Connecticut legislation makes the pass-through entity tax optional. The election is made annually and is irrevocable.
Starting with taxable years commencing on and after January 1, 2024, any entity that elects to pay such tax must give the Commissioner of Revenue Services written notice for each tax year it makes the election and must do so no later than the due date (or extended due date) for filing the return. Checking off the box on a timely filed Form CT‑1065/CT‑1120SI, Connecticut Composite Income Tax Return, electing to file a Pass‑Through Entity Tax return will constitute written notice.
Form CT-PET is not supported at this time, however the election can be made from the main menu of the CT Menu by selecting:
- Heading Information
- Pass-Through Entity Tax Election
The PDF can be accessed here and can be paper filed with the return.
Additional Information:
Pass-Through Entity Tax Information
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