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Form CT-300, Mandatory First Installment (MFI) of Estimated Tax for Corporations

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Benefits include:

  • automatic calculation of amounts due
  • scheduled payments (up to the due date)
  • instant filing confirmation

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E-file mandate

Businesses

If you are viewing this page on your computer, then you're probably required to e-file Form CT-300. You must electronically file Form CT-300 if you: 

  • do not use a tax professional to file; 
  • use a computer to prepare, document, or calculate your tax forms; and
  • have broadband Internet access. 

If you file by paper and meet the above conditions, you are subject to penalties.

Tax professionals

See Tax preparer e-file mandate.


Most corporation taxpayers are required to e-file Form CT-300, Mandatory First Installment (MFI) of Estimated Tax for Corporations

You can file Form CT-300 online by using our Web File Online Services, or through approved software for corporation tax e-file.

For more guidance, see Form CT-300-I, Instructions for Form CT-300. To learn how to avoid common corporation tax filing errors, see Get your refund on time and avoid penalties and interest.

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