DRS: Estimated Income Tax

 
Estimated Income Tax Information

PAYMENT OPTIONS:
  1. Pay electronically using the TSC-IND
  2. Pay by Credit Card using Official Payments
  3. Mailing the CT-1040ES
  4. 2014 CT-1040ES
Important: Beginning with taxable year 2015, individual taxpayers who had a Connecticut income tax liability of $4,000 or more for taxable year 2013, and who are required to, or voluntarily make estimated tax payments for taxable year 2015, must make such payments by electronic funds transfer (EFT).
 

You are required to make estimated income tax payments if your 2015 Connecticut income tax (after tax credits) minus Connecticut tax withheld is $1000 or more, and you expect your income tax withheld to be less than your required annual payment for the 2015 taxable year.

Your required annual payment for the 2015 taxable year is the lesser of:

  • 90% of the income tax shown on your 2015 Connecticut income tax return; or
  • 100% of the income tax shown on your 2014 Connecticut income tax return if you filed a 2014 Connecticut income tax return that covered a 12-month period.

DUE DATES:
 
April 15, 2014 - should equal 25% of required annual payment
June 15, 2014 - should equal 25% of required annual payment - Total of 50% should be paid by this date
Sept. 15, 2014 - should equal 25% of required annual payment - Total of 75% should be paid by this date
Jan. 15, 2015 - should equal 25% of required annual payment - Total of 100% should be paid by this date
 
An estimate will be considered timely filed if received on or before the due date, or if the date shown by the U.S. Postal Service cancellation mark is on or before the due date.  Taxpayers who report on other than a calendar year basis should use their federal estimated tax installment due dates.  If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.  For more information on estimated income tax, please review IP 2011(26), Estimated Connecticut Income Taxes and Informational Publication 2011(23), A Guide to Calculating Your Annualized Estimated Income Tax Installments and Worksheet CT-1040 AES.
 

Where to mail

Department of Revenue Services
PO Box 2932
Hartford CT 06104-2932


Check on the Amount of Estimated Payments Made
  • Online anytime:   Log into the TSC-IND to view the payments that you made. After you log in, select "View Processed Payments" on the Main Menu.
  • Telephone DRS during business hours:  between 8:30 a.m. and 4:30 p.m., eastern time, weekdays.  Telephone 860-297-5962.