Connecticut State Department of Revenue Services

Other Helpful Information

Rounding Off to Whole Dollars

You must round off cents to the nearest whole dollar on your returns and schedules. If you do not round, DRS will disregard the cents. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total.

Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on a line.

Electronic Filing and Payment Waiver

Only taxpayers that receive a waiver from electronic filing from DRS may file a paper version of this form. To request a waiver from the electronic filing requirement, complete Form DRS-EWVR, Electronic Filing and Payment Waiver Request.

Successor Liability

The purchaser of a business is liable under Conn. Gen. Stat. § 12-546 for the taxes of its predecessor to the extent of the purchase price unless the seller provides Form AU-712AD, Tax Clearance Certificate for Admissions and Dues Taxes, from DRS.

Responsible Person Liability

Responsible persons may be liable under Conn. Gen. Stat. § 12-547a for admissions and dues tax incurred by their businesses.

New Owners

Do not use the previous owner's form to file your return. Any change in ownership requires a new Connecticut Tax Registration Number.

Display of Certificate

You must conspicuously display your certificate of registration, Admissions and Dues Taxes Certificate, at the place for which it was issued.

Power of Attorney

To authorize one or more individuals to represent you or your business before the Department of Revenue Services (DRS), use LGL-001, Power of Attorney. This authorization allows your representative(s) to receive and inspect confidential tax information and to act on your behalf in matters before DRS.

Submit LGL-001 electronically by sending it to DRS through a secure web message in myconneCT. Log in to myconneCT, open the More … menu, locate the Correspondence group and click the Send a Message hyperlink.

Waiver of Penalty

To make a penalty waiver request, complete and submit Form DRS-PW, Request for Waiver of Civil Penalty, to the DRS Operations Bureau/Penalty Waiver through myconneCT, by mail, or fax.

For more information about the penalty waiver process, see Penalty waiver request, offer in compromise or protest (ct.gov)

Change of Address

Taxpayers can change their address through myconneCT.

  1. Log in to myconneCT.
  2. Open the More... menu.
  3. Locate the Taxpayer Updates group and click the Manage Names & Addresses hyperlink.
  4. Continue to follow the prompts on the screen.