Connecticut State Department of Revenue Services

Other Helpful Information

Filing a Paper Return

A paper return may be filed only if a waiver from the electronic filing requirement has been granted. If you file a paper return, print in blue or black ink only. The return must be postmarked on or before the due date.

Make your check payable to: Commissioner of Revenue Services. To ensure payment is applied to your account, write the calendar year of the return, “Form 472” and your Connecticut Tax Registration Number or Juris Number on the front of your check. Sign your check and paper clip it to the front of your return. Do not send cash. DRS may submit your check to your bank electronically.

Mail paper return with payment to:

Department of Revenue Services
State of Connecticut
PO Box 5031
Hartford CT 06102‑5031

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 of Compromise or Protest (ct.gov).

Electronic Filing Waiver

To request a waiver from the electronic filing requirement complete Form DRS-EWVR, Electronic Filing and Payment Waiver Request.

Filing an Amended Return

If you make an error on your return, you must correct the error by filing an amended Form 472, Attorney Occupational Tax Return, using myconneCT.

You must file an amended return within three years of the original due date of the return to claim a refund of taxes already paid. 

Who Is Exempt From the Tax

See IP 2022(11), Attorney Occupational Tax and Client Security Fund Fee for a complete list of exemptions.

Where Can I Find My Juris Number

If you are unsure of your Juris Number, refer to a copy of your Attorney Registration form completed in compliance with Practice Book § 2-27. You may also visit the Connecticut Judicial Branch website at www.jud.ct.gov to locate your Juris Number.

Employers Filing and Paying on Behalf of Employees

Employers filing and paying the tax on behalf of employees may use the Key and Send or the bulk filing option to file their Attorney Occupational Tax returns. The bulk filing option allows for multiple returns to be uploaded using the pre-defined Comma Separated Value (CSV) file type.

For more information on this process, please visit: Third Party Bulk Filers.

Rounding Off to Whole Dollars

You must round off cents to the nearest whole dollar on your return 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.

Recordkeeping

Keep a copy of the tax return, worksheets, and records of all items appearing on the return until the statute of limitations expires for that return. Usually, this is three years from the date the return was due or filed, whichever is later.

Who Must Sign the Return

The attorney must sign and date Form 472. If the attorney becomes legally incompetent or dies before filing the attorney occupational tax return, the attorney’s guardian, conservator, executor, or administrator may sign the return on the attorney’s behalf.

Paid Preparer Information

A paid preparer must sign and date Form 472. Paid preparers must also enter their SSN or Preparer Tax Identification number (PTIN) and their firm’s name, address, and Federal Employer Identification Number (FEIN) in the spaces provided.

Juror Lookup

www.jud.ct.gov

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.

Change of Address

If your address changes, you should notify both DRS and the Statewide Grievance Committee.

To change your address electronically with DRS:

  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.

To change your address by mail with DRS:

Submit a written notice of the change, include your Juris Number or Connecticut Tax Registration Number as it appears on the front of this return, and mail to:

Department of Revenue Services
Operations Bureau/Registration
PO Box 2937
Hartford CT 06104-2937

To change your address with the Statewide Grievance Committee:

  • Visit the Connecticut Judicial Branch website at www.jud.ct.gov to download form JD-GC-10, Attorney Registration, Change of Information;
  • Return form JD-GC-10 to the Statewide Grievance Committee at the address shown on the form; and
  • Indicate your change of address on Form JD-GC-9, Attorney Registration, which is sent to you annually by the Statewide Grievance Committee.