Connecticut State Department of Revenue Services

WEBINAR: DRS will be holding a webinar on Wednesday, June 11, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to landscaping services and related outdoor services.  Select here to register

Connecticut Business Entity Tax Sunset

Note: The Business Entity Tax (BET) no longer exists. Public Act 19-117 has ended the BET for any tax period beginning after 12/31/2018.

Name Type Description Revised
TPG-139 Brochure Connecticut Business Entity Tax Brochure 02/2018
TPG-195 Notice Connecticut Business Entity Tax Registration Notice 09/2016
OP-424 Form & Instr. Business Entity Tax Return 09/2018

For tax years beginning on or after January 1, 2013 the business entity tax is due every other year.

NOTE: Taxpayers that want to close their BET account must first dissolve with the Secretary of State and file a final return. Use the existing form and write the year of dissolution on your form.