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Income Tax Withholding for Film/Digital Media Firms

Overview

Production companies, payroll services companies and loan-out companies are responsible for Connecticut income tax, Connecticut income tax withholding, Connecticut business entity tax, Connecticut corporation business tax, and Connecticut sales and use taxes.


Withholding for Athletes or Entertainers

This statute and policy statement describe the requirements for income tax withholding from payments made to performers or performing entities on income derived from Connecticut sources.

Withholding for Other Types of Companies

This statute and policy statement explains the treatment of eligible production companies, payroll services companies and loan-out companies for purposes of Connecticut income tax, Connecticut income tax withholding, Connecticut business entity tax, Connecticut corporation business tax, and Connecticut sales and use taxes.

Related Resources

For more information and forms, please review the website of the Connecticut Department of Revenue Services.

Contact

For additional information or questions, contact Ed Ruggiero, Film Tax Credit administrator, at (860) 500-2411 or Ed.Ruggiero@ct.gov.