CT-1041: Connecticut Income Tax Return for Trusts and Estates (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Form CT-1041 is the 2024 Connecticut income tax return for trusts and estates. It reports Connecticut taxable income, tax, credits, withholding and payments to calculate a refund or amount due.
Who files this form
Form CT-1041 is Connecticut’s income tax return for trusts and estates. It covers residents, nonresidents, and part-year residents.
The form includes categories for decedent’s estates, bankruptcy estates, simple trusts, complex trusts, pooled income funds, and grantor-type trusts filing federal Form 1041. It also has a box for an entity that is an ESBT.
The supplied form does not state the filing thresholds or full rules for determining whether a return is required.
When it's due
For tax year 2024, calendar-year filers must file by April 15, 2025.
What you'll need
Have the following information ready:
- The trust or estate’s name and Federal Employer Identification Number (FEIN).
- The fiduciary’s name, title, address, and contact information.
- For an estate, the decedent’s Social Security number and date of death.
- For a trust, its creation date and any requested grantor information.
- Forms 1099 and W-2G showing Connecticut income tax withheld.
- Records of 2024 estimated tax payments, any prior-year overpayment applied, and payments made with Form CT-1041 EXT.
- Bank routing and account numbers if choosing direct deposit.
The attachment list includes a complete copy of the federal Form 1041 return and these schedules or worksheets, as applicable:
- Schedules CT-1041B, CT-1041C, CT-1041FA, and CT-1041 ESBT.
- Schedules CT-IT Credit and CT-PE.
- Supplemental Schedule CT-1041WH.
- Form CT-1041 Schedule I.
- Worksheet B for Schedule CT-IT Credit.
Resident estates and full-year resident trusts that do not meet the Quick-File requirements must attach Schedule CT-1041C and, if applicable, Schedule CT-1041FA.
If claiming credit for income taxes paid to qualifying jurisdictions, attach copies of all income tax returns filed with those jurisdictions. For an amended return, attach a statement explaining the reason for the amendment.
How to file
File electronically: Use myconneCT to file the return and make a payment.
File by mail: Send the paper return to:
Department of Revenue Services
State of Connecticut
PO Box 2934
Hartford CT 06104-2934
Make a check payable to Commissioner of Revenue Services. Write the trust or estate’s FEIN and “2024 Form CT-1041” on the front of the check so the payment is applied to the account. DRS may submit the check to the bank electronically.
The fiduciary or officer representing the fiduciary must sign the declaration. Attach applicable completed schedules to the back of the return without staples, and keep a copy for your records.
Common mistakes
- Leaving the declaration unsigned. The form says taxpayers must sign it.
- Entering withholding information when no Connecticut tax was withheld. Only enter information from Forms 1099 and W-2G if Connecticut income tax was withheld.
- Missing required attachments. Attach applicable completed schedules to the back of Form CT-1041. Do not use staples.
- Omitting other jurisdictions’ returns when claiming a credit. The form warns that the credit will be disallowed without copies of the income tax returns filed with qualifying jurisdictions.
- Amending without an explanation. Attach a statement explaining why the amended return is being filed.
- Leaving identifying information off a check. Include the FEIN and “2024 Form CT-1041” on the front.
- Not keeping a copy. Keep a copy of the return for your records.
Questions people ask
What tax rate is printed on Form CT-1041?
Line 2 instructs filers to multiply Connecticut taxable income on Line 1 by 6.99% (.0699). The form also includes lines for allocated tax, credits, and alternative minimum tax.
Can a refund be deposited directly into a bank account?
Yes. For a faster refund, the form says to choose direct deposit and complete Lines 18a through 18c with the account type, routing number, and account number. Line 18d identifies a refund going to a bank account outside the U.S.
Can an overpayment be applied to next year’s estimated tax?
Yes. On the 2024 return, Line 15 lets you enter the amount of the overpayment to apply to 2025 estimated tax.
How do I identify an amended return?
Check the amended-return box and attach a statement explaining the reason for filing an amended return.