Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

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

IP 2011(8)

Connecticut Tax Guide for Payers of Nonpayroll Amounts

This publication available in pdf format

This publication has been replaced by IP 2012(8)

ALERT:  Recently enacted legislation makes significant changes to Section 12-700(a) of the General Statutes retroactive to January 1, 2011. Employers and taxpayers need to perform catch-up withholding for the current tax year.  Employers are required to adjust the withholding amount for employees affected by the new rates and additional provisions.