Connecticut State Department of Revenue Services

Holiday Closure: The Department of Revenue Services will be closed on Wednesday, December 25th, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, January 15, 2025, at 10:00 a.m.

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This publication has been replaced by IP 2012(8)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.