A. A business entity may report and pay the tax by filing Form OP-424, Business Entity Tax Return. The return may also be electronically filed using the Department's safe and easy electronic filing system. For more information on electronic filing or a link to the form, visit the Business Entity Tax webpage.
This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services. It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS). However, it is not intended to serve as a legal ruling.