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Connecticut Admission and Dues, Attorney Occupational, Nursing Home User Fee,
and Business Entity Tax
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Forms Instructions:  Select from the following to view or download form instructions:    

  Forms
Form 0-372 Admission and Dues Tax Return
Form 472
Attorney Occupational Tax Return
Form OP-424 Business Entity Tax Return
Form OP-336 Nursing Home User Fee

 

Additional Help by Form

O-372, Admissions and Dues Tax Return

You must file a return even if no tax is due or no sales were made.  Returns are due the last day of the month following the end of the period.

Line 1 and 3 Do not include admissions tax collected.

Line 5 Do not include dues tax collected.

Line 8 If this is a late payment or amended return, interest of 1% (.01) of the tax due per month or fraction of a month is due on the balance.

Line 9 Calculation of Late Electronic Payment Penalty: The penalty for underpayment of tax is 2% for returns not more than five calendar days late, 5% for returns more than five calendar days late but not more than 15 calendar days late, and 10% for returns more than 15 calendar days late.

NOTE: The penalty as shown on this return prepared in the TSC is based upon you making payment of the tax due electronically on the same date as you file this return.

  • If you pay late but do not make the payment electronically, the penalty for late payment of sales and use tax is 10% of the tax due or $50, whichever is greater.
  • If you make the payment electronically but you pay later than the date you file the return, the penalty may increase.  See Line 13a instructions above for electronic payment penalty calculation.

Form 472, Attorney Occupational Tax

Any attorney listed on the roll of attorneys maintained by the Superior Court at any time during the calendar year for which this return is filed must file a return for the calendar year even if exemption from tax is claimed.

Section I – Exemptions See Informational Publication 2014(13), Attorney Occupational Tax and Client Security Fund Fee.

Section II – Tax Computation

Line 2  For penalty, if you are subject to the tax and pay late, the late payment penalty is $50.

Line 3  For interest, late payments are subject to interest at the rate of 1% (.01) per month or fraction of a month from the due date to the date of payment. 

Form OP-424, Business Entity Tax Return

For tax years beginning on or after January 1, 2013, the business entity tax is due every other year.  For a calendar year filer, the filing periods will be as follows:

 

BIENNIAL PERIOD (2-Year Period)
BET DUE DATE AMOUNT DUE:
Beginning 1/1/2013 – Ending 12/31/2014 April 15, 2015 $250
Beginning 1/1/2015 – Ending 12/31/2016 April 15, 2017 $250
 
The Business Entity Tax applies to each of the following domestic and foreign entities: S corporation, Limited Liability Partnership, Limited Partnership or a Limited Liability Company that, for federal income tax purposes, is either treated as a partnership (if it has more than one member) or disregarded as an entity separate from its owner (if it has one member). See Informational Publication, IP 2015(11) Q & A on the Business Entity Tax, for additional information regarding the Business Entity Tax.

Line 2a For penalty, the penalty for late payment of the tax due.

Line 2b For interest, if the tax is not paid by the due date, interest is computed on any unpaid tax at the rate of 1% (.01) per month or fraction of a month from the due date until the date of payment.

Form OP-336, Nursing Home User Fee

For calendar quarters beginning on or after July 1,2005, Connecticut nursing homes must pay a nursing home user fee and file Form OP-336, Nursing Home User Fee, with the Connecticut Department of Revenue Services (DRS).  Returns must be filed using Fast-File, the electronic business tax filing system on the DRS web site at www.ct.gov/DRS. Paper returns will only be accepted for an amended Form OP-336. All payments must be made using Fast-File or electronic funds transfer (EFT).  At the top right-hand corner, enter the calendar quarter and the nursing home’s Connecticut Tax Registration Number and Federal Employer Identification Number in the spaces provided.

Line 1  Enter the total number of resident days for the calendar quarter.

Line 2  Enter the user fee for your facility as determined by the Department of Social Services.  For more information, see Special Notice 2005(5), 2005 Legislation Imposing A Nursing Home User Fee.

Line 4  If you do not pay the tax when due, you will owe interest at the rate of 1% (.01) per month or fraction of a month until the tax is paid in full.  If additional nursing home user fee is due, you will also owe penalty. 

Calculation of Late Electronic Payment Penalty: The penalty for underpayment of tax is 2% for returns not more than five calendar days late, 5% for returns more than five calendar days late but not more than 15 calendar days late, and 10% for returns more than 15 calendar days late. 

NOTE: The penalty as shown on this return prepared in the TSC is based upon you making payment of the tax due electronically on the same date as you file this return. 

  • If you pay late but but do not make the payment electronically, the penalty for late payment of the tax is 10%, regardless of when filed.
  • If you make the payment electronically but you pay later than the date you file the return, the penalty may increase.  See Line 4 instructions above for electronic payment penalty calculation.