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Penalty

Pay by Credit Card or Debit Card

You may elect to pay your Business Entity Tax liability using your

The penalty for late payment of the tax due is $50.

American Express® card, Discover® card, MasterCard® card, VISA®

Interest

card, or comparable debit card. A convenience fee based on the total

tax payment will be charged to your account by the credit card service

If the tax is not paid by the due date, interest is computed on any unpaid

provider. You will be informed of the amount of the fee and you may elect

tax at the rate of 1% per month or fraction of a month until the tax is paid

to cancel the transaction.

in full.

At the end of the transaction you will be given a conﬁ rmation number for

Signature

your records. There are three ways to pay by credit card:

This return must be signed by a general partner if the entity is a partnership,

•

or, if the entity is a limited liability company, by anyone with authority

Card;

to sign the return. If the entity is an S corporation, an ofﬁ cer must sign

•

Visit and select State Payments; or

the return.

•

Call

Ofﬁ cial

Payments

Corporation

1-800-2PAY-TAX

Waiver of Penalty

(1-800-272-9829) and follow the instructions. You will be asked to

enter the Connecticut Jurisdiction Code: 1777.

To request a penalty waiver, taxpayers must complete and submit Form

DRS-PW, Request for Waiver of Civil Penalty. Taxpayers may mail Form

Your payment will be effective on the date you make the charge.

DRS-PW to the address listed below or fax it to the Operations Bureau/

File a Paper Return

Penalty Waiver at 860-297-5727.

Mail this return to:

Department of Revenue Services

Operations Bureau/Penalty Waiver

State of Connecticut

PO Box 5089

PO Box 2936

Hartford CT 06102-5089

Hartford, CT 06104-2936

DRS will not consider a penalty waiver request unless it is accompanied

by a fully completed and properly executed Form DRS-PW. See Policy

If the return is mailed, the return must be postmarked on or before the

Statement 2014(4), Requests for Waiver of Civil Penalties.

due date.

Pay by Mail

Payment Options

Make your check payable to Commissioner of Revenue Services. To

Pay Electronically

ensure payment is applied to your account, write “Form OP-424” and the

Use the TSC to make a direct tax payment. Using this option authorizes

entity’s Connecticut Tax Registration Number on the front of your check.

DRS to electronically withdraw a payment from your bank account

Sign check and paper clip it to the front of the return. Do not send cash.

(checking or savings) on a date you select up to the due date.

DRS may submit your check to your bank electronically.

When using the TSC Direct Payment option, have your check routing

For More Information

number and account number available.

Call DRS at 1-800-382-9463 (Connecticut calls outside the Greater

If you pay electronically you must still ﬁ le your return by the due date.

Hartford calling area only) or 860-297-5962 (from anywhere), Monday

Tax not paid on or before the due date will be subject to penalty and

through Friday, 8:30 a.m. to 4:30 p.m.

interest.

TTY, TDD, and Text Telephone users only may transmit inquiries anytime

by calling 860-297-4911.

Form OP-424 (DRS/N) Back (Rev. 01/15)

Form Op-424 (Drs/n) - Business Entity Tax Return - Connecticut Department Of Revenue - 2013-2014 Page 2

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