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REMINDER: PE Tax Return and Payment Due March 15

Form CT-1065/CT-1120SI, Connecticut Pass-Through Entity Tax Return, is due on Friday, March 15, 2019, for calendar year filers.

Pass-through entities (PEs) must file their return and pay the tax due by the March 15 due date, or request an extension of time to file. Those who request an extension of time to file still must pay the tax by March 15.

If you are unable to pay the PE tax by the March 15 due date, a 10% penalty is applied automatically and interest will accrue at 1% per month until the liability is paid in full. By statute, the Department of Revenue Services (DRS) has no discretion to waive interest. However, you may request a waiver of the penalty.

To request a waiver of the penalty, submit Form DRS-PW as soon as possible after you file the return and pay the tax liability. Be sure to explain that the change in law caused the delay.

More information:

- DRS webpage: Penalty Waiver Request, Offer of Compromise or Protest

- 2018 Form CT-1065/CT-1120SI: Pass-Through Entity Tax Instructions