CT-1041ES: Estimated Connecticut Income Tax Payment Coupons for Trusts and Estates (2025)

Who files this form

Use Form CT-1041ES for a trust or estate that must make estimated Connecticut income tax payments for 2025.

In most cases, payments are required if both apply:

• Connecticut income tax is $1,000 or more after Connecticut withholding and any allowable Pass-Through Entity Tax Credit (PE Tax Credit).
• Expected Connecticut withholding, including any PE Tax Credit, is less than the required annual payment.

The required annual payment is the smaller of:

• 90% of the income tax shown on the 2025 Connecticut return; or
• 100% of the income tax shown on the 2024 Connecticut return, if that return covered 12 months.

Exceptions and special rules

• No estimated payments are required if the trust or estate was a Connecticut resident in 2024 and did not file a 2024 Connecticut return because it had no Connecticut income tax liability.
• No estimated payments are required for a nonresident estate or a nonresident or part-year resident trust that had Connecticut-sourced income in 2024 but no 2024 Connecticut income tax liability.
• A nonresident estate or trust, or a part-year resident trust, with no Connecticut-sourced income in 2024 must use 90% of its 2025 Connecticut income tax as the required annual payment.
• Generally, a trust created in 2025 must also use 90% of its 2025 Connecticut income tax.
• A decedent’s estate does not have to make estimated payments for a taxable year ending before the date two years after the decedent’s death.
• The same two-year exception applies to certain grantor trusts: a trust treated as owned by the decedent under IRC §§ 671 through 679 that will receive the estate’s residue under the will, or, if no will is admitted to probate, a trust primarily responsible for paying debts, taxes, and administration expenses.

When it's due

Estimated payment due dates for tax year 2025, as printed:

• April 15, 2025
• June 15, 2025
• September 15, 2025
• January 15, 2026

If a due date falls on a Saturday, Sunday, or legal holiday, payment is timely if filed on the next business day. Fiscal-year filers should follow federal filing due dates.

An estimate is timely if received by the due date or if the U.S. Postal Service cancellation mark is dated on or before that date. Qualifying designated private delivery services may also meet the timely filing and payment rules, but not every service qualifies.

Special rules for tax year 2025:

• For qualifying farming or fishing income, pay the required installment by January 15, 2026, or file the 2025 Form CT-1041 and pay the full amount by March 1, 2026. Under the second option, do not make estimated payments for 2025.
• If you file the 2025 income tax return and pay the full amount shown as payable by January 31, 2026, you will not be charged interest for missing the estimated payment due January 15, 2026.

What you'll need

Have the following information available to complete the coupon and worksheet:

• The trust or estate’s name, Federal Employer ID Number (FEIN), address, and taxable-year ending date.
• The fiduciary’s name and title.
• Expected 2025 federal taxable income, Connecticut fiduciary adjustments, and Connecticut withholding.
• Connecticut-sourced income and beneficiary information, if needed for the worksheet’s nonresident or part-year resident calculations.
• The 2024 Connecticut Form CT-1041, if applicable. Worksheet Line 14 uses Line 9 of that return when it covered 12 months.
• Any available overpayment of 2024 income tax you want to apply to an installment.

If applicable, also have information for credits for taxes paid to other jurisdictions, Schedule CT-IT Credit, Form CT-1041 Schedule I for alternative minimum tax, and PE Tax Credits reported on Schedule CT K-1 or Schedule CT-1041 K-1.

How to file

Calculate your payment

Complete the 2025 Estimated Connecticut Income Tax Worksheet on Page 1. Enter the payment amount on Line 1 of the coupon. You may subtract any available 2024 income tax overpayment from the installment amount.

File and pay online

Use myconneCT to electronically file and make a direct tax payment. You can also download and print the form there.

File and pay by mail

Print all information in blue or black ink and complete all required taxpayer identification fields.

• Make the check payable to Commissioner of Revenue Services.
• Write the trust or estate’s FEIN and “2025 Form CT-1041ES” on the check.
• Do not use staples.

Send the completed coupon and payment to:

Department of Revenue Services

State of Connecticut

PO Box 2934

Hartford CT 06104-2934

DRS may submit your check to your bank electronically. If you do not have an FEIN, see Page 1 of the Form CT-1041 Instructions.

Common mistakes

• Using the wrong year’s form. The form says to submit the correct year’s form to avoid processing delays.
• Leaving out identification information. Enter all required taxpayer identification information and put the FEIN and “2025 Form CT-1041ES” on the check.
• Ignoring paper-form requirements. Print in blue or black ink only, and do not use staples.
• Assuming a later payment or refund prevents interest. Interest is calculated separately for each installment. You may owe interest for an earlier underpayment even if you catch up later or receive a refund when filing the return.
• Entering an out-of-range apportionment factor on worksheet Line 5. Do not enter a number below zero or above 1. Enter 0 if the result is zero or less, enter 1.0000 if it is above 1, and round to four decimal places.

Questions people ask

Can I apply a 2024 overpayment to a 2025 installment?

Yes. You may subtract any available overpayment of 2024 income tax from your installment amount when determining the coupon payment.

What if the trust or estate’s income varies during the year?

The annualized income installment method may reduce or eliminate an estimated payment for one or more periods. The form refers to Informational Publication 2018(11) and Worksheet CT-1040 AES for guidance.

Can I owe interest even if the final return shows a refund?

Yes. Interest may apply if enough tax was not paid by an installment due date. It is calculated separately for each installment at 1% per month or fraction of a month.

Does a trust or estate expecting federal alternative minimum tax need to consider Connecticut alternative minimum tax?

Yes. If it expects to owe federal alternative minimum tax in 2025, it may also owe Connecticut alternative minimum tax. Enter the estimated Connecticut amount on worksheet Line 9 and see the instructions for Form CT-1041 Schedule I.

Official sources

• https://portal.ct.gov/-/media/drs/forms/2025/es-forms/ct-1041es_0125.pdf