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Department of Revenue Services
                                                           Form CT-1040ES
State of Connecticut
                         2009 Estimated Connecticut Income Tax Payment Coupon for Individuals
(Rev. 12/08)

                       General Instructions                                How Much Should I Pay: Complete the 2009 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 2009 taxable year and
you do not receive a preprinted coupon package from the Department         Special Rules for Farmers and Fishermen: If you are a farmer
of Revenue Services (DRS). Coupon packages are mailed in                   or ļ¬sherman (as deļ¬ned in Internal Revenue Code Ā§6654(i)(2))
mid-January to those who made estimated income tax payments in             who is required to make estimated income tax payments, you will
the prior year.                                                            be required to make only one payment. Your installment is due on
                                                                           or before January 15, 2010, for the 2009 taxable year. The required
Nonresidents and Part-Year Residents: Nonresident individuals
                                                                           installment is the lesser of 66b% of the income tax shown on your
are subject to Connecticut income tax on their Connecticut source
                                                                           2009 Connecticut income tax return or 100% of the income tax shown
income. Part-year residents are taxed on all income received while
                                                                           on your 2008 Connecticut income tax return. See Informational
a resident of Connecticut and on income received from Connecticut
                                                                           Publication 2008(19), Farmerā€™s Guide to Sales and Use Taxes, Motor
sources while a nonresident. Connecticut source income includes
                                                                           Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax.
but is not limited to income from a business, profession, occupation,
or trade conducted in this state as well as income from the rental or      Annualized Income Installment Method: If your income varies
                                                                           throughout the year, you may be able to reduce or eliminate the amount
sale of real or tangible property located in Connecticut.
                                                                           of your estimated tax payment for one or more periods by using the
Note: If you are a party to a civil union recognized under Connecticut
                                                                           annualized income installment method. See Informational Publication
law or a spouse in a marriage recognized under Kerrigan v.
                                                                           2008(27), A Guide to Calculating Your Annualized Estimated Income
Commissioner of Public Health, 289 Conn. 135 (2008) (Kerrigan),
                                                                           Tax Installments and Worksheet CT-1040AES.
you must recalculate your federal adjusted gross income as if your
                                                                           Interest: You may be charged interest if you did not pay enough tax
ļ¬ling status for federal income tax purposes were married ļ¬ling jointly
                                                                           through withholding or estimated payments, or both, by any installment
or married ļ¬ling separately. Unless otherwise noted, any reference in
                                                                           due date. This is true even if you are due a refund when you ļ¬le your tax
these instructions to a spouse also refers to a party to a civil union.
                                                                           return. Interest is calculated separately for each installment. Therefore,
Except as otherwise noted, any reference in these instructions to ļ¬ling    you may owe interest for an earlier installment even if you paid enough
jointly includes ļ¬ling jointly for federal and Connecticut and ļ¬ling       tax later to make up for the underpayment. Interest at 1% per month
jointly for Connecticut only. Likewise, ļ¬ling separately includes          or fraction of a month will be added to the tax due until the earlier of
ļ¬ling separately for federal and Connecticut and ļ¬ling separately          April 15, 2010, or the date on which the underpayment is paid.
for Connecticut only.
                                                                           If you ļ¬le your income tax return for the 2009 taxable year on or before
Who Is Required to Make Estimated Payments: You must make                  January 31, 2010, and pay in full the amount computed on the return
estimated income tax payments if your Connecticut income tax (after        as payable on or before that date, you will not be charged interest for
tax credits) minus Connecticut tax withheld is $1,000 or more and          failing to make the estimated payment due January 15, 2010.
you expect your Connecticut income tax withheld to be less than your
                                                                           A farmer or ļ¬sherman who ļ¬les a 2009 Connecticut income tax return
required annual payment for the 2009 taxable year.
                                                                           on or before March 1, 2010, and pays in full the amount computed
Your required annual payment is the lesser of:                             on the return as payable on or before that date, will not be charged
                                                                           interest for underpayment of estimated tax.
ā€¢ 90% of the income tax shown on your 2009 Connecticut income
  tax return; or
                                                                                                Worksheet Instructions
ā€¢ 100% of the income tax shown on your 2008 Connecticut income             Line 2: Enter the total of your estimated allowable Connecticut
  tax return if you ļ¬led a 2008 Connecticut income tax return that         modifications. See instructions for Schedule 1 - Modifications
  covered a 12-month period.                                               to Federal Adjusted Gross Income of Form CT-1040 or Form
                                                                           CT-1040NR/PY, for information about allowable modiļ¬cations.
You do not have to make estimated income tax payments if:
                                                                           Social Security Benefit Adjustment: Parties to a civil union
ā€¢ You were a Connecticut resident during the 2008 taxable year
                                                                           recognized under Connecticut law or spouses in a marriage recognized
  and you did not ļ¬le a 2008 income tax return because you had no
                                                                           under Kerrigan must recompute their federal adjusted gross income
  Connecticut income tax liability; or
                                                                           as if their ļ¬ling status for federal income tax purposes were married
ā€¢ You were a nonresident or part-year resident with Connecticut
                                                                           ļ¬ling jointly or married ļ¬ling separately.
  source income during the 2008 taxable year and you did not ļ¬le a
  2008 income tax return because you had no Connecticut income             If your required Connecticut income tax return filing status is
  tax liability.                                                           single or filing separately and you expect your 2009 federal
                                                                           adjusted gross income will be less than $50,000, enter as a
If you were a nonresident or part-year resident and you did not have
                                                                           subtraction the amount of federally taxable Social Security
Connecticut source income during the 2008 taxable year, then you
                                                                           beneļ¬ts you expect to report on your 2009 federal Form 1040,
must use 90% of the income tax shown on your 2009 Connecticut
                                                                           Line 20b, or federal Form 1040A, Line 14b. If your required
income tax return as your required annual payment.
                                                                           Connecticut income tax return ļ¬ling status is ļ¬ling jointly, qualifying
When to File: Estimated payments for the 2009 taxable year are             widow(er) with dependent child, or head of household and you
due on or before April 15, June 15, September 15, 2009, and                expect your federal adjusted gross income will be less than
January 15, 2010. Fiscal year ļ¬lers should follow federal ļ¬ling dates.     $60,000, enter as a subtraction the amount of federally taxable
If the due date falls on a Saturday, Sunday, or legal holiday, the next    Social Security beneļ¬ts you expect to report on your 2009 federal
business day is the due date. An estimate will be considered timely ļ¬led   Form 1040, Line 20b, or federal Form 1040A, Line 14b. If you expect your
if received or if the date shown by the U.S. Postal Service cancellation   federal adjusted gross income will be above the threshold for your ļ¬ling
mark is on or before the due date.                                         status, complete the Social Security Beneļ¬t Adjustment Worksheet on
                                                                           Page 4 and include the 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
                                                                                                      2009 taxable year, you may also owe Connecticut alternative minimum
Connecticut source income is greater than your Connecticut adjusted
                                                                                                      tax. Enter your estimated Connecticut alternative minimum tax liability.
gross income, enter your Connecticut source income on this line.
                                                                                                      See instructions for Form CT-6251, Connecticut Alternative Minimum
Line 5: Apportionment Factor: Nonresidents and part-year residents,
                                                                                                      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 ā€œ0ā€ if you are not entitled to a credit or if you entered
source income is less than your Connecticut adjusted gross income,
                                                                                                      an amount on Line 9. See instructions for Form CT-8801, Credit for Prior
complete the following calculation and enter the result on Line 5.
                                                                                                      Yearā€™s Connecticut Minimum Tax for Individuals, Trusts, and Estates.
            Connecticut Source Income
                                                = Line 5                                              Line 14: If your 2008 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 ā€œ0ā€; if greater than 1 enter 1.0000. Round
                                                                                                      CT-1040NR/PY, Line 16). If you were a resident during the 2008
to four decimal places.
                                                                                                      taxable year and you did not ļ¬le a 2008 Connecticut income tax return
Line 7: Residents and Part-Year Residents Only: Enter estimated                                       because you had no Connecticut income tax liability, enter ā€œ0.ā€ If you
allowable credit for income taxes paid to qualifying jurisdictions.                                   were a nonresident or part-year resident during the 2008 taxable
Enter ā€œ0,ā€ if not applicable. See instructions for Schedule 2 - Credit                                year with Connecticut source income and you did not ļ¬le a 2008
for Income Taxes Paid to Qualifying Jurisdictions of Form CT-1040 or                                  Connecticut income tax return because you had no Connecticut income
Form CT-1040NR/PY.                                                                                    tax liability, enter ā€œ0.ā€ All other taxpayers must leave Line 14 blank.

                                                   2009 Estimated Connecticut Income Tax Worksheet
  1. Federal adjusted gross income you expect in the 2009 taxable year from 2009 federal Form 1040ES, 2009 Estimated
     Tax Worksheet, Line 1 .......................................................................................................................................................1. ________________
  2. Allowable Connecticut modiļ¬cations: 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 ļ¬shermen). ...........................................................................................13. ________________
14. Enter 100% of the income tax shown on your 2008 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 2008 Connecticut income tax return or 90% of the income tax shown on your 2009 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 2008 Connecticut income tax return.

16. Connecticut income tax withheld or expected to be withheld during the 2009 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 2009 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 ā€œ0.ā€                                                                  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 ā€œ0.ā€                                                                    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,
     2009 Estimated Connecticut Income Tax Worksheet, above.                                                                                                 7.
Form CT-1040ES (Rev. 12/08)                                                                                                                                                           Page 2 of 4
Table A - Exemptions for 2009 Taxable Year
            Use the ļ¬ling status you expect to report on your 2009 tax return and your Connecticut AGI*
            (from Tax Calculation Schedule, Line 1) to determine your exemption.
                                                          Filing Jointly or
                          Single                                                                Filing Separately                  Head of Household
                                                        Qualifying Widow(er)
              Connecticut AGI*     Exemption   Connecticut AGI*    Exemption  Connecticut AGI*     Exemption   Connecticut AGI*
                                                                                                             More Than Less Than Exemption
             More Than Less Than             More Than Less Than             More Than Less Than
                       or Equal To                     or Equal To                     or Equal To                     or Equal To
               $     0     $27,000    $ 13,500      $     0     $48,000     $ 24,000      $     0    $24,000      $ 12,000     $     0     $38,000      $19,000
               $27,000     $28,000    $ 12,500      $48,000     $49,000     $ 23,000      $24,000    $25,000      $ 11,000     $38,000     $39,000      $18,000
               $28,000     $29,000    $ 11,500      $49,000     $50,000     $ 22,000      $25,000    $26,000      $ 10,000     $39,000     $40,000      $17,000
               $29,000     $30,000    $10, 500      $50,000     $51,000     $ 21,000      $26,000    $27,000      $ 9,000      $40,000     $41,000      $16,000
               $30,000     $31,000    $ 9, 500      $51,000     $52,000     $ 20,000      $27,000    $28,000      $ 8,000      $41,000     $42,000      $15,000
               $31,000     $32,000    $ 8, 500      $52,000     $53,000     $ 19,000      $28,000    $29,000      $ 7,000      $42,000     $43,000      $14,000
               $32,000     $33,000    $ 7, 500      $53,000     $54,000     $ 18,000      $29,000    $30,000      $ 6,000      $43,000     $44,000      $13,000
               $33,000     $34,000    $ 6, 500      $54,000     $55,000     $ 17,000      $30,000    $31,000      $ 5,000      $44,000     $45,000      $12,000
               $34,000     $35,000    $ 5, 500      $55,000     $56,000     $ 16,000      $31,000    $32,000      $ 4,000      $45,000     $46,000      $11,000
               $35,000     $36,000    $ 4, 500      $56,000     $57,000     $ 15,000      $32,000    $33,000      $ 3,000      $46,000     $47,000      $10,000
               $36,000     $37,000    $ 3, 500      $57,000     $58,000     $ 14,000      $33,000    $34,000      $ 2,000      $47,000     $48,000      $ 9,000
               $37,000     $38,000    $ 2, 500      $58,000     $59,000     $ 13,000      $34,000    $35,000      $ 1,000      $48,000     $49,000      $ 8,000
               $38,000     $39,000    $ 1,500       $59,000     $60,000     $ 12,000      $35,000     and up      $      0     $49,000     $50,000      $ 7,000
               $39,000     $40,000    $ 500         $60,000     $61,000     $ 11,000                                           $50,000     $51,000      $ 6,000
               $40,000      and up    $      0      $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     $ 8,000                                            $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 2009 Taxable Year
                    Single or Filing Separately                                                                              Head of Household
                                                                Filing Jointly or Qualifying Widow(er)

                                                               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 $16,000, multiply by .03.
             Less than or equal to $10,000, multiply by .03.
                                                               More than $20,000, multiply the excess over       More than $16,000, multiply the excess over
             More than $10,000, multiply the excess over
                                                               $20,000 by .05 and add $600.                      $16,000 by .05 and add $480.
             $10,000 by .05 and add $300.
                                                               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                               $4,000 x .05 = $200
               $3,000 x .05 = $150
                                                                 $125 + $600 = $725                                $200 + $480 = $680
               $150 + $300 = $450
            Table C - Personal Tax Credits for 2009 Taxable Year
            Use the ļ¬ling status you expect to report on your 2009 tax return and your Connecticut AGI*
            (from Tax Calculation Schedule, Line 1) to determine your decimal amount.

                                                          Filing Jointly or
                          Single                                                                                                   Head of Household
                                                                                                Filing Separately
                                                        Qualifying Widow(er)
              Connecticut AGI*        Decimal      Connecticut AGI*         Decimal     Connecticut AGI*          Decimal      Connecticut AGI*       Decimal
             More Than Less Than      Amount      More than Less Than       Amount     More Than Less Than        Amount     More Than Less Than      Amount
                       or Equal To                          or Equal To                          or Equal To                           or Equal To

              $13,500      $16,900       .75       $24,000      $30,000        .75       $12,000     $15,000        .75        $19,000     $24,000        .75
              $16,900      $17,400       .70       $30,000      $30,500        .70       $15,000     $15,500        .70        $24,000     $24,500        .70
              $17,400      $17,900       .65       $30,500      $31,000        .65       $15,500     $16,000        .65        $24,500     $25,000        .65
              $17,900      $18,400       .60       $31,000      $31,500        .60       $16,000     $16,500        .60        $25,000     $25,500        .60
              $18,400      $18,900       .55       $31,500      $32,000        .55       $16,500     $17,000        .55        $25,500     $26,000        .55
              $18,900      $19,400       .50       $32,000      $32,500        .50       $17,000     $17,500        .50        $26,000     $26,500        .50
              $19,400      $19,900       .45       $32,500      $33,000        .45       $17,500     $18,000        .45        $26,500     $27,000        .45
              $19,900      $20,400       .40       $33,000      $33,500        .40       $18,000     $18,500        .40        $27,000     $27,500        .40
              $20,400      $22,500       .35       $33,500      $40,000        .35       $18,500     $20,000        .35        $27,500     $34,000        .35
              $22,500      $23,000       .30       $40,000      $40,500        .30       $20,000     $20,500        .30        $34,000     $34,500        .30
              $23,000      $23,500       .25       $40,500      $41,000        .25       $20,500     $21,000        .25        $34,500     $35,000        .25
              $23,500      $24,000       .20       $41,000      $41,500        .20       $21,000     $21,500        .20        $35,000     $35,500        .20
              $24,000      $28,100       .15       $41,500      $50,000        .15       $21,500     $25,000        .15        $35,500     $44,000        .15
              $28,100      $28,600       .14       $50,000      $50,500        .14       $25,000     $25,500        .14        $44,000     $44,500        .14
              $28,600      $29,100       .13       $50,500      $51,000        .13       $25,500     $26,000        .13        $44,500     $45,000        .13
              $29,100      $29,600       .12       $51,000      $51,500        .12       $26,000     $26,500        .12        $45,000     $45,500        .12
              $29,600      $30,100       .11       $51,500      $52,000        .11       $26,500     $27,000        .11        $45,500     $46,000        .11
              $30,100      $54,000       .10       $52,000      $96,000        .10       $27,000     $48,000        .10        $46,000     $74,000        .10
              $54,000      $54,500       .09       $96,000      $96,500        .09       $48,000     $48,500        .09        $74,000     $74,500        .09
              $54,500      $55,000       .08       $96,500      $97,000        .08       $48,500     $49,000        .08        $74,500     $75,000        .08
              $55,000      $55,500       .07       $97,000      $97,500        .07       $49,000     $49,500        .07        $75,000     $75,500        .07
              $55,500      $56,000       .06       $97,500      $98,000        .06       $49,500     $50,000        .06        $75,500     $76,000        .06
              $56,000      $56,500       .05       $98,000      $98,500        .05       $50,000     $50,500        .05        $76,000     $76,500        .05
              $56,500      $57,000       .04       $98,500      $99,000        .04       $50,500     $51,000        .04        $76,500     $77,000        .04
              $57,000      $57,500       .03       $99,000      $99,500        .03       $51,000     $51,500        .03        $77,000     $77,500        .03
              $57,500      $58,000       .02       $99,500     $100,000        .02       $51,500     $52,000        .02        $77,500     $78,000        .02
              $58,000      $58,500       .01      $100,000     $100 ,500       .01       $52,000     $52,500        .01        $78,000     $78,500        .01
              $58,500       and up       .00      $100,500       and up        .00       $52,500      and up        .00        $78,500      and up        .00
            * Form CT-1040NR/PY ļ¬lers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income.
Form CT-1040ES (Rev. 12/08)                                                                                                                                        Page 3 of 4
Social Security Beneļ¬t 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 ļ¬ling status is single or ļ¬ling 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 beneļ¬ts you expect to report on federal
                     Form 1040, Line 20b, or federal Form 1040A, Line 14b, on the 2009 Estimated Connecticut Income Tax Worksheet, Line 2.
    If your ļ¬ling status is ļ¬ling 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 beneļ¬ts you expect to report on federal
                      Form 1040, Line 20b, or federal Form 1040A, Line 14b, on the 2009 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 beneļ¬ts you reported on federal Publication 505*,                                                      E.
           Tax Withholding and Estimated Tax, Worksheet 2.1, Line 18.
     F.    Social Security beneļ¬t adjustment - Subtract Line D from Line E. Enter the amount here                                                            F.
           and as a subtraction on the 2009 Estimated Connecticut Income Tax Worksheet, Line 2.
           If Line D is greater than or equal to Line E, enter ā€œ0.ā€

    * You may obtain federal Publication 505 by calling the Internal Revenue Service (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 ļ¬ling status for federal
      income tax purposes were married ļ¬ling jointly or married ļ¬ling separately.
Payment Options: You may ļ¬le and pay your Connecticut estimated taxes electronically using the Taxpayer Service Center (TSC) or visit our website at
https://drsindtax.ct.gov/AUT/welcomeindividual.aspx and follow the prompts to make a direct payment.
If you ļ¬led a 2007 Connecticut income tax return, you may elect to pay your estimated 2009 Connecticut income tax liability using your American ExpressĀ®
card, Discover Ā® card, MasterCardĀ® card, VISAĀ® card or comparable debit 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 conļ¬rmation number for your records.
To Pay by Credit Card:
ā€¢ Call Ofļ¬cial 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
ā€¢ Visit: www.ofļ¬cialpayments.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 ā€œ2009 Form CT-1040ESā€ 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 identiļ¬cation 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 2008 income tax. If you ļ¬le this coupon, preprinted,
personalized coupons will be mailed to you for the 2009 taxable year.
.................................................................................................. Cut Here ...........................................................................................

    CT-1040ES                                                                                                                                      2009
                                        Estimated Connecticut Income Tax Payment
 Your Social Security Number                               Spouseā€™s Social Security Number                            Due date
                   ā€¢           ā€¢                                            ā€¢           ā€¢
    ___ ___ ___ ā€¢ ___ ___ ā€¢ ___ ___ ___ ___                  ___ ___ ___ ā€¢ ___ ___ ā€¢ ___ ___ ___ ___
                ā€¢         ā€¢                                              ā€¢         ā€¢
                ā€¢         ā€¢                                              ā€¢         ā€¢
 Your ļ¬rst name and middle initial                 Last name
                                                                                    1. Payment amount                                                     00
 Spouseā€™s ļ¬rst 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 ofļ¬ce                         State          ZIP code
                                                                                                                                          PO Box 2932
                                                                                                                                          Hartford CT 06104-2932
ā€¢   See Payment Options above.
ā€¢   Pay total amount shown on Line 1.
ā€¢   Print all information. Include your spouseā€™s SSN, if ļ¬ling jointly.
ā€¢   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.
ā€¢
    DRS may submit your check to your bank electronically.
ā€¢
ā€¢   To ensure proper posting, write your SSN(s) (optional) and ā€œ2009 Form CT-1040ESā€ on your check.
Form CT-1040ES (Rev. 12/08)                                                                                                                                                          Page 4 of 4

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2008 Connecticut CT-1040EZ/Telefile Tax Return and

  • 1. Department of Revenue Services Form CT-1040ES State of Connecticut 2009 Estimated Connecticut Income Tax Payment Coupon for Individuals (Rev. 12/08) General Instructions How Much Should I Pay: Complete the 2009 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 2009 taxable year and you do not receive a preprinted coupon package from the Department Special Rules for Farmers and Fishermen: If you are a farmer of Revenue Services (DRS). Coupon packages are mailed in or ļ¬sherman (as deļ¬ned in Internal Revenue Code Ā§6654(i)(2)) mid-January to those who made estimated income tax payments in who is required to make estimated income tax payments, you will the prior year. be required to make only one payment. Your installment is due on or before January 15, 2010, for the 2009 taxable year. The required Nonresidents and Part-Year Residents: Nonresident individuals installment is the lesser of 66b% of the income tax shown on your are subject to Connecticut income tax on their Connecticut source 2009 Connecticut income tax return or 100% of the income tax shown income. Part-year residents are taxed on all income received while on your 2008 Connecticut income tax return. See Informational a resident of Connecticut and on income received from Connecticut Publication 2008(19), Farmerā€™s Guide to Sales and Use Taxes, Motor sources while a nonresident. Connecticut source income includes Vehicle Fuels Tax, Estimated Income Tax, and Withholding Tax. but is not limited to income from a business, profession, occupation, or trade conducted in this state as well as income from the rental or Annualized Income Installment Method: If your income varies throughout the year, you may be able to reduce or eliminate the amount sale of real or tangible property located in Connecticut. of your estimated tax payment for one or more periods by using the Note: If you are a party to a civil union recognized under Connecticut annualized income installment method. See Informational Publication law or a spouse in a marriage recognized under Kerrigan v. 2008(27), A Guide to Calculating Your Annualized Estimated Income Commissioner of Public Health, 289 Conn. 135 (2008) (Kerrigan), Tax Installments and Worksheet CT-1040AES. you must recalculate your federal adjusted gross income as if your Interest: You may be charged interest if you did not pay enough tax ļ¬ling status for federal income tax purposes were married ļ¬ling jointly through withholding or estimated payments, or both, by any installment or married ļ¬ling separately. Unless otherwise noted, any reference in due date. This is true even if you are due a refund when you ļ¬le your tax these instructions to a spouse also refers to a party to a civil union. return. Interest is calculated separately for each installment. Therefore, Except as otherwise noted, any reference in these instructions to ļ¬ling you may owe interest for an earlier installment even if you paid enough jointly includes ļ¬ling jointly for federal and Connecticut and ļ¬ling tax later to make up for the underpayment. Interest at 1% per month jointly for Connecticut only. Likewise, ļ¬ling separately includes or fraction of a month will be added to the tax due until the earlier of ļ¬ling separately for federal and Connecticut and ļ¬ling separately April 15, 2010, or the date on which the underpayment is paid. for Connecticut only. If you ļ¬le your income tax return for the 2009 taxable year on or before Who Is Required to Make Estimated Payments: You must make January 31, 2010, and pay in full the amount computed on the return estimated income tax payments if your Connecticut income tax (after as payable on or before that date, you will not be charged interest for tax credits) minus Connecticut tax withheld is $1,000 or more and failing to make the estimated payment due January 15, 2010. you expect your Connecticut income tax withheld to be less than your A farmer or ļ¬sherman who ļ¬les a 2009 Connecticut income tax return required annual payment for the 2009 taxable year. on or before March 1, 2010, and pays in full the amount computed Your required annual payment is the lesser of: on the return as payable on or before that date, will not be charged interest for underpayment of estimated tax. ā€¢ 90% of the income tax shown on your 2009 Connecticut income tax return; or Worksheet Instructions ā€¢ 100% of the income tax shown on your 2008 Connecticut income Line 2: Enter the total of your estimated allowable Connecticut tax return if you ļ¬led a 2008 Connecticut income tax return that modifications. See instructions for Schedule 1 - Modifications covered a 12-month period. to Federal Adjusted Gross Income of Form CT-1040 or Form CT-1040NR/PY, for information about allowable modiļ¬cations. You do not have to make estimated income tax payments if: Social Security Benefit Adjustment: Parties to a civil union ā€¢ You were a Connecticut resident during the 2008 taxable year recognized under Connecticut law or spouses in a marriage recognized and you did not ļ¬le a 2008 income tax return because you had no under Kerrigan must recompute their federal adjusted gross income Connecticut income tax liability; or as if their ļ¬ling status for federal income tax purposes were married ā€¢ You were a nonresident or part-year resident with Connecticut ļ¬ling jointly or married ļ¬ling separately. source income during the 2008 taxable year and you did not ļ¬le a 2008 income tax return because you had no Connecticut income If your required Connecticut income tax return filing status is tax liability. single or filing separately and you expect your 2009 federal adjusted gross income will be less than $50,000, enter as a If you were a nonresident or part-year resident and you did not have subtraction the amount of federally taxable Social Security Connecticut source income during the 2008 taxable year, then you beneļ¬ts you expect to report on your 2009 federal Form 1040, must use 90% of the income tax shown on your 2009 Connecticut Line 20b, or federal Form 1040A, Line 14b. If your required income tax return as your required annual payment. Connecticut income tax return ļ¬ling status is ļ¬ling jointly, qualifying When to File: Estimated payments for the 2009 taxable year are widow(er) with dependent child, or head of household and you due on or before April 15, June 15, September 15, 2009, and expect your federal adjusted gross income will be less than January 15, 2010. Fiscal year ļ¬lers should follow federal ļ¬ling dates. $60,000, enter as a subtraction the amount of federally taxable If the due date falls on a Saturday, Sunday, or legal holiday, the next Social Security beneļ¬ts you expect to report on your 2009 federal business day is the due date. An estimate will be considered timely ļ¬led Form 1040, Line 20b, or federal Form 1040A, Line 14b. If you expect your if received or if the date shown by the U.S. Postal Service cancellation federal adjusted gross income will be above the threshold for your ļ¬ling mark is on or before the due date. status, complete the Social Security Beneļ¬t Adjustment Worksheet on Page 4 and include the 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 2009 taxable year, you may also owe Connecticut alternative minimum Connecticut source income is greater than your Connecticut adjusted tax. Enter your estimated Connecticut alternative minimum tax liability. gross income, enter your Connecticut source income on this line. See instructions for Form CT-6251, Connecticut Alternative Minimum Line 5: Apportionment Factor: Nonresidents and part-year residents, 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 ā€œ0ā€ if you are not entitled to a credit or if you entered source income is less than your Connecticut adjusted gross income, an amount on Line 9. See instructions for Form CT-8801, Credit for Prior complete the following calculation and enter the result on Line 5. Yearā€™s Connecticut Minimum Tax for Individuals, Trusts, and Estates. Connecticut Source Income = Line 5 Line 14: If your 2008 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 ā€œ0ā€; if greater than 1 enter 1.0000. Round CT-1040NR/PY, Line 16). If you were a resident during the 2008 to four decimal places. taxable year and you did not ļ¬le a 2008 Connecticut income tax return Line 7: Residents and Part-Year Residents Only: Enter estimated because you had no Connecticut income tax liability, enter ā€œ0.ā€ If you allowable credit for income taxes paid to qualifying jurisdictions. were a nonresident or part-year resident during the 2008 taxable Enter ā€œ0,ā€ if not applicable. See instructions for Schedule 2 - Credit year with Connecticut source income and you did not ļ¬le a 2008 for Income Taxes Paid to Qualifying Jurisdictions of Form CT-1040 or Connecticut income tax return because you had no Connecticut income Form CT-1040NR/PY. tax liability, enter ā€œ0.ā€ All other taxpayers must leave Line 14 blank. 2009 Estimated Connecticut Income Tax Worksheet 1. Federal adjusted gross income you expect in the 2009 taxable year from 2009 federal Form 1040ES, 2009 Estimated Tax Worksheet, Line 1 .......................................................................................................................................................1. ________________ 2. Allowable Connecticut modiļ¬cations: 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 ļ¬shermen). ...........................................................................................13. ________________ 14. Enter 100% of the income tax shown on your 2008 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 2008 Connecticut income tax return or 90% of the income tax shown on your 2009 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 2008 Connecticut income tax return. 16. Connecticut income tax withheld or expected to be withheld during the 2009 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 2009 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 ā€œ0.ā€ 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 ā€œ0.ā€ 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, 2009 Estimated Connecticut Income Tax Worksheet, above. 7. Form CT-1040ES (Rev. 12/08) Page 2 of 4
  • 3. Table A - Exemptions for 2009 Taxable Year Use the ļ¬ling status you expect to report on your 2009 tax return and your Connecticut AGI* (from Tax Calculation Schedule, Line 1) to determine your exemption. Filing Jointly or Single Filing Separately Head of Household Qualifying Widow(er) Connecticut AGI* Exemption Connecticut AGI* Exemption Connecticut AGI* Exemption Connecticut AGI* More Than Less Than Exemption More Than Less Than More Than Less Than More Than Less Than or Equal To or Equal To or Equal To or Equal To $ 0 $27,000 $ 13,500 $ 0 $48,000 $ 24,000 $ 0 $24,000 $ 12,000 $ 0 $38,000 $19,000 $27,000 $28,000 $ 12,500 $48,000 $49,000 $ 23,000 $24,000 $25,000 $ 11,000 $38,000 $39,000 $18,000 $28,000 $29,000 $ 11,500 $49,000 $50,000 $ 22,000 $25,000 $26,000 $ 10,000 $39,000 $40,000 $17,000 $29,000 $30,000 $10, 500 $50,000 $51,000 $ 21,000 $26,000 $27,000 $ 9,000 $40,000 $41,000 $16,000 $30,000 $31,000 $ 9, 500 $51,000 $52,000 $ 20,000 $27,000 $28,000 $ 8,000 $41,000 $42,000 $15,000 $31,000 $32,000 $ 8, 500 $52,000 $53,000 $ 19,000 $28,000 $29,000 $ 7,000 $42,000 $43,000 $14,000 $32,000 $33,000 $ 7, 500 $53,000 $54,000 $ 18,000 $29,000 $30,000 $ 6,000 $43,000 $44,000 $13,000 $33,000 $34,000 $ 6, 500 $54,000 $55,000 $ 17,000 $30,000 $31,000 $ 5,000 $44,000 $45,000 $12,000 $34,000 $35,000 $ 5, 500 $55,000 $56,000 $ 16,000 $31,000 $32,000 $ 4,000 $45,000 $46,000 $11,000 $35,000 $36,000 $ 4, 500 $56,000 $57,000 $ 15,000 $32,000 $33,000 $ 3,000 $46,000 $47,000 $10,000 $36,000 $37,000 $ 3, 500 $57,000 $58,000 $ 14,000 $33,000 $34,000 $ 2,000 $47,000 $48,000 $ 9,000 $37,000 $38,000 $ 2, 500 $58,000 $59,000 $ 13,000 $34,000 $35,000 $ 1,000 $48,000 $49,000 $ 8,000 $38,000 $39,000 $ 1,500 $59,000 $60,000 $ 12,000 $35,000 and up $ 0 $49,000 $50,000 $ 7,000 $39,000 $40,000 $ 500 $60,000 $61,000 $ 11,000 $50,000 $51,000 $ 6,000 $40,000 and up $ 0 $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 $ 8,000 $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 2009 Taxable Year Single or Filing Separately Head of Household Filing Jointly or Qualifying Widow(er) 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 $16,000, multiply by .03. Less than or equal to $10,000, multiply by .03. More than $20,000, multiply the excess over More than $16,000, multiply the excess over More than $10,000, multiply the excess over $20,000 by .05 and add $600. $16,000 by .05 and add $480. $10,000 by .05 and add $300. 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 $4,000 x .05 = $200 $3,000 x .05 = $150 $125 + $600 = $725 $200 + $480 = $680 $150 + $300 = $450 Table C - Personal Tax Credits for 2009 Taxable Year Use the ļ¬ling status you expect to report on your 2009 tax return and your Connecticut AGI* (from Tax Calculation Schedule, Line 1) to determine your decimal amount. Filing Jointly or Single Head of Household Filing Separately Qualifying Widow(er) Connecticut AGI* Decimal Connecticut AGI* Decimal Connecticut AGI* Decimal Connecticut AGI* Decimal More Than Less Than Amount More than Less Than Amount More Than Less Than Amount More Than Less Than Amount or Equal To or Equal To or Equal To or Equal To $13,500 $16,900 .75 $24,000 $30,000 .75 $12,000 $15,000 .75 $19,000 $24,000 .75 $16,900 $17,400 .70 $30,000 $30,500 .70 $15,000 $15,500 .70 $24,000 $24,500 .70 $17,400 $17,900 .65 $30,500 $31,000 .65 $15,500 $16,000 .65 $24,500 $25,000 .65 $17,900 $18,400 .60 $31,000 $31,500 .60 $16,000 $16,500 .60 $25,000 $25,500 .60 $18,400 $18,900 .55 $31,500 $32,000 .55 $16,500 $17,000 .55 $25,500 $26,000 .55 $18,900 $19,400 .50 $32,000 $32,500 .50 $17,000 $17,500 .50 $26,000 $26,500 .50 $19,400 $19,900 .45 $32,500 $33,000 .45 $17,500 $18,000 .45 $26,500 $27,000 .45 $19,900 $20,400 .40 $33,000 $33,500 .40 $18,000 $18,500 .40 $27,000 $27,500 .40 $20,400 $22,500 .35 $33,500 $40,000 .35 $18,500 $20,000 .35 $27,500 $34,000 .35 $22,500 $23,000 .30 $40,000 $40,500 .30 $20,000 $20,500 .30 $34,000 $34,500 .30 $23,000 $23,500 .25 $40,500 $41,000 .25 $20,500 $21,000 .25 $34,500 $35,000 .25 $23,500 $24,000 .20 $41,000 $41,500 .20 $21,000 $21,500 .20 $35,000 $35,500 .20 $24,000 $28,100 .15 $41,500 $50,000 .15 $21,500 $25,000 .15 $35,500 $44,000 .15 $28,100 $28,600 .14 $50,000 $50,500 .14 $25,000 $25,500 .14 $44,000 $44,500 .14 $28,600 $29,100 .13 $50,500 $51,000 .13 $25,500 $26,000 .13 $44,500 $45,000 .13 $29,100 $29,600 .12 $51,000 $51,500 .12 $26,000 $26,500 .12 $45,000 $45,500 .12 $29,600 $30,100 .11 $51,500 $52,000 .11 $26,500 $27,000 .11 $45,500 $46,000 .11 $30,100 $54,000 .10 $52,000 $96,000 .10 $27,000 $48,000 .10 $46,000 $74,000 .10 $54,000 $54,500 .09 $96,000 $96,500 .09 $48,000 $48,500 .09 $74,000 $74,500 .09 $54,500 $55,000 .08 $96,500 $97,000 .08 $48,500 $49,000 .08 $74,500 $75,000 .08 $55,000 $55,500 .07 $97,000 $97,500 .07 $49,000 $49,500 .07 $75,000 $75,500 .07 $55,500 $56,000 .06 $97,500 $98,000 .06 $49,500 $50,000 .06 $75,500 $76,000 .06 $56,000 $56,500 .05 $98,000 $98,500 .05 $50,000 $50,500 .05 $76,000 $76,500 .05 $56,500 $57,000 .04 $98,500 $99,000 .04 $50,500 $51,000 .04 $76,500 $77,000 .04 $57,000 $57,500 .03 $99,000 $99,500 .03 $51,000 $51,500 .03 $77,000 $77,500 .03 $57,500 $58,000 .02 $99,500 $100,000 .02 $51,500 $52,000 .02 $77,500 $78,000 .02 $58,000 $58,500 .01 $100,000 $100 ,500 .01 $52,000 $52,500 .01 $78,000 $78,500 .01 $58,500 and up .00 $100,500 and up .00 $52,500 and up .00 $78,500 and up .00 * Form CT-1040NR/PY ļ¬lers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income. Form CT-1040ES (Rev. 12/08) Page 3 of 4
  • 4. Social Security Beneļ¬t 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 ļ¬ling status is single or ļ¬ling 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 beneļ¬ts you expect to report on federal Form 1040, Line 20b, or federal Form 1040A, Line 14b, on the 2009 Estimated Connecticut Income Tax Worksheet, Line 2. If your ļ¬ling status is ļ¬ling 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 beneļ¬ts you expect to report on federal Form 1040, Line 20b, or federal Form 1040A, Line 14b, on the 2009 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 beneļ¬ts you reported on federal Publication 505*, E. Tax Withholding and Estimated Tax, Worksheet 2.1, Line 18. F. Social Security beneļ¬t adjustment - Subtract Line D from Line E. Enter the amount here F. and as a subtraction on the 2009 Estimated Connecticut Income Tax Worksheet, Line 2. If Line D is greater than or equal to Line E, enter ā€œ0.ā€ * You may obtain federal Publication 505 by calling the Internal Revenue Service (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 ļ¬ling status for federal income tax purposes were married ļ¬ling jointly or married ļ¬ling separately. Payment Options: You may ļ¬le and pay your Connecticut estimated taxes electronically using the Taxpayer Service Center (TSC) or visit our website at https://drsindtax.ct.gov/AUT/welcomeindividual.aspx and follow the prompts to make a direct payment. If you ļ¬led a 2007 Connecticut income tax return, you may elect to pay your estimated 2009 Connecticut income tax liability using your American ExpressĀ® card, Discover Ā® card, MasterCardĀ® card, VISAĀ® card or comparable debit 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 conļ¬rmation number for your records. To Pay by Credit Card: ā€¢ Call Ofļ¬cial 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 ā€¢ Visit: www.ofļ¬cialpayments.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 ā€œ2009 Form CT-1040ESā€ 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 identiļ¬cation 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 2008 income tax. If you ļ¬le this coupon, preprinted, personalized coupons will be mailed to you for the 2009 taxable year. .................................................................................................. Cut Here ........................................................................................... CT-1040ES 2009 Estimated Connecticut Income Tax Payment Your Social Security Number Spouseā€™s Social Security Number Due date ā€¢ ā€¢ ā€¢ ā€¢ ___ ___ ___ ā€¢ ___ ___ ā€¢ ___ ___ ___ ___ ___ ___ ___ ā€¢ ___ ___ ā€¢ ___ ___ ___ ___ ā€¢ ā€¢ ā€¢ ā€¢ ā€¢ ā€¢ ā€¢ ā€¢ Your ļ¬rst name and middle initial Last name 1. Payment amount 00 Spouseā€™s ļ¬rst 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 ofļ¬ce State ZIP code PO Box 2932 Hartford CT 06104-2932 ā€¢ See Payment Options above. ā€¢ Pay total amount shown on Line 1. ā€¢ Print all information. Include your spouseā€™s SSN, if ļ¬ling jointly. ā€¢ 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. ā€¢ DRS may submit your check to your bank electronically. ā€¢ ā€¢ To ensure proper posting, write your SSN(s) (optional) and ā€œ2009 Form CT-1040ESā€ on your check. Form CT-1040ES (Rev. 12/08) Page 4 of 4