NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at drs@po.state.ct.us. If contacting DRS by phone, please plan for wait times that may be longer than usual. See DRS FAQ's, which now include important information regarding Connecticut sales tax. Frequently Asked Questions

Withholding Tax - Nexus

Anyone who maintains an office in Connecticut or who transacts business within this state and is considered an employer for federal tax purposes is an employer for Connecticut tax purposes and must withhold Connecticut income tax. An employer must register with the Department of Revenue Services by completing REG-1, Business Taxes Registration Application. This application is also used to register for most other state business taxes, including the sales and use taxes, business entity tax and corporation business tax.

E-mail Questions and Referrals regarding Nexus