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Department of Revenue Services

2008

PO Box 2931

Form CT-945 (DRS)

Hartford, CT 06104-2931

(Rev. 12/07)

Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts

Complete the return in blue or black ink only. Form CT-945 (DRS),

requested Connecticut income tax withholding; and

Connecticut Annual Reconciliation of Withholding for Nonpayroll

Payments made to athletes or entertainers if the payments

Amounts, may be used by new payers of nonpayroll amounts or

are not wages for federal income tax withholding purposes,

payers who have not received the 2008 Withholding Remittance

but Connecticut income tax withholding is required under

Coupon Book for Payers of Nonpayroll Amounts for the 2008

Policy Statement 2008(1), Income Tax Withholding for

calendar year.

Athletes or Entertainers.

Rounding Off to Whole Numbers: You must round off cents to

All payers of nonpayroll amounts that are subject to Connecticut

the nearest whole dollar on your returns and schedules. Round

income tax withholding are required to file Form CT-945 as long

down to the next lowest dollar all amounts that include 1 through

as they have an active income tax withholding account with DRS

49 cents. Round up to the next highest dollar all amounts that

even if: no tax is due; no tax was required to be withheld for that

include 50 through 99 cents. However, if you need to add two or

year; or federal Form 945 is not required to be filed.

more amounts to compute the amount to enter on a line, include

All income tax withholding reported on federal Form W-2, Wage

cents and round off only the total. If you do not round, the

and Tax Statement, must be reported on Form CT-941,

Department of Revenue Services (DRS) will disregard the cents.

Connecticut Quarterly Reconciliation of Withholding.

Example: Add two amounts ($1.29 + $3.21) to compute the total

Due date: January 31, 2009. However, a payer that has made

($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered

timely deposits of Connecticut withholding tax in full payment of

on the line.

taxes due for the 2008 calendar year may file Form CT-945 on or

Nonpayroll Amounts Subject to Connecticut Income Tax

before February 10, 2009. You must file Form CT-945 even if no

Withholding Are:

tax is due or is required to be withheld for that year.

Gambling winnings, other than Connecticut lottery winnings,

If the due date falls on a Saturday, Sunday, or legal holiday, the

if the payment is subject to federal income tax withholding,

next business day is the due date.

and the payment is made to a resident or to someone

Be sure to complete all requested information on the back of this

receiving the payment on behalf of a resident. See IP 2005(15),

return. See instructions on back. Sign and date the return in the

Connecticut Income Tax Treatment of Gambling Winnings

space provided. If payment is due, remit payment with this return.

Other Than State Lottery Winnings;

Make your check payable to: Commissioner of Revenue

Connecticut lottery winnings if reportable for federal income

Services. DRS may submit your check to your bank electronically.

tax withholding purposes whether or not subject to federal

Write your Connecticut Tax Registration Number on your check.

income tax withholding. See IP 2005(16), Connecticut Income

Mail your completed return and payment (if applicable) to:

Tax Treatment of State Lottery Winnings Received by

Department of Revenue Services, PO Box 2931, Hartford CT

Residents and Nonresidents of Connecticut;

06104-2931.

Pension and annuity distributions if the recipient is a

To amend Form CT-945, use Form CT-941X, Amended

Connecticut resident and has requested Connecticut income

Connecticut Reconciliation of Withholding. Forms and

tax withholding;

publications may be obtained by visiting the DRS website at

Military retirement pay if the recipient is a Connecticut resident

or by calling the DRS Forms Unit at

and has requested Connecticut income tax withholding;

860-297-4753.

Unemployment compensation payments if the recipient has

Separate Here and Mail Coupon to DRS. Make a Copy for Your Records.

2008

CT-945 (DRS) Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts

Connecticut Tax Registration Number

Federal Employer ID Number

Calendar Year Ending

Due Date

January 31, 2009

READ INSTRUCTIONS BEFORE COMPLETING

Enter name and address below. Please print or type.

Name

1. Gross nonpayroll amounts

2. Gross Connecticut nonpayroll amounts

Address

3. Connecticut tax withheld

4. Credit from prior year

City

State

ZIP Code

5. Payments made for this year

6. Total payments: Add Line 4 and Line 5.

7. Net tax due (or credit): Line 3 minus Line 6.

Check if you no longer are making payments of nonpayroll

8a. Penalty:

+ 8b. Interest:

= 8

amounts and enter date of last payment: _____________ .

9. Amount to be credited

10. Amount to be refunded

Mail to:

Department of Revenue Services

11. Total amount due: Add Line 7 and Line 8.

PO Box 2931

Hartford CT 06104-2931

I declare under penalty of law that I have examined this return (including any accompanying schedules

and statements) and, to the best of my knowledge and belief, it is true, complete, and correct.

Signature _____________________________________________________________

Title _______________________________________ Date _____________________

Form Ct-945 (Drs) - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2008

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