CT Use Tax for Individuals
Use Tax is the tax you are required to pay when you purchase a taxable good or service for use in Connecticut on which you did not pay sales tax to a retailer.
For the current tax year:
Individuals can file paper Form OP-186 or report their Use Tax electronically when filing Form CT-1040 Individual Income Tax return using one of the following online options:
- The TSC (Taxpayer Service Center)
- Filing from your home computer using commercially available approved software
- Through a paid tax professional
For previous tax years:
Individuals can pay the CT Use Tax by using paper Form OP-186 or by amending that year’s income tax return online by filing the Form CT-1040X - Amended Income Tax Return for Individuals using the TSC.
More information on electronic filing is available here.
Use Tax information is available in the IP 2019(3) Q&A on the Connecticut Individual Use Tax.
If you require personal tax preparation advice, contact a qualified tax professional.