Trust and Estate forms - CT.gov 2025

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If the estate generates more than $600 in annual gross income, you are required to file Form 1041, U.S. Income Tax Return for Estates and Trusts. An estate may also need to pay quarterly estimated taxes. See Form 1041 instructions for information on when to file quarterly estimated taxes.
To make a living trust in Connecticut, you: Choose whether to make an individual or shared trust. Decide what property to include in the trust. Choose a successor trustee. Decide who will be the trusts beneficiariesthat is, who will get the trust property. Create the trust document.
However, if the trust is classified as a grantor trust, it is not required to file a Form 1041, provided that the individual grantor reports all items of income and allowable expenses on his own Form 1040 or 1040-SR, U.S. Individual Income Tax Return.
Use Form 1041-A to report the charitable information required by section 6034 and the related regulations. The trustee must file Form 1041-A for a trust that claims a charitable or other deduction under section 642(c) unless an exception applies. Electing small business trusts (ESBTs) described in section 641(c).
The fiduciary (or one of the joint fiduciaries) must file Form 1041 for a domestic trust taxable under section 641 that has: 1. Any taxable income for the tax year; 2. Gross income of $600 or more (regardless of taxable income);
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645 election by completing and filing Form 8855. Once made, the election is irrevocable (Secs. 645(a) and (c)). If an executor is appointed by a court, the executor completes Part I of Form 8855, and the trustee, who may be (but is not required to be) the same person as the executor, completes Part III.
The Connecticut taxable income of trusts and estates is taxed at the following rates: 6.99% for taxable years commencing on or after January 1, 2015; ( Sec. 12-700(a)(9)(E), G.S. ) 6.7% for taxable years commencing after 2010 and before 2015; ( Sec. 6.5% for taxable years commencing after 2008 and before 2011.
IRS Form for Irrevocable Trust The legal name of the trust, the Trustee name and address must be given to the IRS. Next, the Trustee should file the Form 1041 U.S. Income Tax Return for Estates and Trusts with the IRS if the Irrevocable Trust has more than $600 in taxable income generated annually.

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