Conn. Agencies Regs. § 12-722(n)-1 - Installments due after date of death
(a) In the case of
a decedent, payments of estimated income tax installments due after the date of
death of the decedent and in respect of income that is earned before the death
of the decedent and that is taxable to the decedent (and not to the decedent's
estate) are not required, and no addition to tax shall be imposed on any such
installments. If the decedent had been making joint estimated tax payments with
his or her spouse for the taxable year, no further estimated tax payments are
required from the decedent's estate. The surviving spouse may continue to make
joint estimated tax payments for the remainder of the taxable year or may make
his or her own separate estimated tax payments. If, however, the surviving
spouse continues to make joint estimated tax payments for the remainder of the
taxable year, the surviving spouse shall be subject to the imposition of an
addition to tax in accordance with the provisions of Section
12-722
of Connecticut General Statutes.
(b) While this section pertains to Section
12-722
of the Connecticut General Statutes, for purposes of supplementary
interpretation, as the phrase is used in Section
12-2
of the Connecticut General Statutes, the adoption of this section is authorized
by Section
12-740(a)
of the Connecticut General Statutes.
Notes
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