Connecticut State Department of Revenue Services

Athletes and Entertainers Withholding Tax Information

Who Must Complete a Registration Application and File a Withholding Tax Return

If you are a new payer required to deduct and withhold Connecticut income tax from nonpayroll amounts you must register with the Department of Revenue Services (DRS). Visit myconneCT to register your business for income tax withholding.

Click here to File, Pay, or Register Now on myconneCT!

Go to myconneCT, under Business Registration click New Business/Need a CT Registration Number? There is no fee for registering for Withholding Tax.

myconneCT is the new Connecticut Department of Revenue Services’ (DRS) online portal to file tax returns, make payments, view your filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week.

In general, Connecticut law follows federal law in determining what income is subject to withholding. Certain nonpayroll income (also referred to as nonpayroll amounts) is subject to withholding.

Connecticut income tax withholding is required even if the payments are not wages for federal income tax withholding purposes. Compensation for personal services performed in Connecticut by a professional athlete or entertainer, paid in cash or otherwise, in connection with sporting events or with the preparation or presentation of entertainment, whether as a participant, performer, crew, or otherwise, is subject to Connecticut income tax withholding if you are a designated withholding agent. See Policy Statement 2018(1), Income Tax Withholding for Athletes or Entertainers.

If you are a payer of nonpayroll amounts not already registered with DRS, including if you are starting a new business, you must register to withhold Connecticut income tax.

If you are a payer of nonpayroll amounts already registered with DRS for other state taxes, you are still required to register to withhold Connecticut income tax.

If you are a payer of nonpayroll amounts who acquires an existing business you must register with DRS to obtain a Connecticut Tax Registration Number.

The DRS Tax Registration Number and Federal Employer Identification Number must appear on all Connecticut withholding forms and on all correspondence with DRS. Do not use the registration number issued by the Department of Labor (DOL) on DRS forms.

Withholding Information for Athletes & Entertainers

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-590, Athlete 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-592, Athlete 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

Electronic Payment Options

All Withholding Tax payments must be made electronically. Non-electronic payments made without an electronic payment waiver will be subject to penalty. See Informational Publication 2021(5), Filing and Paying Connecticut Taxes Electronically.

There are multiple options to pay electronically:

myconneCT

Click here to File, Pay, or Register Now on myconneCT!

Visit myconneCT to make an electronic payment. After logging in to myconneCT, find your tax account on the Summary screen, select the Make a Payment link and choose your payment method.

  • Pay by Direct Payment: Using this option authorizes DRS to electronically withdraw a payment from your bank account (checking or savings) on a date you select up to the due date.
  • Pay by Credit Card or Debit Card: You may elect to pay your tax liability using a credit card (American Express®, Discover®, Master Card®, Visa®) or comparable debit card. A convenience fee will be charged by the credit card service provider. The convenience fee is generally 2.35% of the payment amount, with a minimum charge of $3.95. You will be informed of the amount of the fee and may elect to cancel the transaction. Your payment will be effective on the date that you make the charge.

At the end of the transaction, you will receive a confirmation number for your records. As a reminder, even if you pay electronically, you must still file your return by the due date. Tax not paid on or before the due date will be subject to penalty and interest.

Fed/State Employment Taxes Program (FSET)

DRS participates in the FSET program through which you can initiate federal taxes, Connecticut withholding and unemployment compensation payments and file multiple government returns through the same portal.

The FSET program is used by software developers, transmitters, and payroll service providers. It enables businesses to file payroll tax returns and make payments.

Transmission using the FSET system may be made by an individual employer or a third party, using the required XML format.

If your company is interested in using the FSET system for the quarterly filing of state and federal tax and wage reports and making employment tax payments ask your payroll company to contact DRS to get more information, or contact an Approved FSET Vendor.

ACH Credit

ACH credit method users should consult with their banking institution for guidelines to ensure that payment is received timely. (Taxpayers must pre‑register with the DRS Electronic Commerce Unit (ECU) prior to using this option). The taxpayer initiates an electronic payment through their banking institution. This payment must be sent in the ACH standard CCD+TXP format. For detailed information and a list of FAQ’s, review Informational Publication 2021(5), Filing and Paying Connecticut Taxes Electronically.