Schedule CT-PE: Pass-Through Entity Tax Credit (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Schedule CT-PE computes your total Connecticut pass-through entity tax credit for 2025. It lists the identifying number of each pass-through entity, trust, or estate and the credit amount allocated to you.
Who files this form
Schedule CT-PE reports pass-through entity (PE) tax credits allocated to individuals, trusts, and estates. Credits may be reported to you by a pass-through entity or by a trust or estate.
If you claim the credit, you must attach Schedule CT-PE to your return or the credit will be disallowed.
What you'll need
Use the following information to complete your 2025 Schedule CT-PE:
- Schedule CT K-1, Part 4, Line 1, or Schedule CT-1041 K-1, Part 4, showing the PE tax credit allocated to you.
- The federal employer identification number (FEIN) of each pass-through entity, or of the trust or estate that reported the credit.
- Your name and Social Security number, plus your spouse’s name and Social Security number for a joint return. Trusts and estates provide their name and FEIN instead.
- Additional sheets if you need more space to list credits.
How to file
- Complete the form in blue or black ink.
- On Lines 1a through 1e, enter each entity’s FEIN in Column A and the credit allocated to you in Column B. If a trust or estate reported the credit, use that trust’s or estate’s FEIN.
- If you need additional sheets, attach them and enter their total PE tax credits on Line 1f.
- Add Lines 1a through 1f, Column B, and enter the total on Line 1.
- Transfer Line 1 to your 2025 Form CT-1040, Line 20c; Form CT-1040NR/PY, Line 22b; or Form CT-1040X, Line 22c. Trusts and estates use Line 1 to complete Form CT-1041 and Schedule CT-1041FA, Part 2.
- Attach Schedule CT-PE to your return. Do not use staples.
The supplied text does not provide a mailing address or e-filing instructions.
Common mistakes
- Leaving out the schedule: You must attach Schedule CT-PE to your return or the credit will be disallowed.
- Using the wrong year’s form: Use the 2025 form for tax year 2025. The form warns that using the wrong year’s form can delay processing.
- Using another ink color: Complete the form in blue or black ink only.
- Using staples: The form says not to use staples.
Questions people ask
Where do I find my PE tax credit amount?
The amount allocated to you is reported on Schedule CT K-1, Part 4, Line 1, or Schedule CT-1041 K-1, Part 4.
Which FEIN should I enter if my credit comes from a trust or estate?
Enter the FEIN of the trust or estate that reported the credit on Schedule CT-1041 K-1.
What if I have more credits than fit on Lines 1a through 1e?
Attach additional sheets and enter the total PE tax credits from those sheets on Line 1f. Include that amount when calculating Line 1.
How do trusts and estates use the total credit?
Trusts and estates use the amount on Line 1 to complete Form CT-1041 and Schedule CT-1041FA, Part 2.