If you believe that a penalty should be waived because the failure to pay the tax on time was due to reasonable cause and was not intentional or due to neglect, you have the right to request a penalty waiver. Interest cannot be waived. You MUST pay all tax and interest due before a penalty waiver request will be considered.

Before you submit your request for a penalty waiver, please read PS 2010(1), Requests for Waiver of Civil Penalties.

In order to request a penalty waiver, you must complete Form DRS-PW Request for Waiver of Civil Penalty and mail it along with any additional documentation to: 

Department of Revenue Services
Penalty Waiver Unit
PO Box 5089
Hartford, CT 06106