Connecticut State Department of Revenue Services

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

Filing and Paying Connecticut Taxes Electronically

Who Must File and Pay Electronically

Generally, if you are required to file a tax return electronically, you are required to pay the associated tax by Electronic Funds Transfer (EFT). DRS will notify you of your requirement to file and pay electronically. All taxpayers registered for any of the following tax types must file the returns electronically and must pay the related taxes by EFT:

  • Attorney Occupational Tax;
  • Beverage Container Deposit Report;
  • Cannabis Tax;
  • Corporation Business Tax;
  • Dry Cleaning Establishment Surcharge;
  • Dues Tax;
  • Electronic Cigarette Products Tax;
  • Health Care Center Tax;
  • Highway Use Fee;
  • Hospital Provider User Fee;
  • Insurance Premiums Tax, Domestic Companies;
  • Insurance Premiums Tax, Nonresident and Foreign Companies;
  • Insurance Premiums Tax, Risk Retention Groups;
  • Intermediate Care Facility Provider User Fee;
  • Nursing Home Provider User Fee;
  • Pass-Through Entity Tax;
  • Prepaid Wireless E 9-1-1 Fee;
  • Rental Surcharge;
  • Room Occupancy Tax;
  • Sales and Use Taxes/Business Use Tax;
  • Tourism Surcharge on the Rental/Leasing of Passenger Motor Vehicles;
  • Transportation Network Company Fee;
  • Unrelated Business Income Tax; and
  • Withholding Tax.

You may voluntarily use any of the EFT methods to file and make a tax payment even if you are not required to do so.

Who must pay electronically

Taxpayers registered for the following taxes whose prior year liability is $4,000 or more during the 12-month period ending on:

  • June 30 for monthly and quarterly tax liabilities; or
  • The last day of the preceding taxable year for annual tax liabilities;

are required to pay electronically. DRS will notify you of your requirement to pay these taxes electronically:
  • Cable, Satellite, and Video Gross Earnings Tax;
  • Certified Competitive Video Service Companies Gross Earnings Tax;
  • Community Antenna Television System Companies Gross Earnings Tax;
  • Electric Distribution Companies Gross Earnings Tax;
  • Gross Earnings Tax on Railroad Companies;
  • Insurance Premiums Tax, Captive Insurance Companies;
  • Monthly Tax Stamp and Cigarette Report Resident Distributor;
  • Monthly Tax Stamp and Cigarette Report Nonresident Distributor;
  • Motor Vehicle Fuels Distributor Tax;
  • Municipal Gas Utilities, Gas Suppliers and Local Gas Distribution Companies Gross Earnings Tax;
  • Nonadmitted Insurance Premium Tax;
  • Petroleum Products Gross Earnings Tax;
  • Satellite Companies Gross Earnings Tax;
  • Solid Waste Assessment;
  • Special Fuels Distributor Tax;
  • Tobacco Products Tax; and
  • Wholesale Alcoholic Beverages Tax.

How to File and Pay Electronically

DRS encourages you to electronically file your state tax return using commercial tax preparation software, such as Modernized e-File Program (MeF), or myconneCT, the Department's online tax filing portal. MeF is a web-based system using third-party software that allows electronic filing through the Internet. MeF uses the widely accepted Extensible Markup Language (XML) format. This is an industry standard that is used when identifying, storing, and transmitting data.

The following tax types are available to file and pay using commercial tax preparation software:

  • Corporation Business Tax;
  • Individual Income Tax;
  • Pass-Through Entity Tax; and
  • Trust and Estate.

Check with your software company for availability.

myconneCT

Use myconneCT to file and pay the following tax types:

  • Alcoholic Beverages;
  • Attorney Occupational Tax;
  • Beverage Container Deposit Report;
  • Cable, Satellite, and Video Gross Earnings Tax;
  • Cannabis Tax;
  • Captive Insurance Tax;
  • Certified Competitive Video Service Companies Gross Earnings Tax;
  • Cigarette Dealer/Retailer;
  • Cigarette Dealer/Vendor;
  • Cigarette Distributor;
  • Cigarette Manufacturer;
  • Community Antenna Television System Companies Gross Earnings Tax;
  • Corporation Business Tax;
  • Domestic Insurance;
  • Dry Cleaning Establishment Surcharge;
  • Dues Tax;
  • Electronic Cigarette Products Tax;
  • Estate and Gift Tax;
  • Foreign Insurance;
  • Gross Earnings Tax on Railroad Companies;
  • Guaranty Association Credit;
  • Health Care Center;
  • Highway Use Fee;
  • Hospital Provider User Fee;
  • Individual Income Tax;
  • Intermediate Care Facility Provider User Fee;
  • International Fuel Tax Agreement Account;
  • International Fuel Tax Agreement License Account;
  • Motor Carrier Decals;
  • Motor Vehicle Fuel Distributor;
  • Nonadmitted Insurance Tax;
  • Nursing Home Provider User Fee;
  • Pass-Through Entity Tax;
  • Petroleum Gross Earnings;
  • Prepaid Wireless E 9-1-1 Fee;
  • Rental Surcharge;
  • Risk Retention Group;
  • Room Occupancy Tax;
  • Sales and Use Taxes/Business Use Tax;
  • Satellite Companies Gross Earnings Tax;
  • Solid Waste Assessment;
  • Special Fuel Tax;
  • Tax Paid Motor Vehicle Fuel;
  • Tobacco Products;
  • Tourism Surcharge;
  • Transportation Network Company;
  • Trust and Estate;
  • Unrelated Business Income;
  • Utility Companies Tax (Electric Distributor);
  • Utility Companies Tax (Gas); and
  • Withholding.

Fed/State Employment Taxes Program (FSET)

DRS participates in the FSET program through which you can initiate federal taxes, Connecticut withholding and unemployment compensation payments and file multiple government returns through the same portal.

The FSET program is used by software developers, transmitters, and payroll service providers. It enables businesses to file payroll tax returns and make payments.

Transmission using the FSET system may be made by an individual employer or a third party, using the required XML format.

If your company is interested in using the FSET system for the quarterly filing of state and federal tax and wage reports and making employment tax payments ask your payroll company to contact DRS to get more information or contact an Approved FSET Vendor.

Payments by Electronic Funds Transfer (EFT)

Automated Clearing House (ACH) Debit

To make an ACH debit payment using myconneCT you must provide your banking information and authorize DRS to process the EFT by entering the payment amount and the date of transfer. Authorizing an ACH debit does not give DRS unrestricted access to your bank account. You must initiate any withdrawal transactions with your bank. The use of a secure password to access your myconneCT account ensures that only you can authorize DRS to process the transfer of funds from your bank account and that the funds are applied to the proper tax account.

You can also initiate ACH debit payments through FSET and MeF.

To initiate an ACH debit payment through myconneCT, you will need to use a 9 digit numeric routing number that is acceptable through the Automated Clearing House (ACH). If you are unable to obtain a routing number through your financial institution, contact your financial institution to see if they are able to initiate an ACH credit to DRS.

ACH Credit

Initiate an ACH credit payment through your bank. In coordination with your bank, you format the payment, your Connecticut Tax Registration Number, the tax type, and the tax return filing period. You must ensure your bank can perform its part of the transaction using the ACH standard CCD+TXP format; otherwise, you must use the ACH debit method.

To receive detailed specifications for ACH credit payments, submit a completed EFT-1, Authorization Agreement for Electronic Funds Transfer.

Credit or Debit Card

Use myconneCT to pay by credit or debit card for the following tax types:

  • Attorney Occupational Tax;
  • Cable, Satellite, and Video Gross Earnings Tax;
  • Captive Insurance Tax;
  • Certified Competitive Video Service Companies Gross Earnings Tax;
  • Cigarette Dealer/Retailer;
  • Cigarette Dealer/Vendor;
  • Cigarette Distributor;
  • Cigarette Manufacturer;
  • Community Antenna Television System Companies Gross Earnings Tax;
  • Corporation Business Tax;
  • Domestic Insurance;
  • Dry Cleaning Establishment Surcharge;
  • Dues Tax;
  • Electronic Cigarette Products Tax;
  • Estate and Gift Tax;
  • Foreign Insurance;
  • Gross Earnings Tax on Railroad Companies;
  • Guaranty Association Credit;
  • Health Care Center;
  • Highway Use Fee;
  • Hospital Provider User Fee;
  • Individual Income Tax;
  • Intermediate Care Facility Provider User Fee;
  • International Fuel Tax Agreement Account;
  • International Fuel Tax Agreement License Account;
  • Motor Carrier Decals;
  • Motor Vehicle Fuel Distributor;
  • Nonadmitted Insurance Tax;
  • Nursing Home Provider User Fee;
  • Pass-Through Entity Tax;
  • Petroleum Gross Earnings;
  • Prepaid Wireless E 9-1-1 Fee;
  • Rental Surcharge;
  • Risk Retention Group;
  • Room Occupancy Tax;
  • Sales and Use Taxes/Business Use Tax;
  • Satellite Companies Gross Earnings Tax;
  • Solid Waste Assessment;
  • Special Fuel Tax;
  • Tax Paid Motor Vehicle Fuel;
  • Tobacco Products;
  • Tourism Surcharge;
  • Transportation Network Company;
  • Trust and Estate;
  • Unrelated Business Income;
  • Utility Companies Tax (Electric Distributor);
  • Utility Companies Tax (Gas); and
  • Withholding.

You may elect to pay your tax liability using a credit card (American Express®, Discover®, Master Card®, Visa®) or comparable debit card. To pay by credit or debit card, log into your account in myconneCT and select Make a Payment.

A convenience fee will be charged by the credit card service provider. You will be informed of the amount of the fee and may elect to cancel the transaction. Your payment will be effective on the date that you make the charge. At the end of the transaction, you will receive a confirmation number for your records.

Payments from an account outside the United States

In order to comply with federal electronic banking rules, payments initiated from an account outside the United States must be sent as an International ACH Transaction (IAT).

If you are using myconneCT, you will be asked if your tax payment is being funded from a bank account outside of the United States. If so, you will need to provide information on your financial institution.

If you are initiating an ACH credit, this transaction must be formatted as an IAT. Contact your financial institution for additional information.

Confirmation of successful filing

At the end of the transaction, you will be given a confirmation number for your records. Once you receive this number, your tax return is filed. Your printable copy of the return will specify the payment amount.

Submitting timely payments

You must initiate your electronic payment on or before the due date for it to be considered timely. For ACH debit transactions, you determine the date of withdrawal by the payment date you enter when you initiate your transfer. Your payment will not be withdrawn from your account until the date you specify as a payment date.

For ACH credit transactions, you must coordinate with your financial institution to ensure a timely payment.

For credit or debit card transactions, your payment will be effective on the date you make the charge.

If the due date falls on a Saturday, Sunday, or legal holiday, the payment will be considered timely if filed by the next business day. The current year’s holiday schedule is available on the DRS website.

If an emergency prevents you from making a timely EFT payment, you should contact the DRS E-Commerce Unit at 860-297-4973 immediately for instructions. You may be permitted to make your payment using the Fedwire method.

Late EFT payment penalty

The late payment penalty is 10% for all tax types other than Sales and Use Taxes, which is 15%.

Interest is charged at the rate of 1% per month or fraction of a month from the due date of the tax until the tax is paid in full.

If payment is delayed for reasons beyond your control, you may request a waiver of the penalty by submitting a completed Form DRS-PW, Request for Waiver of Civil Penalty. See Policy Statement 2019(3), Requests for Waiver of Civil Penalties.

This penalty does not apply to estimated corporation business tax payments that are required to be made by EFT. If an estimated payment is late, you may be subject to interest for the underpayment of tax when you file your return for the taxable year.

Penalty for failure to pay by EFT

Payment by check does not relieve you of the requirement to pay by EFT and subjects you to a noncompliance penalty of up to 10%, regardless of when DRS receives the payment.

The following graduated penalty amounts will apply if you fail to remit payments electronically:

  • First offense – 10% penalty on the amount of the required tax payment, but not more than $2,500;
  • Second offense – 10% penalty, but not more than $10,000; and
  • Third and subsequent offenses – 10% penalty.

When initiating a payment through your financial institution’s online banking system you must verify that your financial institution is sending an EFT, not a check.

Schedule a future payment

myconneCT will default the payment date to the date of filing. You have the option to change the payment date to any date up to the due date.

Penalty for the late filing of a tax return

If no tax is due, the Commissioner of Revenue Services may impose a $50 penalty for the late filing of any return or report required by law to be filed.

Cancel or correct an EFT

Cancel a payment or update a previously scheduled payment that was made using myconneCT. For an ACH credit, follow the instructions of your financial institution.

Electronically File an Individual Income Tax Return

You may file your Individual Income Tax return using myconneCT. DRS also accepts Individual Income Tax returns filed through third-party software.

Electronically File a Real Estate Conveyance Tax Return

You may file your Real Estate Conveyance Tax return using myCTREC.

myCTREC is the new, safe, secure, and easy-to-use online portal to electronically file and pay your Real Estate Conveyance tax. myCTREC is available to Grantors/Sellers or their authorized representative (i.e., Attorney, Authorized Agent) to file Form OP-236, Real Estate Conveyance Tax Return. myCTREC has replaced the e-REC system.

You may only file electronically if your Town Clerk has requested access to approve returns electronically.

Amend Tax Returns Electronically

The following tax returns may be amended electronically using myconneCT:

  • Beverage Container Deposit Report;
  • Cable, Satellite, and Video Gross Earnings Tax;
  • Cannabis Tax;
  • Captive Insurance Tax;
  • Certified Competitive Video Service Companies Gross Earnings Tax;
  • Cigarette Dealer/Retailer;
  • Cigarette Dealer/Vendor;
  • Cigarette Distributor;
  • Cigarette Manufacturer;
  • Community Antenna Television System Companies Gross Earnings Tax;
  • Corporation Business;
  • Domestic Insurance Tax;
  • Dry Cleaning Establishment Surcharge;
  • Dues Tax;
  • Electronic Cigarette Products Tax;
  • Estate and Gift Tax;
  • Foreign Insurance;
  • Gross Earnings Tax on Railroad Companies;
  • Guaranty Association Credit;
  • Health Care Center;
  • Highway Use Fee;
  • Individual Income Tax;
  • Intermediate Care Facility Provider User Fee;
  • International Fuel Tax Agreement Account;
  • International Fuel Tax Agreement License Account;
  • Motor Carrier Decals;
  • Motor Vehicle Fuel Distributor;
  • Nonadmitted Insurance Tax;
  • Nursing Home Provider User Fee;
  • Pass-Through Entity Tax;
  • Petroleum Gross Earnings;
  • Prepaid Wireless E 9-1-1 Fee;
  • Rental Surcharge;
  • Risk Retention Group;
  • Room Occupancy Tax;
  • Sales and Use Taxes/Business Use Tax;
  • Satellite Companies Gross Earnings Tax;
  • Solid Waste Assessment;
  • Special Fuel Tax;
  • Tax Paid Motor Vehicle Fuel;
  • Tobacco Products;
  • Tourism Surcharge;
  • Transportation Network Company;
  • Trust and Estate;
  • Unrelated Business Income;
  • Utility Companies Tax (Electric Distributor);
  • Utility Companies Tax (Gas); and
  • Withholding.

Other Electronic Filing Information

Report no tax due

If you do not owe any tax, an EFT is not required. However, you must file a timely return even if no payment is due.

Pay a tax bill electronically

You may pay tax bills using myconneCT by logging into the system and selecting the Make Payment Only option. You may also pay bills by remitting an ACH credit EFT or by making a credit or debit card payment.

Make electronic bill payments and estimated payments for Individual Income Tax without logging into myconneCT

Visit myconneCT and under the Individuals panel, select Make a Bill Payment, Estimated Payment, or Return Payment.

File without creating a myconneCT account

You can file the Annual Summary and Transmittal of Information Returns (for Form 1099-MISC, Form 1099-NEC, and the associated Form CT-1096), Alcoholic Beverages Tax, Attorney Occupational Tax, Controlling Interest Transfer Tax, and Estate and Gift Taxes without a myconneCT login.

Requirement to file electronically even if no form was sent by DRS

DRS will not mail forms for tax types that are required to be filed electronically. Failure to receive a form does not relieve you of your obligation to file.

Request a waiver of the requirement to file electronically or to pay by EFT

If you can show that filing and paying electronically creates an undue hardship, the Commissioner of Revenue Services may grant a one-year waiver of the electronic filing and payment requirement. Request a waiver by submitting a properly completed Form DRS-EWVR, Electronic Filing and Payment Waiver Request, no fewer than 30 days before the due date of your first electronic filing and payment. See Policy Statement 2020(2), Requests for Waiver of Electronic Filing and Electronic Payment Requirements.

Page Last Reviewed or Updated 07-Feb-2024