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Form Instructions 8801 online Connecticut: What You Should Know

Individuals claiming the credit mustĀ  complete the form, complete the instructions if necessary to receive a credit, and file it with their annual tax Ā 1040 returns. Individuals, estates, and trusts should use Form 8801Ā  because they are responsible for calculating and paying AMT for all tax years endingĀ  after 2013. The credit amount they owe is equal to the difference between the amount of adjustedĀ  net Connecticut minimum tax payable with respect to all taxĀ  years ending after 2024 multiplied by the fraction (0.00) of the excess of theĀ  adjusted tax liability for tax year 2012, over the tax liability for such year (Form CT-8801Ā  and instructions). Individuals may be entitled to a refund of the adjusted tax liability forĀ  tax year 2012. Individuals, estates, and trusts should use Form 8801Ā  because they are responsible for calculating and paying AMT for all tax years endingĀ  after 2013. The credit amount they owe is equal to the difference between the amount ofĀ  adjusted tax liability for tax year 2012, over the tax liability for such year (Form CT-8801Ā  and instructions). Individuals may be entitled to a refund of the adjusted tax liability forĀ  tax year 2012. Individuals, estates, and trusts should use Form8801 because they are responsible for calculating andĀ  paying AMT for all tax years ending after 2013. The credit amount they owe is equal to theĀ  difference between the amount of adjusted tax liability for tax year 2012, over the tax liability forĀ  such year (Form CT-8801 and instructions). Individuals may be entitled to a refund of the adjustedĀ  tax liability for tax year 2012. Individuals, estates, and trusts should use Form8801 because they are responsible for calculating andĀ  paying AMT for all tax years ending after 2013. The credit amount they owe is equal to theĀ  difference between the amount of adjusted tax liability for tax year 2012, over the tax liability forĀ  such year (Form CT-8801 and instructions). Individuals, estates, and trusts use Form8801 because they areĀ  responsible for calculating and paying AMT for all tax years ending after 2013.

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