2010 Estimated Connecticut Income Tax Payment Coupon for Individuals
Department of Revenue Services
State of Connecticut
Who Should File This Coupon: Use this coupon if you are required
to make estimated income tax payments for the 2010 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.
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.
Note: If you are a party to a civil union recognized under Connecticut
law or a spouse in a marriage recognized under Public Act 2009-13,
you must recalculate your federal adjusted gross income as if your
fi ling status for federal income tax purposes were married fi ling jointly
or married fi ling separately. Unless otherwise noted, any reference in
these instructions to a spouse also refers to a party to a civil union.
Except as otherwise noted, any reference in these instructions to fi ling
jointly includes fi ling jointly for federal and Connecticut and fi ling
jointly for Connecticut only. Likewise, fi ling separately includes
fi ling separately for federal and Connecticut and fi ling separately
for Connecticut only.
Who Is Required to Make Estimated Payments: You must make
estimated income tax payments if your Connecticut income tax (after
tax credits) minus Connecticut tax withheld is $1,000 or more and
you expect your Connecticut income tax withheld to be less than your