Office of Commissioner Guidance - OCG

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The Department of Revenue Services will be closed on Monday, July 4, 2022, a state holiday.

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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

OCG - 10, Regarding the Connecticut Tax Implications of the CARES Act

OCG -11, Regarding Depreciation of Qualified Improvement Property for Connecticut Tax Purposes