Supported Forms

The following Connecticut forms are supported in Drake Tax 2024. CT forms cannot be e-signed.

Form	Description	IND	CRP	SCRP	PTR	FID	EST	e-File	Paper File
CT-706 NT EXT	Application for Extension of Time for Filing Form CT-706 NT						t	r	03/22
CT-706/709	Estate and Gift Tax Return	t					t	r	02/07
CT-706/709 EXT	Application for Estate and Gift Tax Return Filing Extension and Estate Tax Payment Extension	t					t	r	03/07
CT-1040	Resident Income Tax Return	t						P	01/24
CT-1040 CRC	Claim of Right Credit	t						P	03/22
CT-1040 EFW	Electronic Withdrawal Payment Record	t						P	03/22
CT-1040 EXT	Application for Extension of Time to File Income Tax Return for Individuals	t						P	02/07
CT-1040 TCS	Tax Calculation Schedule	t						P	01/24
CT-1040ES	Estimated Income Tax Payment Coupon for Individuals	t						P	01/24
CT-1040NR/PY	Nonresident and Part-Year Resident Income Tax Return	t						P	01/24
CT-1040V	Electronic Filing Payment Voucher	t						P	01/24
CT-1040X	Amended Income Tax Return for Individuals	t						02/07	02/07
CT-1041	Income Tax Return for Trusts and Estates					t		02/07	02/07
CT-1041 EXT	Application for Extension of Time to File Connecticut Income Tax Return for Trusts and Estates					t		03/22	03/22
CT-1041ES	Estimated Connecticut Income Tax Payment Coupon for Trusts and Estates					t		03/22	03/22
CT-1041V	Electronic Filing Payment Voucher					t		03/22	03/22
CT-PETES	2025 Estimated Connecticut Pass-Through Entity Tax Payment Coupon			t	t			03/22	03/22
CT-PET	Connecticut Pass-Through Entity Tax Return			t	t			02/07	02/07
CT-PET AT	Supplemental Attachment			t	t			03/22	03/22
CT-PETEX	Application for Extension of Time to File Connecticut Pass-Through Entity Tax Return			t	t			03/22	03/22
CT-1065/CT-1120SI	Composite Income Tax Return			t	t			02/07	02/07
CT-1065/CT-1120SI	Supplemental Attachment			t	t			03/22	03/22
CT-1065/CT-1120SI EXT	Application for Extension of Time to File Connecticut Composite Income Tax Return and Addendum			t	t			03/22	03/22
CT-1120	Corporation Business Tax Return		t					02/07	02/07
CT-1120 ATT	Corporation Business Tax Return Attachment Schedules I, H, and J		t					03/07	03/07
CT-1120 EDPC	Electronic Data Processing Equipment Property Tax Credit		t					03/22	03/22
CT-1120 EXT	Application for Extension of Time to File Connecticut Corporation Business Tax Return		t					03/07	03/07
CT-1120 FCIC	Fixed Capital Investment Tax Credit		t					03/22	03/22
CT-1120 MEC	Machinery and Equipment Expenditures Tax Credit		t					03/22	03/22
CT-1120 RDC	Research and Development Expenditures Tax Credit		t					03/22	03/22
CT-1120 XCH	Application for Exchange of Research and Development or Research and Experimental Expenditures Tax Credits by a Qualified Small Business		t					03/22	03/22
CT-1120A	Corporation Business Tax Return Apportionment Computation		t					03/22	03/22
CT-1120AT	Apprenticeship Training Tax Credit		t					03/07	03/07
CT-1120DL	Donation of Land Tax Credit		t					03/22	03/22
CT-1120ES	Estimated Connecticut Corporation Business Tax Payment Coupon		t					03/07	03/07
CT-1120HR	Historic Rehabilitation Tax Credit		t					03/22	03/22
CT-1120HS	Historic Structures Rehabilitation Tax Credit		t					02/07	02/07
CT-1120I	Computation of Interest Due on Underpayment of Estimated Tax		t					03/22	03/22
CT-1120K	Business Tax Credit Summary		t					03/22	03/22
CT-1120PE	Pass-Through Entity Tax Credit		t					03/22	03/22
CT-1120RC	Research and Experimental Expenditures Tax Credit		t					03/22	03/22
CT-1127	Application for Extension of Time for Payment of Income Tax	t		t	t	t		02/07	02/07
CT-19IT	Title 19 Status Release	t						03/22	03/22
CT-2210	Underpayment of Estimated Income Tax by Individuals, Trusts, and Estates	t				t		03/22	03/22
CT-6251	Alternative Minimum Tax Return – Individuals	t						03/22	03/22
CT-8379	Nonobligated Spouse Claim	t						03/22	03/22
CT-8801	Credit for Prior-Year Connecticut Minimum Tax for Individuals, Trusts, and Estates	t				t		03/22	03/22
CT-8822	Change of Address	t		t	t	t		03/22	03/22
CT-8822C	Corporation Business Tax Change of Address		t					03/22	03/22
CT-8857	Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief)	t						03/22	03/22
CT-IRF	Insurance Reinvestment Fund Tax Credit		t					03/22	03/22
CT-W4	Employee’s Withholding Certificate	t						03/22	03/22
CT-W4NA	Employee’s Withholding Certificate Nonresident Apportionment	t						03/22	03/22
DRS-EWVR	Electronic Filing and Payment Waiver Request		t	t	t			03/22	03/22
LGL-001	Power of Attorney	t	t	t	t	t	t	03/22	03/22
LGL-002	Request for Disclosure of Tax Returns or Tax Return Information	t	t	t	t	t	t	03/22	03/22
LGL-003	Limited Power of Attorney	t	t	t	t	t	t	03/22	03/22
OP-186	Individual Use Tax Return	t						03/22	03/22
Schedule 2 (CT-1040)	Credit for Income Taxes Paid to Qualifying Jurisdictions – Residents	t						02/07	02/07
Schedule A (CT-2210)	Annualized Income Installment Statement	t				t		03/22	03/22
Schedule A (CT-6251)	Credit for Alternative Minimum Tax Paid to Qualifying Jurisdictions	t						03/22	03/22
Schedule B (CT-2210)	Interest Calculation	t				t		03/22	03/22
Schedule CT-706	Farmland	t					t	r	03/22
Schedule CT-709	Farmland	t						r	03/22
Schedule CT-1040AW	Part-Year Resident Income Allocation	t						P	02/07
Schedule CT-1040BA	Nonresident Business Apportionment	t						03/22	03/22
Schedule CT-1040WH	Income Tax Withholding	t						P	01/24
Schedule CT-1041ESBT	Electing Small Business Trust					t		03/22	03/22
Schedule CT-1041 K-1	Beneficiary’s Share of Certain Connecticut Items					t		02/22	02/22
Schedule CT-1041B	Fiduciary Adjustment Allocation					t		02/22	02/22
Schedule CT-1041C	Taxable Income Calculation					t		02/22	02/22
Schedule CT-1041FA	Fiduciary Allocation					t		03/07	03/07
Schedule CT-1041WH	Income Tax Withholding					t		02/22	02/22
Schedule CT K-1	Member’s Share of Certain Connecticut Items			t	t			02/07	02/07
Schedule CT-AB	Alternative Base Calculation			t	t			03/22	03/22
Schedule CT-CE	Combined Election			t	t			03/22	03/22
Schedule CT-CHET	Higher Education Trust (CHET) 529 College Savings Plan Contribution	t						03/22	03/22
ScheduleCT-Dependent	Resident Dependent Information	t						P	01/24
Schedule CT-EITC	Earned Income Tax Credit	t						P	01/24
Schedule CT-IT Credit	Income Tax Credit Summary	t				t		03/07	03/07
Schedule CT-NR	Elective Composite Income Tax Remittance Calculation	t		t	t			03/22	03/22
Schedule CT-PE	Pass-Through Entity Tax Credit	t				t		03/22	03/22
Schedule CT-SI	Nonresident or Part-Year Resident Schedule of Income from Connecticut Sources	t						P	P
Schedule I (CT-1041)	Alternative Minimum Tax Computation of Trust or Estates					t		02/07	02/07

New Forms

• Connecticut Composite Income Tax Return and Addendum (CT-1065/CT-1120SI) - For entities submitting a composite income tax return

  • Application for Extension of Time to File Connecticut Composite Income Tax Return and Addendum (CT-1065/1120SI EXT)

• Connecticut Pass-Through Entity Tax (CT PET) - For entities electing to pay optional pass-through entity tax.

  • Application for Extension of Time to File Connecticut Pass-Through Entity Tax Return (CT-PET EXT)

Tax Law Changes

• Income tax

  • The 3% rate on the first $10,000 earned by single filers and the first $20,000 by joint filers will drop to 2%, and the 5% rate on the next $40,000 earned by single filers and the next $80,000 by joint filers will drop to 4.5%.

  • The CT EITC has increased to 40% of the federal EITC amount. The maximum CT EITC investment has increased from $11,000 to $11,600.

• Personal income tax - 25% of section 168(k) federal bonus depreciation can still be added back for four preceding years.

• Pass-Through Entity Tax

  • Legislation makes the pass-through entity tax optional. 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. The legislation also makes the following changes to the pass-through entity tax:

    • Eliminates the standard base method and instead requires all entities electing to pay the tax to use the alternative base method.

    • Requires that the pass-through entity file an income tax return and pay the tax on behalf of any nonresident member for whom the business is the only source of Connecticut income.

    • Eliminates the credit against the corporation business tax for pass-through entity tax paid by an entity on behalf of a corporation that is member of said entity and that is subject to the corporation tax.

    • Eliminates the option for a pass-through entity to file a combined return with one or more commonly-owned pass-through entities.

• Form CT-706/709 — Total annual exclusion for gifts has increased from $17,000 to $18,000.