DRS: CALENDAR YEAR DUE DATES BY TAX Connecticut Department of Revenue Services DRS: CALENDAR YEAR DUE DATES BY TAX

 

 CALENDAR YEAR DUE DATES BY TAX

If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.  Fiscal year filers must adjust due dates according to the return instructions which can be accessed by clicking on the links below.

 

Click on the first letter of the Tax Return:

A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X  Y  Z

 

TAX

FORM

FILE FREQ.

Mthly, Qtrly,

Annual

Biennial

Tax Period Ending In

Jan

Tax Period Ending In

Feb

Tax Period Ending In

Mar

Tax Period Ending In

Apr

Tax Period Ending In

May

Tax Period Ending In

June

Tax Period Ending In

July

Tax Period Ending In

Aug

Tax Period Ending In

Sept

Tax Period Ending In

Oct

Tax Period Ending In

Nov

Tax Period Ending

In

Dec

Admissions and Dues Tax Return

O-372

M

2/28

3/31

4/30

5/31

6/30

7/31

8/31

9/30

10/31

11/30

12/31

1/31

Alcoholic Tax Return

O-255

M

2/28

3/31

4/30

5/31

6/30

7/31

8/31

9/30

10/31

11/30

12/31

1/31

Attorney's Occupational Tax Return

472

A

 

 

 

 

 

 

 

 

 

 

 

1/15

Beverage Container Deposit Report

OP-515

 

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

Business Entity Tax Return

Calendar Year*

OP-424

B

 

 

 

 

 

 

 

 

 

 

 

4/15*

Business Use Tax Return

OS-114 (BUT)

M

Q

A

2/28

3/31

4/30

4/30

5/31

6/30

7/31

7/31

8/31

9/30

10/31

10/31

11/30

12/31

1/31

1/31

1/31

Cable, Satellite, and Video Gross Earnings Tax Return

211 CSV

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

Certified Competitive Video Service Companies Gross Earnings Tax Return

211 CCV

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

TAX

FORM

FILE FREQ.

Mthly, Qtrly,

Annual

Tax Period Ending In

Jan

Tax Period Ending In

Feb

Tax Period Ending In

Mar

Tax Period Ending In

Apr

Tax Period Ending In

May

Tax Period Ending In

June

Tax Period Ending In

July

Tax Period Ending In

Aug

Tax Period Ending In

Sept

Tax Period Ending In

Oct

Tax Period Ending In

Nov

Tax Period Ending

 In

Dec

Cigarette Monthly Report Nonresident Distributor

CT-15A

M

2/25

3/25

4/25

5/25

6/25

7/25

8/25

9/25

10/25

11/25

12/25

1/25

Cigarette Monthly Report Resident Distributor

CT-15

M

2/25

3/25

4/25

5/25

6/25

7/25

8/25

9/25

10/25

11/25

12/25

1/25

Community Antenna Television System Companies Gross Earnings Tax Return

211 CATV

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

Composite Extension

Calendar Year*

CT-1065/CT-1120SI EXT,

A

 

 

 

 

 

 

 

 

 

 

 

4/15*

TAX

FORM

FILE FREQ.

Mthly, Qtrly,

Annual

Tax Period Ending In

Jan

Tax Period Ending In

Feb

Tax Period Ending In

Mar

Tax Period Ending In

Apr

Tax Period Ending In

May

Tax Period Ending In

June

Tax Period Ending In

July

Tax Period Ending In

Aug

Tax Period Ending In

Sept

Tax Period Ending In

Oct

Tax Period Ending In

Nov

Tax Period Ending

In

Dec

Composite Income Tax Return

Calendar Year*

CT-1065/CT-1120SI

A

 

 

 

 

 

 

 

 

 

 

 

4/15*

Corporation Estimated Tax Payment

Calendar Year*

CT-1120 ES

Q

 

 

3/15*

 

 

6/15*

 

 

9/15*

 

 

12/15*

Corporation Business Extension of Time to File

Calendar Year*

CT-1120 EXT

A

 

 

 

 

 

 

 

 

 

 

 

4/1*

Corporation Business Tax Return

Calendar Year*

CT-1120

A

 

 

 

 

 

 

 

 

 

 

 

4/1*

TAX

FORM

FILE FREQ.

Mthly, Qtrly,

Annual

Tax Period Ending In

Jan

Tax Period Ending In

Feb

Tax Period Ending In

Mar

Tax Period Ending In

Apr

Tax Period Ending In

May

Tax Period Ending In

June

Tax Period Ending In

July

Tax Period Ending In

Aug

Tax Period Ending In

Sept

Tax Period Ending In

Oct

Tax Period Ending In

Nov

Tax Period Ending

In

Dec

Dry Cleaning Establishment Surcharge Return

OP-374

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

Electric Distribution Companies Gross Earnings

UCT 212 EDC

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

Electric Generation Tax Return

EGT-104

Q

 

 

   4/30     

 

 

7/31

 

 

10/31

 

 

1/31

Estate and Gift Tax Extension

Click link for Estate Tax info

Gift Tax*

CT-706/

709 EXT

A

 

 

 

 

 

 

 

 

 

 

 

4/15*

Estate and Gift Tax Return

Gift Tax*

CT-706/

709

A

 

 

 

 

 

 

 

 

 

 

 

4/15*

Fuel Tax Special

OP-216

M

2/25

3/25

4/25

5/25

6/25

7/25

8/25

9/25

10/25

11/25

12/25

1/25

 

TAX

FORM

FILE FREQ.

Mthly, Qtrly,

Annual

Tax Period Ending In

Jan

Tax Period Ending In

Feb

Tax Period Ending In

Mar

Tax Period Ending In

Apr

Tax Period Ending In

May

Tax Period Ending In

June

Tax Period Ending In

July

Tax Period Ending In

Aug

Tax Period Ending In

Sept

Tax Period Ending In

Oct

Tax Period Ending In

Nov

Tax Period Ending

In

Dec

Fuels Tax Paid

O-MF1

M

2/25

3/25

4/25

5/25

6/25

7/25

8/25

9/25

10/25

11/25

12/25

1/25

 

Fuels Tax Refund

AU-724

AU-725

AU-736

AU-738

AU-741

A

A

A

A

A

 

 

 

 

 

 

 

 

 

 

 

5/31

5/31

5/31

5/31

5/31

Fuels Tax Return

O-MF

M

2/25

3/25

4/25

5/25

6/25

7/25

8/25

9/25

10/25

11/25

12/25

1/25

 

Gas Utilities, Gas Suppliers, and Local Gas Distribution Companies Gross Earnings

UCT-212

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

Gross Earnings Tax on Railroad Companies

RR-210

A

 

 

 

 

 

 

 

 

 

 

 

7/1

Health Care Center Tax Estimated Payment Coupon  

207 HCC ES

Q

 

 

3/15

 

 

6/15

 

 

9/15

 

 

12/15

TAX

FORM

FILE FREQ.

Mthly, Qtrly,

Annual

Tax Period Ending In

Jan

Tax Period Ending In

Feb

Tax Period Ending In

Mar

Tax Period Ending In

Apr

Tax Period Ending In

May

Tax Period Ending In

June

Tax Period Ending In

July

Tax Period Ending In

Aug

Tax Period Ending In

Sept

Tax Period Ending In

Oct

Tax Period Ending In

Nov

Tax Period Ending

In

Dec

Health Care Center Tax Return

207 HCC

A

 

 

 

 

 

 

 

 

 

 

 

3/1

Hospital Tax Return

HNR-145

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

IFTA Quarterly Fuel Use Tax Return

IFTA-100-MN

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

Income Tax Estimated Payment

CT-1040 ES

Q

 

 

4/15

 

 

6/15

 

 

9/15

 

 

1/15

Income Tax Return Extension of Time to File

CT-1040 EXT

A

 

 

 

 

 

 

 

 

 

 

 

4/15

Income Tax Returns

CT-1040, CT-1040 NR/PY

A

 

 

 

 

 

 

 

 

 

 

 

4/15

Individual Use Tax Return

Annual Filers*

OP-186

A

 

 

 

 

 

 

 

 

 

 

 

4/15*

Insurance Companies Nonresident and Foreign Premiums Extension of Time to File

207F EXT

A

 

 

 

 

 

 

 

 

 

 

 

3/1

TAX

FORM

FILE FREQ.

Mthly, Qtrly,

Annual

Tax Period Ending In

Jan

Tax Period Ending In

Feb

Tax Period Ending In

Mar

Tax Period Ending In

Apr

Tax Period Ending In

May

Tax Period Ending In

June

Tax Period Ending In

July

Tax Period Ending In

Aug

Tax Period Ending In

Sept

Tax Period Ending In

Oct

Tax Period Ending In

Nov

Tax Period Ending

In

Dec

Insurance Domestic Premiums Tax Return or Health Care Center Extension of Time to File  

207/207 HCC EXT

A

 

 

 

 

 

 

 

 

 

 

 

3/1

Insurance Estimated  Payment Domestic

207 ES

Q

 

 

3/15

 

 

6/15

 

 

9/15

 

 

12/15

Insurance Estimated Payment Foreign and Nonresident  

207F ES

Q

 

 

3/15

 

 

6/15

 

 

9/15

 

 

12/15

Insurance Premium Tax Return

115A 

A

 

 

 

 

 

 

 

 

 

 

 

3/1

Insurance Premiums Tax Return Domestic Companies

207

A

 

 

 

 

 

 

 

 

 

 

 

3/1

Insurance Premiums Tax Return Nonresident and Foreign Companies

207F

A

 

 

 

 

 

 

 

 

 

 

 

3/1

TAX

FORM

FILE FREQ.

Mthly, Qtrly,

Annual

Tax Period Ending In

Jan

Tax Period Ending In

Feb

Tax Period Ending In

Mar

Tax Period Ending In

Apr

Tax Period Ending In

May

Tax Period Ending In

June

Tax Period Ending In

July

Tax Period Ending In

Aug

Tax

Period Ending

 In

Sept

Tax Period Ending In

Oct

Tax Period Ending In

Nov

Tax Period Ending

In

Dec

Neighborhood Assistance Act Business Application

NAA-02

A

 

 

 

 

 

 

 

 

Apply between 9/15 - 10/1

 

 

Nursing Home User Fee

 

Q

 

 

4/30

 

 

7/30

 

 

10/30

 

 

1/30

Petroleum Products Gross Earnings Tax Return

OP-161

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

Rental Surcharge Annual Report

OP-383

A

 

 

 

 

 

 

 

 

 

 

 

2/15

Residential  Day User Fee Tax Return

ICF-151

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

Room Occupancy Tax Return

OP-210

M

Q

2/28

3/31

4/30

4/30

5/31

6/30

7/31

7/31

8/31

9/30

10/31

10/31

11/30

12/31

1/31

1/31

Sales and Use Tax Return

OS-114

M

Q

A

2/28

3/31

4/30

4/30

5/31

6/30

7/31

7/31

8/31

9/30

10/31

10/31

11/30

12/31

1/31

1/31

1/31

Sales Disaggregated Tax Report

 

A

 

 

 

 

 

10/1

 

 

 

 

 

 

TAX

FORM

FILE FREQ.

Mthly, Qtrly,

Annual

Tax Period Ending In

Jan

Tax Period Ending In

Feb

Tax Period Ending In

Mar

Tax Period Ending In

Apr

Tax Period Ending In

May

Tax Period Ending In

June

Tax Period Ending In

July

Tax Period Ending In

Aug

Tax Period Ending In

Sept

Tax Period Ending In

Oct

Tax Period Ending In

Nov

Tax Period Ending

In

Dec

Satellite Companies Gross Earnings Tax Return

211 SATV

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

Solid Waste Return

OP-271

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31

Tobacco Products Tax Return

OP-300

M

2/25

3/25

4/25

5/25

6/25

7/25

8/25

9/25

10/25

11/25

12/25

1/25

Tourism Surcharge Return on the Rental/Leasing of Passenger Motor Vehicles

OP-337

M

Q

2/28

3/31

4/30

4/30

5/31

6/30

7/31

7/31

8/31

9/30

10/31

10/31

11/30

12/31

1/31

1/31

Trusts and Estates Extension of Time to File  

CT-1041 EXT

A

 

 

 

 

 

 

 

 

 

 

 

4/15

TAX

FORM

FILE FREQ.

Mthly, Qtrly,

Annual

Tax Period Ending In

Jan

Tax Period Ending In

Feb

Tax Period Ending In

Mar

Tax Period Ending In

Apr

Tax Period Ending In

May

Tax Period Ending In

June

Tax Period Ending In

July

Tax Period Ending In

Aug

Tax Period Ending In

Sept

Tax Period Ending In

Oct

Tax Period Ending In

Nov

Tax Period Ending

 In

Dec

Trusts and Estates Estimated Payment  

Calendar Year*

CT-1041 ES

Q

 

 

4/15*

 

 

6/15*

 

 

9/15*

 

 

1/15*

Trusts and Estates Tax Return

Calendar Year*

CT-1041

A

 

 

 

 

 

 

 

 

 

 

 

4/15*

Unrelated Business Estimated Payment

Calendar Year*

990T ES

Q

 

 

3/15*

 

 

6/15*

 

 

9/15*

 

 

12/15*

Unrelated Business Extension of Time to File

Calendar Year*

990T EXT

A

 

 

 

 

 

 

 

 

 

 

 

5/15*

Unrelated Business Income Tax Return

Calendar Year*

CT-990T

A

 

 

 

 

 

 

 

 

 

 

 

5/15*

TAX

FORM

FILE FREQ.

Mthly, Qtrly,

Annual

Tax Period Ending In

Jan

Tax Period Ending In

Feb

Tax Period Ending In

Mar

Tax Period Ending In

Apr

Tax Period Ending In

May

Tax Period Ending In

June

Tax Period Ending In

July

Tax Period Ending In

Aug

Tax Period Ending In

Sept

Tax Period Ending In

Oct

Tax Period Ending In

Nov

Tax Period Ending

 In

Dec

Withholding Annual Reconciliation

CT-W3

A

 

 

 

 

 

 

 

 

 

 

 

2/28

Withholding Annual Summary and Transmittal of Information Returns

CT-1096

A

 

 

 

 

 

 

 

 

 

 

 

2/28

Withholding Quarterly Reconciliation 

CT-941

Q

 

 

4/30

 

 

7/31

 

 

10/31

 

 

1/31