IP 2001(31)

Connecticut Income Tax Withholding Tables
Effective January 1, 2002

This publication has been superseded by IP 2002(14)

Purpose: To provide employers with the 2002 Connecticut income tax withholding tables for employees who checked Filing Status F on Form CT-W4, Employee’s Withholding or Exemption Certificate.  Employers are advised to use the withholding tables in this publication, instead of the withholding tables provided in Informational Publication 2000(11), Connecticut Circular CT – Employer’s Tax Guide, for employees who checked Filing Status F on Form CT-W4.  The withholding tables are not changing for employees who checked Filing Status A, B, C, or D on Form CT-W4 (although those tables are included in this publication for convenience).

Effective Date: This publication is effective for Connecticut income tax withholding on wages paid on or after January 1, 2002.

Statutory Authority: Conn. Gen. Stat. §§12-702 and 12-703, as amended by 1999 Conn. Pub. Acts 173, §§5 and 6, and 2000 Conn. Pub. Acts 174, §40.

Exemptions and Credits for the 2002 Taxable Year for Employees Checking Filing Status F:  The 2002 exemptions and credits for employees who checked Filing Status F on Form CT-W4 (revised July, 2000) are provided below.  Only employees who are single filers are eligible to check Filing Status F on Form CT-W4.  Single filers are those individuals who are required to file their federal and Connecticut income tax returns as “single” individuals and not as married individuals filing jointly or separately, heads of household, or qualifying widow(er)s. 

These exemptions and credits below are also reflected in the amounts shown in Column F of the 2002 Withholding Tax Tables.  When calculating the withholding tax for employees who checked Filing Status F on Form CT-W4, employers should not rely on the withholding tables (including exemption and credit tables) found in Informational Publication 2000(11). Instead employers should use the exemption and credit tables below and the withholding tables for wages paid to those employees on or after January 1, 2002.

Single FILERS ONLY- TABLE A

EXEMPTIONS FOR 2002 TAXABLE YEAR

$12,750           $15,900               .75

$15,900           $16,400               .70

$16,400           $16,900               .65

$16,900           $17,400               .60

$17,400           $17,900               .55

$17,900           $18,400               .50

$18,400           $18,900               .45

$18,900           $19,400               .40

$19,400           $21,300               .35

$21,300           $21,800               .30

$21,800           $22,300               .25

$22,300           $22,800               .20

$22,800           $26,600               .15

$26,600           $27,100               .14

$27,100         $27,600                 .13

$27,600         $28,100                 .12

$28,100         $28,600                 .11

$28,600         $51,000                 .10

$51,000         $51,500                 .09

$51,500         $52,000                 .08

$52,000         $52,500                 .07

$52,500         $53,000                 .06

$53,000         $53,500                 .05

$53,500         $54,000                 .04

$54,000         $54,500                 .03

$54,500         $55,000                 .02

$55,000         $55,500                 .01

$55,500          and up                  .00

personal EXEMPTIONS FOR 2001 TAXABLE YEAR

Single FILERS Only - TABLE B

      $25,500           $26,500             $ 11,750

      $26,500           $27,500             $ 10,750

      $27,500           $28,500             $   9,750

      $28,500           $29,500             $   8,750

      $29,500           $30,500             $   7,750

      $30,500           $31,500             $   6,750

      $31,500           $32,500             $   5,750

      $32,500           $33,500             $   4,750

      $33,500           $34,500             $   3,750

      $34,500           $35,500             $   2,750

      $35,500           $36,500             $   1,750

      $36,500           $37,500             $      750

      $37,500            and up              $         0

Read all information carefully and refer to the Withholding Tables on Pages 3 through 10.

Withholding Calculation Rules Are Unchanged:  The withholding calculation rules outlined on Page 29 of Informational Publication 2000(11) are not affected by this publication.  Employers should continue to multiply the annualized taxable income in Step 6 by .03 to determine the initial withholding amount. For employees who checked Filing Status A, D, or F on Form CT-W4, if the amount from Step 6 is more than $10,000, multiply the excess over $10,000 by .045 and add $300; for employees who checked Filing Status B on Form CT-W4, if the amount from Step 6 is more than $16,000, multiply the excess over $16,000 by .045 and add $480; and for employees who checked Filing Status C on Form CT-W4, if the amount from Step 6 is more than $20,000, multiply the excess over $20,000 by .045 and add $600.

Related Forms and Publications:

• Form CT-W4, Employee’s Withholding or Exemption Certificate

• Informational Publication 2000(11), Connecticut Circular CT – Employer’s Tax Guide

• Informational Publication 2002(1), Is My Connecticut Withholding Correct?

Effect on Other Documents: Informational Publication 2001(31), modifies and supersedes in part Informational Publication 2000(11) and modifies and supersedes Informational Publication 2000(29), Connecticut Income Tax Withholding Tables Effective January 1, 2001.

Effect of This Document: An Informational Publication is a document issued by DRS that addresses frequently asked questions about a current position, policy, or practice, usually in a less technical question and answer format.

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

• 1-800-382-9463 (toll-free within Connecticut), or
• 860-297-5962 (from anywhere)

TTY, TDD, and Text Telephone users only may transmit inquiries 24 hours a day by calling 860-297-4911.

FORMS AND PUBLICATIONS: Forms and publications are available all day, seven days a week:

• Internet: Preview and download forms and publications from the DRS Web site.
• Telephone: Call 860-297-4753 (from anywhere), or 1-800-382-9463 (toll-free within Connecticut) and select Option 2 from a touch-tone phone.

IP 2001(31)
Withholding Tax
Withholding Tables
Issued: 11/30/2001