CT-PET ES: Estimated Connecticut Pass-Through Entity Tax Payment Coupons (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-PET ES is the 2025 estimated Connecticut pass-through entity tax payment coupon. It identifies the entity, taxable year ending date, and payment amount due. The coupon must be filed and paid electronically unless the entity receives a waiver from DRS.
Who files this form
A pass-through entity (PE) that opts to pay Connecticut pass-through entity tax and is required to make estimated payments should file Form CT-PET ES.
For tax year 2025, estimated payments are required if the PE’s required annual payment is $1,000 or more. The required annual payment is the lesser of:
- 90% of the PE tax shown on Part 1, Schedule A, Line 2 of the current-year return, or 90% of the tax for that year if no return is filed.
- 100% of the PE tax shown on Part 1, Schedule A, Line 2 of the previous-year return, if that year covered 12 months and the PE filed a return for that year.
When it's due
For calendar-year filers, the estimated payment deadlines for tax year 2025 are:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
What you'll need
Have the following information ready to complete the coupon:
- PE name, mailing address and entity type.
- Federal Employer ID Number (FEIN).
- Connecticut Tax Registration Number, if any.
- Taxable year ending date.
- Payment amount.
To calculate the required annual payment, use the current-year PE tax amount and, if eligible to use it, the previous-year return’s Part 1, Schedule A, Line 2 amount.
Paper filing requires a waiver from the Department of Revenue Services (DRS). The waiver request is Form DRS-EWVR, Electronic Filing and Payment Waiver Request.
How to file
File the coupon and pay electronically. Do not mail a paper coupon unless DRS has granted you a waiver from the electronic filing and payment requirement. Electronic filing information and Form DRS-EWVR are available at portal.ct.gov/DRS.
If you have received a waiver:
- Complete the coupon in blue or black ink only.
- Make your check payable to Commissioner of Revenue Services.
- Write “2025 CT-PET ES” and the PE’s FEIN on the front of the check.
- Mail the coupon and payment to:
Department of Revenue Services
State of Connecticut
PO Box 2965
Hartford CT 06104-2965
Common mistakes
- Using the wrong year’s coupon. Each form is year-specific. Use the 2025 form for tax year 2025 to prevent processing delays.
- Mailing a paper coupon without a waiver. Electronic filing and payment are required unless DRS grants a waiver.
- Leaving identifying details off a check. If paying by check under a waiver, write “2025 CT-PET ES” and the PE’s FEIN on the front so the payment is applied to the correct account.
- Assuming a later payment or refund prevents interest. Interest is calculated separately for each installment. An earlier underpayment may still result in interest even if the PE catches up later or is due a refund.
Questions people ask
How much should each quarterly payment be?
Each quarterly estimated payment should equal 25% of the required annual payment.
Can I use the previous year’s tax to calculate my required annual payment?
The previous-year amount can be used in the comparison only if that taxable year covered 12 months and the PE filed a return for that year. The amount is 100% of the PE tax shown on Part 1, Schedule A, Line 2.
What interest applies if I underpay an installment?
Interest is 1% per month or fraction of a month. For tax year 2025, it is added to the tax due until the earlier of March 15, 2026, or the date the underpayment is paid. Interest is calculated separately for each installment.