CT-PET: Connecticut Pass-Through Entity Tax Return (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-PET is Connecticut’s optional Pass-Through Entity Tax Return for 2025. It reports pass-through entity income subject to tax, calculates tax due or overpaid, and allocates pass-through entity tax credits to members.
Who files this form
The 2025 Form CT-PET is an optional pass-through entity tax return. Complete it if your pass-through entity is making the election on the 2025 Form CT-1065/CT-1120SI.
The form lists these entity types:
- Limited liability partnership (LLP)
- Limited partnership (LP)
- General partnership (GP)
- S corporation
- LLC treated as a partnership
What you'll need
Have these records and details available to complete the form:
- The entity’s name, address, income-year dates, FEIN, and Connecticut Tax Registration Number.
- Federal Schedule K amounts and income or loss amounts from subsidiary pass-through entities, if applicable.
- Schedule CT K-1s from subsidiary entities showing Connecticut modifications, if applicable.
- Connecticut and total receipts information for allocating and apportioning income, if applicable.
- Member names, addresses, FEINs or SSNs, member type codes, distributive shares, and capital ownership percentages.
- Records of 2025 estimated payments, payments made with Form CT-PET EXT, and prior-year overpayments applied to 2025.
- Bank routing and account numbers if requesting direct deposit.
Attach statements for entries labeled “Other income (loss)” and “Other deductions” in Part 3, Schedule A, and “Other” additions or subtractions in Part 3, Schedule B. Attach supplemental member information if needed.
For an amended return, have the original or previously adjusted return and payment information available. If the reason is IRS adjustments or an amended federal return, the form asks for the date of final determination.
Common mistakes
- Using the wrong year’s form: The form warns that submitting the correct year’s form helps prevent processing delays. Use the 2025 form for the 2025 income year.
- Including CM members in Part 1, Schedule D: The form says not to include them. Column E is for resident individual (RI) members only; enter zero for other members.
- Completing Part 1, Schedule C without a resident individual member: Complete this schedule only if at least one member is an RI.
- Including penalty and interest on Line 5d: Amended filers must exclude penalty and interest from this payment amount.
- Not keeping a copy: The signature section reminds you to keep a copy of the return for your records.
Questions people ask
What tax rate does the form use?
Part 1, Schedule A, Line 2 multiplies the income or loss subject to tax on Line 1 by 6.99%. If the result is zero or less, enter zero.
What if the entity does business only in Connecticut?
In Part 2, enter 1.000000 (100%) on Line 8 and leave the other lines blank.
What can I do with an overpayment?
The form provides options to apply it to 2026 estimated PE Tax, apply it to the 2025 Form CT-1065/CT-1120SI liability, or request a refund. For a faster refund, the form recommends direct deposit using Lines 10d, 10e, and 10f. It also asks whether the refund will go to a bank account outside the U.S.
Who signs the return?
The signature section calls for the signature of a general partner or corporate officer. It also includes a paid preparer section and a yes-or-no choice allowing DRS to contact the preparer about the return.