Form CT-1041ES — Estimated Connecticut Income Tax Payment Coupon for Trusts and Estates (2026)

(Rev. 01/26)

2026 Estimated Connecticut Income Tax

Payment Coupon for Trusts and Estates
Form CT‑1041ES can be filed and paid electronically. Visit myconneCT at portal.ct.gov/DRS-myconneCT.
Who Should File This Coupon: Use this coupon if you must make estimated income tax payments for 2026.

# 2026 Estimated Connecticut Income Tax Worksheet .00

Federal taxable income of trust or estate you expect in 2026 … 1. .00
1. Allowable Connecticut fiduciary adjustments: Additions or subtractions, see instructions … 2.
2. Connecticut taxable income: Add Line 1 and Line 2. Nonresident trusts and estates and part‑year resident trusts without any nonresident, noncontingent beneficiaries: Enter your income from Connecticut sources if greater than

.00 your Connecticut taxable income … 3. .00

Connecticut income tax: Multiply Line 3 by 6.99% (.0699) … 4.
Apportionment factor: Connecticut resident trusts and estates, enter 1.0000. Nonresident

. trusts and estates and part-year resident trusts, see instructions … 5. .00

Multiply Line 4 by Line 5 … 6. .00
Net credit for income taxes due to qualifying jurisdictions: See instructions … 7. .00
Subtract Line 7 from Line 6 … 8. .00
Estimated Connecticut alternative minimum tax: See instructions … 9. .00
Add Line 8 and Line 9 … 10. .00
Total allowable credits from Schedule CT‑IT Credit, Part 1, Line 10: See instructions … 11. .00
Total estimated income tax: Subtract Line 11 from Line 10 … 12. .00
Multiply Line 12 by 90% (0.90) … 13. .00
Enter 100% of the income tax shown on your 2025 Connecticut income tax return. See instructions... 14.
Enter the lesser of Line 13 or Line 14. If Line 14 is blank, enter the amount from Line 13.

.00
This is your required annual payment. See caution below … 15.
Caution: Generally, if you do not prepay (through timely estimates, withholding, and any pass‑through entity tax credit) the lesser of 100% of the income tax shown on your 2025 Connecticut income tax return or 90% of the income tax shown on your 2026 Connecticut income tax return, you may owe interest. 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 2025 Connecticut income tax return. .00

Connecticut income tax withheld or expected to be withheld in 2026: … 16.

# Completing the Payment Coupon

Complete the attached payment coupons. Be sure to enter all the required taxpayer identification information. Enter the payment amount on Line 1 of this coupon.
In determining your payment amount, you may subtract from your installment amount any available overpayment of 2025 income tax.

1041ES 0126W 01 9999
Name of trust or estate
Name and title of fiduciary

Address (number and street) PO Box
City, town, or post office State
See coupon instructions on back.

2026 Estimated Connecticut Income Tax
(Rev. 01/26)

Payment Coupon for Trusts and Estates

Federal Employer ID Number (FEIN)

Payment For taxable year ending

1. Payment amount
ZIP code .00

Visit us at portal.ct.gov/DRS for more information.

# Form CT-1041ES - Tax Payment Coupon Instructions

Complete this form in blue or black ink only.

See instructions for filing requirements. Print all information.
DRS may submit your check to your bank electronically.
Make check payable to Commissioner of Revenue Services.
Do not use staples.
Write the FEIN of the trust or estate and "2026 Form CT‑1041ES" on the check. If you do not have an FEIN, see Page 1 of the Form CT‑1041 Instructions.

Send completed coupon and payment to:

PO Box 2934

Hartford CT 06104-2934

# Form CT-1041ES - Instructions

For additional information on the Connecticut Income Tax for Trusts and Estates, visit portal.ct.gov/DRS/Taxes/Trustand-Estates/Tax-Information.
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.

# Nonresident Trusts and Estates and Part-Year Resident

Trusts: Nonresident trusts and estates are subject to Connecticut income tax on their Connecticut‑sourced income. Part‑year resident trusts are taxed on all income received while a resident trust of Connecticut and on income received from Connecticut sources while a nonresident trust.
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.
Who Must Make Estimated Payments: In most cases, a payment of estimated income tax is required if:

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
You expect your Connecticut income tax withheld (including any PE Tax Credit) to be less than your required annual payment for the 2026 taxable year.

The required annual payment is the lesser of:

90% of the income tax shown on the 2026 Connecticut income tax return; or
100% of the income tax shown on the 2025 Connecticut income tax return if the fiduciary filed a 2025 Connecticut income tax return that covered a 12‑month period.

The fiduciary does not have to make estimated income tax payments if:

The trust or estate was a resident trust or estate during the 2025 taxable year and did not file a 2025 Connecticut income tax return because the trust or estate had no Connecticut income tax liability; or
The estate or trust was a nonresident estate or nonresident or part‑year resident trust with Connecticut‑sourced income during the 2025 taxable year, but did not have a 2025 Connecticut income tax liability.

If a nonresident estate or trust or part‑year resident trust did not have Connecticut‑sourced income in 2025, the fiduciary must use 90% of the income tax shown on the 2026 Connecticut income tax return as the required annual payment.
Except as provided below, a trust created in 2026 must use 90% of the income tax shown on the 2026 Form CT‑1041, Connecticut Income Tax Return for Trust and Estates, as the required annual payment.
Exceptions
Decedent's Estates: For any taxable year ending before the date that is two years after a decedent's death, the decedent's estate is not required to make estimated payments and no underpayment interest will be charged.
Certain Grantor Trusts: For any taxable year ending before the date that is two years after a decedent's death, a trust is not required to make estimated payments and no underpayment interest will be charged if:

The trust was created under Internal Revenue Code (IRC) §§ 671 through 679, inclusive, as owned by the decedent and will receive the residue of the decedent's estate under the will; or
If no will is admitted to probate, the trust is primarily responsible for paying debts, taxes, and expenses of administration.

When to File: Estimated payments for the 2026 taxable year are due April 15, June 15, September 15, 2026, and January 15, 2027. Fiscal year filers should follow federal filing due 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 is considered timely filed if received, or if the date shown by the U.S. Postal Service cancellation mark is, on or before the due date.
Your return will meet the timely filed and timely payment rules if the U.S. Postal Service cancellation date, or the date recorded or marked by a designated private delivery service
(PDS) using a designated type of service, is on or before the due date. Not all services provided by these designated PDSs qualify. This list is subject to change. See Policy Statement 2016(4), Designated Private Delivery Services and Designated Types of Service.

# How Much Should I Pay: Complete the 2026 Estimated

Connecticut Income Tax Worksheet on Page 1 to calculate your required annual payment.
Estimated Payment Rules for Farmers or Fishermen:
If the trust or estate had income from farming or fishing as provided in IRC § 6654(i)(2), the required installment is the lesser of 66⅔ of the Connecticut income tax shown on the 2026 Form CT‑1041 return or 100% of the Connecticut income tax shown on the 2025 Form CT‑1041 if a 2025 Form CT‑1041 was filed and it covered a 12‑month period.
If the trust or estate is required to make 2026 estimated income tax payments, you must do one of the following:

Pay the required installment on or before January 15, 2027; or
File Form CT‑1041 for 2026 on or before March 1, 2027, and pay the full amount computed on the return. In this case, do not make estimated tax payments for 2026.

See Informational Publication 2021(2), Farmer's Guide to

Sales and Use Taxes, Motor Vehicles Fuels Tax, Estimated

Income Tax, and Withholding Tax, or Informational

Publication 2021(4), Commercial Fisherman's Guide to Sales and Use Tax and Estimated Income Tax.
Annualized Income Installment Method: If the income from the trust or estate varies throughout the year, using the annualized income installment method may help you reduce or eliminate the amount of the estimated tax payment for one or more periods. 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 income tax paid by a pass-through entity on your behalf reported to you on

Schedule CT K-1, Member's Share of Certain Connecticut Items, Part 3, Line 1, or PE Tax Credit reported to you on

# Schedule CT‑1041 K‑1, Beneficiary's Share of Certain

Connecticut Items, 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, 2027, or the date on which the underpayment is paid.
If you file your income tax return for the 2026 taxable year on or before January 31, 2027, 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, 2027.
How to File and Pay: Visit portal.ct.gov/DRS-myconneCT to use myconneCT to electronically file your return and make a direct tax payment or to download and print the return. If you choose, you can mail the completed payment coupon to the address listed on the coupon.
For the Latest News: Visit the DRS website at portal.ct.gov/DRS.

# Instructions for Completing Worksheet

Line 2: Enter the total of your estimated allowable Connecticut fiduciary adjustments. For more information, visit portal. ct.gov/DRS/Taxes/Trust-and-Estates/Tax-Information.
Line 3: Nonresident trusts and estates and part‑year resident trusts without any nonresident, noncontingent beneficiaries: If the trust or estate's Connecticut-sourced income is greater than the Connecticut gross taxable income, enter the Connecticut‑sourced income on this line.
Resident or part‑year resident inter vivos trusts with nonresident, noncontingent beneficiaries:
Resident, Noncontingent

Non-CT-Sourced

( x )

CT Taxable CT-Sourced
Beneficiaries
Income During
=
Income Income
Total Period of
Total Noncontingent

Beneficiaries
CT Residency
Line 5: Nonresident trusts and estates and part‑year resident trusts without any nonresident, noncontingent beneficiaries: If the trust or estate's Connecticut‑sourced income is less than the Connecticut gross taxable income, complete the calculation below and enter the result on Line 5.
Connecticut-Sourced Income
= Line 5
Connecticut Taxable Income (Line 3)
Do not enter a number less than zero or greater than 1. If the result is zero or less, enter "0." If greater than 1, enter 1.0000.
Round to four decimal places.
Line 7: Resident estates, resident trusts, and part-year resident trusts only: Enter estimated allowable net credit for income taxes due and paid to other jurisdictions. Enter "0" if not applicable. For more information, visit portal.ct.gov/DRS/
Taxes/Trust-and-Estates/Tax-Information.
Line 9: If the trust or estate expects to owe federal alternative minimum tax in 2026, it may also owe Connecticut alternative minimum tax. Enter the estimated Connecticut alternative minimum tax liability. See instructions for Form CT‑1041 Schedule I, Connecticut Alternative Minimum Tax Computation of Trusts and Estates.
Line 11: Allowable Credits: Enter the estimated allowable credits from Schedule CT‑IT Credit, Income Tax Credit Summary, Part 1, Line 10.
Line 14: If the 2025 Connecticut income tax return covered a 12‑month period, enter the amount from the 2025 Form CT‑1041, Line 9. If the trust or estate was a resident in 2025 and did not file a 2025 Connecticut income tax return because it had no Connecticut income tax liability, enter "0." If the trust or estate was a nonresident or part‑year resident in 2025 with Connecticut‑sourced income and did not file a 2025 Connecticut income tax return because it had no Connecticut income tax liability, enter "0." All other taxpayers must leave Line 14 blank.

1041ES 0126W 01 9999
Name of trust or estate
Name and title of fiduciary
Address (number and street)
City, town, or post office
See coupon instructions on back.
2026 Estimated Connecticut Income Tax (Rev. 01/26)
Payment Coupon for Trusts and Estates
Federal Employer ID Number (FEIN)

Payment For taxable year ending

PO Box
1. Payment amount
State ZIP code .00

Visit us at portal.ct.gov/DRS for more information.

Form CT-1041ES - Tax Payment Coupon Instructions
Complete this form in blue or black ink only.

See instructions for filing requirements. Print all information.
DRS may submit your check to your bank electronically.
Make check payable to Commissioner of Revenue Services.
Do not use staples.
Write the FEIN of the trust or estate and "2026 Form CT‑1041ES" on the check. If you do not have an FEIN, see Page 1 of the Form CT‑1041 Instructions.

Send completed coupon and payment to:

PO Box 2934

Hartford CT 06104-2934
Form CT-1041ES - Tax Payment Coupon Instructions
Complete this form in blue or black ink only.

See instructions for filing requirements. Print all information.
DRS may submit your check to your bank electronically.
Make check payable to Commissioner of Revenue Services.
Do not use staples.
Write the FEIN of the trust or estate and "2026 Form CT‑1041ES" on the check. If you do not have an FEIN, see Page 1 of the Form CT‑1041 Instructions.

Send completed coupon and payment to:

PO Box 2934

Hartford CT 06104-2934
Form CT-1041ES - Tax Payment Coupon Instructions
Complete this form in blue or black ink only.

See instructions for filing requirements. Print all information.
DRS may submit your check to your bank electronically.
Make check payable to Commissioner of Revenue Services.
Do not use staples.
Write the FEIN of the trust or estate and "2026 Form CT‑1041ES" on the check. If you do not have an FEIN, see Page 1 of the Form CT‑1041 Instructions.

Send completed coupon and payment to:

PO Box 2934

Hartford CT 06104-2934