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Athletes and Entertainers Withholding


Connecticut venues or lessees of venues (places where performances are held) that contract to pay athletes, entertainers or performing entities (hereafter "performers") for services performed in Connecticut are designated withholding agents. Under this policy, withholding agents are required to withhold Connecticut income tax at the source of payment at a rate of 6.99% percent of the gross payment to performers, unless the Department grants a request for reduced withholding. Policy Statement 2018(1)Income Tax Withholding for Athletes or Entertainers, explains these requirements.

How to Request a Reduced Rate

To obtain a reduced rate or waiver, the performer or performing entity must submit CT-588, Athlete and Entertainer Reduced Withholding Request, or the Fill-in version for Form CT-588 and Form CT-590Athlete and Entertainer Request for Waiver of Withholding, (if applicable) to the Department. (See details in Policy Statement 2018(1))

When to File a Connecticut Nonresident Return

The individual for whom Connecticut income tax was withheld must file Form CT-1040NR/PY, Connecticut Nonresident or Part-year Resident Income Tax Return, by April 15 of the following year and submit a copy of the Form CT-592Athlete or Entertainer Withholding Tax Statement, with his or her return.

NOTE - Athlete and Entertainer Withholding Tax cannot be applied to the Connecticut corporation business tax return Form CT-1120, Connecticut Corporation Business Tax Return or CT-1065 PSC Return.  Performing entities that are S-Corporations are allowed to pass withholding to the individual shareholders by preparing Form CT-592.


Filing Due Dates

Form  Weekly Remitter Monthly Remitter Quarterly Remitter 

Form CT-8109.

All payments must be made electronically.

Nonpayroll amounts paid on a Saturday, Sunday, Monday, or Tuesday, the due date is the second Wednesday following the payment. (See Weekly Amounts Paid on a Saturday, Sunday, Monday, or Tuesday, above.)

If nonpayroll amounts are paid on a Wednesday, Thursday, or Friday, due date is the Wednesday following the payment. (See Weekly Amounts Paid on a Wednesday, Thursday, or Friday, above)

The fifteenth day of the following month.

Example: For nonpayroll amounts paid in February, the due date is March 15.

 

Last day of the month following the calendar quarter.

1st (Jan.- Mar.) is due April 30.

2nd (Apr.-Jun.) is due July 31

3rd (Jul.-Sept.) is due October 31

4th (Oct.- Dec.) is due January 31

 

Form CT-945 ATHEN.

Must file electronically.

 January 31    
 

Form CT-1096 ATHEN.

Must file electronically

 January 31