Office of Commissioner Guidance - OCG

Warning!

It seems that JavaScript is not working in your browser. It could be because it is not supported, or that JavaScript is intentionally disabled. Some of the features on CT.gov will not function properly with out javascript enabled.

Settings Menu

Language
High Contrast
High Contrast Mode On or Off switch
Font Size
Disclaimer

Far below normal precipitation has caused a drought and increased fire danger levels. All of Connecticut is currently in a Stage 2 Drought Advisory. Residents are encouraged to be mindful of water consumption and use extra caution to prevent fires. An emergency burn ban remains in effect at all state parks, forests, and wildlife management areas, prohibiting the use of all outdoor grills, firepits, campfires, etc.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, 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