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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.
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
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
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

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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