CT-PET EXT: Application for Extension of Time to File Connecticut Pass-Through Entity Tax Return (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Form CT-PET EXT requests a six-month extension to file the 2024 Connecticut Pass-Through Entity Tax Return and furnish Schedule CT K-1 to members. It reports the entity’s tax liability, estimated payments, prior-year overpayment applied, and amount due with the request. It does n
Who files this form
Partnerships and S corporations use Form CT-PET EXT to request a six-month extension to file Form CT-PET, Connecticut Pass-Through Entity Tax Return. It also requests the same extension to furnish Schedule CT K-1 to members.
A federal extension does not automatically extend the Connecticut filing deadline. If you have not filed federal Form 7004, you must explain the reasonable cause for your Connecticut extension request.
When it's due
- 2024 calendar-year extension request: File Form CT-PET EXT on or before March 15, 2025, as printed on the form. If the due date falls on a Saturday, Sunday, or legal holiday, filing by the next business day is considered timely.
- 2024 calendar-year extended deadline: The requested six-month extension runs to September 15, 2025, for filing Form CT-PET and furnishing Schedule CT K-1 to members.
This extension does not extend the time to pay. Pay the amount shown on Line 3 by the original return due date.
What you'll need
Have the following information ready:
- The pass-through entity’s name, address, entity type, Federal Employer ID Number (FEIN), and Connecticut Tax Registration Number.
- Your 2024 tax liability, which you may estimate.
- Estimated payments made during the taxable year and any prior-year overpayment applied.
- Whether federal Form 7004 was filed. If it was not, an explanation of why you need the Connecticut extension.
- Taxable-year dates if you are not filing for the calendar year.
- General partner or corporate officer signature information, title, date, and telephone number, plus paid preparer information if applicable.
- Bank account or credit/debit card information for your chosen electronic payment method.
How to file
File and pay electronically. Do not mail a paper return to DRS.
Complete the payment calculation:
- Enter your 2024 tax liability on Line 1. You may estimate it. If no tax is due, enter “0.”
- Enter estimated payments and the prior-year overpayment applied on Line 2.
- Subtract Line 2 from Line 1 and enter the result on Line 3. If the result is less than zero, enter “0.”
To file through myconneCT, go to portal.ct.gov/DRS-myconneCT. Log in, find your tax account on the Summary screen, select File an Extension, choose your payment method, and file Form CT-PET EXT. The form says an electronic payment must be made at that time when filing through myconneCT.
Payment options include:
- Direct payment: Authorize a withdrawal from a checking or savings account on a date you select, up to the due date.
- Credit or debit card: A convenience fee applies. You can review the fee and cancel the transaction. Payment is effective on the date you make the charge.
Keep the confirmation number and a copy of the return for your records.
Common mistakes
- Using the wrong year’s form. Forms are year-specific. Submit the correct year to avoid processing delays.
- Leaving Line 1 blank. An amount is required, even if it is zero.
- Treating a filing extension as a payment extension. Unpaid tax may be subject to interest and penalties.
- Assuming a federal extension covers Connecticut. It does not automatically extend the Connecticut filing date.
- Mailing a paper return or paying nonelectronically. Electronic filing and payment are required, and penalties apply for failing to pay electronically.
- Letting online banking send a check. Verify that your financial institution sends an electronic funds transfer (EFT), not a check.
Questions people ask
Do I need to explain why I want an extension?
Not if you already filed federal Form 7004 for the entity. If you did not, you must explain the reasonable cause for your Connecticut request.
Will DRS confirm that my extension was approved?
DRS will notify you only if the extension request is denied.
Can I use this form to get more time to pay?
No. Form CT-1127, Application for Extension of Time for Payment of Income Tax, must be filed to extend the due date for a payment due with this extension.
What happens if I pay late?
In general, unpaid tax accrues interest at 1% per month or fraction of a month until paid in full. The late payment penalty is 10% of the tax not paid by the original return due date.
Can there be a late filing penalty if no tax is due?
Yes. The Commissioner of Revenue Services may impose a $50 penalty for late filing of a return or report required by law, even if no tax is due.