Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-701(a)(11)-1
Estimated tax
# (a)
For Connecticut income tax purposes, ''estimated tax'' means the amount which an individual estimates to be his or her income tax for the taxable year less the amount which such individual estimates to be the sum of any credits allowable for tax withheld pursuant to Part IX. In estimating his or her income tax for the taxable year, a resident individual or part-year resident individual shall take into account the credit allowable for income tax paid to a qualifying jurisdiction pursuant to Part VI. A resident trust or estate, or a part-year resident trust, is entitled to estimate its income tax for the taxable year in a similar fashion and is subject to the same exceptions and limitations set forth in Part VI.
# (b)
While this section pertains to Section 12-701(a)(11) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-700(b)-1 · Connecticut income tax imposed upon nonresident…
- 12-700(c)-1 · Part-year resident individuals
- 12-700(c)-2 · Part-year resident trusts
- 12-701(a)(1)-1 · Resident of this state
- 12-701(a)(2)-1 · Nonresident of this state
- 12-701(a)(4)-1 · Resident trust or estate
- 12-701(a)(6)-1 · Change of residence of trust
- 12-701(a)(9)-1 · Connecticut taxable income of a resident trust or…
- 12-701(a)(10)-1 · Definition of Connecticut fiduciary adjustment
- 12-701(a)(10)-2 · Modifications comprising the Connecticut fiduciary
- 12-701(a)(10)-3 · Modifications comprising the Connecticut fiduciary
- 12-701(a)(10)-4 · Treatment of set-asides for charitable purposes
- 12-701(a)(11)-1 · Estimated tax
- 12-701(a)(12)-1 · Required annual payment
- 12-701(a)(20)-1 · Connecticut adjusted gross income of a resident…
- 12-701(a)(20)-2 · Modifications increasing federal adjusted gross income
- 12-701(a)(20)-3 · Modifications reducing federal adjusted gross income
- 12-701(a)(20)-4 · Modification for Connecticut fiduciary adjustment
- 12-701(a)(20)-5 · Modification of federal adjusted gross income for…
- 12-701(a)(20)-6 · Connecticut adjusted gross income of resident…
- 12-701(b)-1 · Definitions
- 12-702(c)(1)-1 · Connecticut income tax returns of husband and wife
- 12-702(c)(1)-2 · Relief of spouse from Connecticut income tax liability…
- 12-702(c)(1)-3 · Enrolled member of federally recognized tribe
- 12-704(a)-1 · Resident or part-year resident credit for taxes paid to