DRS: CT Use Tax for Individuals


CT Use Tax for Individuals


Use Tax is the tax you are required to pay when you use a taxable good or service in Connecticut on which you did not pay sales tax to a retailer.

For the current tax year, individuals can file paper Form OP-186 or report their Use Tax electronically when filing Form CT-1040 Individual Income Tax return using one of the following online options:

·         The TSC (Taxpayer Service Center)

·         Filing from your home computer using commercially available approved software

·         Through a paid tax professional

For previous tax years, individuals can pay the CT Use Tax by using paper Form OP-186 or by amending that year’s income tax return online by filing the Form CT-1040X - Amended Income Tax Return for Individuals using the TSC.

More information on electronic filing is available here.


Use Tax information is available in the IP 2016 (19) Q&A on the Connecticut Individual Use Tax.

If you require personal tax preparation advice, contact a qualified tax professional.