AN 91(8)

Important Notice To Employers Of Agricultural Workers

Employers of agricultural workers should review the following special rules for income tax withholding. If you are required to withhold Connecticut income tax, please be sure that you are registered for Connecticut income tax withholding with the Department of Revenue Services (DRS).

Please review your response to our earlier notice concerning registration. Correct it, if necessary, and return it in the enclosed envelope to DRS.

Rules for Employers of Agricultural Workers:

Who must withhold Connecticut income tax from the wages of an agricultural worker?

An employer must register and withhold Connecticut income tax from the wages of agricultural workers if:

1. An employer is required to withhold federal income tax from the worker's wages;*

or

2. The employer and employee voluntarily agree to have Connecticut income tax withheld.

*Note: In general, you are required to withhold federal income tax (and Connecticut income tax) from an agricultural worker receiving cash wages if those cash wages are subject to FICA (social security) tax withholding. Please refer to Internal Revenue Service Circular A for further information on federal income tax withholding for agricultural workers. Call the I.R.S. at 1-800-829-1040 to obtain a copy of Circular A.

Can an employer withhold Connecticut income tax from the wages of an agricultural worker even if federal income tax is not being withheld?

Yes. If an employer and employee voluntarily agree and the employer registers with DRS, Connecticut income tax may be withheld. 

AN 91(8)
Issued 9/91
TPS/0016/991