Connecticut Tax Guide for Payers of Nonpayroll Amounts
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ALERT: Recently enacted legislation makes significant changes to Section 12-700(a) of the General Statutes retroactive to January 1, 2011. Employers and taxpayers need to perform catch-up withholding for the current tax year. Employers are required to adjust the withholding amount for employees affected by the new rates and additional provisions.
Continue to use the withholding tables and withholding calculation rules that are found in IP 2011(1) until July 31, 2011.