Attorney Occupational Tax Information
- Who Must File
- Who Is Liable for the Tax
- When to File
- How to File
- Electronic Payment Option
- Interest and Penalties
Any attorney listed on the roll of attorneys maintained by the Superior Court at any time during the calendar for which this return is filed, must file a return for the calendar year even if the attorney is claiming an exemption from tax.
Any person who:
- Is admitted as an attorney by the judges of the Superior Court, Appellate Court, or Supreme Court;
- Engaged in the practice of law in Connecticut during the calendar year for which this return is filed; and
- Is not exempt from this tax.
See Informational Publication 2022(11), Attorney Occupational Tax and Client Security Fund Fee.
File Form 472, Attorney Occupational Tax Return, on or before January 15, following the close of the calendar year. If the due date falls on a Saturday, Sunday or legal holiday, the return will be considered timely if filed by the next business day.
File and pay Form 472 electronically using myconneCT. For more information visit Filing and Paying Connecticut Taxes Electronically.
Click here to File and Pay Now on myconneCT!
Visit myconneCT to make an electronic payment. After logging in to myconneCT, find your tax account on the Summary screen, select the Make a Payment link, and choose your payment method.
- Pay by Bank Account: Using this option authorizes DRS to electronically withdraw a payment from your bank account (checking or savings) on a date you select up to the due date.
- Pay by Credit Card or Debit Card: You may elect to pay your tax liability using a credit card (American Express®, Discover®, Master Card®, Visa®) or comparable debit card. A convenience fee will be charged by the credit card service provider. You will be informed of the amount of the fee and may elect to cancel the transaction. Your payment will be effective on the date that you make the charge.
At the end of the transaction, you will be given a confirmation number for your records. As a reminder, even if you pay electronically, you must still file your return by the due date. Tax not paid on or before the due date will be subject to penalty and interest.
ACH Credit
ACH credit method users should consult with their banking institution for guidelines to ensure that payment is received timely. (Taxpayers must pre‑register with the DRS Electronic Commerce Unit (ECU) prior to using this option). The taxpayer initiates an electronic payment through their banking institution. This payment must be sent in the ACH standard CCD+TXP format. For more information visit Filing and Paying Connecticut Taxes Electronically.
To be considered timely, an electronic funds transfer (EFT) payment must be initiated on or before the original due date of the return.
Interest
Interest is computed at 1% per month or fraction of a month on the underpayment of tax from the original due date of the return through the date of payment.
Penalty for Failure to Remit Payment Electronically
If you fail to remit your payment electronically, DRS will impose a non-compliance penalty of 10% of the amount you were required to pay electronically.
Penalty for Late Payment or Late Filing
If you are subject to the tax and pay late, the late payment penalty is $50.
If you are exempt from the tax but file Form 472 late, a late filing penalty of $50 may be imposed.
If you receive a waiver from electronic filing, the paper return will meet the timely filed and timely payment rules if the U.S. Postal Service cancellation date, or the date recorded or marked by a designated private delivery service (PDS) using a designated type of service, is on or before the due date. Not all services provided by these designated PDSs qualify.
See Policy Statement 2016(4), Designated Private Delivery Services and Designated Types of Service.
Page Last Reviewed or Updated: 16-Dec-2024