CT-PET Supplemental Attachment: CT-PET Supplemental Attachment (Revision 2025-12)
Connecticut · Connecticut DRS · Used for tax years 2025
The 2025 Form CT-PET Supplemental Attachment provides additional space to report member information and allocate pass-through entity tax credits to members on the Connecticut Pass-Through Entity Tax Return. It records members’ income shares, tax and credit amounts, identifying in
What you'll need
Have the information requested on the attachment ready:
- The pass-through entity’s Federal Employer Identification Number (FEIN).
- Each member’s number, name, mailing address, FEIN or Social Security number, and member type code.
- Each member’s distributive share and capital ownership percentages.
- The income, loss, distributive share, and pass-through entity tax figures requested in Part 1, Schedule D.
Common mistakes
- Using the wrong year’s form. This attachment is for tax year 2025. The form warns that submitting the correct year’s form is necessary to prevent processing delays.
- Including CM members in Part 1, Schedule D. The form says not to include CM members.
- Completing Column E for members other than RI members. Column E is for RI members only.
- Entering percentages in the wrong format in Part 4. Enter distributive share and capital ownership percentages as decimals.
Questions people ask
What information does this attachment cover?
It includes Part 1, Schedule D, for allocating the PE tax credit to members, and Part 4, for member information.
How do I calculate PE income or loss subject to tax in Column G?
Add Column D and Column F.
How do I calculate the PE tax credit in Column I?
Multiply the pass-through entity tax in Column H by 87.5% (.875).
Where do the supplemental attachment totals go?
Total Columns C through I on the supplemental attachment subtotal line. Enter the total of all supplemental attachments on Part 1, Schedule D, Line 6.
Where can I find more information from DRS?
The form directs readers to portal.ct.gov/DRS.