Connecticut Business Tax Extension

Connecticut Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary / Estate / Trust

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Connecticut Quick Reference
LLC / Partnership • Business Tax Extension
State Connecticut (CT)
Entity Type LLC / Partnership
Extension ✓ Auto with Federal
Federal Form IRS Form 7004
State Form Form CT-1065/CT-1120SI EXT (payment only)
Original Deadline March 16, 2026
Extended Deadline September 15, 2026

Connecticut Business Tax Extension – LLC / Partnership

Form CT-1065/CT-1120SI EXT  •  LLC / Partnership
Original deadline: March 16, 2026 Extended to: September 15, 2026 Extension: 6 months automatic

Connecticut LLC & Partnership Tax Extension

Connecticut LLCs and partnerships file their returns with the Connecticut Department of Revenue Services. Connecticut mirrors the federal extension schedule–once your IRS Form 7004 is approved, the state automatically grants a corresponding 6-month filing extension with no additional paperwork required.

Original Deadline March 16, 2026
Extended Deadline September 15, 2026
Tax Still Due March 16 – The extension covers your filing deadline only. Any Connecticut pass-through entity tax owed must be remitted by March 16, 2026 to avoid penalties and interest.

How the Extension Works

File IRS Form 7004 before March 16, 2026 (the March 15 original deadline shifts one day because it falls on a Sunday in 2026). Connecticut automatically recognizes an approved federal extension–no separate state form is required. Submit any Connecticut tax owed using Form CT-1065/CT-1120SI EXT or pay online by the original due date. File your completed Connecticut LLC or partnership return by September 15, 2026.

Connecticut’s Pass-Through Entity (PTE) Tax allows eligible LLCs and partnerships to elect to pay state income tax at the entity level. If your LLC has made this election, ensure the full PTE tax amount is remitted by March 16, 2026 to preserve the federal deduction benefit.

Best Practices

  • File IRS Form 7004 before March 16, 2026 to activate your automatic Connecticut extension–no separate state form needed.
  • Remit any Connecticut LLC or partnership tax with Form CT-1065/CT-1120SI EXT by March 16, 2026.
  • Use the Connecticut DRS online portal for immediate electronic payment confirmation.
  • File your completed Connecticut LLC or partnership return by September 15, 2026.

Working with a Tax Professional

LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Connecticut return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Connecticut return by September 15, 2026

Connect with a TaxPro →

How to Pay

Connecticut requires online payment for tax amounts of $750 or more. Submit electronically via the Connecticut Online Tax Extension Payment portal. For amounts under $750, complete Form CT-1065/CT-1120SI EXT and mail with your payment.

Online – Required $750+

Connecticut Online Payment Portal

Submit electronically through the Connecticut Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

Form CT-1065/CT-1120SI EXT by Check

Download Form CT-1065/CT-1120SI EXT and mail with your check or money order. Include your EIN and tax year on the check.

Department of Revenue State of Connecticut
P.O. Box 2934
Hartford, CT 06104-2934

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to File$50 or 10% of the tax due, whichever is greater
Failure to Pay$50 or 10% of the tax due, whichever is greater

LLC / Partnership Quick Reference

State AbbreviationCT
Entity TypeLLC / Partnership
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineMarch 16, 2026
Extended Filing DeadlineSeptember 15, 2026
Payment DueMarch 16, 2026 (100% of tax owed)
Payment FormForm CT-1065/CT-1120SI EXT
Online PaymentConnecticut Online Tax Extension Payment
State AgencyConnecticut Department of Revenue Services
Failure to File Penalty$50 or 10% of the tax due, whichever is greater
Failure to Pay Penalty$50 or 10% of the tax due, whichever is greater

Connecticut Business Tax Extension – S Corporation

Form CT-1065/CT-1120SI EXT  •  S Corporation
Original deadline: March 16, 2026 Extended to: September 15, 2026 Extension: 6 months automatic

Connecticut S Corporation Tax Extension

Connecticut S corporations file with the Connecticut Department of Revenue Services. Connecticut piggybacks on the federal extension process–an approved IRS Form 7004 automatically extends your Connecticut S corporation filing deadline by 6 months, with no separate state application needed.

Original Deadline March 16, 2026
Extended Deadline September 15, 2026
Payment Due March 16 – Connecticut’s filing extension does not defer your tax obligation. The full balance of S corporation tax owed must be paid by March 16, 2026 to avoid late-payment penalties.

How the Extension Works

Connecticut S corporations share the same extension process as partnerships–file IRS Form 7004 before March 16, 2026 and Connecticut automatically honors the extension. Note that March 15 falls on a Sunday in 2026, shifting the original due date to March 16. Use Form CT-1065/CT-1120SI EXT to submit any payment due, then file the completed return by September 15, 2026.

Connecticut also imposes a Business Entity Tax (BET) on S corporations. If your entity owes the BET, it must be paid by the original March 16 due date regardless of any filing extension in place.

Best Practices

  • Secure your federal extension by filing IRS Form 7004 before March 16, 2026–Connecticut’s state extension follows automatically.
  • Pay any S corporation tax due with Form CT-1065/CT-1120SI EXT by March 16, 2026.
  • Make payments electronically through the Connecticut DRS online portal for same-day processing.
  • Submit your completed Connecticut S corporation return by September 15, 2026.

Working with a Tax Professional

S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Connecticut return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Connecticut return by September 15, 2026

Connect with a TaxPro →

How to Pay

Connecticut requires online payment for tax amounts of $750 or more. Submit electronically via the Connecticut Online Tax Extension Payment portal. For amounts under $750, complete Form CT-1065/CT-1120SI EXT and mail with your payment.

Online – Required $750+

Connecticut Online Payment Portal

Submit electronically through the Connecticut Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

Form CT-1065/CT-1120SI EXT by Check

Download Form CT-1065/CT-1120SI EXT and mail with your check or money order. Include your EIN and tax year on the check.

Department of Revenue State of Connecticut
P.O. Box 2934
Hartford, CT 06104-2934

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to File$50 or 10% of the tax due, whichever is greater
Failure to Pay$50 or 10% of the tax due, whichever is greater

S Corporation Quick Reference

State AbbreviationCT
Entity TypeS Corporation
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineMarch 16, 2026
Extended Filing DeadlineSeptember 15, 2026
Payment DueMarch 16, 2026 (100% of tax owed)
Payment FormForm CT-1065/CT-1120SI EXT
Online PaymentConnecticut Online Tax Extension Payment
State AgencyConnecticut Department of Revenue Services
Failure to File Penalty$50 or 10% of the tax due, whichever is greater
Failure to Pay Penalty$50 or 10% of the tax due, whichever is greater

Connecticut Business Tax Extension – C Corporation

Form CT-1065/CT-1120SI EXT  •  C Corporation
Original deadline: April 15, 2026 Extended to: November 15, 2026 Extension: 6 months automatic

Connecticut C Corporation Tax Extension

Connecticut C corporations are subject to the Connecticut corporate income tax, administered by the Connecticut Department of Revenue Services. Connecticut grants C corporations a 7-month filing extension when a valid federal IRS Form 7004 extension is in place–moving the deadline from April 15 all the way to November 15, 2026.

Original Deadline April 15, 2026
Extended Deadline November 15, 2026
Tax Payment Required by April 15 – The extension is for filing only. Any Connecticut corporate income tax owed must be paid in full by April 15, 2026 to avoid the failure-to-pay penalty.

How the Extension Works

Connecticut C corporations that obtain a federal extension from the IRS automatically receive a corresponding state extension. Use Form CT-1120EXT to remit any Connecticut corporate tax owed by April 15, 2026. Mail payments to: Department of Revenue State of Connecticut, P.O. Box 2934, Hartford, CT 06104-2934, or pay online at the Connecticut DRS portal. Note that Connecticut grants C corporations a 7-month extension–one month longer than the 6-month extension given to pass-through entities.

Connecticut’s corporate income tax rate is 7.5% of net income apportioned to Connecticut. Make sure your quarterly estimated tax payments are current to reduce the balance due on April 15.

Best Practices

  • File IRS Form 7004 before April 15, 2026 to activate Connecticut’s automatic C corporation extension to November 15, 2026.
  • Remit Connecticut corporate tax owed with Form CT-1120EXT by April 15, 2026.
  • Pay electronically at the Connecticut DRS payment portal to avoid mailing delays and get a confirmed receipt.
  • File your completed Connecticut C corporation return by November 15, 2026.

Working with a Tax Professional

C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Connecticut return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Connecticut return by November 15, 2026

Connect with a TaxPro →

How to Pay

Connecticut requires online payment for tax amounts of $750 or more. Submit electronically via the Connecticut Online Tax Extension Payment portal. For amounts under $750, complete Form CT-1065/CT-1120SI EXT and mail with your payment.

Online – Required $750+

Connecticut Online Payment Portal

Submit electronically through the Connecticut Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

Form CT-1065/CT-1120SI EXT by Check

Download Form CT-1065/CT-1120SI EXT and mail with your check or money order. Include your EIN and tax year on the check.

Department of Revenue State of Connecticut
P.O. Box 2934
Hartford, CT 06104-2934

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to File$50 or 10% of the tax due, whichever is greater
Failure to Pay$50 or 10% of the tax due, whichever is greater

C Corporation Quick Reference

State AbbreviationCT
Entity TypeC Corporation
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineNovember 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)
Payment FormForm CT-1065/CT-1120SI EXT
Online PaymentConnecticut Online Tax Extension Payment
State AgencyConnecticut Department of Revenue Services
Failure to File Penalty$50 or 10% of the tax due, whichever is greater
Failure to Pay Penalty$50 or 10% of the tax due, whichever is greater

Connecticut Business Tax Extension – Fiduciary / Estate / Trust

Form CT-1065/CT-1120SI EXT  •  Fiduciary / Estate / Trust
Original deadline: April 15, 2026 Extended to: September 30, 2026 Extension: 6 months automatic

Connecticut Fiduciary Tax Extension

Connecticut estates and trusts file fiduciary income tax returns with the Connecticut Department of Revenue Services. Connecticut honors the federal extension schedule–an approved IRS Form 8868 extension automatically extends the Connecticut fiduciary return deadline to September 30, 2026, with no separate state filing required.

Original Deadline April 15, 2026
Extended Deadline September 30, 2026
Taxes Owed Due April 15 – An extension does not postpone the obligation to pay. Any Connecticut fiduciary income tax owed must be remitted by April 15, 2026 to avoid penalties and interest charges.

How the Extension Works

File IRS Form 8868 with the IRS before April 15, 2026. Once the federal extension is approved, Connecticut automatically extends the fiduciary return filing deadline to September 30, 2026. If tax is owed, pay using the Application for Extension of Time to File Connecticut Income Tax Return for Trusts and Estates or through the Connecticut DRS online portal by April 15, 2026.

Connecticut fiduciary returns are filed on Form CT-1041. If the estate or trust has both resident and nonresident beneficiaries, Connecticut requires careful income allocation to each party. Consult a licensed Connecticut tax professional to ensure proper sourcing and withholding compliance.

Best Practices

  • File IRS Form 8868 before April 15, 2026 to secure your automatic Connecticut fiduciary extension to September 30, 2026.
  • Remit all Connecticut fiduciary income tax owed by April 15, 2026 using the CT-1041 extension payment form.
  • Pay electronically through the Connecticut DRS payment portal for a timestamped confirmation.
  • File your completed Connecticut fiduciary return (Form CT-1041) by September 30, 2026.

Working with a Tax Professional

Fiduciary / Estate / Trust returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Connecticut return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Connecticut return by September 30, 2026

Connect with a TaxPro →

How to Pay

Connecticut requires online payment for tax amounts of $750 or more. Submit electronically via the Connecticut Online Tax Extension Payment portal. For amounts under $750, complete Form CT-1065/CT-1120SI EXT and mail with your payment.

Online – Required $750+

Connecticut Online Payment Portal

Submit electronically through the Connecticut Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

Form CT-1065/CT-1120SI EXT by Check

Download Form CT-1065/CT-1120SI EXT and mail with your check or money order. Include your EIN and tax year on the check.

Department of Revenue State of Connecticut
P.O. Box 2934
Hartford, CT 06104-2934

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to File$50 or 10% of the tax due, whichever is greater
Failure to Pay$50 or 10% of the tax due, whichever is greater

Fiduciary / Estate / Trust Quick Reference

State AbbreviationCT
Entity TypeFiduciary / Estate / Trust
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineSeptember 30, 2026
Payment DueApril 15, 2026 (100% of tax owed)
Payment FormForm CT-1065/CT-1120SI EXT
Online PaymentConnecticut Online Tax Extension Payment
State AgencyConnecticut Department of Revenue Services
Failure to File Penalty$50 or 10% of the tax due, whichever is greater
Failure to Pay Penalty$50 or 10% of the tax due, whichever is greater

Extended? Your Connecticut Business Return Deadline Is Coming Up.

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