Form Ct-W4 - Employee Withholding Allowance Certificate

Employee General Instructions

To minimize this problem, use the Supplemental Table on Page 3 and

Page 4 to adjust your withholding. You are not required to use this

Form CT-W4, Employee’s Withholding Certiﬁ cate, provides your

table. Do not use the supplemental table to adjust your withholding

employer with the necessary information to withhold the correct

if you use the worksheet in IP 2015(7.1).

amount of Connecticut income tax from your wages to ensure that

you will not be underwithheld or overwithheld.

Armed Forces Personnel and Veterans

If you are a Connecticut resident, your armed forces pay is subject

You are required to pay Connecticut income tax as income is earned

to Connecticut income tax withholding unless you qualify as a

or received during the year. You should complete a new Form CT-W4

nonresident for Connecticut income tax purposes. If you qualify as

at least once a year or if your tax situation changes.

a nonresident, you may request that no Connecticut income tax be

If your circumstances change, such as you receive a bonus or your

withheld from your armed forces pay by entering Withholding Code

ﬁ ling status changes, you must furnish your employer with a new

“E” on Line 1.

Form CT-W4 within ten days of the change.

Military Spouses Residency Relief Act (MSRRA)

Gross Income

If you are claiming an exemption from Connecticut income tax under

For Form CT-W4 purposes, gross income means all income from

the MSRRA, you must provide your employer with a copy of your

all sources, whether received in the form of money, goods, property,

military spouse’s Leave and Earnings Statement (LES) and a copy

or services, not exempt from federal income tax, and includes any

of your military dependent ID card.

additions to income from Schedule 1 of Form CT-1040, Connecticut

See Informational Publication 2012(15), Connecticut Income Tax

Resident Income Tax Return or Form CT-1040NR/PY, Connecticut

Nonresident and Part-Year Resident Return.

Information for Armed Forces Personnel and Veterans.

Employer Instructions

Filing Status

For any employee who does not complete Form CT-W4, you are required

Generally, the ﬁ ling status you expect to report on your Connecticut

income tax return is the same as the ﬁ ling status you expect to report

to withhold at the highest marginal rate of 6.99% without allowance for

exemption. You are required to keep Form CT-W4 in your ﬁ les for each

on your federal income tax return. However, special rules apply to

employee. See Informational Publication 2015(1.1), Connecticut

married individuals who ﬁ le a joint federal return but have a different

Employer’s Tax Guide, Circular CT, for complete instructions.

residency status. Nonresidents and part-year residents should see

the instructions to Form CT-1040NR/PY.

Report Certain Employees Claiming Exemption From Withholding

Check Your Withholding

to DRS

You may be underwithheld if any of the following apply:

Employers are required to ﬁ le copies of Form CT-W4 with DRS for

•

You have more than one job;

certain employees claiming “E” (no withholding is necessary). See

•

You qualify under Certain Married Individuals and do not use the

IP 2015(1.1). Mail copies of Forms CT-W4 meeting the conditions

Supplemental Table on Page 3 and Page 4; or

listed in IP 2015(1.1) under Reporting Certain Employees to:

•

You have substantial nonwage income.

Department of Reveunue Services

If you are underwithheld, you should consider adjusting your

PO Box 2931

withholding or making estimated payments using Form CT-1040ES,

Hartford CT 06104-2931

Estimated Connecticut Income Tax Payment Coupon for Individuals.

Report New and Rehired Employees to the Department of Labor

You may also select Withholding Code “D” to elect the highest level

New employees are workers not previously employed by your

of withholding.

business, or workers rehired after having been separated from your

If you owe $1,000 or more in Connecticut income tax over and above

business for more than sixty consecutive days.

what has been withheld from your income for the prior taxable year,

Employers with ofﬁ ces in Connecticut or transacting business in

you may be subject to interest on the underpayment at the rate of 1%

Connecticut are required to report new hires to the Department of

per month or fraction of a month.

Labor (DOL) within 20 days of the date of hire.

To help determine if your withholding is correct, see Informational

New hires can be reported by:

Publication 2015(7.1), Is My Connecticut Withholding Correct?

• Using the Connecticut New Hire Reporting website at

Nonresident Employees Working Partly Within and Partly

Outside of Connecticut

• Faxing copies of completed Forms CT-W4 to 800-816-1108; or

If you work partly within and partly outside of Connecticut for the same

• Mailing copies of completed Forms CT-W4 to:

employer, you should also complete Form CT-W4NA, Employee’s

Department of Labor

Withholding or Exemption Certiﬁ cate - Nonresident Apportionment,

Ofﬁ ce of Research, Form CT-W4

and provide it to your employer. The information on Form CT-W4NA

200 Folly Brook Boulevard

and Form CT-W4 will help your employer determine how much to

Wethersﬁ eld CT 06109

withhold from your wages for services performed within Connecticut.

To obtain Form CT-W4NA, visit the Department of Revenue Services

For more information on DOL requirements or for alternative reporting

(DRS) website at or request the form from your

options, visit the DOL website at or call DOL

employer. Any nonresident who expects to have no Connecticut

at 860-263-6310.

income tax liability should choose Withholding Code “E.”

For More Information

Certain Married Individuals

Call DRS during business hours, Monday through Friday:

If you are a married individual ﬁ ling jointly and you and your spouse

•

800-382-9463 (Connecticut calls outside the Greater Hartford

both select Withholding Code “A,” you may have too much or too

calling area only); or

little Connecticut income tax withheld from your pay. This is because

•

860-297-5962 (from anywhere).

the phase-out of the personal exemption and credit is based on your

TTY, TDD, and Text Telephone users only may transmit inquiries

combined incomes. The withholding tables cannot reﬂ ect your exact

anytime by calling 860-297-4911.

withholding requirement without considering the income of your

Forms and Publications

spouse.

Visit the DRS website at to download and print

Connecticut tax forms and publications.

Form CT-W4 (Rev. 07/15)

Page 2 of 4

Form Ct-W4 - Employee Withholding Allowance Certificate - 2015 Page 2

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