Connecticut Attorney Occupational Tax: Form 472 and the January 15 Deadline

The Connecticut attorney occupational tax is a flat $565 that every lawyer on the Superior Court roll owes each year, filed on Form 472 through the Department of Revenue Services’ myconneCT portal by January 15 for the preceding calendar year.¹ If you qualify for an exemption, you still have to file the return to claim it. Skipping the filing can cost you a penalty, interest, a lien on Connecticut real estate, and eventually suspension of your right to practice.

Who Has to File

If your name was on the roll of attorneys maintained by the Superior Court at any point during the calendar year, Form 472 is required for that year.¹ Private practice, firm associate, in-house counsel, government lawyer — the roll is what matters, not the setting. Attorneys admitted pro hac vice by a judge of the Superior, Appellate, or Supreme Court also have to file and pay for any year they practiced law in Connecticut under that admission.²

The definition of “engaged in the practice of law” is broad: giving legal advice, representing clients, drafting legal documents, and similar activities all count. If you did any legal work in Connecticut during the year, assume the filing requirement was triggered.

Exemptions You Still Have to File For

Several categories of attorneys do not owe the $565 but must still file Form 472 to claim the exemption. Believing you qualify is not a reason to skip the return.

Retired attorneys who filed a written notice of retirement with the Clerk of the Superior Court for the Hartford Judicial District.²
Attorneys whose names have been removed from the Superior Court roll.
Attorneys who served on active duty with the U.S. Armed Forces for more than six months during the calendar year, even if they also practiced during the other months.³
Attorneys who did not practice law as their occupation and earned less than $1,000 from legal work during the year. Both conditions must be true.
State employees, including judges and referees, whose legal work was performed exclusively in service of the state. The same applies to federal employees and employees of a political subdivision whose practice was limited to their government role.

The “not as an occupation” test catches people. If your employer hired you because of your law license, or your job duties involve legal analysis, you are likely practicing law as an occupation regardless of your title. A compliance role where bar admission was a hiring factor still counts.³

The tax itself is flat. There is no sliding scale and no proration. An attorney admitted in November who practiced for two months owes the same $565 as someone who practiced all twelve.⁴ It is assessed for the preceding calendar year, so the January 15, 2026 filing covers 2025 practice. Newly admitted attorneys won’t file a first return until the January after their admission year.

How to File and Pay

Electronic filing and payment through myconneCT is required for virtually all attorneys.⁵ Paper filing is allowed only if the DRS has granted you a written waiver.

Have two things on hand before you start: your Social Security Number and your Juris Number. The Juris Number is your statewide bar registration identifier, and you can look it up on the Judicial Branch website at jud.ct.gov if you don’t know it.⁶ The portal walks you through your identifying information, your exemption status (or confirmation that none applies), and payment. After you submit, the system generates a confirmation number. Save it. If a timeliness dispute comes up later, that number is your proof.

Two payment methods are available in myconneCT. ACH bank withdrawal pulls funds directly from your checking or savings account and carries no additional fee. Credit or debit card is also accepted, with a convenience fee charged by the card processor; the fee amount appears before you finalize, and you can back out and switch to bank withdrawal if you prefer.

If you hold a paper waiver, mail Form 472 with a check or money order payable to the Commissioner of Revenue Services. Write the calendar year, “Form 472,” and your Juris Number on the front of the check.⁵ The return must be postmarked on or before the due date, including a postmark from a private delivery service recognized by the DRS.¹

The January 15 Deadlineh2>

Form 472 is due January 15 of the year following the calendar year being reported.¹ If January 15 falls on a weekend or legal holiday, the deadline moves to the next business day. Electronic filers are judged by when the payment is initiated; paper filers with waivers are judged by postmark.

There is no extension process. Unlike a Connecticut income tax return, you cannot request more time. The deadline is firm, and penalties begin immediately afterward.

What a Late or Missed Filing Costs

Missing January 15 triggers a $50 penalty, which applies even to exempt attorneys who owe no tax.⁴ Interest accrues on any unpaid tax at 1% per month, or any fraction of a month, from the original due date until paid.⁷ Attorneys required to e-file who submit paper without a waiver face an additional penalty of 10% of the tax they should have paid electronically, which adds $56.50 on a $565 bill.

Unpaid tax and penalties create a lien against all real estate you own in Connecticut. The lien takes effect on December 31 before the due date and stays in place until full payment.⁴ If the tax remains unpaid more than 30 days past the due date, the state can pursue collection through property distraint.⁷

The most consequential penalty is professional. The DRS is required to notify the Chief Court Administrator when an attorney fails to comply with the tax, and that notification can lead to suspension of the privilege to practice law until every dollar of tax, penalty, and interest is paid. Suspension over a $565 bill is avoidable, but it happens every year to attorneys who let January slip.

Deducting the Tax Federally

Self-employed attorneys in solo practice or partnership can deduct the $565 as a business expense on Schedule C under licenses and regulatory fees, which reduces both income tax and self-employment tax.⁸ W-2 attorneys at firms or companies that do not reimburse the cost cannot deduct it federally. The Tax Cuts and Jobs Act eliminated the miscellaneous itemized deduction for unreimbursed employee expenses starting in 2018, and the 2025 tax legislation made that elimination permanent. If your employer offers reimbursement, take it.

Not the Same as the Client Security Fund Fee

The occupational tax is separate from the Client Security Fund fee, which is collected by the Judicial Branch rather than the DRS, is currently $75, and is paid through the Judicial Branch’s own system. The two obligations are frequently confused but have different administrators, different platforms, and different purposes. Paying one does not satisfy the other.

1
Connecticut State Department of Revenue Services. Attorney Occupational Tax Information
2
Justia Law. Connecticut Code Title 51 Chapter 876 Section 51-81b
3
Connecticut State Department of Revenue Services. IP 98(9), Q and A Attorneys Occupational Tax
4
Justia Law. Connecticut Code 51-81b – Attorney Occupational Tax
5
State of Connecticut DRS Portal. Form 472 Instructions (Rev. 12/22)
6
Connecticut State Department of Revenue Services. Other Helpful Attorney Occupational Tax Information
7
Connecticut General Assembly. Connecticut General Statutes Chapter 202 – Collection of State Taxes
8
Internal Revenue Service. Instructions for Schedule C (Form 1040)