NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at If contacting DRS by phone, please plan for wait times that may be longer than usual. See DRS FAQ's, which now include important information regarding Connecticut sales tax. Frequently Asked Questions

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

IP 2013(1)

2013 Connecticut Employer's Tax Guide Circular CT

This publication has been superseded by IP 2014(1)