When filing a Form CT-1040 or CT-1040 NR/PY, preparers must report the Employer Identification Number, the amount of Connecticut wages, tips, etc. and the amount of Connecticut income tax withheld from each taxpayer’s federal Form W-2, W-2G, or 1099, where Connecticut income tax was withheld. This information will be used by DRS to give taxpayers proper credit for withholding.

For taxpayers who have more than seven federal Forms W-2, W-2G, or 1099 showing Connecticut income tax withheld, preparers must complete Schedule CT-1040WH, Connecticut Income Tax Withholding. Preparers should enter on Schedule CT-1040WH only those Connecticut income tax withholding amounts not previously reported on the Form CT-1040 or CT-1040 NR/PY. The total amount from Schedule CT-1040WH is then brought forward and entered on the return.