DRS: OS-114 Business Use


Form OS-114 (BUT), Connecticut Business Use Tax Return, is due on or before the last day of the month following the end of the filing period. For periods beginning on or after January 1, 2014, Form OS-114 BUT must be paid and filed electronically. Only taxpayers that receive a waiver from electronic filing from the Department of Revenue Services (DRS) may file paper forms.  To request a waiver from the electronic filing requirement visit www.ct.gov/drs/TSCfiling and complete Form DRS-EWVR, Electronic Filing and Payment Waiver RequestIf the return is mailed, the return must be postmarked on or before the due date. To find the form or further instructions, click here.


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Connecticut business taxpayers can electronically file most Connecticut business tax returns using the Taxpayer Service Center (TSC-BUS). The TSC is an interactive tool that provides a free, fast, easy, and secure way to conduct business with DRS.  Click here for more information.