Other Helpful Information

• Rounding Off to Whole Dollars
• Recordkeeping
• Amended Return
• Signature
• Paid Preparer Signature
• Power of Attorney

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.

Amended Return

If an error was made on the return, you can file an amended Form OP-236. If you filed the original OP-236 on myCTREC, then you must file a new Form OP-236 on myCTREC and indicate it is an amended return.  If you filed the original OP-236 on the fillable form, then you must file the amended OP-236 and send it by mail to:

Department of Revenue Services
State of Connecticut
PO Box 5035
Hartford, CT 06102-5035

Do not send the amended return to the city or town clerk. Attach all required supporting schedules and documentation to Form OP‑236. Enter the three-digit town code, the original volume, and the page of the recorded deed in the box marked For Town Clerk Use Only on the return. See Table A - Town Codes.

Signature

Form OP-236, Connecticut Real Estate Conveyance Tax Return must be signed by the grantor, grantor’s attorney, or grantor’s authorized agent.

Paid Preparer Signature

A paid preparer must sign and date Form OP-236. Paid preparers must also enter their Social Security Number (SSN) or Preparer Tax Identification Number (PTIN) and their firm’s Federal Employer ID Number (FEIN) in the spaces provided.

Power of Attorney

To authorize one or more individuals to represent you or your business before the Department of Revenue Services (DRS), submit form 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 the Department of Revenue Services (DRS).

Submit an LGL-001 electronically by sending it to DRS through a secure web message in myCTREC. 

• Log in to myCTREC,
• Open the More…menu,
• Locate the Correspondence group and click the Send a Message hyperlink.

LGL-001 must be completed and signed prior to submission on myCTREC.

Page Last Reviewed or Updated: 4-Sept-2024