Withholding Information

Employers paying WAGES

1. For New Employers
2. Withholding Forms and Connecticut Circular CT, Employer's Tax Guide
3. Nonresidents Who Work in Connecticut
4. Connecticut Residents Who Work in Another State

Payers of NONPAYROLL

1. IP 2022(8),Connecticut Tax Guide for Payers of Nonpayroll Amounts

Nonresident ATHLETES & ENTERTAINERS

• Withholding Tax Requirements for Nonresident Athletes and Entertainers 

Electronic Filing Options

1. File on-line through the TSC (Withholding tax, Sales and Use Taxes, etc.)
2. Electronic filing of W-2 and 1099 Forms
3. Use the Department of Labor's Internet Filing System for Wage Reporting
4. FSET -  Program to file State and federal employment taxes over the Internet