Schedule CT-1041C: Calculation of Connecticut Taxable Income for all Resident Estates and Full Year Resident Trusts (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Schedule CT-1041C calculates Connecticut taxable income for resident estates and full-year resident trusts. It uses federal taxable income, the Connecticut fiduciary adjustment, and, for certain trusts with nonresident beneficiaries, additional income allocation calculations. The
Who files this form
For tax year 2025, all resident estates and full-year resident trusts must complete Schedule CT-1041C, except those that meet the Quick-File Requirements. The schedule determines the status of nonresident beneficiaries and calculates Connecticut taxable income.
The form refers estates and trusts that meet the Quick-File Requirements to the Form CT-1041 instructions.
What you'll need
Have the trust or estate’s name and Federal Employer ID Number (FEIN), along with these forms and calculations:
- Federal Form 1041: Line 23 supplies federal taxable income. Include the federal ESBT taxable income when applicable, and attach the federal ESBT tax computation attachment to the return.
- Schedule CT-1041B: Part 1, Line e, Column 5 supplies the Connecticut fiduciary adjustment. Trusts completing Line 11 also need Part 2, Line 4.
- Schedule CT-1041FA, Parts 2 and 3: Complete and attach these parts if you check the box on Line 2 or Line 3.
- Schedule CT-1041 ESBT, if applicable: Resident estates or full-year resident trusts with nonresident beneficiaries must complete and attach this schedule when applicable.
- Form CT-1041: Attach Schedule CT-1041C to this return and enter the schedule’s Line 14 amount on Form CT-1041, Line 1.
How to file
Select the box that matches the trust or estate and its beneficiaries:
- Line 1: Resident estate or full-year resident trust without nonresident beneficiaries. Complete Lines 4 through 6 and Line 14.
- Line 2: Resident estate or full-year resident testamentary trust with nonresident beneficiaries, or a full-year resident inter vivos trust with nonresident beneficiaries but no nonresident, noncontingent beneficiaries. First complete and attach Schedule CT-1041FA, Parts 3 and 2. Then complete Lines 4 through 6 and Line 14.
- Line 3: Full-year resident inter vivos trust with one or more nonresident, noncontingent beneficiaries. First complete and attach Schedule CT-1041FA, Parts 3 and 2. Then complete Lines 4 through 14.
Attach Schedule CT-1041C to the back of Form CT-1041. Do not use staples. Copy the amount on Line 14 to Form CT-1041, Line 1.
Schedule CT-1041C can be filed electronically. Visit myconneCT.
Common mistakes
- Using federal line references without checking them: Verify federal Form 1041 line references when completing this schedule.
- Completing the wrong lines: Only full-year resident inter vivos trusts with one or more nonresident, noncontingent beneficiaries complete Lines 7 through 14. All others go from Line 6 to Line 14.
- Leaving the result off the main return: The amount on Line 14 must also appear on Form CT-1041, Line 1.
- Stapling the schedule: Attach it to the back of Form CT-1041 without staples.
Questions people ask
What amount goes on Line 4?
Enter federal taxable income from federal Form 1041, Line 23, and federal ESBT taxable income. Attach the federal ESBT tax computation attachment to the return.
Can the Connecticut fiduciary adjustment be negative?
Yes. The amount entered on Line 5 from Schedule CT-1041B, Part 1, Line e, Column 5 may be positive or negative.
How do I enter the beneficiary percentage on Line 11?
Enter the decimal from Schedule CT-1041B, Part 2, Line 4, rounded to four decimal places.
Which amount goes on Line 14?
A resident inter vivos trust with one or more nonresident, noncontingent beneficiaries enters the amount from Line 13. Otherwise, enter the amount from Line 6. Also enter that amount on Form CT-1041, Line 1.