DRS: ICF-151


Form ICF-151, Residential Day User Fee.  Each intermediate care facility (ICF) must use form ICF-151, Residential Day User Fee Tax Return, to electronically file and pay the quarterly resident day user fee.

Due Date: The return is due on or before the last day of January, April, July, and October of each year for each calendar quarter even if no tax is due. If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.

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Connecticut business taxpayers can electronically file most Connecticut business tax returns using the Taxpayer Service Center (TSC-BUS). The TSC is an interactive tool that provides a free, fast, easy, and secure way to conduct business with DRS. Click here for more information.