Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

DRS is hosting an Individual Income Tax Webinar on Thursday, March 23, 2023, at 10:00 a.m. This webinar is intended to provide helpful information to taxpayers filing their Connecticut income tax returns.  Please click here to register for this event:  https://forms.office.com/g/AMiggp2Qeu

This information is not current and is being provided for reference purposes only

AN 2005(1)

Information for Married Individuals Who Are Both Employed and Are Filing a Joint Connecticut Income Tax Return

This publication has been superseded by AN 2006(6)

Purpose: This Announcement alerts married individuals who are both employed and are filing a joint Connecticut income tax return that it may be necessary to increase or decrease the amount of Connecticut income tax withheld from one spouse’s wage income to avoid underwithholding or overwithholding that may result when both incomes are combined.

When to Use the Supplemental Table to Adjust Your Withholding:  If you and your spouse are both employed, intend to file a joint Connecticut income tax return, and select Withholding Code “A” on Form CT-W4, Employee’s Withholding Certificate, the amount of Connecticut income tax withheld from one spouse’s wages may need to be adjusted.  Although the Connecticut withholding tables provide the accurate amount of Connecticut withholding for each spouse’s own wage income when a joint Connecticut income tax return is filed, the application of the personal exemption and credit is based upon the combined income of both spouses.  Therefore, the amount of combined withholding as determined by the tables may not be enough to cover the total Connecticut income tax liability.  If you do not have enough Connecticut income tax withheld throughout the year, you may be required to make estimated Connecticut income tax payments and may be subject to interest if insufficient estimated tax payments are made.

To minimize this problem, use the Supplemental Table for Married Couples Filing Jointly to help you adjust your withholding.  This table is included on Pages 3 and 4 of Form CT-W4, which is available from your employer.  If you need to adjust your withholding, complete a new Form CT-W4 and give it to your employer as soon as possible.

Other Method to Help You Adjust Your Connecticut Withholding: The supplemental table is a quick and easy tool to help you adjust your Connecticut withholding, but the results may not match your required withholding exactly.  For example, if you or your spouse, or both, have non-wage income (such as income from a sole proprietorship, partnership, trust or estate, S corporation, interest, dividends, capital gains, pension, annuity, or gambling winnings), you should take this other income into account when adjusting your withholding.  For a precise method of determining your withholding, see Informational Publication 2005(1), Is My Connecticut Withholding Correct?

Effect on Other Documents: Announcement 2004(1), Information for Married Individuals Who Are Both Employed and Are Filing a Joint Connecticut Income Tax Return, is modified and superseded and may not be relied upon after the date of this Announcement.

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. 

AN 2005(1)
Income Tax Withholding
Information for Married Individuals Filing a Joint Connecticut Income Tax Return
Issued:  2/01/2005