Connecticut State Department of Revenue Services

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IP 2016(14), Q&A on the Business Entity Tax

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.