Connecticut Release Instructions for Reporting Income for Tax-Exempt Instruments

December 10, 2018 Jesse Rooney

Connecticut recently released instructions and specifications for reporting income from tax-exempt instruments.  The specifications themselves have not changed, but the instructions for reporting have been revised as detailed below:

  • The address for sending reports has not changed, but the reports should now be sent to the attention of “2018 TEI Data Submissions.” Similarly, the contact email address has been revised to  In prior years the reports and contact email were sent to the attention of a specific individual;
  • Reporting is now required on payments made to payees who either have a Connecticut address or those known to the payor as having a Connecticut tax obligation. In prior years the reporting obligation was based on address alone;
  • Connecticut now requires reporting the percentage of income exempt from Connecticut taxation. In prior years the breakdown was based on the percentage of income derived from specific jurisdictions.

Reporting is due by January 31, 2019, but there is an automatic extension until April 30.  An extension can be requested.  These due dates have not changed from tax year 2017 reporting.

To review the webpage for tax-exempt income reporting, please follow this link.

To review “Specifications for Submission of 2018 State and Local Government Tax Exempt Income (TEI) Information” (AU-408), please follow this link.

To review “Transmittal Form for Submission of State and Local Government Tax Exempt Income (TEI) Information” (AU-409), please follow this link.

About the Author

Jesse Rooney is a Regulatory Analysis Counsel at Sovos. His research focuses on AEOI, ACA, information return, and sales tax issues. Mr. Rooney received his B.A. from Framingham State University and his J.D. from the University of Massachusetts School of Law. He is licensed to practice in Massachusetts.

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