Connecticut has issued an informational publication regarding the attorney occupational tax and client security fund fee. Any person admitted as an attorney by the Connecticut Superior Court and engaged in the practice of law in Connecticut during the preceding calendar year is subject to the attorney occupational tax and required to file Form 472, Attorney Occupational Tax Return. For periods beginning on or after January 1, 2014, Form 472 must be filed and paid electronically through the Department of Revenue Services Taxpayer Service Center. The annual fee is $565 even if the attorney practices for a part of the year. Exceptions are limited and are primarily related to licensed attorneys who do not practices law as part of their occupation. The return is due January 15 of each year whether or not the tax is owed. (Informational Publication 2014(13), Connecticut Department of Revenue Services, September 29, 2014)