Tax Practitioners

NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at drs@po.state.ct.us. If contacting DRS by phone, please plan for wait times that may be longer than usual. Frequently Asked Questions

Tax Practitioners Information

Electronic Filing

File 50 or more Income tax returns?

File/Pay Income Tax Returnsusing TSC-IND

File Multiple Returns for Clients using TSC-TPBF
File/Register Business using TSC-BUS

File Sales Tax Returns using 3rd Party Software
FSET - Fed/State Employment Taxes Filing Program
Electronic Filing Information for the Tax Professional
Sign Up For E-Alerts

Tax Compliance Programs

Abusive Tax Shelters
Voluntary Disclosure Program
Connecticut Managed Compliance Program
Direct Payment Permit
Offers of Compromise
Nexus
Financial Institution Reporting Requirements

Software & Payroll Companies

Information for Software Developers
Software Developers Registration
Payroll Companies Registration

Additional Information

Your Rights as a CT Taxpayer
How to request copies of returns

LGL-002

Power of Attorney Forms

LGL-001- Power of Attorney
LGL-003 - Limited Power of Attorney

How to request a Ruling

LGL-006

Filing an Appeal with DRS

Tax Specific Issues

Composite Tax Requirements for Partnerships
Composite Tax Requirements for S Corps
CT-IFTA
Withholding rules for Wages
Withholding rules for Nonpayroll
Withholding rules for Athletes & Entertainers

Electronic Filing	File 50 or more Income tax returns? File/Pay Income Tax Returnsusing TSC-IND File Multiple Returns for Clients using TSC-TPBF File/Register Business using TSC-BUS File Sales Tax Returns using 3rd Party Software FSET - Fed/State Employment Taxes Filing Program Electronic Filing Information for the Tax Professional Sign Up For E-Alerts
Tax Compliance Programs	Abusive Tax Shelters Voluntary Disclosure Program Connecticut Managed Compliance Program Direct Payment Permit Offers of Compromise Nexus Financial Institution Reporting Requirements
Software & Payroll Companies	Information for Software Developers Software Developers Registration Payroll Companies Registration
Additional Information	Your Rights as a CT Taxpayer How to request copies of returns LGL-002 Power of Attorney Forms LGL-001- Power of Attorney LGL-003 - Limited Power of Attorney How to request a Ruling LGL-006 Filing an Appeal with DRS
Tax Specific Issues	Composite Tax Requirements for Partnerships Composite Tax Requirements for S Corps CT-IFTA Withholding rules for Wages Withholding rules for Nonpayroll Withholding rules for Athletes & Entertainers

Connecticut State Department of Revenue Services