NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at If contacting DRS by phone, please plan for wait times that may be longer than usual. See DRS FAQ's, which now include important information regarding Connecticut sales tax. Frequently Asked Questions

Business Use Tax Returns

Name Description  Revised Date  Due Date 
OS-114BUT  Business Use Tax Return  07/2018  Varies 
O-88BUT  Instructions for OS-114BUT  07/2018  N/A