Connecticut State Department of Revenue Services

Scam Alert: The DRS is alerting taxpayers to a new scam where scammers are impersonating DRS by sending fraudulent text messages. For more information, see TSSB 2025-6.

Pass-Through Entity Tax Featured Videos

Pass-Through Entity / Composite Income Tax: Part 4 (FAQs) – March 7, 2025

Answers frequently asked questions about the Composite Income Tax and Pass-Through Entity tax returns.

Pass-Through Entity / Composite Income Tax: Part 3 (Form CT-PET and Form CT-1065/CT-1120SI) - February 21, 2025

Includes detailed information about the Composite Income Tax and Pass-Through Entity tax returns.

Pass-Through Entity / Composite Income Tax: Part 2 (Form CT-PET and Form CT-1065/CT-1120SI) – February 7, 2025

Provides a step-by-step example of how to complete Form CT-PET, Form CT-1065/CT-1120SI, and Schedule CT K-1.

Pass-Through Entity / Composite Income Tax: Part 1 – January 24, 2025

Introduces the changes to the Pass-Through Entity Tax and Composite Income Tax.