Office of Commissioner Guidance - OCG

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A period of extremely frigid temperatures is forecast to impact Connecticut between the afternoon of Saturday, December 21, through Tuesday, December 24. Governor Lamont is activating the state's severe cold weather protocol during this period. To locate a shelter or warming center in Connecticut, call 2-1-1 or visit 211ct.org.

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.

Office of Commissioner Guidance - OCG

OCG - 1, Regarding the Rental Surcharge

OCG - 2, Regarding the Net Deferred Tax Liability Deduction Corporation Business Tax

OCG - 3, Combined Unitary FAQ's

OCG - 4, Regarding Treatment of IRC § 965

OCG - 5, Regarding the Treatment of Bonus Depreciation for Connecticut Income Tax Purposes

OCG - 6, Regarding the Calculation of the Pass-Through Entity Tax

OCG - 7, Regarding the Pass-Through Entity Tax Credit

OCG - 8, Regarding Marketplace Facilitators and Marketplace Sellers

OCG-9, Regarding the Single-Use Plastic Bag Fee

OCG - 10, Regarding the Connecticut Tax Implications of the CARES Act

OCG -11, Regarding Depreciation of Qualified Improvement Property for Connecticut Tax Purposes