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TPG-195, Notice, Connecticut Business Entity Tax Registration Notice, 09/2016. OP-424, Form & Instr. Business Entity Tax Return, 09/2018 The BET applies to those business types listed above if the entity was: 1. Formed under Connecticut. Enter a 1 or a 2 in the field Form OP 1=paper file, 2= file The tax is due on April 15 of every odd year (2015, 2017, and so on). You can pay the tax online at the DRS website or on paper using Form OP-424, Instructions - tax.ny.gov/pdf/current_forms/it/it203_fill_in.pdf Connecticut OP-424 - Mail to: Department of Revenue Services.Failure to file Form OP-424 and pay the. BET when due subjects the business to a. $50 late payment penalty. Interest accrues on any portion of the unpaid tax at To add Form OP-424, choose File > Client Properties > Connecticut tab, and check the Beginning 1/1/2017 - Ending 12/31/2018, April 15, 2019, $250. Form CT-1120 General Instructions 11 2017, interest on the underpayment of estimated taxes Form OP-424, Business Entity Tax Return. A limited. The final BET return includes the 2017 and 2018 taxable years. If a business entity has already filed its 2017/2018 BET return and paid the $250 due, the