Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Business Entity Tax Returns Due April 15, 2019

Filing Reminder/Taxpayer Mailing

This week, the Connecticut Department of Revenue Services (CTDRS) is mailing Form OP-424, Business Entity Tax Return, to businesses that are registered with CTDRS and are responsible for paying the Business Entity Tax (BET). The $250 BET is due every other year on April 15 for calendar year filers.

The April 15, 2019 BET filing due date includes taxable years covering:

  • Jan. 1 through Dec. 31, 2017; and
  • Jan. 1 through Dec. 31, 2018.

An entity is liable for the BET until it:

  • ceases to transact business in Connecticut; and

- officially dissolves/withdraws with Connecticut’s Secretary of the State (an entity is liable for the BET for the taxable period in which it officially dissolves/withdraws).

Businesses registered with CTDRS may report and pay their BET online through the CTDRS home page (select ‘Featured Items’ and then ‘File Form OP-424 – Business Entity Tax’)

Note: CTDRS receives a large number of duplicate BET filings. To avoid a BET filing that goes into error, taxpayers and tax practitioners should be certain to communicate and submit one BET return per registered entity.

More information:

- Visit the CTDRS BET page