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. Frequently Asked Questions

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

IP 2011(8)

Connecticut Tax Guide for Payers of Nonpayroll Amounts

This publication available in pdf format

This publication has been replaced by IP 2012(8)

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.