CT-990T ES: Estimated Unrelated Business Income Tax Payment Coupons (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-990T ES provides payment coupons for four installments of Connecticut estimated unrelated business income tax for 2025. The coupons report the organization’s identifying information, income year ending date, and payment amount due.
Who files this form
Every organization subject to tax under Chapter 208a must file if its estimated current-year tax liability on Schedule 1, Line 4, is more than $1,000.
Form CT-990T ES must be filed and paid electronically unless the organization receives a waiver from the Connecticut Department of Revenue Services (DRS).
When it's due
For the 2025 income year, the installment deadlines are:
- First installment, CT-990T ESA: 15th day of the 3rd month of the income year.
- Second installment, CT-990T ESB: 15th day of the 6th month of the income year.
- Third installment, CT-990T ESC: 15th day of the 9th month of the income year.
- Fourth installment, CT-990T ESD: 15th day of the 12th month of the income year.
If a due date falls on a Saturday, Sunday, or legal holiday, the return is considered timely if filed by the next business day.
What you'll need
Have these details and records ready to complete the coupons and Schedule 1:
- Organization name, address, Connecticut Tax Registration Number, and Federal Employer ID Number (FEIN).
- Income-year ending date.
- Prior-year return showing tax, including surtax, before tax credits.
- Estimated current-year tax and estimated tax credits.
- Prior-year overpayment and amounts paid with earlier 2025 estimated tax coupons.
- Worksheet CT-1120AE, Line 20, if using annualized income to calculate installments.
Attach an explanation if the closing month has changed. If filing on paper, you must have received a DRS waiver from the electronic filing and payment requirement.
How to file
Complete Schedule 1 for the installment you are paying. Enter the payment calculated on Line 8 on the coupon’s Payment amount due line.
File and pay electronically: Use myconneCT at portal.ct.gov/DRS-myconneCT.
Paper filing is allowed only with a DRS waiver. Form DRS-EWVR, Electronic Filing and Payment Waiver Request, is available at portal.ct.gov/DRS.
If you received a waiver:
- Complete the coupon in blue or black ink only.
- Make the check payable to Commissioner of Revenue Services.
- Write “2025 CT-990T ES” and the organization’s Connecticut Tax Registration Number on the front of the check.
- Do not use staples.
Mail to:
Department of Revenue Services
State of Connecticut
PO Box 5014
Hartford, CT 06102-5014
Common mistakes
- Mailing a paper coupon without a waiver. Filing and payment must be electronic unless DRS has granted a waiver.
- Using the wrong year’s form. DRS requires the correct year’s form to prevent processing delays.
- Leaving identifying details off a check. For a waived paper payment, write “2025 CT-990T ES” and the organization’s Connecticut Tax Registration Number on the front so payment is applied to the correct account.
- Using staples or the wrong ink for paper coupons. Do not use staples, and use blue or black ink only.
- Overlooking earlier underpayments when an estimate changes. The form warns that changes in estimated current-year tax may leave earlier installments underpaid. Estimated payments are credited first to underpaid installments in the order they were due.
Questions people ask
How is the payment amount calculated?
Use Schedule 1 for the relevant installment. Line 6 is the lesser of Line 1, based on prior-year tax, or Line 5, based on current-year tax or annualized income. Subtract Line 7 from Line 6 to calculate the payment on Line 8.
Do prior payments and overpayments reduce the amount due?
Yes. The first installment’s Line 7 includes the prior-year overpayment. For later installments, Line 7 includes the prior-year overpayment plus payments made with the earlier coupons listed on that schedule.
Can I use annualized income?
If the organization establishes that its annualized income installment is less than Schedule 1, Line 4, it must enter Worksheet CT-1120AE, Line 20, on Schedule 1, Line 5. Use Column A, B, C, or D for the first, second, third, or fourth installment, respectively.
Is interest charged on underpayments?
If current-year tax is more than $1,000, the form provides for interest at 1% per month or fraction of a month on the underpayment for the period it remains underpaid when estimated payments do not meet the stated installment requirements.
What if the organization’s closing month changed?
Indicate the change on the coupon and attach an explanation.