Important Notice To Employers Of Agricultural Workers
Employers of agricultural workers should review the following special rules for income tax withholding. If you are required to withhold Connecticut income tax, please be sure that you are registered for Connecticut income tax withholding with the Department of Revenue Services (DRS).
Please review your response to our earlier notice concerning registration. Correct it, if necessary, and return it in the enclosed envelope to DRS.
Rules for Employers of Agricultural Workers:
Who must withhold Connecticut income tax from the wages of an agricultural worker?
An employer must register and withhold Connecticut income tax from the wages of agricultural workers if:
1. An employer is required to withhold federal income tax from the worker's wages;*
2. The employer and employee voluntarily agree to have Connecticut income tax withheld.
*Note: In general, you are required to withhold federal income tax (and Connecticut income tax) from an agricultural worker receiving cash wages if those cash wages are subject to FICA (social security) tax withholding. Please refer to Internal Revenue Service Circular A for further information on federal income tax withholding for agricultural workers. Call the I.R.S. at 1-800-829-1040 to obtain a copy of Circular A.
Can an employer withhold Connecticut income tax from the wages of an agricultural worker even if federal income tax is not being withheld?
Yes. If an employer and employee voluntarily agree and the employer registers with DRS, Connecticut income tax may be withheld.
PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.
FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.
Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at https://www.ct.gov/drs
Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.