Connecticut State Department of Revenue Services

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.

Prepare a Return
Property Tab
Use the drop down list to select the city or town where the property is located.
If the property is located in more than one city or town, complete an additional Form OP-236 return as needed.
Click the “save” button to save your entries.
Click the “next” button to go to the next tab.  This action will validate your entries and calculations on the current tab.

Preparing your return

Prepare a Return
Grantor/Seller Tab

Provide details on the grantor/seller of the property.

If there are more than two grantors/sellers check the box in Question 3.  OP-236, Schedule A will become enabled to complete.

The Taxpayer Identification Number entries will be kept confidential by DRS.

Grantor tab screenshot

Prepare a Return
Grantee/Buyer Tab

Provide details on the grantee/buyer of the property.

If there are more than two grantees/buyers or a grantee/buyer is a partnership, S corporation, LLC estate, or trust check the box in Question 9.  OP-236, Schedule B will become enabled to complete.

The Taxpayer Identification Number entries will be kept confidential by DRS.

Grantee Buyer Screenshot

Prepare a Return
Taxes Tab

Enter the amounts of consideration in Lines 15 through 19.  The e-REC System will calculate the tax due amounts.

If no tax is due, check the appropriate box in Line 14.   For exempt conveyances, a drop-down list will appear to provide the code you need to identify the type of exemption claimed.

See Instructions on Form OP-236I for detailed questions on the Real Estate Conveyance Tax.

Tax Tab screenshot

Prepare a Return
Submitter Tab

Provide information on this tab about the submitter of the return.

Submitter tab screenshot

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