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Ink only. Who Should File This Coupon: Use this coupon if you must make estimated income tax payments for 2015. Nonresident Trusts and Estates and Part-Year Resident Trusts: Nonresident trusts and estates are subject to Connecticut income tax on their Connecticut-sourced income. Part-year resident trusts are taxed on all income received while a resident trust of Connecticut and on income received from Connecticut sources while a nonresident trust. Connecticut-sourced income includes but is not.

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