New Forms and Instructions Adopted for Filing
and Reconciling Payments of Nonpayroll Amounts
Purpose: This Announcement alerts payers of nonpayroll amounts that certain new forms have been developed for reporting and remitting Connecticut income tax withholding to the Connecticut Department of Revenue Services (DRS). These new forms are contained in the Withholding Remittance Coupon Book for Payers of Nonpayroll Amounts that will be mailed to each payer of nonpayroll amounts in mid-December 2003. Payers must use these new forms in reporting and remitting Connecticut income tax withheld from nonpayroll amounts during calendar year 2004. Connecticut income tax withheld from nonpayroll amounts during calendar year 2003 should be reported and paid over using the forms contained in the Employer’s Withholding Remittance Coupon Book mailed to each payer during December 2002.
Effective Date: For calendar years beginning on or after January 1, 2004.
Definitions: As used in this Announcement:
- means a payer of nonpayroll amounts; mean and include:
Payers to Use Form CT-8109 Instead of Form CT-WH: Where payers were required to use Form CT-WH, Connecticut Withholding Tax Payment Form, they will now use Form CT-8109, Connecticut Withholding Tax Payment Form for Nonpayroll Amounts, in remitting Connecticut income tax withheld during calendar year 2004 from nonpayroll amounts.
Payers to Use Form CT-945 and, if Applicable, Schedule CT-945-A Instead of Form CT-941: Where payers were required to use Form CT-941, Connecticut Quarterly Reconciliation of Withholding, they will now use Form CT-945, Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts, to report nonpayroll amounts paid during calendar year 2004. Payers who are semi-weekly schedule depositors for federal income tax withholding purposes will be required to complete and attach Schedule CT-945-A, Annual Record of Withheld Connecticut Income Tax, to their Form CT-945.
Payers of Nonpayroll Amounts Will Continue to Use Form CT-1096: Payers of nonpayroll amounts who are required to file federal Form 1096 will continue to use Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns, to report the following:
- The total Connecticut income tax withheld from nonpayroll amounts;
- The total of nonpayroll amounts reported; and
- The number of federal Forms 1098, 1099, and W-2G being submitted.
Payers of Nonpayroll Amounts Will Continue to Use Form CT-941X: Payers of nonpayroll amounts will continue to use Form CT-941X, Amended Reconciliation of Withholding, to correct errors made on Form CT-945.
Effect on Other Documents: None affected.
Effect of This Document: Announcements alert taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies, or practices.
For Further Information: Please call DRS during business hours Monday through Friday:
1-800-382-9463 (toll-free within Connecticut), or
860-297-5962 (from anywhere).
TTY, TDD, and Text Telephone users only may transmit inquiries 24 hours a day by calling 860-297-4911.