CT-8801: Credit for Prior Year Connecticut Minimum Tax for Individuals, Trusts, and Estates (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-8801 calculates the credit for Connecticut alternative minimum tax paid in prior years by individuals, trusts, and estates. It also figures any minimum tax credit carryforward that may be used in future years.
Who files this form
Individuals, trusts, and estates should file 2025 Form CT-8801 if they:
- Had a Connecticut alternative minimum tax liability in 2024 and adjustments or tax preference items other than exclusion items in 2024; or
- Are claiming a minimum tax credit carryforward from a prior year.
The form calculates the adjusted net Connecticut minimum tax credit and any unused credit that may be carried forward. To determine the carryforward amount, complete Form CT-8801 for each preceding year.
What you'll need
Have these forms and details available, as applicable:
- 2025 federal Form 8801. Complete it before completing CT-8801.
- 2024 Form CT-6251 or Form CT-1041 Schedule I, for prior-year alternative minimum tax amounts.
- 2024 Schedule CT-IT Credit, for any minimum tax credit carryforward.
- 2025 Connecticut income tax return: Form CT-1040, CT-1040NR/PY, or CT-1041, plus Schedule CT-IT Credit.
- 2025 Form CT-6251 or Form CT-1041 Schedule I. You must complete the applicable form to claim this credit, even if you otherwise would not be required to file it.
- 2024 federal Form 2555, if you claimed the foreign earned income exclusion, housing exclusion, or housing deduction.
Individuals need their name and Social Security number as shown on their Connecticut return, plus their spouse’s information for a joint return. Trusts and estates need the trust or estate name, fiduciary’s name, and FEIN.
How to file
- Electronic filing: Complete Form CT-8801 and upload it as an attachment to your electronically filed return.
- Paper filing: Place Form CT-8801 at the back of your complete Connecticut income tax return, Form CT-1040, CT-1040NR/PY, or CT-1041. Use blue or black ink only. Do not use staples.
The supplied text does not give a mailing address.
Common mistakes
- Using the wrong year’s form. Each form is year-specific. Submit the correct year’s form to avoid processing delays.
- Completing CT-8801 before federal Form 8801. Complete your 2025 federal Form 8801 first.
- Skipping the current-year alternative minimum tax calculation. To claim the credit, complete 2025 Form CT-6251 or CT-1041 Schedule I even if you have no federal alternative minimum tax and otherwise would not need to file it.
- Using staples or the wrong ink on a paper filing. Do not staple the form, and use only blue or black ink.
Questions people ask
Can I carry unused credit forward?
Yes. Any unused credit may be carried forward to reduce regular Connecticut income tax in future years until it is completely used. Additional credit earned in a later year may be added to the remaining balance.
What if I had no Connecticut alternative minimum tax liability in 2024?
If you are claiming a carryforward, skip Lines 1 through 25. Enter the amount from your 2024 Schedule CT-IT Credit, Line 9, Column E, on Line 26.
Can the credit reduce my regular Connecticut income tax?
Yes, it may. For 2025, the credit is limited to the amount by which regular Connecticut income tax, after the specified allowable credits, exceeds Connecticut alternative minimum tax, after the credit for alternative minimum tax paid to qualifying jurisdictions. Follow the Line 30 instructions to determine the amount you can claim.
Do all trusts need to complete Worksheet C?
No. Only full-year resident or part-year resident inter-vivos trusts with one or more nonresident noncontingent beneficiaries must complete Worksheet C. All other trusts complete Line 4 and skip Worksheet C.