CT-1041EXT: Application for Extension of Time to File Connecticut Income Tax Return for Trusts and Estates (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Form CT-1041 EXT requests a five and a half-month extension to file the 2024 Connecticut income tax return for a trust or estate. It reports Connecticut income tax liability, withholding, estimated payments, the Pass-Through Entity Tax Credit, and any tax due with the request. It
Who files this form
Fiduciaries of trusts and estates use Form CT-1041 EXT to request a five-and-a-half-month extension to file Form CT-1041, Connecticut Income Tax Return for Trusts and Estates.
- If federal Form 7004 has been filed with the IRS, timely filing Form CT-1041 EXT automatically extends the Connecticut filing deadline.
- If federal Form 7004 was not filed, the fiduciary may request the Connecticut extension only for reasonable cause. Explain the reason on the form.
A federal extension does not automatically extend the Connecticut filing deadline. This form extends the time to file, not the time to pay.
When it's due
For calendar tax year 2024:
- April 15, 2025: File Form CT-1041 EXT on or before this date. Pay the amount due with the form.
- September 30, 2025: The extended deadline requested on this form for filing Form CT-1041.
The extension does not extend the tax payment deadline. Unpaid tax may be subject to interest and penalties.
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, and address.
- The decedent's Social Security Number, for estates only.
- Total Connecticut income tax liability for 2024, which may be estimated.
- Connecticut income tax withheld, 2024 estimated payments, any 2023 overpayment applied to 2024, and the Pass-Through Entity Tax Credit.
- Whether federal Form 7004 was filed, and the applicable fiscal-year dates if not filing for a calendar year.
You do not need to attach a copy of the federal extension request.
The fiduciary or an officer representing the fiduciary must sign, unless another authorized signer signs as allowed by the form. A paid preparer must sign and date the form and provide their PTIN and the firm's FEIN.
How to file
Complete Form CT-1041 EXT in full, file it by the return's due date, and pay the amount on Line 5.
Complete the tax calculation
- Enter your total 2024 Connecticut income tax liability on Line 1. You may estimate it. Enter “0” if you do not expect to owe income tax.
- Enter withholding on Line 2, estimated payments and applied overpayments on Line 3, and the Pass-Through Entity Tax Credit on Line 3a.
- Add Lines 2, 3, and 3a on Line 4.
- Subtract Line 4 from Line 1 and enter the result on Line 5. If Line 4 exceeds Line 1, enter “0.” Pay Line 5 in full.
File electronically
Use myconneCT. After logging in, find your tax account on the Summary screen, select File an Extension, choose a payment method, and file the form. The instructions require electronic payment at that time.
Payment options include direct withdrawal from a checking or savings account and credit or debit card. Card payments have a convenience fee. Keep the confirmation number for your records.
File by mail
Complete the form in blue or black ink, without staples. Mail the form and payment to:
Department of Revenue Services
State of Connecticut
PO Box 2934
Hartford CT 06104-2934
Make your check payable to Commissioner of Revenue Services. Write “2024 Form CT-1041 EXT” and the FEIN, if applicable, or SSN (optional), on the front of the check. Do not send cash. Keep a copy of the form.
Common mistakes
- Leaving Line 1 blank. An amount is required, even if it is “0.”
- Assuming a federal extension covers Connecticut. It does not automatically extend the Connecticut filing date.
- Treating the filing extension as extra time to pay. Unpaid tax generally accrues interest at 1% per month or fraction of a month. The late payment penalty is 10% of tax not paid by the original due date.
- Assuming no tax due means no late filing penalty. DRS may impose a $50 late filing penalty even if no tax is due.
- Writing “applied for” in the FEIN field. The form specifically prohibits this.
- Using staples or sending cash with a mailed form. Neither is allowed.
Questions people ask
Will DRS confirm that my extension was approved?
DRS will notify you only if your request is denied.
Can a trust or estate request more time to pay?
A trust or estate may qualify for a six-month payment extension. Request it using Form CT-1127, submitted with a timely filed Connecticut income tax return or extension request. Form CT-1041 EXT alone does not extend the payment deadline.
What if the FEIN has not arrived by the filing deadline?
The form directs you to file without the FEIN and pay the tax due if you have not received it by the specified deadline. DRS will contact you and hold the return until you receive the FEIN and forward it to DRS. Do not write “applied for” in the FEIN field.
Can someone else sign for the fiduciary?
Anyone with a signed Power of Attorney on file may sign. If illness, absence, or other good cause prevents the fiduciary from requesting the extension, someone with a close personal or business relationship may sign. The request must state why that person is signing and describe their relationship to the fiduciary.