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.

Office of Commissioner Guidance - OCG

OCG - 1, Regarding the Rental Surcharge

OCG - 2, Regarding the Net Deferred Tax Liability Deduction Corporation Business Tax

OCG - 3, Combined Unitary FAQ's

OCG - 4, Regarding Treatment of IRC § 965

OCG - 5, Regarding the Treatment of Bonus Depreciation for Connecticut Income Tax Purposes

OCG - 6, Regarding the Calculation of the Pass-Through Entity Tax

OCG - 7, Regarding the Pass-Through Entity Tax Credit

OCG - 8, Regarding Marketplace Facilitators and Marketplace Sellers

OCG-9, Regarding the Single-Use Plastic Bag Fee