Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Business Entity Tax

Legislation has ended the Business Entity Tax (BET) for any tax period beginning after 12/31/2018.

For more information on the BET sunset see Connecticut Business Entity Tax Sunset.

Prior to the sunset of BET reference IP 2016(14), Q & A on the Business Entity Tax.

Any outstanding delinquencies or assessments for older periods of the BET will remain valid. File Form OP-424, Business Entity Tax Return, and pay the tax due for 2017/2018 and prior years, electronically or by paper Form OP-424.