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Nonpayroll Withholding Tax Information


Filing Due Dates

You are required to withhold Connecticut income tax from nonpayroll amounts at the time those amounts are paid and you are required to remit the Connecticut income tax withholding to DRS according to your remitter classification. See the requirements in Weekly Remitter, Monthly Remitter, or Quarterly Remitter.

Weekly, Monthly, and Quarterly Remitter Due Dates

 Form Weekly Remitter  Monthly Remitter  Quarterly Remitter 
 

Form CT-8109.

 

Must be paid Electronically

 

Nonpayroll amounts paid on a Saturday, Sunday, Monday, or Tuesday, are due the second Wednesday following the payment.

 

(See Weekly Remitter Nonpayroll paid on a Saturday, Sunday, Monday, or Tuesday, below.)

 

Nonpayroll amounts paid on a Wednesday, Thursday, or Friday, are due the Wednesday following the payment. (See Weekly Remitter Nonpayroll paid on a Wednesday, Thursday, or Friday, below)

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

Weekly Remitter: Withholding for nonpayroll amounts paid on a Saturday, Sunday, Monday, or Tuesday, is due the second Wednesday following the payment.

Example: Withholding for nonpayroll amounts paid on Monday the 8th is due Wednesday the 17th.

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Weekly Remitter: Withholding for nonpayroll amounts paid on a Wednesday, Thursday, or Friday, is due the Wednesday following the payment.

Example: Withholding for nonpayroll amounts paid on Thursday the 4th is due Wednesday the 10th.

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Nonpayroll Annual Reconciliation Forms and Due Dates

Form Purpose

Nonpayroll Payers

Athlete and Entertainer Payers

To file your annual reconciliation:

Must file electronically.

Form CT-945, Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts.
Due January 31.

Form CT-945 ATHENConnecticut Annual Reconciliation of Withholding for Nonpayroll Amounts.
Due January 31.

To submit 1099MISC, 1099R or W-2G: Must file electronically.

Form CT-1096Connecticut Annual Summary and Transmittal of Information Returns.
Due: January 31.

Form CT-1096 ATHEN, Connecticut Annual Summary and Transmittal of Information Returns.
 
Due: January 31.