This Informational Publication has been modified and superseded by Connecticut Circular CT Employer's Tax Guide WITHHOLDING TABLES are NOT included in this booklet. Continue to use IP 96(7), Connecticut Income Tax Withholding Tables and Forms, Effective July 1, 1996, until further notice. Keep and use this booklet until a new edition of the Circular CT is issued. Household Employers What Payments Are Not Subject to Connecticut Income Tax Withholding?
This Informational Publication has been modified and superseded by
Connecticut Circular CT
Employer's Tax Guide
WITHHOLDING TABLES are NOT included in this booklet.
Continue to use IP 96(7), Connecticut Income Tax Withholding Tables and Forms, Effective July 1, 1996, until further notice.
Keep and use this booklet until a new edition of the Circular CT is issued.
What Payments Are Not Subject to Connecticut Income Tax Withholding?
How to Report and Remit Taxes Withheld
Each time a deposit of federal income tax is made:
On or before April 30, July 31, October 31 and January 31
By January 31
By February 15
By February 16
By February 28
If the due date falls on a Saturday, Sunday or legal holiday, the next business day will be the due date.
WHO IS REQUIRED TO WITHHOLD CONNECTICUT INCOME TAX?
Anyone who maintains an office or transacts business in Connecticut and who is considered an employer for federal income tax withholding purposes must withhold Connecticut income tax whether or not the payroll department is located in Connecticut.
Every employer must be registered with the Connecticut Department of Revenue Services (DRS) to withhold Connecticut income tax. The employer's DRS tax registration number and federal employer identification number must appear on all Connecticut income tax withholding forms and on all correspondence with DRS. On DRS forms, do not use the registration number issued by the Connecticut Department of Labor.
A new employer whose liability for Connecticut income tax withholding will occur seasonally and in the same one or more quarters each year must complete Form REG-1. The employer may request seasonal filer status by submitting with Form REG-1 a written request stating which quarters the employer will be active.
This request must be received on or before the last day of a calendar quarter in order to be effective for that calendar quarter. As long as the employer remains a seasonal employer, no new request need be made for succeeding calendar years.
NOTE: Seasonal employers who are already registered to withhold Connecticut income tax may request seasonal filer status by submitting a written request, stating the quarters during which their business is active, to:
A new payer who is required to deduct and withhold Connecticut income tax from nonpayroll amounts, as described in 26 C.F.R. §31.6011(a)-4(b), must complete Form REG-1. The payer may request annual filer status by submitting with Form REG-1 a written request stating that the payer pays only nonpayroll amounts, files federal Form 945, and is not required to file federal Forms 941 quarterly. If all of these requirements are met, the payer will file a quarterly withholding tax return for only the last quarter of the calendar year.
This request must be received on or before March 31st of the calendar year in order to be effective for that calendar year. As long as the employer remains an annual filer, no new request is required to be made for succeeding calendar years.
NOTE: Nonpayroll payers who are already registered to withhold Connecticut income tax may request annual filer status by submitting this written request stating the information listed above to:
State of Connecticut
Household employers are not required to withhold Connecticut income tax from the wages of their household employees but may do so voluntarily by agreement between the employer and the employee. Household employers who agree to withhold Connecticut income tax must register with DRS for income tax withholding by completing Form REG-1 and may request annual filer status by following the procedures outlined in SN 96(8), 1996 Legislative Changes Concerning "Nanny Tax" Withholding.
All household employers are required to file federal Form(s) W-2, Wage and Tax Statement, with Form CT-W3, Connecticut Annual Reconciliation of Withholding, whether or not the employer is registered with DRS and whether or not the employer has withheld any Connecticut income tax. Form CT-W3 is due on or before the last day of February to report Connecticut wages paid in the preceding year. Unregistered household employers should enter the words "HOUSEHOLD EMPLOYER" in the space reserved for the Connecticut tax registration number on Form CT-W3.
Agricultural employers must register by completing Form REG-1 and withhold Connecticut income tax from the wages of agricultural workers if:
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. Refer to Internal Revenue Service Circular A for information on federal income tax withholding for agricultural workers. To obtain a copy of Circular A, call the IRS at 1-800-829-3676.
Any employer who is not required to register to withhold Connecticut income tax may register solely for the purpose of withholding Connecticut income tax for its employees who make an agreement with the employer to have Connecticut income tax withheld.
Upon registration the employer will be treated as an employer required to withhold Connecticut income tax with respect to his or her employees while the agreement remains in effect.
Any person (other than an employer) who is not required to register to withhold Connecticut income tax may register solely for the purpose of withholding Connecticut income tax if both the payer and the payee voluntarily agree to have Connecticut income tax withheld.
Upon registration the payer will be treated as an employer required to withhold Connecticut income tax with respect to his or her payees while the agreement remains in effect.
In general, Connecticut follows the federal rules for determining income subject to income tax withholding. Employers should consult the Internal Revenue Service Circular E, Employer's Tax Guide and Publication 15-A, Employer's Supplemental Tax Guide, to determine federal income tax withholding rules for specific types of income.
Pension and Annuity Plans: Payers of pensions and annuities, both public and private, that maintain an office or transact business in Connecticut, are required to notify Connecticut resident recipients of the availability of Connecticut income tax withholding and to withhold Connecticut income tax from payments if the Connecticut resident recipient submits a request in writing. This requirement applies to all pension and annuity payments from a qualified or nonqualified plan, including lump sum distributions, whether or not payments are made from a Connecticut location.
Payers must provide recipients with Form CT-W4P, Withholding Certificate for Pension or Annuity Payments, (or a reasonable facsimile). A written request for withholding (Form CT-W4P or a written request providing the same information) must be on file before withholding begins. The request to deduct and withhold Connecticut income tax must be made in specific whole dollar amounts. The minimum amount that a recipient can request to be withheld is $10 per payment. No maximum limit is placed on the amount that can be withheld, but it must be an even dollar amount.
The written request for withholding or a request for a change in the amount to be withheld takes effect with the first payment made on or after the date which occurs:
A Form CT-W4P remains in effect until terminated by the payee. The payee may terminate the request by furnishing the payer with a signed written notice of termination.
Any payer who receives a request to withhold Connecticut income tax must register by filing a Form REG-1. (See "How Do Employers Register For Withholding Tax".) In general, the payer will follow the instructions in the section entitled "How To Report and Remit Taxes Withheld", except as follows:
Gambling Winnings: A payer of gambling winnings maintaining an office or transacting business in Connecticut must withhold Connecticut income tax from such winnings if the winnings are paid to a Connecticut resident, or to someone receiving them on behalf of a Connecticut resident, and the winnings are subject to federal income tax withholding.
NOTE: Gambling winnings include both cash and noncash winnings. The value of noncash winnings is the fair market value.
Any person making payments of gambling winnings that are subject to Connecticut income tax withholding and who is not otherwise required to register with DRS, must register by filing a Form REG-1, (See "How Do Employers Register for Withholding Tax".)
Connecticut income tax is to be deducted and withheld at a flat rate of 4.5% without allowance for exemption and is computed on the same amount that is subject to withholding for federal income tax purposes. Where the winnings are a noncash prize, the payer of the prize must collect the required withholding, in cash, from the winner before awarding the noncash prize.
In general, payers will follow the instructions in the section entitled "How To Report and Remit Taxes Withheld", except as follows:
Professional Athletes and Entertainers: Compensation for personal services performed in Connecticut by a professional athlete or entertainer, paid in cash or otherwise, in connection with sporting events or in connection with the preparation or presentation of entertainment, whether as a participant, performer or otherwise, is subject to Connecticut income tax withholding. The person making payment to the athlete or entertainer, or to the athlete or entertainer's agent for rendering such services, is the "employer."
A person whose services are covered under this section is treated as an employee for Connecticut income tax purposes, whether or not such person is considered an employee for federal withholding tax purposes.
For further information on withholding for professional athletes and entertainers refer to PS 96(1), Income Tax Withholding for Athletes and Entertainers.
In general, income which is not subject to federal income tax withholding is not subject to Connecticut income tax withholding.
A. Federal Income Tax Withholding Exemption: Other than the exceptions noted in the previous section, Connecticut income tax withholding is not required on any compensation paid to an employee if the compensation is not subject to federal income tax withholding. Employers should consult the Internal Revenue Service Circular E, Employer's Tax Guide, to determine federal income tax withholding rules for specific types of income.
B. Self-Employed Individuals: The owner of a business that has no employees is not required to register for Connecticut income tax withholding. The owner of a business, other than the sole shareholder of an S corporation, is not considered an employee for federal or Connecticut income tax withholding purposes.
NOTE: Exemption from Connecticut income tax withholding does not exempt the income from Connecticut income tax. The recipient of taxable income that is not subject to Connecticut income tax withholding is required to pay estimated taxes if the recipient's Connecticut taxable income meets the minimum filing requirement. For further information, refer to IP 92 (5.6), Estimated Connecticut Income Taxes.
C. Interstate Commerce: Compensation paid by interstate rail carriers, interstate motor carriers and interstate motor private carriers to nonresident employees who perform regularly assigned duties in two or more states is not subject to Connecticut income tax withholding. The compensation does not constitute income derived from Connecticut sources even though the employees performed services in Connecticut. However, such compensation constitutes income derived from sources within the employee's state of residence.
D. Employees of Interstate Air Carriers: Compensation paid by an interstate air carrier to a nonresident employee who performs regularly assigned duties on an aircraft in two or more states constitutes income derived from sources within the employee's state of residence, and in the state in which the employee earns more than 50% of such compensation. An employee is deemed to have earned more than 50% of his or her compensation in Connecticut when the employee's scheduled flight time in Connecticut is more than 50% of the employee's total scheduled flight time in the calendar year. If this is the case, refer to "Nonresident Wages Subject to Connecticut Income Tax Withholding".
E. Nonresident Seaman: A nonresident seaman's wages attributable to employment on a ship which enters a Connecticut port for the purpose of foreign or interstate trade is not subject to Connecticut income tax withholding.
Payments made by the United States to nonresident military personnel stationed or performing services for the United States armed forces in Connecticut are not subject to Connecticut income tax withholding. In general, payments made by the United States to military personnel who are Connecticut residents or whose domicile was Connecticut when they entered the military, regardless of where they are stationed, are subject to Connecticut income tax withholding. Certain individuals, however, may be entitled to claim exemption from the tax. IP 92(2.2), Connecticut State Income Tax Information for Military Personnel and Veterans, lists the criteria which must be met in order to claim exemption from withholding.
Connecticut residents who are retired from the regular and reserve components of the Uniformed Services are allowed to request, in writing, that the Uniformed Services withhold Connecticut income tax from their monthly retired pay. The term Uniformed Services refers to the Army, Navy, Air Force, Marine Corps, Coast Guard, commissioned corps of the Public Health Service, and commissioned corps of the National Oceanic and Atmospheric Administration.
A member may request withholding by completing Form CT-W4P and submitting it to the retired pay office of his or her Uniformed Service. The amount to be withheld from each payment must be an even dollar amount but not less than $10.
Civil service retirees are allowed to elect to have the United States Office of Policy and Management (U.S.O.P.M.) withhold Connecticut income tax from their monthly civil service annuity payments. A civil service annuitant who is a resident of Connecticut may request that the U.S.O.P.M. withhold Connecticut income tax from regular, recurring monthly annuity payments by completing Form CT-W4CS, Request to Withhold Connecticut Income Tax From Civil Service Annuity and submitting it to the Department of Revenue Services (not to the U.S.O.P.M.). The amount to be withheld from each payment must be an even dollar amount, not less than $10.
Employers will use the current Connecticut Income Tax Withholding Tables and Calculation to determine how much Connecticut income tax to withhold from each employee's wages. The Connecticut income tax withholding tables are NOT included in this booklet. Continue to use IP 96(7), Connecticut Income Tax Withholding Tables and Forms, Effective July 1, 1996, unless new tables are issued in the future. To determine how much income tax to withhold from employee wages, you must have a completed Form CT-W4 on file for each employee.
Employers with nonresident employees who work partly within and partly without Connecticut see Subsection E of this part.
A. Form CT-W4: Employers must obtain a completed copy of Form CT-W4 from each new employee when hired. The form takes effect as of the first payroll period ending or first payment of wages on or after the date it is furnished by the employee. Unless the employee claims exemption, Form CT-W4 remains in effect until the employee provides the employer with a new one.
Reporting new employees to the Department of Labor: Conn. Gen. Stat. §31-2c requires employers with offices in Connecticut or transacting business in Connecticut to report the name, address and social security number of new employees to the Department of Labor. Each new employee's Form CT-W4 must be sent to the Department of Labor within 35 days from the date of hire to assist in the enforcement of child support obligations. The Department of Labor may use information reported on this form in a manner consistent with its governmental powers and duties. Further instructions for submitting copies of this form are contained on Form CT-W4.
NOTE: Employees claiming exemption: Employers are required to obtain a new Form CT-W4 on or before February 15 from each employee who claimed exemption from withholding in the prior year. If a new Form CT-W4 for the current year is not provided by the employee, begin withholding at a rate of 4.5% without allowance for exemption on February 16. The Form CT-W4 previously given to you claiming exemption has now expired.
Reporting certain employees to the DRS: Generally, employers should not send copies of Form CT-W4 to DRS. However, employers must send copies to DRS of Forms CT-W4 received during the quarter from employees claiming exemption from Connecticut income tax withholding with Form CT-941, if:
1. the employee is employed by the employer on the last day of the quarter;
2. the employer reasonably expects that:
B. Determining How Much to Withhold from Employees: The amount of income tax to be withheld from an employee's wages depends on: (1) payroll period, (2) gross pay, (3) filing status and (4) additions or reductions to withholding requested by the employee on Form CT-W4.
Employees who do not return a completed Form CT-W4: Employees who do not return a completed Form CT-W4 to their employer must be withheld at a flat 4.5% without allowance for exemption until such time as a completed Form CT-W4 is provided to the employer.
C. Using the Tables:
D. Withholding for Daily/Miscellaneous Amounts: For those employees who receive one-time or miscellaneous payments, the employer must withhold at a flat rate of 4.5% without allowance for exemption. (For withholding rules on supplemental compensation, see Subsection F.)
E. Determining How Much to Withhold from Nonresident Employees Who Work Partly Within and Partly Without Connecticut: A nonresident employee who performs services partly within and partly without Connecticut is subject to Connecticut income tax only on the portion of wages attributable to services performed within Connecticut.
For Connecticut income tax withholding purposes, however, an employer must withhold Connecticut income tax on all wages paid to the employee unless the employer can properly allocate the wages attributable to services performed in Connecticut by means of one of the following:
The employer maintains accurate current records to determine the amount of wages paid for such services performed within Connecticut. Employers who receive Form CT-W4NA or who maintain accurate current records from nonresident employees will calculate the amount of Connecticut income tax to be withheld for services performed within Connecticut as follows:
NOTE: The following examples refer to the Withholding Tables, Effective July 1, 1996.
Supplemental compensation paid at the same time as regular wages: When supplemental compensation is paid at the same time as regular wages, the tax to be withheld should be determined as if the total of the supplemental and regular wages were a single payment for the regular payroll period.
Supplemental compensation paid at a different time than regular wages: If supplemental compensation is paid at a different time than regular wages, the method of withholding depends on whether the employer withheld income tax from the employee's regular wages.
All employers who are registered with DRS for Connecticut income tax withholding will receive the Employer's Withholding Remittance Coupon Book containing the reporting forms. Each of the forms included in the coupon book is a machine readable document which is personalized with the employer's name, address, Connecticut tax registration number and federal employer identification number. Only the original coupon should be submitted.
Form CT-WH, Connecticut Withholding Tax Payment, is to be mailed to DRS with each Connecticut income tax withholding payment. Due dates for payment of Connecticut income tax withholding for wage and nonpayroll amounts are the same as the due dates for the employer's deposits of federal income tax withholding. Do not file Form CT-WH if no payment is due.
However, if an employer chooses to deposit withheld federal income tax more frequently than is required under federal law, the employer must also deposit withheld Connecticut income tax at the same time.
NOTE: If the tax liability was deducted and withheld during one quarter and paid over in another quarter, enter the number for the quarter in which the tax liability was deducted and withheld. For example, if the tax liability was deducted and withheld in March and paid over in April, enter "1" on Line 1 of Form CT-WH.
If an employer is required to withhold less than $500 of Connecticut income tax during a calendar quarter, Form CT-WH does not have to be filed. The tax may be paid quarterly with Form CT-941. However, if you are unsure whether you will be required to withhold less than $500 of Connecticut income tax, remit the payments under the appropriate rules so that you will not be subject to interest and late payment penalties.
All employers and payers (except seasonal, annual and household employer filers) who are registered for Connecticut income tax withholding must file Form CT-941, even if no tax is due or has been withheld for that quarter. Due dates are: First Quarter, April 30; Second Quarter, July 31; Third Quarter, October 31; Fourth Quarter, January 31. This requirement applies to all employers and payers even if they are not required to file a quarterly reconciliation for federal income tax withholding purposes. Form CT-941 is located in the back of the Employer's Withholding Remittance Coupon Book.
A. Extended due date: An employer that makes timely withholding deposits for the quarter has 10 days after the normal due date to file Form CT-941. An extension for filing Form CT-941 beyond the automatic 10-day extension is not allowed.
B. Annual filers: A payer who is permitted to file annually using federal Form 945 and who pays no wage income may obtain permission from the Department of Revenue Services to file Form CT-941 for only the last calendar quarter. (See "How Do Employers Register For Withholding?" for information on requesting annual filer status.) If permission to become an annual filer is not granted, payers must continue to file Form CT-941 each quarter (even if no tax is withheld) as long as they remain registered for Connecticut income tax withholding.
DRS does not use a form that is similar to federal Form 945. Therefore, report wages and nonpayroll amounts on Form CT-941.
C. Seasonal filers: Seasonal employers must file Form CT-941, for any quarter in which they are listed as active. (For further information on requesting seasonal filer status see, "How Do Employers Register For Withholding?") If permission to become a seasonal filer is not granted, employers and payers must continue to file Form CT-941 each quarter (even if no tax is withheld) as long as they remain registered for Connecticut income tax withholding.
D. Household Employer: Household employers are required, on or before April 15 of the following calendar year, to file just one Form CT-941 and pay over all the Connecticut income tax withholding. (See SN 96(8), 1996 Legislative Changes Concerning "Nanny Tax" Withholding).
If an error was made by the employer on a previously filed Form CT-941, a Form CT-941X, Amended Connecticut Quarterly Reconciliation of Withholding amended return must be filed.
Federal Form W-2, Wage and Tax Statement, showing the correct amount of Connecticut wages paid by the employer to the employee and the correct amount of Connecticut income tax withheld in the calendar year, must be given by employers to their employees on or before January 31.
Form CT-W3, is due from all employers on or before the last day of February. No payment is to be made with this form. Employers must file every "State copy" of federal Form W-2 (Copy 1 of the optional six-part federal Form W-2 or equivalent) reporting Connecticut wages paid during the calendar year with the annual reconciliation, even if no Connecticut income tax was withheld. When completing a federal Form W-2 employers must enter the Connecticut wages in the "State Wages" box and identify them as Connecticut wages.
Form CT-1096, is due on or before the last day of February. No payment is to be made with this form.
If you are required to file federal Form 1096, you must file a Form CT-1096 with every "State copy" of the following:
Employers may request an extension to file Form CT-W3 with every "State copy" of federal Form W-2, and/or Form CT-1096 with copies of federal Forms W-2G, 1099-MISC, 1099-R and 1099-S, by filing Form CT-8809, Request for Extension of Time to File Information Returns, on or before the last day of February.
Form CTC, Withholding Correction/Reorder Form, allows employers to make corrections to taxpayer identification information preprinted in the coupon book or to order an additional coupon book for the current calendar year. Please allow a minimum of four weeks when ordering additional coupon books.
Taxpayers whose 12-month liability for a particular tax exceeded $300,000 must pay that tax for the next 12-month period by electronic funds transfer. Additionally, effective July 1, 1997, taxpayers whose 12-month liability for a particular tax exceeded $100,000 must pay that tax for the next 12-month period by electronic funds transfer.
DRS will issue a notice to payers who are required to pay by electronic funds transfer.
Although the Department reviews annually whether a taxpayer must continue to pay withholding tax by electronic funds transfer, any taxpayer that has previously been issued notice to pay withholding tax by electronic funds transfer must continue to pay by electronic funds transfer until the Department issues notice to such taxpayer that payment by electronic funds transfer by the taxpayer is no longer required. (See SN 96(5), 1996 Legislative Changes Affecting Payment of Connecticut Taxes by Electronic Funds Transfer and IP 93(2.1), Q & A on Paying Taxes By Electronic Funds Transfer.)
An employer is liable for the amount of the Connecticut income tax which the employer is required to withhold. For purposes of assessment and collection, amounts required to be withheld and paid over to DRS (and any penalties and interest) are considered to be the liability of the employer (as withholding agent) under the law. The employer remains liable even if a third party is withholding on the employer's behalf.
Employers who fail to comply with the requirements to withhold Connecticut income tax are subject to penalties, including:
The penalty for late payment or underpayment of the tax due is 10% of such amount due on all returns including Form CT-WH.
Late Filing Penalty
If no tax is due the penalty for late filing of a return is $50. (This late filing penalty does not apply to Form CT-WH.)
If you are filing a late or amended return, interest is computed at the rate of 1% per month or fraction thereof from the due date until the date of payment. Interest is based on the amount which should have been remitted on time.
Required Wage and Tax Statement
A penalty of $5 per statement (up to a total of $2,000 per calendar year) is imposed for failure to provide federal Form W-2 to each employee and a copy thereof to DRS (unless due to reasonable cause). The penalty also applies to employers or payers who fail to provide copies of required informational returns to each recipient and a copy thereof to DRS.
A penalty equal to the total amount of the tax evaded, not collected or not paid over is imposed for willful failure to collect or truthfully account for income tax, or for willfully attempting to evade the tax.
A penalty of not more than $1,000 is imposed where, with fraudulent intent, an employer fails to pay, deduct or withhold and pay tax, or make or sign any return or supply information.
Any person who willfully fails to pay tax, make a return, keep records or supply information is guilty of a misdemeanor. A person who willfully files with DRS any document known to be fraudulent or false in any material manner is guilty of a felony.
Remind employees to check their withholding. If an employee will owe more than $200 in Connecticut income tax over and above what has been withheld, he or she may be required to make estimated income tax payments and may be liable for an addition to tax. Advise employees to check their Connecticut income tax withholding by using IP 92(9.4), Is My Connecticut Withholding Correct?
NOTE: Two-earner couples may also refer to the Supplemental Tables of Form CT-W4.
Back to Table of Contents
An employer must maintain a current accurate record of all persons from whom tax is withheld. DRS has the authority to inspect an employer's records at any time. Records should contain all applicable information listed below:
NOTE: Records should be kept for at least four years after the date the tax becomes due or the date the tax is paid, whichever is later. However, a current, accurate copy of Form CT-W4, Form CT-W4NA or Form CT-W4P must be on file at all times.
An employer who is required by the Internal Revenue Service to file copies of federal Form W-2 on magnetic media must file these forms on magnetic media with the DRS. However, an employer who files 24 or fewer Forms W-2 with DRS may be excused from the magnetic media filing requirements without obtaining a waiver. Magnetic media reporting specifications for federal Form W-2 are contained in IP 92(10.4), Annual Wage Information On Magnetic Media.
A payer who is required by the Internal Revenue Service to file copies of federal Form 1099 and/or Form W-2G on magnetic media must file these forms on magnetic media with DRS. However, a payer who files 24 or fewer Forms 1099 or Forms W-2G with DRS may be excused from the magnetic media filing requirements for that particular type of information return without obtaining a waiver. Magnetic media reporting specifications for federal Form 1099 and W-2G are contained in IP 93(5.3), Informational Returns on Magnetic Media.
If an employer goes out of business or permanently stops paying wages, the employer should notify DRS immediately by filing Form CT-941 for the current quarter. The employer should enter the last payroll date on the line provided and comply with all filing requirements for the calendar year as explained in "How To Report and Remit Taxes Withheld".
IP 96(7) - Connecticut Income Tax Withholding Tables and Forms, Effective July 1, 1996
An Informational Publication is a document that addresses issues frequently raised by taxpayers, usually in a question-and-answer format. It is less technical in nature than a Policy Statement, but may be referred to by individual taxpayers for guidance.
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 http://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.
IP 92(8.2), IP 92(8.2a) and IP 92(8.2b), 1995 Connecticut Circular CT are modified and superseded and may not be relied upon on or after the date of issuance of this Informational Publication. AN 91(8) is superseded and may not be relied upon on or after the date of issuance of this Informational Publication.
1. DOES THIS BOOKLET CONTAIN ALL THE INFORMATION I NEED TO WITHHOLD CONNECTICUT INCOME TAX FROM MY EMPLOYEES OR PAYEES?
2. WILL I RECEIVE NEW WITHHOLDING TABLES AND FORM CT-W4 FOR 1997?
3. WILL I RECEIVE A CONNECTICUT CIRCULAR CT EACH CALENDAR YEAR?
4. WILL THE DEPARTMENT OF REVENUE SERVICES MAIL A QUARTERLY RECONCILIATION TO EMPLOYERS JUST LIKE THE IRS DOES?
5. MY EMPLOYEES OFTEN ASK ME FOR ASSISTANCE IN CALCULATING THE AMOUNT THEY SHOULD HAVE WITHHELD FROM THEIR PAYCHECKS. DOES THE DEPARTMENT OF REVENUE SERVICES PUBLISH ANY INFORMATION THAT I CAN DISTRIBUTE TO THEM?
6. WHAT IS THE DIFFERENCE BETWEEN GROSS WAGES AND GROSS CONNECTICUT WAGES?
7. WHAT SHOULD BE SUBMITTED TO THE DEPARTMENT OF REVENUE SERVICES WITH FORM CT-W3, CONNECTICUT ANNUAL RECONCILIATION OF WITHHOLDING?
8. DO I HAVE TO FILE FORM CT-1096 WHICH IS INCLUDED IN MY EMPLOYER'S REMITTANCE COUPON BOOK?
9. IF I FILE FEDERAL FORM 1096 AND I AM NOT REGISTERED WITH CONNECTICUT DRS FOR WITHHOLDING BECAUSE I AM NOT REQUIRED TO BE REGISTERED, AM I REQUIRED TO FILE FORM CT-1096?