Drake Tax - Form CT-1065/CT-1120SI
Article #: 18728
Last Updated: February 04, 2026
Form CT-1065/CT-1120SI, the Connecticut Composite Income Tax return takes the place of the Connecticut Pass-Through Entity Tax return. This form is required for every pass-through entity (partnership or S corp) that “does business in Connecticut or has income derived from or connected with sources within Connecticut regardless of the amount of its income (loss).”
To complete Form CT-1065/CT-1120SI in Drake Tax, first complete the federal return (Form 1065 or 1120-S). Then, make any additional entries in CT data entry to adjust, if needed.
Important If all of the members are Resident non-corporate members or Corporate members, amounts will not flow to the Connecticut Composite Part 1 Schedule A nor Part 1 Schedule B. Per the instructions, "Do not complete Part 1, Schedule A and Schedule B, for members who are:
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Resident noncorporate members; or
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Corporate members.
All other members, including members that are PEs, must be included in Part 1, Schedule A and Schedule B."
Due Date
Form CT-1065/CT-1120SI is generally due the 15th day of the third month following the close of the tax year. Monday, March 16, 2026. for a calendar year return.
Estimates
Form CT-1065/CT-1120SI does not require estimated tax payments.
If the PET election is not made and there are payments for the PET tax, enter the total amount of payments on CT screen 1, Part 1, Schedule A, Line 5b.
Extension
Generate an extension for Form CT-1065/CT-1120SI using the CT > EXT screen.
PET Election
The entity may elect to file Form CT-PET, Connecticut Pass-Through Entity Tax Return. See Drake Tax - CT - Pass-through Entity Tax and Credit (PET) for details.
More Information
See the Composite Income Tax Information for details.