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Form CT-941 HHE - Instructions

Requirement to File and Pay Electronically

but not more than $2,500;

•

Second offense – 10% penalty, but not more than $10,000; and

Form CT-941 HHE must be paid and ﬁ led electronically.

•

Third and subsequent offenses – 10% penalty

Generally, an electronic payment is a payment made by electronic

funds transfer (EFT). See Informational Publication 2014(15),

Late Filing Penalty: If no tax is due, DRS may impose a $50 penalty

Filing and Paying Connecticut Taxes Electronically. Only taxpayers

for the late ﬁ ling of this return.

that receive a waiver from electronic ﬁ ling from DRS may ﬁ le paper

Interest: Interest is computed on the tax paid late at the rate of 1%

withholding forms. See Electronic Filing Waiver, below.

per month or fraction of a month.

Use the Taxpayer Service Center (TSC) to

Line 9 and Line 10: Enter the amount from Line 7 you want credited

electronically file this return. See Taxpayer

to the next year on Line 9. Enter the amount from Line 7 you want

Service Center, below.

refunded on Line 10. However, if any portion of the amount on Line 7

Electronic Filing Waiver

was overwithheld from your employee(s) during calendar year 2014

To request a waiver from the electronic ﬁ ling requirement visit

and not repaid to your employee(s) prior to the end of calendar year

and complete Form DRS-EWVR,

2014 or prior to ﬁ ling the return for that year, whichever is earlier,

Electronic Filing and Payment Waiver Request.

the amount not repaid must be subtracted from the amount on

If you received a waiver from electronic ﬁ ling and payment from

Line 7. Enter the difference on Line 9 or Line 10.

DRS, make check payable to Commissioner of Revenue Services.

If you overwithheld Connecticut income tax from your employee(s),

Write your Connecticut Tax Registration Number on your check.

the amount overwithheld should be reimbursed to the employee in

Mail the completed return and payment (if applicable) to the address

the same calendar year the overcollection occurred.

on the return.

Any Connecticut income tax overwithheld and not reimbursed in the

Line Instructions

same calendar year must be reported and paid to DRS on Form

Line 1: Enter gross wages, for federal income tax withholding

CT-941 HHE. Any overcollection not reimbursed to the employee

purposes, paid to all household employees during the year.

must also be reported to the employee on federal Form W-2.

Line 2: Enter gross Connecticut wages paid during the year.

Do not reimburse any overwithheld Connecticut income tax that is

Connecticut wages are all wages paid to employees who are

the result of an incorrect withholding code claimed by an employee

residents of Connecticut, even if those wages are paid for work

on Form CT-W4. The employee must ﬁ le a Connecticut income tax

performed outside Connecticut by those resident employees, and

return to receive a refund of the overwithholding.

wages paid to employees who are nonresidents of Connecticut if

those wages are paid for work performed in Connecticut by those

Lines 10a through 10c: Get the refund faster by choosing direct

nonresident employees.

deposit. Complete Lines 10a, 10b, and 10c to have the refund directly

Line 3: Enter total Connecticut income tax withheld on wages

deposited into a checking or

No. 101

Name of Depositor

Date

Street Address

during the year. Include any amounts overcollected and not repaid

savings account.

City, State, Zip Code

Pay to the

Order of

to employee(s) during calendar year 2014.

Enter the nine-digit bank

Line 4: Enter credit from your prior year Form CT-941 HHE, Line

routing number and the bank

Name of your Bank

Street Address

9. However, if any portion of that amount was overwithheld from

City, State, Zip Code

account number in Lines 10b

employee(s) during a prior year and not repaid to those employee(s)

092125789

091 025 025413

0101

and 10c. The bank routing

prior to the end of that year or prior to ﬁ ling the return for that year,

Routing Number

Account Number

number is normally the ﬁ rst

whichever is earlier, subtract the portion not repaid from Line 9 of

nine-digit number printed on the check or savings withdrawal

your prior year Form CT-941 HHE. Enter the difference.

slip. The bank account number generally follows the bank routing

Line 5: Enter the sum of all payments made for the year.

number. Do not include the check number as part of the account

Line 6: Add Line 4 and Line 5. This is your total payments and

number. Bank account numbers can be up to 17 characters.

credits for the year.

If any of the bank information supplied for direct deposit does not

Line 7: Subtract Line 6 from Line 3 and enter the difference. If Line 3

match, or the applicable bank account is closed prior to the deposit

is more than Line 6, complete Line 8a and Line 8b, if necessary,

of the refund, the refund will automatically be mailed.

then go to Line 11. If Line 6 is more than Line 3, complete Line 9

and Line 10.

Line 10d: Federal banking rules require DRS to request information

Line 8: Enter penalty on Line 8a, interest on Line 8b, and the total

about foreign bank accounts when the taxpayer requests the

on Line 8.

direct deposit of a refund into a bank account. If the refund is to be

Late Payment Penalty: The penalty for paying all or a portion of

deposited into a bank account outside of the United States, DRS

the tax late is 10% of the tax paid late.

will mail the refund.

Late Electronic Payment Penalty: The following penalties will

Line 11: If the amount on Line 7 is net tax due, add Line 7 and

apply if a required electronic funds transfer payment (EFT) is

Line 8. This is the total amount due.

remitted late:

Taxpayer Service Center

•

2% of the required tax due for EFT payments not more than

5 days late;

The TSC allows taxpayers to electronically ﬁ le,

pay, and manage state tax responsibilities. To

•

5% of the required EFT payments more than 5 days but not

make electronic transactions or administer your

more than 15 days late; and

tax account online, visit and select Business.

•

10% of the required EFT payments more than 15 days late.

Penalty for Failure to Pay Electronically: The following graduated

Forms and Publications

penalty amounts will apply if you fail to remit payments electronically:

Visit the DRS website at to download and print

•

First offense – 10% penalty on the amount of the tax payment,

Connecticut tax forms and publications.

Form CT-941 HHE Back (Rev. 12/14)

Form Ct-941 Hhe - Connecticut Reconciliation Of Withholding For Household Employers - 2014 Page 2

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