Connecticut C Corporation Tax Deadlines 2026
Complete guide to C Corporation filing dates, extensions, estimated payment schedules, and required forms in Connecticut for the 2026 tax year. Connecticut imposes a state income tax, so C Corporation entities must file both federal and state returns.
Connecticut C Corporation filing deadline
CT corporation business tax returns due May 15 for calendar-year filers.
Due: May 15, 2026
Extension: Nov 15, 2026
Form: Form CT-1120
Estimated payments
Quarterly estimated payment dates: Apr 15, 2026, Jun 15, 2026, Sep 15, 2026, Dec 15, 2026.
Due: Apr 15, 2026
Connecticut C Corporation Tax Calendar at a Glance
| Event | Date |
|---|---|
| Filing deadline | May 15, 2026 |
| Extension deadline | Nov 15, 2026 |
| Q1 estimated payment | Apr 15, 2026 |
| Q2 estimated payment | Jun 15, 2026 |
| Q3 estimated payment | Sep 15, 2026 |
| Q4 estimated payment | Dec 15, 2026 |
FAQ
When is the C Corporation tax filing deadline in Connecticut for 2026?
The Connecticut C Corporation tax return is due May 15, 2026 for the 2026 tax year. An extension is available until Nov 15, 2026.
Does Connecticut require C Corporation estimated tax payments?
Yes, Connecticut requires estimated tax payments for C Corporation entities. The quarterly due dates are: Apr 15, 2026, Jun 15, 2026, Sep 15, 2026, Dec 15, 2026. Penalties may apply if you underpay or miss a deadline.
What form do I file for a C Corporation in Connecticut?
C Corporation entities in Connecticut file using Form Form CT-1120. You can download the form from Connecticut Department of Revenue Services at https://portal.ct.gov/DRS.
Can I get an extension for my Connecticut C Corporation tax return?
Yes. Connecticut allows an extension for C Corporation returns until Nov 15, 2026. Note that an extension gives you more time to file, not more time to pay — any tax owed is still due by the original deadline of May 15, 2026.
What are the penalties for filing late in Connecticut?
Connecticut typically charges a failure-to-file penalty (usually 5% of unpaid tax per month, up to 25%) and a failure-to-pay penalty (usually 0.5-1% per month). Interest also accrues on unpaid balances. Filing for an extension by the original deadline avoids the failure-to-file penalty but not the failure-to-pay penalty.
Where can I file Connecticut C Corporation taxes?
File through Connecticut Department of Revenue Services. Visit https://portal.ct.gov/DRS for e-filing options, downloadable forms, and payment portals.
Connecticut Estimated Tax Payments
View the full quarterly estimated payment schedule for Connecticut, including all entity types and payment methods.
View Connecticut estimated payments →