Effective Date: Upon issuance.
“14-Day” Withholding Rule: Under the “14-Day” rule employers are not required to withhold Connecticut income tax from wages/compensation paid to nonresident employees for services performed in Connecticut provided said employees are assigned to a primary work location outside of Connecticut and work in Connecticut 14 or fewer days during a calendar year.
This “14-day” rule does not, however, exclude the wages/compensation earned by nonresident employees from Connecticut income tax. To the contrary, even though employers are not required to withhold Connecticut income tax on wages/compensation paid to nonresident employees who perform services in Connecticut for 14 or fewer days during a calendar year, such nonresident employees are required to report such wages/compensation as Connecticut source income and pay Connecticut income tax on such wages/compensation.
How Does the “14-Day” Rule Apply When a Nonresident Employee Who Was Not Expected to Work More Than 14 Days in Connecticut During a Calendar Year Actually Works More Than 14 Days? If a nonresident employee who was reasonably expected to work 14 or fewer days in Connecticut during a calendar year actually works more than 14 days in Connecticut during said calendar year, the employer must withhold on all wages/compensation paid to such employee after the fourteenth day.
For Further Information: Call DRS during business hours, Monday through Friday:
1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
860-297-5962 (from anywhere).
TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.
Forms and Publications: Visit the DRS website at www.ct.gov/DRS to download and print Connecticut tax forms and publications.
Paperless Filing/Payment Methods (fast, easy, free, and confidential):
Business and individual taxpayers can use the Taxpayer Service Center (TSC) at www.ct.gov/TSC to file a variety of tax returns, update account information, and make payments online.
File Electronically: You can choose first-time filer information and filing assistance or log directly into the TSC to file returns and pay taxes.
Pay Electronically: You can pay taxes for tax returns that cannot be filed through the TSC. Log in and select the Make Payment Only option. Designate a payment date up to the due date of the tax and mail a paper return to complete the filing process.
DRS E-Alerts Service: Get connected to the latest news from DRS. Receive notification by email of changes to legislation, policies, and procedures.
DRS E-Alerts provide information for employer’s withholding tax, News – Press Releases, and Top 100 Delinquency List. Visit the DRS website at www.ct.gov/DRS and select e-alerts from the left navigation bar.