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.

AN 2009(7)

Connecticut Income Tax Treatment of Theft Losses From Ponzi-Type Schemes

This publication available in .pdf format

Purpose: This Announcement explains the effect of Rev. Proc. 2009-20 and Rev. Rul. 2009-9 on the Connecticut income tax. Visit the IRS website at www.irs.gov for the details of Rev. Proc. 2009-20 and Rev. Rul. 2009-9.