Upcoming Webinar - Pass-through entities: DRS will be holding Part 3 in its series of webinars on Friday, February 21, 2025, at 10:00 a.m. This session will cover pass-through entity unsourced income, reporting subsidiary PE income, and reporting credits greater than the composite income tax liability. Select here to register: Pass-Through / Composite Tax - Part 3

Required W-2 information

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.