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This document provides instructions for filing estimated income tax payments for the 2009 tax year in Connecticut. Key details include: - Taxpayers must make estimated payments if their Connecticut income tax minus withholding is $1,000 or more and withholding is less than their required annual payment. - The required annual payment is 90% of the tax on the 2009 return or 100% of the tax on the 2008 return. - Estimated payment coupons are due on April 15, June 15, September 15, 2009, and January 15, 2010. - Taxpayers may owe interest if estimated payments are insufficient by the due dates, even if the total tax is paid by the filing deadline.



