Connecticut State Department of Revenue Services

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

This information is not current and is being provided for reference purposes only

AN 2010(1)

Information for Married Individuals or Civil Union Partners Who Are Both Employed and File a Joint Connecticut Income Tax Return

This publication has been superseded by AN 2011(1)

 
Purpose:  This Announcement alerts married individuals and parties to a civil union who are are both employed and file a joint Connecticut income tax return that it may be necessary to increase or decrease the amount of Connecticut income tax withheld from one spouse’s wage income to avoid the underwithholding or overwithholding that may result when both incomes are combined. You may be overwithheld if your combined annual income is more than $500,000 but less than $1,000,000 and your Connecticut filing status is filing jointly. See Informational Publication 2010(7), Is My Connecticut Withholding Correct?, to help determine if your withholding is correct.

Any reference in this publication to a spouse or married individual also refers to a party to a civil union recognized under Connecticut law or a spouse in a marriage recognized under Public Act 2009-13. For more information on civil unions recognized under Connecticut law, visit the Attorney General’s website at www.ct.gov/ag for Attorney General Opinion 2005-024.

When to Use the Supplemental Table to Adjust Your Withholding: If you and your spouse are both employed, intend to file a joint Connecticut income tax return, and select Withholding Code "A" on Form CT-W4, Employee’s Withholding Certificate, the amount of Connecticut income tax withheld from one spouse’s wages may need to be adjusted. Although the Connecticut withholding tables provide the accurate amount of Connecticut withholding for each spouse’s own wage income, when a joint Connecticut income tax return is filed the application of the personal exemption and credit is based upon the combined income of both spouses. Therefore, the amount of combined withholding as determined by the tables may not be enough to cover the total Connecticut income tax liability. If you do not have enough Connecticut income tax withheld throughout the year, you may be required to make estimated Connecticut income tax payments and may be subject to interest if insufficient estimated tax payments are made.

To minimize this problem, use the Supplemental Table for Married Couples Filing Jointly to help you adjust your withholding. The table is included on Pages 3 and 4 of Form CT-W4, which is available from your employer or on the DRS website. If you need to adjust your withholding, complete a new Form CT-W4 and give it to your employer as soon as possible.

Other Method to Help You Adjust Your Connecticut Withholding: The supplemental table is a quick and easy tool to help you adjust your Connecticut withholding, but the results may not match your required withholding exactly. For example, if you or your spouse, or both, have nonwage income (such as income from a sole proprietorship, partnership, trust or estate, S corporation, interest, dividends, capital gains, pension, annuity, or gambling winnings), you should take this other income into account when adjusting your withholding. See IP 2010(7).

Effect on Other Documents: Announcement 2009(1), Information for Married Individuals or Civil Union Partners Who Are Both Employed and File a Joint Connecticut Income Tax Return, is modified and superseded and may not be relied upon after the date of this Announcement.

Effect of This Document: Announcements alert taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies, or practices.

For Further Information: Call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area); or
  • 860-297-5962 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.

AN 2010(1)
Income Tax Withholding
Civil Unions
Information for Married Individuals Filing a Joint Connecticut Income Tax Return