CT-1040ES: Estimated Connecticut Income Tax Payment Coupons for Individuals (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Form CT-1040ES provides payment coupons for individuals making estimated Connecticut income tax payments for 2024. The coupons record taxpayer identification information and the payment amount, and the form includes a worksheet to calculate the required annual payment.
Who files this form
Use this coupon if you must make estimated Connecticut income tax payments for tax year 2024 and did not receive a preprinted coupon package from the Department of Revenue Services (DRS).
You must make estimated payments if both apply:
- Your Connecticut income tax, after Connecticut tax withholding and any allowable Pass-Through Entity Tax Credit (PE Tax Credit), is $1,000 or more.
- Your expected Connecticut withholding plus any PE Tax Credit is less than your required annual payment for 2024.
Your required annual payment is the lesser of:
- 90% of the tax shown on your 2024 Connecticut income tax return; or
- 100% of the tax shown on your 2023 Connecticut income tax return, if that return covered 12 months.
You do not have to make estimated payments if you did not file a 2023 Connecticut return because you had no Connecticut income tax liability and you were either a Connecticut resident or a nonresident or part-year resident with Connecticut-sourced income in 2023.
If you were a nonresident or part-year resident with no Connecticut-sourced income in 2023, you must use 90% of your 2024 Connecticut income tax as your required annual payment. Special rules apply to farmers and fishermen.
When it's due
Estimated payment dates printed for tax year 2024:
- April 15, 2024
- June 15, 2024
- September 15, 2024
- January 15, 2025
If a due date falls on a Saturday, Sunday, or legal holiday, payment is timely on the next business day. A mailed payment is timely if received or postmarked by the U.S. Postal Service on or before the due date. Fiscal-year filers should follow federal filing dates.
Other dates for tax year 2024:
- January 31, 2025: File your 2024 return and pay the amount due in full by this date to avoid interest for missing the January 15, 2025 estimated payment.
- March 1, 2025: A farmer or fisherman who files a 2024 Connecticut return and pays the amount due in full by this date will not be charged interest for underpayment of estimated tax.
- April 15, 2025: Pay your full 2024 tax liability with a timely filed return or an extension request to avoid possible late-payment penalties.
What you'll need
Have the following information and worksheets available:
- Your name, Social Security number (SSN), and mailing address. Include your spouse’s name and SSN if married filing jointly.
- The 2024 Estimated Connecticut Income Tax Worksheet on page 3 and its Tax Calculation Schedule.
- Your expected 2024 federal adjusted gross income from the federal Form 1040ES worksheet, along with estimated Connecticut modifications, credits, withholding, and any PE Tax Credit.
- Your 2023 Connecticut return, if using prior-year tax to calculate your required annual payment. The form refers to CT-1040, line 14, or CT-1040NR/PY, line 16.
- Schedule CT K-1 or Schedule CT-1041 K-1, if applicable, for the PE Tax Credit reported to you.
- The Social Security Benefit Adjustment Worksheet or Pension and Annuity Worksheet on page 4, if applicable.
For payment by mail, include the completed coupon and a signed check.
How to file
Online: File and pay electronically through myconneCT.
- ACH debit/direct payment lets DRS withdraw money from your checking or savings account on a date you select up to the due date. There is no ACH debit fee.
- Credit and debit card payments have a convenience fee. You can cancel after being told the fee. Payment is effective on the date you make the charge.
- Keep the confirmation number for your records. Do not mail Form CT-1040ES if you pay by credit or debit card.
By mail:
- Complete the page 3 worksheet to calculate your payment.
- Print all required coupon information in blue or black ink. Enter the payment amount.
- Make your check payable to Commissioner of Revenue Services. Write “2024 Form CT-1040ES” on the front. Adding your SSN to the check is optional.
- Sign the check and paper clip it to the front of the coupon. Cut the coupon along the dotted line. Do not use staples or send cash.
- Mail the coupon and payment to:
Department of Revenue Services
PO Box 2932
Hartford CT 06104-2932
Common mistakes
- Using the wrong year’s coupon: Forms are year-specific. Use the 2024 form for 2024 payments to avoid processing delays.
- Leaving out required identification: Complete all required information, including your spouse’s SSN if married filing jointly.
- Mailing a coupon after paying by card: Do not mail CT-1040ES when paying by credit or debit card.
- Sending cash or stapling the payment: Do not send cash. Sign your check and use a paper clip, not staples.
- Putting the PE Tax Credit on worksheet line 11: Do not include it there. Enter the estimated PE Tax Credit on line 16a.
- Assuming a later payment fixes an earlier underpayment: Interest is calculated separately for each installment. You may owe interest even if you later catch up or receive a refund.
- Forgetting to file your return after paying electronically: Electronic payment does not remove the requirement to file your return by its due date.
Questions people ask
Can I apply a 2023 overpayment to my 2024 estimated payment?
Yes. You may subtract any available overpayment of 2023 income tax from your installment amount.
What if my income varies during the year?
You may be able to reduce or eliminate estimated payments for one or more periods using the annualized income installment method. The form refers to Informational Publication 2018(11) and Worksheet CT-1040 AES.
Will DRS send me payment coupons?
Coupon packages are mailed in mid-January to people who made estimated payments in the prior year. If you file this coupon, DRS will mail personalized, preprinted coupons for the remaining quarters of tax year 2024.
Do partners and S corporation shareholders still include their share of business income?
Yes. Include your distributive or pro-rata share of income when calculating estimated payments. Also take into account any PE Tax Credit you expect to claim for 2024.