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Amending a Withholding Tax Return

Q. I made a mistake on Form CT-941, Connecticut Quarterly Reconciliation of Withholding.  How can I correct it?

A. Use Form CT-941X, Amended Quarterly Reconciliation of Withholding, to correct the error. You must file a separate Form CT-941X for each quarter that was filed in error.  To claim a refund, the return must be filed within 3 years of the original due date of the return.  If you file an amended federal Form 941, you must amend Form CT-941X within 90 days.   If your return is changed or corrected by the IRS, you must file an amended CT-941X within 90 days of the final determination.

Q. I made a mistake on Form CT-W3, Connecticut Annual Reconciliation of Withholding.  How should I correct it?

A. To correct any errors made on Form CT-W3, you must submit a revised Form CT-W3 clearly labeled "AMENDED." The total amounts reported for Connecticut tax withheld on Form(s) CT-941, Line 3, or if applicable, Form(s) CT-941X, Line 3, for the calendar year must agree with the total amount reported on Form CT-W3, Line 1 or Form CT-1096, Line 1, or both. The total amounts reported for gross Connecticut wages and nonpayroll amounts on Form(s) CT-941, Line 2, or if applicable, Form(s) CT-941X, Line 2, for the calendar year must agree with total Connecticut wages reported on Form CT-W3, Line 2 or total nonpayroll amounts reported on Form CT-1096, Line 2, or both.

Registering Voluntarily to Withhold Connecticut Tax

Q. Our business is located in another state and we do not conduct business in Connecticut. One of our employees lives in Connecticut.  We would like to register to withhold Connecticut income tax but do not want to be liable for other Connecticut taxes.

A. Any employer who is not required to register to withhold Connecticut income tax may register solely for the purpose of withholding Connecticut income tax if both the employer and the employee voluntarily agree to have Connecticut income tax withheld.  Upon registration, the employer will be treated as an employer required to withhold Connecticut income tax while the agreement remains in effect.  Use Form REG-1, Business Taxes Registration Application, to voluntarily register.  In Section 7 of the form, check "yes" to the question on voluntary registration. 

Requesting an Extension of Time to File

Q. How may I request an extension of time to file Form CT-W3 or CT-1096?

A. Complete Form CT-8809, Request for Extension of Time to File Information Returns.

Q. I already have a CT tax registration number but I am now hiring employees.  How can I add withholding tax to my registration?

A. You may add withholding tax to your existing registration by telephoning the Registration Unit between 8 a.m. and 5 p.m., weekdays, at 860-297-4874.  Remember, if you are hiring employees, you must also register with the Internal Revenue Service (800-829-1040) for federal income tax withholding and with the Connecticut Department of Labor (860-263-6000) for unemployment compensation and workers compensation.