Form OP-424 Fillable Business Entity Tax Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

1 Business entity tax 1 $250 00 2 If late: Enter penalty See Penalty above 2 00 3 If late: Enter interest See Interest above 3 00 4 Total amount due: Add Lines 1 2 and 3 4 00 Address Number and street PO Box Business name Check if changing status (example S Corporation to a C Corporation) Check if the entity has been dissolved/withdrawn with the CT Secretary of the State Check if this is a final return City or town State ZIP code Disregarded as an entity separate from its owner if it has a For taxable year ending Connecticut Tax Registration Number Federal Employer ID Number Secretary of State Business ID DRS use only Limited liability companies (LLCs or SMLLCs) that are for federal Limited liability partnerships (LLPs); and Limited partnerships (LPs) S corporations (Qualified subchapter S subsidiaries (QSSS) are Treated as a partnership if it has two or more members; or (Rev 12/12) 1) the entity was formed under Connecticut law; or 2) the entity was 2010(1) Request for Waiver of Civil Penalties 860 297 4797 also liable for the BET for the year in which it officially dissolves/withdraws with the Connecticut Secretary of the State An entity is liable for the BET until it officially dissolves/withdraws with the Connecticut Secretary of the State An entity is and click the link for Penalty Waiver Request See Policy Statement and properly executed Taxpayers may mail Form DRS PW to anytime by calling 860 297 4911 business day is the due date Business Entity Tax Business Entity Tax Return by anyone with authority to sign the return If the entity is an check to your bank electronically Declaration: I declare under penalty of law that I have examined this return and to Department of Revenue Services Detach and return bottom portion Due Date: The business entity tax must be paid to DRS on or before electronically at the time of filing electronically file pay and manage state tax responsibilities Visit Enter business name and address Please print or type entity is a partnership or if the entity is a limited liability company File a Paper Return: Mail this return to Department of Revenue File Electronically: This return can be filed electronically through following the close of each taxable year of the entity An entity s For detailed information about the penalty waiver process and to For More Information: Call DRS Monday through Friday 8:30 a m Form OP 424 Form OP 424 (DRS/N) Form OP 424 and the entity s Connecticut Tax Registration Number Greater Hartford calling area only) or 860 297 5962 (from anywhere) Hartford CT 06102 5089 Hartford CT 06104 2936 Identification Number in the spaces provided at the top of income tax purposes either: Interest: If the tax is not paid by the due date interest is computed Mail to: Department of Revenue Services more than $5 000 imprisonment for not more than five years or both not formed under Connecticut law but is required to register with not liable for the BET ); Number (FEIN) and Connecticut Secretary of the State Business obtain Form DRS PW go to the DRS website at www ct gov/DRS of the State before transacting business in the state (regardless of on a date you select up to the due date If you pay electronically on any unpaid tax at the rate of 1% per month or fraction of a month on the front of your check Do not send cash DRS may submit your or obtain a certificate of authority from the Connecticut Secretary Pay by Mail: Make check payable to Commissioner of Revenue Pay Electronically: Visit www ct gov/TSC to make a direct Payment Options Penalty Waiver Unit Penalty: The penalty for late payment of the tax due is $50 PO Box 2936 PO Box 5089 Required Information: Enter the entity s taxable year Connecticut S corporation an officer must sign the return Services State of Connecticut PO Box 2936 Hartford CT 06104 2936 Services To ensure payment is applied to your account write 2012 Sign here Date Signature: This return must be signed by a general partner if the single member; State of Connecticut State of Connecticut (Rev 12/12) Form OP 424 (DRS/N) Business Entity Tax Return 2012 submit Form DRS PW Request for Waiver of Civil Penalty DRS tax account online If you file electronically you are expected to pay tax payment Using this option authorizes DRS to electronically Tax Registration Number Federal Employer Identification taxable year is its taxable year for federal income tax purposes If the address listed below or fax it to the Penalty Waiver Unit at the best of my knowledge and belief it is true complete and correct I understand The BET applies to those business entities listed above if either: The business entity tax (BET) is an annual tax of $250 imposed on the due date falls on a Saturday Sunday or legal holiday the next the fifteenth day of the fourth month (April 15 for calendar year filers) the following business types: the penalty for willfully delivering a false return or document to DRS is a fine of not the Taxpayer Service Center (TSC) The TSC allows taxpayers to to 4:30 p m at 1 800 382 9463 (Connecticut calls outside the TTY TDD and Text Telephone users only may transmit inquiries until the tax is paid in full Visit the Department of Revenue Services (DRS) website at Visit www ct gov/TSC to file and pay Form OP 424 using the TSC Waiver of Penalty: To request a penalty waiver complete and Where to File whether or not the entities have complied with the requirement) will only consider the request if Form DRS PW is fully completed withdraw a payment from your bank account (checking or savings) www ct gov/BET for additional information regarding the BET www ct gov/TSC to make electronic transactions or administer your you must still file your return on or before the due date