Connecticut Estimated Connecticut Income Tax Payment Coupon for Individuals

Estimated Connecticut Income Tax Payment Coupon for Individuals
CT-1040ES (Current Year)
DRAFT 12-8-2023
2024
Department of Revenue Services
State of Connecticut

Form CT-1040ES

2024 Estimated Connecticut Income
Tax Payment Coupon for Individuals

(Rev. 01/24)

Form CT-1040ES can be filed and paid electronically using myconneCT at portal.ct.gov/DRS-myconneCT.
Who Should File This Coupon: Use this coupon if you are required to make estimated income tax payments for the 2024 taxable year
and you do not receive a preprinted coupon package from the Department of Revenue Services (DRS). Coupon packages are mailed in
mid-January to those who made estimated income tax payments in the prior year. Please note that each form is year specific. To prevent
any delay in processing your return, the correct year’s form must be submitted to DRS.
General Instructions
Nonresidents and Part‑Year Residents: Nonresident individuals are
subject to Connecticut income tax on their Connecticut‑sourced income.
Part‑year residents are taxed on all income received while a resident of
Connecticut and on income received from Connecticut sources while a
nonresident. Connecticut‑sourced income includes but is not limited
to income from a business, profession, occupation, or trade conducted
in this state as well as income from the rental or sale of real or tangible
property located in Connecticut.
Convenience of the Employer: Residents of states with a “convenience
of the employer” test will be subject to similar rules for work performed for
a Connecticut employer.
Who Is Required to Make Estimated Payments: You must make
estimated income tax payments if:
1.	 Your Connecticut income tax, after taking into account your Connecticut
tax withheld, and any Pass-Through Entity Tax Credit (PE Tax Credit)
you are allowed to claim, is $1,000 or more; and
2.	 You expect your Connecticut income tax withheld (including any PE
Tax Credit) to be less than your required annual payment for the 2024
taxable year.
Your required annual payment is the lesser of:
•	 90% of the income tax shown on your 2024 Connecticut income tax
return; or
•	 100% of the income tax shown on your 2023 Connecticut income tax
return if you filed a 2023 Connecticut income tax return that covered
a 12‑month period.
You do not have to make estimated income tax payments if you were a:
•	 Connecticut resident during the 2023 taxable year and you did not file
a 2023 income tax return because you had no Connecticut income tax
liability; or
•	 Nonresident or part‑year resident with Connecticut‑sourced income
during the 2023 taxable year and you did not file a 2023 income tax
return because you had no Connecticut income tax liability.

If you were a nonresident or part‑year resident and you did not have
Connecticut‑sourced income during the 2023 taxable year, then you must
use 90% of the income tax shown on your 2024 Connecticut income tax
return as your required annual payment.
When to File: Estimated payments for the 2024 taxable year are due on
or before April 15, June 15, September 15, 2024, and January 15, 2025.
Fiscal year filers should follow federal filing dates. If the due date falls
on a Saturday, Sunday, or legal holiday, your estimated payment will be
considered timely if filed on the next business day. An estimate will be
considered timely if received, or if the date shown by the U.S. Postal
Service cancellation mark, is on or before the due date.
Visit the DRS website at portal.ct.gov/DRS-myconneCT to make your
estimated payments online and receive immediate confirmation that your
payment was timely remitted.
How Much Should I Pay: Complete the 2024 Estimated Connecticut
Income Tax Worksheet on Page  3 to calculate your required annual
payment.
Special Rules for Farmers and Fishermen: If you are a farmer or
fisherman (as defined in Internal Revenue Code §  6654(i)(2)), see
Informational Publication 2021(2), Farmer’s Guide to Sales and Use
Taxes, Motor Vehicle Fuels Tax, Estimated Income Tax, and Withholding
Tax.
Pension or Annuity Income Recipients: If your filing status is single,
married filing separately, or head of household with federal adjusted gross
income (AGI) for the taxable year of less than $75,000 or married filing
jointly with federal AGI of less than $100,000, and you receive distributions
from certain pensions and annuities, such as from a defined benefit plan,
401(k), 403(b) or 457(b) plans, or from an IRA (other than a Roth IRA), you
may be able to deduct all or a portion of such pension or annuity income in
determining your Connecticut adjusted gross income (AGI). For assistance
in determining whether you are eligible to deduct all or a portion of your
pension or annuity, see Pension and Annuity Worksheet on Page 4.

Completing the Payment Coupon

Complete the attached payment coupons in blue or black ink only. You must enter all the required taxpayer identification information.
Enter the payment amount below. In determining your payment amount, you may subtract from your installment amount any
available overpayment of 2023 income tax.

Form CT-1040ES

Department of Revenue Services
State of Connecticut
PO Box 2932
Hartford CT 06104-2932
1040ES 0124W 01 9999

Estimated Connecticut Income Tax Payment
Coupon for Individuals

Your first name	

Middle initial	 Last name	

Spouse’s first name	

Middle initial	 Last name	

2024
(Rev. 01/24)

Your Social Security Number


Spouse’s Social Security Number


Mailing address (number and street), Apartment number, PO Box		

Due date

City, town, or post office	

Payment amount

(MM-DD-YYYY)
State	

ZIP code	


See coupon instructions on back.

Visit us at portal.ct.gov/DRS for more information.

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DRAFT 12-8-2023

Members of Partnerships and Shareholders of S corporations: If
you are a partner in a partnership or shareholder of an S  corporation,
you must continue to include your distributive or pro-rata share of income
when determining your estimated payments. However, in determining your
estimated payments, you take into account any PE Tax Credit you expect
to claim for the 2024 taxable year.

Social Security Benefit Adjustment: If your required Connecticut income
tax return filing status is single or married filing separately, and you expect
your 2024 federal adjusted gross income will be less than $75,000, enter
as a subtraction the amount of federally taxable Social Security benefits
you expect to report on your 2024 federal Form 1040, Line 6b, or federal
Form 1040‑SR, Line 6b.

In general, you are required to make estimated payments based upon
100% of your prior year tax or 90% of your current year tax. Because
of the potential variability in your income and credits, you may prefer to
pay 100% of the tax shown on your 2023 return to avoid underpayment
interest (2210 interest). You are required to pay the full amount of your
2024 tax liability by April 15, 2025, either with a timely filed return or with
an extension request. Otherwise, you may incur late payment penalties.

If your required Connecticut income tax return filing status is married filing
jointly, qualifying surviving spouse, or head of household, and you expect
your federal adjusted gross income will be less than $100,000, enter
as a subtraction the amount of federally taxable Social Security benefits
you expect to report on your 2024 federal Form 1040, Line 6b, or federal
Form 1040‑SR, Line 6b.

Annualized Income Installment Method: If your income varies throughout
the year, you may be able to reduce or eliminate the amount of your
estimated tax payment for one or more periods by using the annualized
income installment method. See Informational Publication 2018(11),
A Guide to Calculating Your Annualized Estimated Income Tax Installments
and Worksheet CT‑1040 AES.
Interest: You may be charged interest if you did not pay enough tax through
withholding, estimated payments, or both, by the installment due date, or
if any PE Tax Credit reported to you on Schedule CT K‑1, Part 3, Line 1,
or Schedule CT‑1041 K‑1, Part 4, Line 1, is not sufficient to cover your tax
liability by the installment due date. This is true even if you are due a refund
when you file your tax return. Interest is calculated separately for each
installment. Therefore, you may owe interest for an earlier installment even
if you paid enough tax later to make up for the underpayment. Interest at
1% per month or fraction of a month will be added to the tax due until the
earlier of April 15, 2025, or the date on which the underpayment is paid.

If you expect your federal adjusted gross income will be above the threshold
for your filing status, complete the Social Security Benefit Adjustment
Worksheet on Page 4 and include the amount from Line F on Line 2.
Line 3: Nonresidents and Part-Year Residents Only: If your
Connecticut‑sourced income is greater than your Connecticut adjusted
gross income, enter your Connecticut‑sourced income on this line.
Line 5: Apportionment Factor: Nonresidents and part‑year residents,
if your Connecticut‑sourced income is greater than or equal to
your Connecticut adjusted gross income, enter 1.0000. If your
Connecticut‑sourced income is less than your Connecticut adjusted gross
income, complete the following calculation and enter the result on Line 5.
	
Connecticut-Sourced Income
= Line 5
	 Connecticut Adjusted Gross Income (Line 3)
Do not enter a number that is less than zero or greater than 1. If the result
is less than zero, enter “0”; if greater than 1 enter 1.0000. Round to four
decimal places.

If you file your income tax return for the 2024 taxable year on or before
January 31, 2025, and pay in full the amount computed on the return as
payable on or before that date, you will not be charged interest for failing
to make the estimated payment due January 15, 2025.

Line 7: Residents and Part-Year Residents Only: Enter the estimated
allowable credit for income taxes paid to qualifying jurisdictions. Enter “0,”
if not applicable. See instructions for Schedule 2 - Credit for Income Taxes
Paid to Qualifying Jurisdictions on Form CT‑1040 or Form CT‑1040NR/PY.

A farmer or fisherman who files a 2024 Connecticut income tax return on
or before March 1, 2025, and pays in full the amount computed on the
return as payable on or before that date, will not be charged interest for
underpayment of estimated tax. See Payment Options, on Page 8.

Line 9: If you expect to owe federal alternative minimum tax for the 2024
taxable year, you may also owe Connecticut alternative minimum tax.
Enter your estimated Connecticut alternative minimum tax liability. See
instructions for Form CT‑6251, Connecticut Alternative Minimum Tax
Return - Individuals.

Worksheet Instructions
Line 2: Enter the total of your estimated allowable Connecticut
modifications. See instructions for Schedule 1 - Modifications to Federal
Adjusted Gross Income (AGI) of Form CT‑1040 or Form CT‑1040NR/PY
for information about allowable modifications.

Line 11: Enter estimated allowable Connecticut income tax credit(s). Enter “0”
if you are not entitled to a credit. (Credit for a prior year alternative minimum
tax is not allowed if you entered an amount on Line 9.) See instructions for
Schedule CT‑IT Credit, Income Tax Credit Summary. Do not include any
PE Tax Credit on this line.
Instructions continue on Page 8

Form CT‑1040ES (Rev. 01/24)	

Form CT-1040ES - Tax Payment Coupon Instructions
•	

See Payment Options, on Page 8.

•	

Print all information. Include your spouse’s SSN, if married filing jointly.

•	

Cut along dotted line and mail coupon and payment to the address below.

•	

Make your check payable to Commissioner of Revenue Services.

•	

Do not use staples.

•	

DRS may submit your check to your bank electronically.

•	

To ensure proper posting, write your SSN(s) (optional) and “2024 Form CT‑1040ES” on your check.

Send completed coupon and payment to­:
		Department of Revenue Services
	
PO Box 2932
	
Hartford CT 06104-2932

Page 2 of 8

DRAFT 12-8-2023
2024 Estimated Connecticut Income Tax Worksheet

	 1.	 Federal adjusted gross income you expect in the 2024 taxable year
		 (from 2024 federal Form 1040ES, 2024 Estimated Tax Worksheet, Line 1). ...........................................1.
	 2.	 Allowable Connecticut modifications: Additions or subtractions (to your AGI). See instructions. ............2.
	 3.	 Connecticut adjusted gross income: Combine Line 1 and Line 2. ...........................................................3.

Nonresidents and part-year residents: Enter your Connecticut‑sourced income if greater than your Connecticut adjusted gross income.
	 4.	 Connecticut income tax: Complete the Tax Calculation Schedule below. ...............................................4.
	 5.	 Apportionment factor: Connecticut residents enter 1.0000. Nonresidents and part‑year residents,
		 see Page 2. ...............................................................................................................................................5.

.

	 6.	 Multiply Line 5 by Line 4. .........................................................................................................................6.
	 7.	 Credit for income taxes paid to qualifying jurisdictions: See instructions. ...............................................7.
	 8.	 Subtract Line 7 from Line 6. .....................................................................................................................8.
	 9.	 Estimated Connecticut alternative minimum tax: See instructions. .........................................................9.
	10.	 Add Line 8 and Line 9. ...........................................................................................................................10.
	11.	 Estimated allowable credit(s) from Schedule CT‑IT Credit: See instructions. ........................................11.
	12.	 Total estimated income tax: Subtract Line 11 from Line 10. ..................................................................12.
	13.	 Multiply Line 12 by 90% (662/3% for farmers and fishermen). ................................................................13.
	14.	 Enter 100% of the income tax shown on your 2023 Connecticut income tax return. See instructions. ........14.
	15.	 Enter the lesser of Line 13 or Line 14. If Line 14 is blank, enter the amount from Line 13.
		
This is your required annual payment. See caution below. ...............................................................15.
Caution: Generally, you may owe interest if you do not prepay (through timely estimates, withholding, pass-through entity tax credit, or all) the lesser of
100% of the income tax shown on your 2023 Connecticut income tax return or 90% of the income tax shown on your 2024 Connecticut income tax return. To
avoid interest charges, make sure your estimate is as accurate as possible. You may prefer to pay 100% of the income tax shown on your 2023 Connecticut
income tax return.

	16.	 Connecticut income tax withheld or expected to be withheld during the 2024 taxable year. .................16.
	16a.	Estimated PE Tax Credit for taxable year 2024. ..................................................................................16a.
	17.	 Subtract Lines 16 and 16a from Line 15. If zero (“0”) or less, no estimated payment is required. Or,
		 Subtract Lines 16 and 16a from Line 12. If less than $1,000, no estimated payment is required. ..................17.
	18.	 Installment amount. ...............................................................................................................................18.

25



	19.	 Multiply Line 17 by Line 18. Pay this amount for each installment. .......................................................19.

Tax Calculation Schedule
	 1.	 Enter Connecticut AGI from 2024 Estimated Connecticut Income Tax Worksheet, Line 3.......................1.	

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	 2.	 Enter the exemption amount from Table A, Personal Exemptions. If zero, enter “0.”................................2.	

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	 3.	 Connecticut Taxable Income: Subtract Line 2 from Line 1. If less than zero, enter “0.”.........................3.	

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	 4.	 Enter amount from Table B, Initial Tax Calculation.....................................................................................4.	

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	 5.	 Enter the phase-out amount from Table C, 2% Phase-Out Add-Back. If zero, enter “0.”..........................5.	

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	 6.	 Enter the recapture amount from Table D, Tax Recapture. If zero, enter “0.”............................................6.	

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	 7.	 Add Lines 4, 5, and 6..................................................................................................................................7.	

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	 8.	 Enter the decimal amount from Table E, Personal Tax Credits. If zero, enter “0.”.....................................8.

.

	 9.	 Multiply the amount on Line 7 by the decimal amount on Line 8...............................................................9.	

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	10.	 Connecticut Income Tax: Subtract Line 9 from Line 7. Enter here and on 2024 Estimated
		 Connecticut Income Tax Worksheet, Line 4.............................................................................................10.	

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Form CT-1040ES (Rev. 01/24)	

Page 3 of 8

DRAFT 12-8-2023

Social Security Benefit Adjustment Worksheet

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Enter the amount you expect to enter on Form CT‑1040 or Form CT‑1040NR/PY, Line 1............................. 	
If your filing status is single or married filing separately, is the amount on Line 1 $75,000 or more?
	

Yes: Complete this worksheet.

	

No: Do not complete this worksheet. *

If your filing status is married filing jointly, qualifying surviving spouse, or head of household, is the amount on Line 1 $100,000 or more?
	

Yes: Complete this worksheet.

	

No: Do not complete this worksheet. *

*If you answered No to either question, enter as a subtraction modification on the 2024 Estimated Connecticut Income Tax Worksheet, Line 2,
the amount of federally taxable Social Security benefits you expect to report on federal Form 1040, Line 6b, or federal Form 1040-SR, Line 6b.
A.		 Enter the amount you reported on federal Publication 505 **, Tax Withholding and Estimated
		 Tax, Worksheet 2‑2, Line 1. If Line A is zero or less, stop here. Otherwise, go to Line B. .................. A.
B.		 Enter the amount you reported on federal Publication 505 **, Tax Withholding and Estimated
		 Tax, Worksheet 2‑2, Line 10. If Line B is zero or less, stop here. Otherwise, go to Line C. ............... B.
C.		 Enter the lesser of Line A or Line B. ................................................................................................... C.
D.		 Multiply Line C by 25% (.25). .............................................................................................................. D.
E.		 Expected taxable amount of Social Security benefits you reported on federal
		 Publication 505 **, Tax Withholding and Estimated Tax, Worksheet 2‑2, Line 19. ............................. E.
F.		 Social Security benefit adjustment: Subtract Line D from Line E. Enter the amount here
		 and as a subtraction on the 2024 Estimated Connecticut Income Tax Worksheet, Line 2. If
		 Line D is greater than or equal to Line E, enter “0.” ............................................................................. F.
**	 To obtain federal Publication 505, visit the IRS website at www.irs.gov or call the IRS at 800‑829‑3676.

Pension and Annuity Worksheet
Line 1: Enter the amount you expect to enter on Form CT-1040 or Form CT-1040NR/PY. ............. Line 1.

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If your filing status is single, married filing separately or head of household, is the amount on Line 1 $75,000 or more?
	

Yes: Complete this worksheet.

	

No: Do not complete this worksheet. *

If your filing status is married filing jointly, is the amount on Line 1 $100,000 or more?
	

Yes: Complete this worksheet.

	

No: Do not complete this worksheet. *

* If you answered No to either question and you are an IRA recipient (other than a Roth IRA), enter as a subtraction modification 50% of the amount of

such distribution on the 2024 Estimated Connecticut Income Tax Worksheet, Line 2, the amount of IRA distribution reported on federal Form 1040, or
federal Form 1040 SR, Line 4b.
* If you answered No to either question and you are a pension or annuity recipient (other than an IRA recipient), enter as a subtraction modification on

the 2024 Estimated Connecticut Income Tax Worksheet, Line 2, the amount of pension and annuity reported on federal Form 1040 or federal Form
1040 SR, Line 5b. From the amount on Line 5b, subtract military retirement pay, Tier 1 and Tier 2 railroad retirement benefits, and
Connecticut teachers' retirement pay.
Line 2: Enter 50% of the amount of IRA (other than a Roth IRA), reported on federal Form 1040 or
federal Form 1040 SR, Line 4b. Enter 100% of the amount of pensions and annuities reported on
federal Form 1040 or federal Form 1040-SR, Line 5b. From the amount on Line 5b, subtract military
retirement pay, Tier 1 and Tier 2 railroad retirement benefits, and Connecticut teachers' retirement
pay, as applicable. ................................................................................................................................ Line 2.
Line 3: Enter the decimal amount from the Pension and Annuity Phase-Out Table on Page 5. ........ Line 3.
Line 4: Multiply Line 2 by Line 3. Enter the amount here and as a subtraction on the 2024
Estimated Connecticut Income Tax Worksheet, Line 2. .................................................................... Line 4.

Form CT-1040ES (Rev. 01/24)	

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.
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Page 4 of 8

DRAFT 12-8-2023
Pension and Annuity Phase-Out Table

Single, Married Filing Separately or
Head of Household

Married Filing Jointly

Federal AGI
More
Than

Less
Than or
Equal To

Federal AGI
PhaseOut

More
Than

Less
Than or
Equal To

PhaseOut

$0

$75,000

1

$0

$100,000

1

$75,000

$77,499

.85

$100,000

$104,999

.85

$77,500

$79,999

.70

$105,000

$109,999

.70

$80,000

$82,499

.55

$110,000

$114,999

.55

$82,500

$84,999

.40

$115,000

$119,999

.40

$85,000

$87,499

.25

$120,000

$124,999

.25

$87,500

$89,999

.10

$125,000

$129,999

.10

$90,000

$94,999

.05

$130,000

$139,999

.05

$95,000

$99,999

.025

$140,000

$149,999

.025

$100,000

and up

0

$150,000

and up

0

Table A - Personal Exemptions for 2024 Taxable Year
Enter the exemption amount on the Tax Calculation Schedule, Line 2.
Use the filing status you expect to report on your 2024 Connecticut income tax return and your Connecticut AGI* (from Tax Calculation
Schedule, Line 1) to determine your exemption.
Married Filing Jointly or
Married Filing Separately
Head of Household
Qualifying Surviving Spouse
	 Connecticut AGI *	 Exemption	 Connecticut AGI *	 Exemption	 Connecticut AGI *	Exemption	Connecticut AGI *	 Exemption
Single

	 More Than	 Less Than		
More Than	 Less Than		
More Than	 Less Than		
More Than	 Less Than
		
or Equal To			
or Equal To			
or Equal To			
or Equal To
	$
0	
$30,000	
$15,000	
$
0	
$48,000	
$24,000	
$
0	
$24,000	
$12,000	
$
0	
$38,000	
	 $30,000	
$31,000	
$14,000	
$48,000	
$49,000	
$23,000	
$24,000	
$25,000	
$11,000	
$38,000	
$39,000	
	 $31,000	
$32,000	
$13,000	
$49,000	
$50,000	
$22,000	
$25,000	
$26,000	
$10,000	
$39,000	
$40,000	
	 $32,000	
$33,000	
$12,000	
$50,000	
$51,000	
$21,000	
$26,000	
$27,000	
$ 9,000	
$40,000	
$41,000	
	 $33,000	
$34,000	
$11,000	
$51,000	
$52,000	
$20,000	
$27,000	
$28,000	
$ 8,000	
$41,000	
$42,000	
	 $34,000	
$35,000	
$10,000	
$52,000	
$53,000	
$19,000	
$28,000	
$29,000	
$ 7,000	
$42,000	
$43,000	
	 $35,000	
$36,000	
$ 9,000	
$53,000	
$54,000	
$18,000	
$29,000	
$30,000	
$ 6,000	
$43,000	
$44,000	
	 $36,000	
$37,000	
$ 8,000	
$54,000	
$55,000	
$17,000	
$30,000	
$31,000	
$ 5,000	
$44,000	
$45,000	
	 $37,000	
$38,000	
$ 7,000	
$55,000	
$56,000	
$16,000	
$31,000	
$32,000	
$ 4,000	
$45,000	
$46,000	
	 $38,000	
$39,000	
$ 6,000	
$56,000	
$57,000	
$15,000	
$32,000	
$33,000	
$ 3,000	
$46,000	
$47,000	
	 $39,000	
$40,000	
$ 5,000	
$57,000	
$58,000	
$14,000	
$33,000	
$34,000	
$ 2,000	
$47,000	
$48,000	
	 $40,000	
$41,000	
$ 4,000	
$58,000	
$59,000	
$13,000	
$34,000	
$35,000	
$ 1,000	
$48,000	
$49,000	
	 $41,000	
$42,000	
$ 3,000	
$59,000	
$60,000	
$12,000	
$35,000	
and up	
$
0	
$49,000	
$50,000	
	 $42,000	
$43,000	
$ 2,000	
$60,000	
$61,000	
$11,000				
$50,000	
$51,000	
	 $43,000	
$44,000	
$ 1,000	
$61,000	
$62,000	
$10,000				
$51,000	
$52,000	
	 $44,000	
and up	
$
0	
$62,000	
$63,000	
$ 9,000				
$52,000	
$53,000	
				
$63,000	
$64,000	
$ 8,000				
$53,000	
$54,000	
				
$64,000	
$65,000	
$ 7,000				
$54,000	
$55,000	
				
$65,000	
$66,000	
$ 6,000				
$55,000	
$56,000	
				
$66,000	
$67,000	
$ 5,000				
$56,000	
and up	
				
$67,000	
$68,000	
$ 4,000
				
$68,000	
$69,000	
$ 3,000
				
$69,000	
$70,000	
$ 2,000
				
$70,000	
$71,000	
$ 1,000
				
$71,000	
and up	
$
0

$19,000
$18,000
$17,000
$16,000
$15,000
$14,000
$13,000
$12,000
$11,000
$10,000
$ 9,000
$ 8,000
$ 7,000
$ 6,000
$ 5,000
$ 4,000
$ 3,000
$ 2,000
$ 1,000
$
0

	 * Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income.

Form CT-1040ES (Rev. 01/24)	

Page 5 of 8

DRAFT 12-8-2023
Table B - Initial Tax Calculation for 2024 Taxable Year

Enter the tax calculation amount on the Tax Calculation Schedule, Line 4 and continue to Line 5.

Use the filing status you expect to report on your 2024 Connecticut income tax return. This is the initial tax calculation
of your tax liability. It does not include personal tax credits, the 2% phase-out or tax recapture.

Single or Married Filing Separately

If the amount on Line 3 of the Tax Calculation Schedule is:
Less than or equal to:...................................................... $ 10,000................ 2.00%
More than $10,000, but less than or equal to.................. $ 50,000................ $200 plus 4.5% of the excess over $10,000
More than $50,000, but less than or equal to.................. $100,000............... $2,000 plus 5.5% of the excess over $50,000
More than $100,000, but less than or equal to................ $200,000............... $4,750 plus 6.0% of the excess over $100,000
More than $200,000, but less than or equal to................ $250,000............... $10,750 plus 6.5% of the excess over $200,000
More than $250,000, but less than or equal to................ $500,000............... $14,000 plus 6.9% of the excess over $250,000
More than $500,000......................................................................................$31,250 plus 6.99% of the excess over $500,000

Single or Married Filing Separately Examples:
	 Line 3 is $13,000, Line 4 is $335
		
		
		

$13,000 - $10,000	
$3,000 X .045	
$300 + $135	

=	
=	
=	

	 Line 3 is $525,000, Line 4 is $32,998
$3,000
$135
$335

		
		
		

$525,000 - $500,000	
$25,000 x .0699	
$31,250 + $1,748	

=	 $25,000
=	 $1,748
=	 $32,998

Married Filing Jointly/Qualifying Surviving Spouse
If the amount on Line 3 of the Tax Calculation Schedule is:

Less than or equal to:...................................................... $ 20,000................ 2.00%
More than $20,000, but less than or equal to.................. $100,000............... $400 plus 4.5% of the excess over $20,000
More than $100,000, but less than or equal to................ $200,000............... $4,000 plus 5.5% of the excess over $100,000
More than $200,000, but less than or equal to................ $400,000............... $9,500 plus 6.0% of the excess over $200,000
More than $400,000, but less than or equal to................ $500,000............... $21,500 plus 6.5% of the excess over $400,000
More than $500,000, but less than or equal to................ $1,000,000............ $28,000 plus 6.9% of the excess over $500,000
More than $1,000,000...................................................................................$62,500 plus 6.99% of the excess over $1,000,000

Married Filing Jointly/Qualifying Surviving Spouse Examples:

	

	

Line 3 is $22,500, Line 4 is $513

		
		
		

$22,500 - $20,000	
$2,500 x .045	
$600 + $113	

=	
=	
=	

$2,500
$113
$513

Line 3 is $1,100,000, Line 4 is $69.490

		
		
		

$1,100,000 - $1,000,000	=	$100,000
$100,000 x .0699	
=	 $6,990
$62,500 + $6,990	
=	 $69,490

Head of Household

If the amount on Line 3 of the Tax Calculation Schedule is:
Less than or equal to:...................................................... $ 16,000................ 2.00%
More than $16,000, but less than or equal to.................. $ 80,000................ $320 plus 4.5% of the excess over $16,000
More than $80,000, but less than or equal to.................. $160,000............... $3,200 plus 5.5% of the excess over $80,000
More than $160,000, but less than or equal to................ $320,000............... $7,600 plus 6.0% of the excess over $160,000
More than $320,000, but less than or equal to................ $400,000............... $17,200 plus 6.5% of the excess over $320,000
More than $400,000, but less than or equal to................ $800,000............... $22,400 plus 6.9% of the excess over $400,000
More than $800,000......................................................................................$50,000 plus 6.99% of the excess over $800,000

Head of Household Examples:
	

Line 3 is $20,000, Line 4 is $680

		
		
		

$20,000 - $16,000	
$4,000 x .045	
$320 + $180	

=	
=	
=	

	
$4,000
$180
$500

Line 3 is $825,000, Line 4 is $51,748

		
		
		

$825,000 - $800,000	
$25,000 x .0699	
$50,000 + $1,748	

=	 $25,000
=	 $1,748
=	 $51,748

Table C - 2% Phase-Out Add-Back
Enter the phase-out amount on the Tax Calculation Schedule, Line 5.
Use the filing status you expect to report on your 2024 Connecticut income tax return and your Connecticut AGI * (Tax Calculation Schedule,
Line 1) to determine your phase-out amount.
Married Filing Jointly or
Qualifying Surviving Spouse

Single

Married Filing Separately

Head of Household

	 Connecticut AGI*	
Connecticut AGI* 	
Connecticut AGI* 	
Connecticut AGI* 	
2%	
2%	
2%	
2%
	More Than	 Less Than	 Phase-Out	 More Than	 Less Than	 Phase-Out	 More Than	 Less Than	 Phase-Out	 More Than	 Less Than	 Phase-Out
		
or Equal To	 Add-Back		
or Equal To	 Add-Back		
or Equal To	 Add-Back		
or Equal To	 Add-Back
	
	
	
	
	
	
	
	
	
	
	

$
0	
$ 56,500	
$ 61,500	
$ 66,500	
$ 71,500	
$ 76,500	
$ 81,500	
$ 86,500	
$ 91,500	
$ 96,500	
$101,500	

$ 56,500	
$ 61,500	
$ 66,500	
$ 71,500	
$ 76,500	
$ 81,500	
$ 86,500	
$ 91,500	
$ 96,500	
$101,500	
and up	

$ 0	
$ 25	
$ 50	
$ 75	
$100	
$125	
$150	
$175	
$200	
$225	
$250	

$
0	
$100,500	
$105,500	
$110,500	
$115,500	
$120,500	
$125,500	
$130,500	
$135,500	
$140,500	
$145,500	

$100,500	
$105,500	
$110,500	
$115,500	
$120,500	
$125,500	
$130,500	
$135,500	
$140,500	
$145,500	
and up	

$ 0	
$ 50	
$100	
$150	
$200	
$250	
$300	
$350	
$400	
$450	
$500	

$
0	
$50,250	
$52,750	
$55,250	
$57,750	
$60,250	
$62,750	
$65,250	
$67,750	
$70,250	
$72,750	

$50,250	
$52,750	
$55,250	
$57,750	
$60,250	
$62,750	
$65,250	
$67,750	
$70,250	
$72,750	
and up	

$ 0	
$ 25	
$ 50	
$ 75	
$100	
$125	
$150	
$175	
$200	
$225	
$250	

$
0	 $ 78,500	
$ 78,500	 $ 82,500	
$ 82,500	 $ 86,500	
$ 86,500	 $ 90,500	
$ 90,500	 $ 94,500	
$ 94,500	 $ 98,500	
$ 98,500	 $102,500	
$102,500	 $106,500	
$106,500	 $110,500	
$110,500	 $114,500	
$114,500	
and up	

$ 0
$ 40
$ 80
$120
$160
$200
$240
$280
$320
$360
$400

*	 Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income.
Form CT-1040ES (Rev. 01/24)	

Page 6 of 8

DRAFT 12-8-2023

Table D - Tax Recapture

Enter the recapture amount on the Tax Calculation Schedule, Line 6.

Use the filing status you expect to report on your 2024 Connecticut income tax return and your Connecticut AGI * (Tax Calculation
Schedule, Line 1) to determine your recapture amount.
Single or Married Filing Separately
Connecticut AGI *

	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	

More Than

Less Than
or
Equal To

$ 0	
$105,000	
$110,000	
$115,000	
$120,000	
$125,000	
$130,000	
$135,000	
$140,000	
$145,000	
$150,000	
$200,000	
$205,000	
$210,000	
$215,000	
$220,000	
$225,000	
$230,000	
$235,000	
$240,000	
$245,000	
$250,000	
$255,000	
$260,000	
$265,000	
$270,000	
$275,000	
$280,000	
$285,000	
$290,000	
$295,000	
$300,000	
$305,000	
$310,000	
$315,000	
$320,000	
$325,000	
$330,000	
$335,000	
$340,000	
$345,000	
$500,000	
$505,000	
$510,000	
$515,000	
$520,000	
$525,000	
$530,000	
$535,000	
$540,000	

$105,000	
$110,000	
$115,000	
$120,000	
$125,000	
$130,000	
$135,000	
$140,000	
$145,000	
$150,000	
$200,000	
$205,000	
$210,000	
$215,000	
$220,000	
$225,000	
$230,000	
$235,000	
$240,000	
$245,000	
$250,000	
$255,000	
$260,000	
$265,000	
$270,000	
$275,000	
$280,000	
$285,000	
$290,000	
$295,000	
$300,000	
$305,000	
$310,000	
$315,000	
$320,000	
$325,000	
$330,000	
$335,000	
$340,000	
$345,000	
$500,000	
$505,000	
$510,000	
$515,000	
$520,000	
$525,000	
$530,000	
$535,000	
$540,000	
and up	

Married Filing Jointly or
Qualifying Surviving Spouse
Connecticut AGI *

Recapture
Amount

$
0	
$ 25	
$ 50	
$ 75	
$ 100	
$ 125	
$ 150	
$ 175	
$ 200	
$ 225	
$ 250	
$ 340	
$ 430	
$ 520	
$ 610	
$ 700	
$ 790	
$ 880	
$ 970	
$1,060	
$1,150	
$1,240	
$1,330	
$1,420	
$1,510	
$1,600	
$1,690	
$1,780	
$1,870	
$1,960	
$2,050	
$2,140	
$2,230	
$2,320	
$2,410	
$2,500	
$2,590	
$2,680	
$2,770	
$2,860	
$2,950	
$3,000	
$3,050	
$3,100	
$3,150	
$3,200	
$3,250	
$3,300	
$3,350	
$3,400	

More Than

Less Than
or
Equal To

$ 0	
$210,000	
$220,000	
$230,000	
$240,000	
$250,000	
$260,000	
$270,000	
$280,000	
$290,000	
$300,000	
$400,000	
$410,000	
$420,000	
$430,000	
$440,000	
$450,000	
$460,000	
$470,000	
$480,000	
$490,000	
$500,000	
$510,000	
$520,000	
$530,000	
$540,000	
$550,000	
$560,000	
$570,000	
$580,000	
$590,000	
$600,000	
$610,000	
$620,000	
$630,000	
$640,000	
$650,000	
$660,000	
$670,000	
$680,000	
$690,000	
$1,000,000	
$1,010,000	
$1,020,000	
$1,030,000	
$1,040,000	
$1,050,000	
$1,060,000	
$1,070,000	
$1,080,000	

$210,000	
$220,000	
$230,000	
$240,000	
$250,000	
$260,000	
$270,000	
$280,000	
$290,000	
$300,000	
$400,000	
$410,000	
$420,000	
$430,000	
$440,000	
$450,000	
$460,000	
$470,000	
$480,000	
$490,000	
$500,000	
$510,000	
$520,000	
$530,000	
$540,000	
$550,000	
$560,000	
$570,000	
$580,000	
$590,000	
$600,000	
$610,000	
$620,000	
$630,000	
$640,000	
$650,000	
$660,000	
$670,000	
$680,000	
$690,000	
$1,000,000	
$1,010,000	
$1,020,000	
$1,030,000	
$1,040,000	
$1,050,000	
$1,060,000	
$1,070,000	
$1,080,000	
and up	

Head of Household
Connecticut AGI *

Recapture
Amount

$
0	
$ 50	
$ 100	
$ 150	
$ 200	
$ 250	
$ 300	
$ 350	
$ 400	
$ 450	
$ 500	
$ 680	
$ 860	
$1,040	
$1,220	
$1,400	
$1,580	
$1,760	
$1,940	
$2,120	
$2,300	
$2,480	
$2,660	
$2,840	
$3,020	
$3,200	
$3,380	
$3,560	
$3,740	
$3,920	
$4,100	
$4,280	
$4,460	
$4,640	
$4,820	
$5,000	
$5,180	
$5,360	
$5,540	
$5,720	
$5,900	
$6,000	
$6,100	
$6,200	
$6,300	
$6,400	
$6,500	
$6,600	
$6,700	
$6,800	

More Than

$ 0	
$168,000	
$176,000	
$184,000	
$192,000	
$200,000	
$208,000	
$216,000	
$224,000	
$232,000	
$240,000	
$320,000	
$328,000	
$336,000	
$344,000	
$352,000	
$360,000	
$368,000	
$376,000	
$384,000	
$392,000	
$400,000	
$408,000	
$416,000	
$424,000	
$432,000	
$440,000	
$448,000	
$456,000	
$464,000	
$472,000	
$480,000	
$488,000	
$496,000	
$504,000	
$512,000	
$520,000	
$528,000	
$536,000	
$544,000	
$552,000	
$800,000	
$808,000	
$816,000	
$824,000	
$832,000	
$840,000	
$848,000	
$856,000	
$864,000	

Less Than
or
Equal To

$168,000	
$176,000	
$184,000	
$192,000	
$200,000	
$208,000	
$216,000	
$224,000	
$232,000	
$240,000	
$320,000	
$328,000	
$336,000	
$344,000	
$352,000	
$360,000	
$368,000	
$376,000	
$384,000	
$392,000	
$400,000	
$408,000	
$416,000	
$424,000	
$432,000	
$440,000	
$448,000	
$456,000	
$464,000	
$472,000	
$480,000	
$488,000	
$496,000	
$504,000	
$512,000	
$520,000	
$528,000	
$536,000	
$544,000	
$552,000	
$800,000	
$808,000	
$816,000	
$824,000	
$832,000	
$840,000	
$848,000	
$856,000	
$864,000	
and up	

Recapture
Amount

$
0
$ 40
$ 80
$ 120
$ 160
$ 200
$ 240
$ 280
$ 320
$ 360
$ 400
$ 540
$ 680
$ 820
$ 960
$1,100
$1,240
$1,380
$1,520
$1,660
$1,800
$1,940
$2,080
$2,220
$2,360
$2,500
$2,640
$2,780
$2,920
$3,060
$3,200
$3,340
$3,480
$3,620
$3,760
$3,900
$4,040
$4,180
$4,320
$4,460
$4,600
$4,680
$4,760
$4,840
$4,920
$5,000
$5,080
$5,160
$5,240
$5,320

* Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income.
Form CT-1040ES (Rev. 01/24)	

Page 7 of 8

DRAFT 12-8-2023

Table E - Personal Tax Credits for 2024 Taxable Year

Enter the decimal amount on the Tax Calculation Schedule, Line 8.
Use the filing status you expect to report on your 2024 Connecticut income tax return and your Connecticut AGI * (Tax Calculation Schedule,
Line 1) to determine your decimal amount.

Single

Married Filing Jointly or
Qualifying Surviving Spouse

Married Filing Separately

Head of Household

	 Connecticut AGI*	
Connecticut AGI* 	 Decimal	
Connecticut AGI* 	 Decimal	
Connecticut AGI* 	 Decimal
Decimal	
	More Than	 Less Than	 Amount	 More Than	 Less Than	 Amount	 More Than	 Less Than	 Amount	 More Than	 Less Than	 Amount
		
or Equal To			
or Equal To			
or Equal To			
or Equal To
	 $15,000	
$18,800	
.75	
$24,000	
$30,000	
.75	
$12,000	
$15,000	
.75	
$19,000	
$24,000	
.75
	 $18,800	
$19,300	
.70	
$30,000	
$30,500	
.70	
$15,000	
$15,500	
.70	
$24,000	
$24,500	
.70
	 $19,300	
$19,800	
.65	
$30,500	
$31,000	
.65	
$15,500	
$16,000	
.65	
$24,500	
$25,000	
.65
	 $19,800	
$20,300	
.60	
$31,000	
$31,500	
.60	
$16,000	
$16,500	
.60	
$25,000	
$25,500	
.60
	 $20,300	
$20,800	
.55	
$31,500	
$32,000	
.55	
$16,500	
$17,000	
.55	
$25,500	
$26,000	
.55
	 $20,800	
$21,300	
.50	
$32,000	
$32,500	
.50	
$17,000	
$17,500	
.50	
$26,000	
$26,500	
.50
	 $21,300	
$21,800	
.45	
$32,500	
$33,000	
.45	
$17,500	
$18,000	
.45	
$26,500	
$27,000	
.45
	 $21,800	
$22,300	
.40	
$33,000	
$33,500	
.40	
$18,000	
$18,500	
.40	
$27,000	
$27,500	
.40
	 $22,300	
$25,000	
.35	
$33,500	
$40,000	
.35	
$18,500	
$20,000	
.35	
$27,500	
$34,000	
.35
	 $25,000	
$25,500	
.30	
$40,000	
$40,500	
.30	
$20,000	
$20,500	
.30	
$34,000	
$34,500	
.30
	 $25,500	
$26,000	
.25	
$40,500	
$41,000	
.25	
$20,500	
$21,000	
.25	
$34,500	
$35,000	
.25
	 $26,000	
$26,500	
.20	
$41,000	
$41,500	
.20	
$21,000	
$21,500	
.20	
$35,000	
$35,500	
.20
	 $26,500	
$31,300	
.15	
$41,500	
$50,000	
.15	
$21,500	
$25,000	
.15	
$35,500	
$44,000	
.15
	 $31,300	
$31,800	
.14	
$50,000	
$50,500	
.14	
$25,000	
$25,500	
.14	
$44,000	
$44,500	
.14
	 $31,800	
$32,300	
.13	
$50,500	
$51,000	
.13	
$25,500	
$26,000	
.13	
$44,500	
$45,000	
.13
	 $32,300	
$32,800	
.12	
$51,000	
$51,500	
.12	
$26,000	
$26,500	
.12	
$45,000	
$45,500	
.12
	 $32,800	
$33,300	
.11	
$51,500	
$52,000	
.11	
$26,500	
$27,000	
.11	
$45,500	
$46,000	
.11
	 $33,300	
$60,000	
.10	
$52,000	
$96,000	
.10	
$27,000	
$48,000	
.10	
$46,000	
$74,000	
.10
	 $60,000	
$60,500	
.09	
$96,000	
$96,500	
.09	
$48,000	
$48,500	
.09	
$74,000	
$74,500	
.09
	 $60,500	
$61,000	
.08	
$96,500	
$97,000	
.08	
$48,500	
$49,000	
.08	
$74,500	
$75,000	
.08
	 $61,000	
$61,500	
.07	
$97,000	
$97,500	
.07	
$49,000	
$49,500	
.07	
$75,000	
$75,500	
.07
	 $61,500	
$62,000	
.06	
$97,500	
$98,000	
.06	
$49,500	
$50,000	
.06	
$75,500	
$76,000	
.06
	 $62,000	
$62,500	
.05	
$98,000	
$98,500	
.05	
$50,000	
$50,500	
.05	
$76,000	
$76,500	
.05
	 $62,500	
$63,000	
.04	
$98,500	
$99,000	
.04	
$50,500	
$51,000	
.04	
$76,500	
$77,000	
.04
	 $63,000	
$63,500	
.03	
$99,000	
$99,500	
.03	
$51,000	
$51,500	
.03	
$77,000	
$77,500	
.03
	 $63,500	
$64,000	
.02	
$99,500	
$100,000	
.02	
$51,500	
$52,000	
.02	
$77,500	
$78,000	
.02
	 $64,000	
$64,500	
.01	
$100,000	 $100 ,500	
.01	
$52,000	
$52,500	
.01	
$78,000	
$78,500	
.01
	 $64,500	
and up	
.00	
$100,500	
and up	
.00	
$52,500	
and up	
.00	
$78,500	
and up	
.00

*	 Form CT-1040NR/PY filers must use income from Connecticut sources if it exceeds Connecticut adjusted gross income.
Line 14: If your 2023 Connecticut income tax return covered a 12‑month
period, enter 100% of the income tax shown on your return (from Form
CT‑1040, Line 14, or Form CT‑1040NR/PY, Line 16). If you were a resident
during the 2023 taxable year and you did not file a 2023 Connecticut income
tax return because you had no Connecticut income tax liability, enter “0.” If
you were a nonresident or part‑year resident during the 2023 taxable year
with Connecticut‑sourced income and you did not file a 2023 Connecticut
income tax return because you had no Connecticut income tax liability,
enter “0.” All other taxpayers must leave Line 14 blank.
Line 16a: Enter the estimated PE Tax Credit. You may receive a PE Tax
Credit if you are a member or a shareholder of a pass‑through entity subject
to the Connecticut Pass‑Through Entity Tax, or if you are a beneficiary of a
trust or estate that is a member or a shareholder of a pass‑through entity
subject to the Connecticut Pass‑Through Entity Tax. The PE Tax Credit
will be reported to you on Schedule CT K‑1 or on Schedule CT‑1041 K‑1.
Payment Options
Visit the DRS website at portal.ct.gov/DRS-myconneCT to pay your
Connecticut estimated taxes electronically.

Pay by Credit Card	
or Debit Card
Pay Electronically: Electronic payments can be made through our online
portal called myconneCT at portal.ct.gov/DRS-myconneCT.
1.	 Pay by ACH Debit/Direct Payment: Using this option authorizes DRS
to electronically withdraw a payment from your bank account (checking
or savings) on a date you select up to the due date. There is no fee
to pay by ACH debit.

Form CT-1040ES (Rev. 01/24)	

2.	 Pay by Credit Card or Debit Card: You may elect to pay your tax
liability using a credit card (American Express®, Discover®, Master
Card®, Visa®) or comparable debit card. A convenience fee will be
charged by the credit card service provider. You will be informed of the
amount of the fee and may elect to cancel the transaction. Your payment
will be effective on the date that you make the charge.
At the end of the transaction, you will receive a confirmation number for
your records. As a reminder, even if you pay electronically, you must still
file your return by the due date. Tax not paid on or before the due date
will be subject to penalty and interest.
Do not mail Form CT‑1040ES if you make your payment by credit card
or debit card.

Pay by Mail
Make your check payable to Commissioner of Revenue Services.
To ensure your payment is applied to your account, write
“2024 Form CT‑1040ES” and your Social Security Number (SSN), optional,
on the front of your check. Be sure to sign your check and paper clip it to
the front of the coupon. Do not send cash. DRS may submit your check
to your bank electronically.
Completing the Payment Coupon: Complete all required taxpayer
identification information in blue or black ink only.
Enter the payment amount where indicated on the coupon. In determining
your payment amount, you may subtract from your installment amount
any available overpayment of 2023 income tax.
If you file this coupon, DRS will mail you personalized, preprinted coupons
for the remaining quarters of the 2024 taxable year.
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