SCorpDesk / 2026 S-Corp & QBI Guides / Connecticut (CT) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Connecticut (CT) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Connecticut?
In Connecticut (CT), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553. For the Pass-Through Entity Tax (PTET) deduction: 6.99% Mandatory/Elective CT Pass-Through Entity Tax. Entity-level franchise/minimum tax: No Separate S-Corp Franchise Tax.
In Connecticut (CT), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553. For the Pass-Through Entity Tax (PTET) deduction: 6.99% Mandatory/Elective CT Pass-Through Entity Tax. Entity-level franchise/minimum tax: No Separate S-Corp Franchise Tax.
Open Connecticut 2026 S-Corp & 20% Permanent QBI Calculator
2026 Connecticut (CT) S-Corporation Statutory Tax Matrix
| Connecticut S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 |
| Pass-Through Entity Tax (PTET) Election | 6.99% Mandatory/Elective CT Pass-Through Entity Tax |
| Annual Minimum / Franchise Tax | No Separate S-Corp Franchise Tax |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Connecticut require a separate state S-Corp election in 2026?
For Connecticut (CT): Recognizes Federal Form 2553.
What is the Connecticut S-Corp franchise or minimum tax for 2026?
In Connecticut: No Separate S-Corp Franchise Tax.