Connecticut DRS Form Instructions

Form CT-PET EXT — Application for Extension of Time to File Connecticut Pass-Through Entity Tax Return

Official textportal.ct.gov
  1. 2025 tax liability: You may estimate this amount. An amount must be entered on Line 1.

If no tax is due, enter zero "0." … 1. .00

  1. Estimated payments made during taxable year, overpayment applied from prior year, and refundable . credit … 2. .00
  2. Amount due with this form. Subtract Line 2 from Line 1. If less than zero, enter zero "0." …  3. .00

Form CT-PET EXT
Application for Extension of Time to File

Connecticut Pass-Through Entity Tax Return

Department of Revenue Services

State of Connecticut
(Rev. 12/25)

# PETEXT 1225W 01 9999

See instructions on back before completing this application.
I request a six-month extension of time to September 15, 2026, to file Form CT-PET, Connecticut

Pass-Through Entity Tax Return, and the same extension of time to furnish Schedule CT K-1, Member's Share of

Certain Connecticut Items, to members for calendar year 2025, or until (MM-DD-YYYY) for taxable year ending  (MM-DD-YYYY) A federal extension has been requested on federal Form 7004, Application for an Automatic Extension of Time to

File Certain Business Income Tax, Information, and Other Returns, for calendar year 2025 or taxable year beginning (MM-DD-YYYY) and ending (MM-DD-YYYY). If a federal extension has not been filed, explain why you are requesting the Connecticut extension:
Check here
This is not an extension of time to pay your tax.
Payment must be included if any tax is due or interest and penalties may apply. An extension granted by the Internal Revenue Service does not automatically extend the Connecticut filing date. See instructions.

# Type of PE

Notification will be sent only if the extension request is denied.
You are required to file this form and remit payments electronically. See instructions on reverse side for filing form and payment options.
Declaration: I declare under the penalty of law that I have examined this return and, to the best of my knowledge and belief, it is true, complete, and correct.

I understand the penalty for willfully delivering a false return or document to the Department of Revenue Services (DRS) is a fine of not more than $5,000, imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.
Sign
Here
Keep a copy of this return for your records.
This return MUST be filed electronically!
DO NOT MAIL paper tax return to DRS.


This return MUST be filed electronically!
DO NOT MAIL paper tax return to DRS.

Name of pass-through entity (PE) Federal Employer ID Number (FEIN)

Number and street PO Box Connecticut Tax Registration Number City, town, or post office State ZIP code Signature of general partner or corporate officer Title Date (MM-DD-YYYY) Telephone number

# When to File Form CT-PET EXT

If you are filing a calendar-year Form CT-PET, file Form CT-PET EXT on or before March 15, 2026. If the due date falls on a Saturday, Sunday, or legal holiday, the return will be considered timely filed if filed by the next business day. If you are filing Form CT-PET for a taxable year other than the calendar year, file Form CT-PET EXT on or before the fifteenth day of the third month following the close of the taxable year.
We will notify you only if the extension request is denied.
Form CT-PET  EXT only extends the time to file Form CT‑PET and the time to furnish Schedule CT K‑1 to members.
Form CT-PET EXT does not extend the time to pay the amount of tax due.
Form CT-1127, Application for Extension of Time for Payment of Income Tax, must be filed to extend the due date for any payment due with this extension.

Form CT-PET EXT (Rev. 12/25)

# Electronic Payment Options

If you file Form CT-PET EXT using myconneCT at portal. ct.gov/DRS-myconneCT you must make an electronic payment at that time. After logging in to myconneCT, find your tax account on the Summary screen, select the File an Extension link, choose your payment method, and file Form CT-PET EXT.
• Pay by Direct Payment: Using this option authorizes DRS to electronically withdraw a payment from your bank account (checking or savings) on a date you select up to the due date.

  • Pay by Credit Card or Debit Card: You may elect to pay your tax liability using a credit card (American Express®, Discover®, MasterCard®, VISA®) or comparable debit card. A convenience fee will be charged by the credit card service provider. You will be informed of the amount of the fee and may elect to cancel the transaction. Your payment will be effective on the date you make the charge.

At the end of the transaction, you will be given a confirmation number for your records. Tax not paid on or before the due date will be subject to penalty and interest.

# Interest and Penalty

In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return. Interest is computed on the underpayment of tax at the rate of 1% per month or fraction of a month until the tax is paid in full.

Late Payment Penalty
The penalty for underpayment of tax is 10% of the tax not paid on or before the original due date of the return.

Late Filing Penalty
If no tax is due, the Commissioner of Revenue Services may impose a $50 penalty for the late filing of any return or report that is required by law to be filed.

# Electronic Payment Penalties

The following graduated penalty amounts will apply if you fail to remit payments electronically:

  • First offense - 10% penalty on the amount of the tax payment, but not more than $2,500;
  • Second offense - 10% penalty, but not more than $10,000; and
  • Third and subsequent offenses - 10% penalty.

When initiating a payment through your financial institution's online banking system you must verify that your financial institution is sending an EFT, not a check.

Source: view the official PDF

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