CT-1041: Connecticut Income Tax Return for Trusts and Estates (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-1041 is the Connecticut income tax return for trusts and estates, including residents, nonresidents, and part-year residents. It reports Connecticut taxable income, tax, credits, withholding, and payments to determine a refund or amount due.
Who files this form
Form CT-1041 is Connecticut’s income tax return for resident and nonresident estates, and full-year resident, part-year resident, and nonresident trusts.
The form includes boxes for decedent’s estates, bankruptcy estates, simple trusts, complex trusts, pooled income funds, grantor-type trusts filing federal Form 1041, and ESBTs. The supplied text does not state filing thresholds or complete rules for determining whether a return is required.
When it's due
For tax year 2025, the printed due date for calendar-year filers is April 15, 2026.
The supplied form is marked “DRAFT” and contains a conflicting reference to calendar year 2024, alongside its 2025 tax calculation and payment references.
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, the creation date and, when applicable, grantor information and the date it became irrevocable.
- Records of 2025 estimated tax payments, prior-year overpayments applied, and payments made with Form CT-1041 EXT.
- Forms 1099, W-2G, and Schedules CT K-1 showing Connecticut income tax withheld.
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.
The form’s attachment list includes a complete federal Form 1041 return and applicable Connecticut schedules and worksheets. If claiming a credit for income taxes paid to qualifying jurisdictions, attach copies of all income tax returns filed with those jurisdictions.
How to file
File electronically: Visit 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 checks payable to Commissioner of Revenue Services. Write the trust or estate’s FEIN and “2025 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 withholding details incomplete: Complete Columns A, B, and C of the withholding schedule or the withholding will be disallowed.
- Reporting documents without Connecticut withholding: Enter information from Forms 1099, W-2G, and Schedules CT K-1 only if Connecticut income tax was withheld.
- Omitting other jurisdictions’ returns: The credit for taxes paid to qualifying jurisdictions will be disallowed if copies of the applicable income tax returns are not attached.
- Forgetting the signature: Taxpayers must sign the declaration.
- Missing an amended-return explanation: Attach a statement explaining why the amended return is being filed.
- Stapling attachments: Attach applicable completed schedules to the back of Form CT-1041, but do not use staples.
Questions people ask
Can I receive my refund by direct deposit?
Yes. The form recommends direct deposit for a faster refund. Complete Lines 18a through 18c with the account type, routing number, and account number. Line 18d asks whether the refund is going to a bank account outside the U.S.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 15 lets you enter the amount of your overpayment to apply to 2026 estimated tax.
What must I include with an amended return?
Check the amended-return box and attach a statement explaining the reason for the amendment.
Who can use the credit for taxes paid to qualifying jurisdictions?
Part 1, Schedule B is for resident estates and full-year or part-year resident trusts. Copies of the income tax returns filed with qualifying jurisdictions must be attached or the credit will be disallowed.