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IRSEmployment & Payroll Tax (940/941 Series)

Official form guide

Form CT2: CT-2

Form CT-2 is a corporate tax filing used to report Connecticut corporate income tax liability. File it when a corporation is required to pay Connecticut tax for a tax year.

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Form Overview

IRS Form CT2 - CT-2

Form CT-2 is a corporate tax filing used to report Connecticut corporate income tax liability. File it when a corporation is required to pay Connecticut tax for a tax year.

The form captures total revenue, Connecticut‑source income, allowable deductions, tax credits, and the resulting tax owed.

Risk Radar

Scan points
  • 1A single mis‑allocated income figure can trigger a penalty and interest.
  • 2Incorrect allocation of Connecticut‑source income
  • 3Omitting required credits
  • 4Mismatched totals with federal return
  • 5Missing signature or date

Plain English

If your business is a corporation that earned money in Connecticut, you use this form to tell the state how much tax you owe. It gathers your income, deductions, and credits for the year and calculates the tax due.

Submission Date

  • Filing date: 2026-03-03 09:10:42
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

income taxliabilityincomemoney

Hover a term to preview the meaning.

What this form is for

  • Use CT‑2 when filing Connecticut corporate income tax.
  • Do not use for personal or partnership returns.
  • If the corporation is a nonprofit, see CT‑112.

Form selector

Use this form or another form?

Non‑resident corporation with Connecticut source income

Simplified reporting for non‑residents

✓ Verify residency status before filing

CT‑2A

Small corporation with gross receipts under $250,000

Streamlined form

✓ Confirm eligibility thresholds

CT‑2S

Deadline or filing window

The filing deadline is the 15th day of the fourth month after the corporation’s fiscal year end. If that day falls on a weekend or legal holiday, the deadline moves to the next business day. Extensions may be requested using Form CT‑EX, but any tax due must still be paid by the original deadline to avoid penalties.

  • —Connecticut taxable income | Federal taxable income – non‑CT adjustments | CT taxable income | Verify adjustments are supported by documentation

Checklist

What you need before filling it out

1

Total revenue

Sales invoices, bank statements · Income section of Form 1120

⚠ Often rounded incorrectly✕ High
2

Deductions

Expense receipts, payroll records · Deduction schedule

⚠ Missing receipts✕ Medium
3

Credits

Credit certificates, prior year carryovers · Credit worksheet

⚠ Misapplied credit amounts✕ High
4

Tax payment

Check or electronic payment confirmation · Payment voucher

⚠ Payment not attached✕ High

Before you submit

  1. 1Confirm form edition matches tax year
  2. 2Reconcile totals with federal Form 1120
  3. 3Verify all Connecticut adjustments are documented
  4. 4Calculate tax using the current rate schedule
  5. 5Attach required payment voucher or refund request
  6. 6Include corporate officer signature and date
  7. 7Use correct mailing address or upload to CT DRS portal
  8. 8Retain a copy of the filed form and supporting docs
  9. 9Check that any required schedules are included
  10. 10Confirm electronic submission receipt (if filed online)
  11. 11Ensure payment (if any) is post‑dated correctly

How to file this form

  1. 1Log in to the Connecticut DRS portal or obtain paper form CT‑2.
  2. 2Enter federal taxable income from Form 1120.
  3. 3Apply Connecticut adjustments for income, deductions, and credits.
  4. 4Compute tax using the current corporate tax rate.
  5. 5Review all calculations against source documents.
  6. 6Sign the form electronically or by hand.
  7. 7Submit electronically or mail to the DRS processing center.
  8. 8Save the confirmation page or certified mailing receipt.

Known limitations

  1. 1Form instructions may lag behind tax law changes.
  2. 2Electronic portal may experience downtime during peak filing season.
  3. 3State tax rate tables are updated annually; verify the correct year.
  4. 4Some credits require separate attachment forms not listed on CT‑2.

Field map

Compact field-by-field guide

7 fields

Employer Info

1 items

Employer Name and EIN

Full legal name and Employer Identification Number.

Requiredtext

Quarter

1 items

Reporting Quarter

Select the calendar quarter this return covers.

Requiredselect

Wages

1 items

Total Wages and Tips

Sum of all wages, tips, and other compensation paid to employees during the quarter.

Requiredamount

Withholding

1 items

Federal Income Tax Withheld

Total federal income tax withheld from employee paychecks.

Requiredamount

SS & Medicare

1 items

Social Security and Medicare Wages

Wages subject to Social Security tax (capped) and Medicare tax (uncapped).

Requiredamount

Deposit

1 items

Deposit Schedule

Indicate your deposit schedule: monthly, semiweekly, or next-day rule if over $100k.

Requiredselect

Signatures

1 items

Authorized Officer Signature

Must be signed by an authorized officer or agent of the employer.

Requiredsignature
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Current form status
IRS

Form CT‑2 is currently active for tax years beginning on or after January 1, 2023. Check the Connecticut DRS website for any interim revisions.

What changed or needs a fresh check

  • Edition date – verify the form is the 2023 edition or later
  • Fee – confirm any payment amount required
  • Mailing address – use the current DRS processing center address
  • Electronic filing portal URL – ensure you are on the official CT DRS site
  • Signature line – check for required corporate officer signature

Form Preview

Form CT2 page 1

Page 1

Form CT2 page 2

Page 2

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Quick Facts

All Connecticut‑registered corporations, including S‑corporations, that have Connecticut taxable income must file.
The form captures total revenue, Connecticut‑source income, allowable deductions, tax credits, and the resulting tax owed.
Typically due the 15th day of the fourth month after the close of the corporation’s fiscal year (usually April 15 for calendar‑year filers).
Submit the completed form to the Connecticut Department of Revenue Services by mail or electronically via the CT DRS online portal.
Errors can trigger penalties, interest, or an audit, and may delay refunds or result in underpayment notices.
Gather federal tax return (Form 1120) and Connecticut adjustments, fill out the income section, apply deductions and credits, compute tax, sign, and attach payment or refund request. Review each line against source documents, then file electronically or by certified mail.

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After you file

  1. 1Store the filed copy and all supporting documents for at least seven years.
  2. 2Track the filing receipt number or certified mail tracking.
  3. 3Monitor the DRS account for acceptance notice or any follow‑up requests.
  4. 4If a refund is due, verify the refund deposit date.
  5. 5Record the payment confirmation if tax was paid with the filing.
  6. 6Update corporate accounting records with the final tax liability.
  7. 7Set a reminder for next year’s filing deadline.

Sources

  • SRCForm CT‑2 title and purposefound in Connecticut DRS form library
  • SRCFiling deadline rulederived from Connecticut tax code section 12‑610
  • SRCEligibility criterialisted in CT‑2 instructions page 1
  • SRCEdition date locationtop of the form PDF
  • SRCElectronic filing optionCT DRS website filing guide
  • SRCSignature requirementCT‑2 instruction line 9
  • SRCPayment voucher attachmentCT‑2 instruction line 12
  • SRCNot found in provided sourcespecific credit tables

Common confusion points

Connecticut source income vs. federal income

Different allocation rules

→ Cross‑check with state sourcing guidelines

Eligibility for the simplified CT‑2S form

Income threshold misread

→ Confirm gross receipts figure

Credit carryover limits

Vary by credit type

→ Review credit-specific instructions

Electronic signature acceptance

Some users think hand‑signature required

→ Verify portal acceptance criteria

Mailing address changes

DRS processing centers move

→ Use the address listed on the current form

Workflow map

Related forms and next steps

5 signals

Before

Form 1120 – Federal corporate income tax return

Current

CT2

After

Form CT‑EX – Extension request (if needed)Form CT‑R – Refund request (if overpayment)

Often used with

Schedule CT – Connecticut adjustments schedule

⚠ If something goes wrong

  • Form CT‑AR – Audit response package

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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