The fiduciary of a resident estate or full-year resident trust may Quick-File Form CT-1041 if all of the following are true for taxable years beginning on or after January 1, 2000. The resident estate or full-year resident trust has no:
- Nonresident beneficiaries
- Schedule A, Connecticut fiduciary adjustments
- Connecticut alternative minimum tax
- Adjusted net Connecticut minimum tax credit
- Income tax credit reported on Schedule CT-IT Credit
- Federal election to be treated as an Electing Small Business Trust (ESBT)
