Connecticut State Department of Revenue Services

Holiday Closure: The Department of Revenue Services will be closed on Wednesday, December 25th, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, January 15, 2025, at 10:00 a.m.

1994 Announcements

AN 94(1), Rulings And Administrative Pronouncements Obsolete By Legislative Changes Affecting The Corporation Business Tax Act

AN 94(2), Rulings And Administrative Pronouncements Obsolete By The Repeal Of The Capital Gains Tax, Dividend And Interest Income Tax And Estate Income Tax

AN 94(3), Rulings And Administrative Pronouncements Obsolete By Legislation Repealing Sales And Use Taxes On Certain Services

AN 94(4), Rulings And Administrative Pronouncements Obsolete By Subsequently Promulgated Sales And Use Tax Regulations

AN 94(5), Rulings And Administrative Pronouncements Obsolete By Legislation Affecting Sales And Use Tax Exemptions

AN 94(6), Administrative Pronouncements Obsoleted by Legislative Changes

AN 94(7), Rulings Obsolete Because Factual Situation Is Insufficiently Described

AN 94(8), Rulings And Administrative Pronouncements Obsolete By Legislative Changes Affecting The Room Occupancy Tax

AN 94(10), Rulings Relating To Computer And Data Processing Services Obsolete By Court Decision

AN 94(10.1), Rulings Relating To Computer And Data Processing Services Obsolete By Court Decision

AN 94(10.2), Rulings Relating To Computer And Data Processing Services Obsolete By Court Decision

AN 94(11), Important Information About Dry Cleaning Surcharges

AN 94(12), Supplemental Attachments To Form CT-1120SI, Part I, Schedule A And Parts IV, V, And VI

AN 94(12.1), Supplemental Attachments To Form CT-1120SI, Part I, Schedule A And Parts IV, V, And VI