Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

AN 91(10)

A Letter to Fiduciaries Concerning Recently Enacted Connecticut Income Tax Applying to Trusts and Estates with Connecticut Taxable Income


October 4, 1991

Dear Fiduciary:

The recently enacted Connecticut income tax applies to trusts and estates with Connecticut taxable income. Fiduciaries of estates or trusts that expect to have more than $1000 in Connecticut taxable income for the taxable year beginning on or after January 1, 1991, are required to make estimated payments.

The enclosed Form CT-1041ES is for the use of fiduciaries in reporting estimated payments. For calendar year filers, the first estimate is due on or before October 15, 1991.

Magnetic media filing of Form CT-1041ES will not be permitted for estimated taxes in taxable year 1991. However, fiduciaries who are required to file estimated payments for fifty or more trusts or estates may file a listing of multiple CT-1041ES in accordance with the Department's specifications for such a listing, and to pay the total estimated payment in one check. To receive a copy of the Department's specifications for filing estimates in the form of a listing, please fax your request to 860-297-5606. 


AN 91(10)
Income Tax
Issued 10/91
TPS/0022d/1091