Other Helpful Information

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• Filing and Paying by Mail
• Waiver of Penalty
• Rounding Off to Whole Dollars
• Recordkeeping
• Signature
• Power of Attorney
• Fraud Reporting Form or DRS Fraud Hotline: 855-842-1441
• Change of Address
• Copies of My Returns
• Status Letter

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Filing and Paying by Mail

If you file by mail, complete this return in blue or black ink only. Do not use staples.

Make check payable to Commissioner of Revenue Services. To ensure payment is applied to your account, write “Form AU-330” and your Connecticut Tax Registration Number, Social Security Number (SSN), or Federal Employer Identification Number (FEIN) on the front of your check. Be sure to sign your check and paper clip it to the front of your return. Do not send cash. DRS may submit your check to your bank electronically.

Mail paper return with payment to:

Department of Revenue Services
State of Connecticut
PO Box 5031
Hartford CT 06102-5031

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Waiver of Penalty

To make a penalty waiver request, complete and submit Form DRS-PW, Request for Waiver of Civil Penalty, to the DRS Operations Bureau/Penalty Waiver through myconneCT, by fax, or by mail.

For more information about the penalty waiver process, see Penalty Waiver Request, Offer in Compromise or Protest (ct.gov).

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Rounding Off to Whole Dollars

You must round off cents to the nearest whole dollar on your return and schedules. If you do not round, DRS will disregard the cents. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total.

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Example: Add two amounts ($1.29+$3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on a line.

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Recordkeeping

Keep a copy of the tax return, worksheets, and records of all items appearing on the return until the statute of limitations expires for that return. Usually, this is three years from the date the return was due or filed, whichever is later.

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Signature

Form AU-330, Connecticut Controlling Interest Transfer Tax Return, must be signed by a principal officer, the transferor, or an authorized agent.

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Power of Attorney

To authorize one or more individuals to represent you or your business before DRS,  submit form LGL-001, Power of Attorney. This authorization allows your representative(s) to receive and inspect confidential tax information and to act on your behalf in matters before DRS.

Complete and attach LGL‑001 through myconneCT at portal.ct.gov/DRS-myconneCT.

To attach LGL‑001 through myconneCT:

• Log into myconneCT.
• Click the More… tab.
• Under the Forms panel click the Submit LGL-001- for Power of Attorney hyperlink.

LGL-001 must be completed and signed prior to submission on myconneCT.

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Change of Address

Taxpayers can change their address through myconneCT.

1. Log in to myconneCT.
2. Open the More...menu.
3. Locate the Taxpayer Updates group and click the Manage Names & Addresses hyperlink.
4. Continue to follow the prompts on the screen.

Page Last Reviewed or Updated: 16-Dec-2024