Form CT-6251, Connecticut
Line 5: Apportionment Factor: Nonresidents and part-year residents,
Alternative Minimum Tax Return - Individuals.
if your Connecticut source income is greater than or equal to your
Line 11: Enter estimated allowable adjusted net Connecticut minimum
Connecticut adjusted gross income, enter 1.0000. If your Connecticut
tax credit. Enter “0” if you are not entitled to a credit, or if you entered an
source income is less than your Connecticut adjusted gross income,
amount on Line 9. (See instructions for Form CT-8801, Credit for Prior
complete the following calculation and enter the result on Line 5.
Year’s Connecticut Minimum Tax for Individuals, Trusts, and Estates.)
Connecticut Source Income = Line 5
Line 14: If your 2007 Connecticut income tax return covered a
Connecticut Adjusted Gross Income (Line 3)
12-month period, enter 100% of the income tax shown on your return
Do not enter a number that is less than zero or greater than 1. If the
(from Form CT-1040, Line 14; Form CT-1040EZ, Line 6; or Form
result is less than zero, enter “0”; if greater than 1 enter 1.0000.
CT-1040NR/PY, Line 16). If you were a resident during the 2007 taxable
Round to four decimal places.
year and you did not file a 2007 Connecticut income tax return because
Line 7: Residents and Part-Year Residents Only: Enter estimated you had no Connecticut income tax liability, enter “0.” If you were a
allowable credit for income taxes paid to qualifying jurisdictions. nonresident or part-year resident during the 2007 taxable year with
Enter “0”, if not applicable. See instructions for Schedule 2 - Credit Connecticut source income and you did not file a 2007 Connecticut
for Income Taxes Paid to Qualifying Jurisdictions of Form CT-1040 income tax return because you had no Connecticut income tax
or Form CT-1040NR/PY. liability, enter “0.” All other taxpayers must leave Line 14 blank.
2008 Estimated Connecticut Income Tax Worksheet
1. Federal adjusted gross income you expect in the 2008 taxable year from 2008 federal Form 1040ES, 2008 Estimated
Tax Worksheet, Line 1 ......................................................................................................................................................... 1. _______________
2. Allowable Connecticut modifications: Additions or subtractions, see instructions, Page 1. ................................................. 2. _______________
3. Connecticut adjusted gross income: Combine Line 1 and Line 2. ........................................................................................ 3. _______________
Nonresidents and Part-Year Residents: Enter your Connecticut source income if greater than your Connecticut adjusted gross income.
4. Connecticut income tax: Complete the Tax Calculation Schedule below. .......................................................................... 4. _______________
5. Apportionment factor: Connecticut residents enter 1.0000. Nonresidents and part-year residents, see instructions above. ..... 5. _______________
6. Multiply Line 5 by Line 4. ..................................................................................................................................................... 6. _______________
7. Credit for income taxes paid to qualifying jurisdictions: See instructions above. ................................................................. 7. _______________
8. Subtract Line 7 from Line 6. ................................................................................................................................................ 8. _______________
9. Estimated Connecticut Alternative Minimum Tax: See instructions above. ............................................................................ 9. _______________
10. Add Line 8 and Line 9. ...................................................................................................................................................... 10. _______________
11. Adjusted Net Connecticut Minimum Tax Credit: See instructions above. ............................................................................. 11. _______________
12. Total estimated income tax: Subtract Line 11 from Line 10. ............................................................................................... 12. _______________
13. Multiply Line 12 by 90% (66b% for farmers and fishermen). ............................................................................................ 13. _______________
14. Enter 100% of the income tax shown on your 2007 Connecticut income tax return. See instructions above. .................. 14. _______________
15. Enter the lesser of Line 13 or Line 14. If Line 14 is blank, enter the amount from Line 13.
This is your required annual payment. See caution below. ...................................................................................... 15. _______________
Caution: Generally, you may owe interest if you do not prepay (through timely estimates, withholding, or both) the lesser of 100% of the income tax shown
on your 2007 Connecticut income tax return or 90% of the income tax shown on your 2008 Connecticut income tax return. To avoid interest charges, make sure
your estimate is as accurate as possible. You may prefer to pay 100% of the income tax shown on your 2007 Connecticut income tax return.
16. Connecticut income tax withheld or expected to be withheld during the 2008 taxable year .............................................. 16. _______________
17. Subtract Line 16 from Line 15. If zero or less, or if Line 12 minus Line 16 is less than $1,000, no estimated payment is required . 17. _______________
25
18. Installment amount ............................................................................................................................................................. 18. _______________
19. Multiply Line 17 by Line 18. Pay this amount for each installment. ...................................................................................... 19. _______________
Tax Calculation Schedule
1. Enter the amount from Line 3 of the 2008 Estimated Connecticut Income Tax Worksheet. 1.
2. Enter Personal Exemption from Table A, Exemptions, Page 3. 2.
3. Connecticut taxable income: Subtract Line 2 from Line 1. If less than zero, enter “0.” 3.
4. Connecticut income tax from Table B, Connecticut Income Tax, Page 3 4.
5. Enter Decimal Amount from Table C, Personal Tax Credits, Page 3. If zero, enter “0.” 5.
6. Multiply the amount on Line 4 by the decimal amount on Line 5. 6.
7. Connecticut Income Tax: Subtract Line 6 from Line 4. Enter this amount on Line 4,
2008 Estimated Connecticut Income Tax Worksheet, above. 7.
Form CT-1040ES (Rev. 12/07) Page 2 of 4
3. Table A - Exemptions for 2008 Taxable Year
Use the filing status you expect to report on your 2008 tax return and your Connecticut AGI*
(from Tax Calculation Schedule, Line 1) to determine your exemption.
Married Filing Separately
Married Filing Jointly, Civil Union
Head of Household
Single or Civil Union Filing Separately
Filing Jointly, or Qualified Widow(er)
Connecticut AGI* Connecticut AGI* Connecticut AGI* Connecticut AGI*
Less Than Exemption Less Than Exemption Less Than Exemption
Less Than Exemption
More Than More Than More Than More Than
or Equal To or Equal To or Equal To or Equal To
$ 0 $26,000 $ 13,000 $ 0 $48,000 $24,000 $ 0 $24,000 $12,000 $ 0 $38,000 $19,000
$26,000 $27,000 $ 12,000 $48,000 $49,000 $23,000 $24,000 $25,000 $ 11,000 $38,000 $39,000 $18,000
$27,000 $28,000 $ 11,000 $49,000 $50,000 $22,000 $25,000 $26,000 $10,000 $39,000 $40,000 $17,000
$28,000 $29,000 $ 10, 000 $50,000 $51,000 $21,000 $26,000 $27,000 $ 9, 000 $40,000 $41,000 $16,000
$29,000 $30,000 $ 9, 000 $51,000 $52,000 $20,000 $27,000 $28,000 $ 8,000 $41,000 $42,000 $15,000
$30,000 $31,000 $ 8, 000 $52,000 $53,000 $19,000 $28,000 $29,000 $ 7,000 $42,000 $43,000 $14,000
$31,000 $32,000 $ 7, 000 $53,000 $54,000 $18,000 $29,000 $30,000 $ 6,000 $43,000 $44,000 $13,000
$32,000 $33,000 $ 6, 000 $54,000 $55,000 $17,000 $30,000 $31,000 $ 5,000 $44,000 $45,000 $12,000
$33,000 $34,000 $ 5, 000 $55,000 $56,000 $16,000 $31,000 $32,000 $ 4,000 $45,000 $46,000 $11,000
$34,000 $35,000 $ 4, 000 $56,000 $57,000 $15,000 $32,000 $33,000 $ 3,000 $46,000 $47,000 $10,000
$35,000 $36,000 $ 3, 000 $57,000 $58,000 $14,000 $33,000 $34,000 $ 2,000 $47,000 $48,000 $ 9,000
$36,000 $37,000 $ 2, 000 $58,000 $59,000 $13,000 $34,000 $35,000 $ 1,000 $48,000 $49,000 $ 8,000
$37,000 $38,000 $ 1,000 $59,000 $60,000 $12,000 $35,000 and up $ 0 $49,000 $50,000 $ 7,000
$38,000 and up $ 0 $60,000 $61,000 $ 11,000 $50,000 $51,000 $ 6,000
$61,000 $62,000 $10,000 $51,000 $52,000 $ 5,000
$62,000 $63,000 $ 9 , 000 $52,000 $53,000 $ 4,000
$63,000 $64,000 $ 8,00 0 $53,000 $54,000 $ 3,000
$64,000 $65,000 $ 7,000 $54,000 $55,000 $ 2,000
$65,000 $66,000 $ 6,000 $55,000 $56,000 $ 1,000
$66,000 $67,000 $ 5,000 $56,000 and up $ 0
$67,000 $68,000 $ 4,000
$68,000 $69,000 $ 3,000
$69,000 $70,000 $ 2,000
$70,000 $71,000 $ 1,000
$71,000 and up $ 0
Table B - Connecticut Income Tax for 2008 Taxable Year
Married Filing Jointly, Civil Union Filing
Single, Married Filing Separately, Head of Household
Jointly, or Qualifying Widow(er)
or Civil Union Filing Separately
If the amount on Line 3 of the Tax If the amount on Line 3 of the Tax
If the amount on Line 3 of the Tax
Calculation Schedule is: Calculation Schedule is:
Calculation Schedule is:
Less than or equal to $20,000, multiply by .03.
Less than or equal to $10,000, multiply by .03. Less than or equal to $16,000, multiply by .03.
More than $20,000, multiply the excess
More than $10,000, multiply the excess More than $16,000, multiply the excess
over $20,000 by .05 and add $600.
over $10,000 by .05 and add $300. over $16,000 by .05 and add $480.
For example, if the amount on Line 3 is For example, if the amount on Line 3 is
For example, if the amount on Line 3 is
$22,500 enter $725 on Line 4. $20,000 enter $680 on Line 4.
$13,000 enter $450 on Line 4.
$22,500 - $20,000 = $2,500 $20,000 - $16,000 = $4,000
$13,000 - $10,000 = $3,000
$2,500 x .05 = $125
$3,000 x .05 = $150 $4,000 x .05 = $200
$125 + $600 = $725
$150 + $300 = $450 $200 + $480 = $680
Table C - Personal Tax Credits for 2008 Taxable Year
Use the filing status you expect to report on your 2008 tax return and your Connecticut AGI*
(from Tax Calculation Schedule, Line 1) to determine your decimal amount.
Married Filing Separately
Married Filing Jointly, Civil Union
Head of Household
or Civil Union Filing Separately
Single Filing Jointly, or Qualified Widow(er)
Connecticut AGI* Connecticut AGI* Connecticut AGI* Connecticut AGI*
Decimal Decimal Decimal Decimal
Less Than Less Than Less Than Less Than
Amount Amount Amount Amount
More Than More than More Than More Than
or Equal To or Equal To or Equal To or Equal To
$13,000 $16,300 .75 $24,000 $30,000 .75 $12,000 $15,000 .75 $19,000 $24,000 .75
$16,300 $16,800 .70 $30,000 $30,500 .70 $15,000 $15,500 .70 $24,000 $24,500 .70
$16,800 $17,300 .65 $30,500 $31,000 .65 $15,500 $16,000 .65 $24,500 $25,000 .65
$17,300 $17,800 .60 $31,000 $31,500 .60 $16,000 $16,500 .60 $25,000 $25,500 .60
$17,800 $18,300 .55 $31,500 $32,000 .55 $16,500 $17,000 .55 $25,500 $26,000 .55
$18,300 $18,800 .50 $32,000 $32,500 .50 $17,000 $17,500 .50 $26,000 $26,500 .50
$18,800 $19,300 .45 $32,500 $33,000 .45 $17,500 $18,000 .45 $26,500 $27,000 .45
$19,300 $19,800 .40 $33,000 $33,500 .40 $18,000 $18,500 .40 $27,000 $27,500 .40
$19,800 $21,700 .35 $33,500 $40,000 .35 $18,500 $20,000 .35 $27,500 $34,000 .35
$21,700 $22,200 .30 $40,000 $40,500 .30 $20,000 $20,500 .30 $34,000 $34,500 .30
$22,200 $22,700 .25 $40,500 $41,000 .25 $20,500 $21,000 .25 $34,500 $35,000 .25
$22,700 $23,200 .20 $41,000 $41,500 .20 $21,000 $21,500 .20 $35,000 $35,500 .20
$23,200 $27,100 .15 $41,500 $50,000 .15 $21,500 $25,000 .15 $35,500 $44,000 .15
$27,100 $27,600 .14 $50,000 $50,500 .14 $25,000 $25,500 .14 $44,000 $44,500 .14
$27,600 $28,100 .13 $50,500 $51,000 .13 $25,500 $26,000 .13 $44,500 $45,000 .13
$28,100 $28,600 .12 $51,000 $51,500 .12 $26,000 $26,500 .12 $45,000 $45,500 .12
$28,600 $29,100 .11 $51,500 $52,000 .11 $26,500 $27,000 .11 $45,500 $46,000 .11
$29,100 $52,000 .10 $52,000 $96,000 .10 $27,000 $48,000 .10 $46,000 $74,000 .10
$52,000 $52,500 .09 $96,000 $96,500 .09 $48,000 $48,500 .09 $74,000 $74,500 .09
$52,500 $53,000 .08 $96,500 $97,000 .08 $48,500 $49,000 .08 $74,500 $75,000 .08
$53,000 $53,500 .07 $97,000 $97,500 .07 $49,000 $49,500 .07 $75,000 $75,500 .07
$53,500 $54,000 .06 $97,500 $98,000 .06 $49,500 $50,000 .06 $75,500 $76,000 .06
$54,000 $54,500 .05 $98,000 $98,500 .05 $50,000 $50,500 .05 $76,000 $76,500 .05
$54,500 $55,000 .04 $98,500 $99,000 .04 $50,500 $51,000 .04 $76,500 $77,000 .04
$55,000 $55,500 .03 $99,000 $99,500 .03 $51,000 $51,500 .03 $77,000 $77,500 .03
$55,500 $56,000 .02 $99,500 $100 , 000 .02 $51,500 $52,000 .02 $77,500 $78,000 .02
$56,000 $56,500 .01 $100 , 000 $100 ,500 .01 $52,000 $52,500 .01 $78,000 $78,500 .01
$56,500 and up .00 $100 , 500 and up .00 $52,500 and up .00 $78,500 and up .00
* Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income.
Form CT-1040ES (Rev. 12/07) Page 3 of 4
4. Social Security Benefit Adjustment Worksheet
Enter the amount you expect to enter on Form CT-1040EZ, Form CT-1040, or Form CT-1040NR/PY, Line 1.
If your filing status is single, married filing separately, or civil union filing separately, is the amount on Line 1 $50,000 or more?
Yes: Complete this worksheet.
No: Do not complete this worksheet. Enter the amount of federally taxable Social Security benefits you expect to report on federal
Form 1040, Line 20b, or federal Form 1040A, Line 14b, on the 2008 Estimated Connecticut Income Tax Worksheet, Line 2.
If your filing status is married filing jointly, civil union filing jointly, qualifying widow(er) with dependent child, or head of household,
is the amount on Line 1 $60,000 or more?
Yes: Complete this worksheet.
No: Do not complete this worksheet. Enter the amount of federally taxable Social Security benefits you expect to report on federal
Form 1040, Line 20b, or federal Form 1040A, Line 14b, on the 2008 Estimated Connecticut Income Tax Worksheet, Line 2.
A. Enter the amount you reported on federal Publication 505*, Tax Withholding and Estimated Tax, A.
Worksheet 2.1, Line 1. If Line A is zero or less, stop here. Otherwise, go to Line B.
B. Enter the amount you reported on federal Publication 505*, Tax Withholding and Estimated Tax, B.
Worksheet 2.1, Line 9. If Line B is zero or less, stop here. Otherwise, go to Line C.
C. Enter the lesser of Line A or Line B. C.
D. Multiply Line C by 25% (.25). D.
E. Expected taxable amount of Social Security benefits you reported on federal Publication 505*, E.
Tax Withholding and Estimated Tax, Worksheet 2.1, Line 18.
F. Social Security Benefit Adjustment - Subtract Line D from Line E. Enter the amount here F.
and as a subtraction on the 2008 Estimated Connecticut Income Tax Worksheet, Line 2.
If Line D is greater than or equal to Line E, enter “0.”
* You may obtain federal Publication 505 by calling the IRS at 1-800-829-3676 or by visiting the IRS website at www.irs.gov Parties to a civil
union should complete federal Publication 505, Tax Withholding and Estimated Tax Worksheet 2.1, as if their filing status for federal income tax
purposes were married filing jointly or married filing separately.
Payment Options: You may file and pay your Connecticut estimated taxes electronically using the Taxpayer Service Center (TSC). Visit our website
at www.ct.gov/DRS and click on TSC for more information.
If you filed a 2006 Connecticut income tax return, you may elect to pay your estimated 2008 Connecticut income tax liability using your American Express®
card, Discover ® card, MasterCard® card, or VISA® card. A convenience fee will be charged by the credit card service provider. The fee is 2.49% of
your total tax payment. You will be informed of the amount of the fee and you may elect to cancel the transaction. At the end of the transaction you will
be given a confirmation number for your records.
To Pay by Credit Card:
• Call Official Payments Corporation toll-free at 1-800-2PAY-TAX (1-800-272-9829) and follow the instructions. You will be asked to enter the Connecticut
Jurisdiction Code: 1777; or
• Visit: www.officialpayments.com and select Payment Center.
Do not send in Form CT-1040ES if you make your payment by credit card. Your payment will be effective on the date you make the charge.
To Pay by Mail:
Make your check payable to: Commissioner of Revenue Services. To ensure proper posting of your payment, write your Social Security Number(s)
(optional) and “2008 Form CT-1040ES” on the front of your check. Be sure to sign your check and paper clip it to the front of your coupon. Do not send
cash. DRS may submit your check to your bank electronically.
Completing the Payment Coupon: Complete all required taxpayer identification information. Enter the payment amount on Line 1 of the coupon. In
determining your payment amount, you may subtract from your installment amount any available overpayment of 2007 income tax. If you file this coupon,
preprinted, personalized coupons will be mailed to you for the 2008 taxable year.
. ................................................................................................ Cut Here .........................................................................................
CT-1040ES 2008
Estimated Connecticut Income Tax Payment
Due Date
Your Social Security Number Spouse’s Social Security Number
• • • •
___ ___ ___ • ___ ___ • ___ ___ ___ ___ ___ ___ ___ • ___ ___ • ___ ___ ___ ___
• • • •
• • • •
Your First Name and Middle Initial Last Name
1. Payment Amount 00
Spouse’s First Name and Middle Initial Last Name
Mailing Address (number and street), Apartment Number, PO Box
Send completed coupon and payment to:
Department of Revenue Services
City, Town, or Post Office State ZIP Code
PO Box 2932
Hartford CT 06104-2932
• Do not file this coupon if no payment is due or if you pay by credit card.
See Payment Options above.
• Pay total amount shown on Line 1.
• Print all information. Include your spouse’s SSN, if filing jointly.
• Cut along dotted line and mail coupon and payment to the address printed on the coupon.
• Make your check payable to the Commissioner of Revenue Services.
• To ensure proper posting, write your SSN(s) (optional) and “2008 Form CT-1040ES” on your check.
Form CT-1040ES (Rev. 12/07) Page 4 of 4