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

Pass-Through Entity Tax

  1. Make payments electronically on the Taxpayer Service Center (TSC). You may file and pay using your Federal Identification number (FEIN), you do not need a Connecticut tax registration number.
  2. Taxpayer Service Center (TSC) Update - The TSC now accepts estimated payments electronically on Form CT-1065/CT-1120SI ES.
  3. SN 2018(4), Guidance on 2018 Estimated Payments for the Newly Enacted Pass-Through Entity Tax
  4. 2018 CT-1065/CT-1120 SI ES - (COUPON)
  5. OCG-6, Guidance Regarding the Calculation of the Pass-Through Entity Tax
  6. OCG-7, Regarding the Pass-Through Entity Tax Credit
  7. Pass-Through Entity Tax Forms
  8. Pass-Through Entities (PEs) with nonresident members who receive guaranteed payments