Form CT-PET ES — Estimated Connecticut Pass-Through Entity Tax Payment Coupon (2026)

(Rev. 01/26)
Form CT-PET ES
2026 Estimated Connecticut Pass-Through
Entity Tax Payment Coupon .00
Connecticut Tax Registration Number (if any) Federal Employer ID Number (FEIN)
Pass-through entity name
Address (number and street) PO Box
City, town, or post office State ZIP code Payment amount due
M M - D D - Y Y Y Y
(Rev. 01/26)
Department of Revenue Services

State of Connecticut

PO Box 2965

Hartford CT 06104-2965
PET ES 0126W 01 9999
Form CT-PET ES
2026 Estimated Connecticut

Pass‑Through Entity Tax
Payment Coupon
For Taxable

Year Ending 
 

Department of Revenue Services

State of Connecticut
Please note that each form is year specific. To prevent any delay in processing your return, the correct year's form must be submitted to the Department of Revenue Services (DRS).
Type of PE:
Limited liability partnership (LLP) Limited partnership (LP) General partnership (GP)
S corporation Partnership (LLC treated as a partnership)
This coupon MUST be filed electronically!
DO NOT MAIL paper coupon to DRS.
CT-PET ES - Tax Payment Coupon Instructions
Who Must File: Every pass‑through entity (PE) that is opting to pay the pass‑through entity tax and is required to make estimated payments should file this coupon.
Who is Required to Make Estimated Payments: Every PE whose
2026 required annual payment is greater than or equal to $1,000 is required to make estimated payments. A PE's required annual payment for the 2026 taxable year is the lesser of:

• 90% of the PE Tax shown on Part 1, Schedule A, Line 2 of the return for the current taxable year, or, if no return is filed, 90% of the PE Tax for such year; or
• 100% of the PE Tax shown on Part 1, Schedule A, Line 2 of the return for the previous taxable year, if the previous taxable year was a taxable year of 12 months and if the PE filed a return for the previous income year.

Quarterly Payment Amount: Each quarterly estimated payment should equal 25% of the required annual payment.
When to File: Estimated payments are due on or before the
15th day of the fourth, sixth and ninth months of the taxable year and the fifteenth day of the first month of the next succeeding taxable year (for calendar year filers, April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027).
This coupon must be filed and paid electronically. Only taxpayers that receive a waiver from electronic filing from DRS may file paper estimated payment coupons. Form DRS‑EWVR, Electronic Filing and Payment Waiver Request, can be found on the electronic filing information website at portal.ct.gov/DRS.
If you received a waiver from the electronic filing and payment requirement from DRS, complete these payment coupons in blue or black ink only. Make checks payable to Commissioner of Revenue Services, and mail to the address at the top of the coupon. To ensure payment is applied to the correct account, write "2026 CT‑PET ES" and the PE's FEIN on front of the check.
Interest: A PE may be charged interest if it does not pay enough tax by any installment due date. This is true even if the PE is due a refund when it files its return. Interest is calculated separately for each installment. Therefore, a PE may owe interest for an earlier installment even if the PE paid enough tax later to make up for the underpayment. Interest at 1% per month or fraction of a month will be added to the tax due until the earlier of March 15, 2027, or the date on which the underpayment is paid.
Visit us at portal.ct.gov/DRS for more information.