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, January 15, 2025, at 10:00 a.m.

Business Entity Tax

Legislation has ended the Business Entity Tax (BET) for any tax period beginning after 12/31/2018.

For more information on the BET sunset see Connecticut Business Entity Tax Sunset.

Prior to the sunset of BET reference IP 2016(14), Q & A on the Business Entity Tax.

Any outstanding delinquencies or assessments for older periods of the BET will remain valid. File Form OP-424, Business Entity Tax Return, and pay the tax due for 2017/2018 and prior years, electronically or by paper Form OP-424.