Schedule CT-1041I: Connecticut Alternative Minimum Tax Computation of Trusts or Estates (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-1041 Schedule I calculates the Connecticut alternative minimum tax liability of trusts and estates for 2025. It includes adjustments to federal alternative minimum taxable income and a calculation of the credit for alternative minimum tax paid to qualifying jurisdictions.
Who files this form
A trust or estate that is subject to and required to pay federal alternative minimum tax must complete this schedule and attach it to Form CT-1041, Connecticut Income Tax Return for Trusts and Estates.
The included instructions say not to complete the schedule if Line 1 is $30,700 or less. They state that the trust or estate is not liable for federal or Connecticut alternative minimum tax in that case.
What you'll need
Have these forms and details ready:
- The trust or estate’s name and Federal Employer Identification Number (FEIN).
- Federal Form 1041 Schedule I, which supplies federal alternative minimum tax figures.
- Form CT-1041, including Schedule A when its modifications apply.
- Schedule CT-1041B for Connecticut modifications and applicable beneficiary percentages.
- Schedule CT-1041C or Schedule CT-1041FA, as applicable, if you must calculate Connecticut-source income for Lines 5a through 5d.
If claiming a credit for alternative minimum tax paid to a qualifying jurisdiction, attach a copy of each jurisdiction’s alternative minimum tax return. If you need more than two credit columns, create a worksheet identical to Part 3 and attach it to the back of this schedule.
How to file
- Use the 2025 schedule for tax year 2025 and read the complete instructions before filling it out.
- Complete the schedule in blue or black ink only. Do not use staples.
- Attach the completed schedule to Form CT-1041.
- Enter the Connecticut alternative minimum tax from Line 23 on Form CT-1041, Page 1, Line 6.
- If claiming a credit for tax paid to qualifying jurisdictions, attach copies of those alternative minimum tax returns directly after this schedule.
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Using the wrong year’s form. The instructions warn that submitting the correct year’s form is necessary to prevent processing delays.
- Using staples or the wrong ink. Do not staple the form, and use blue or black ink only.
- Counting the same income twice. Do not include amounts on Line 2 that are already included on Line 1.
- Missing credit attachments. The credit for alternative minimum tax paid to qualifying jurisdictions will be disallowed if you do not attach copies of the required returns.
- Including penalties and interest in tax paid. For the credit, alternative minimum tax paid means the lesser of the jurisdiction’s tax liability or the tax actually paid, excluding penalties and interest.
Questions people ask
What does this schedule calculate?
It calculates the Connecticut alternative minimum tax liability of a trust or estate. The amount on Line 23 also goes on Form CT-1041, Page 1, Line 6.
Who completes Lines 5a through 5d?
Full-year or part-year resident inter vivos trusts with one or more nonresident, noncontingent beneficiaries complete these lines. All others enter the amount from Line 5 on Line 5e.
Who can claim the credit in Part 3?
Part 3 is for Connecticut resident trusts and estates and part-year resident trusts only. For part-year resident trusts, the credit concerns qualifying tax on income items attributable to the other jurisdiction during the Connecticut residency period.
What is a qualifying jurisdiction for the credit?
It includes another U.S. state, a local government within another state, or the District of Columbia. It does not include Connecticut, the United States, or a foreign country or its provinces.
What apportionment factor goes on Line 18?
Connecticut residents enter 1.0000. Nonresident trusts and estates and part-year resident trusts divide the Connecticut-source portion of Line 5e by the total on Line 5e and round to four decimal places.