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Instructions for Front of Form CT-945 (DRS)

Line 1

Line 9

Enter the total amount of nonpayroll amounts, whether or not the nonpayroll

Enter the amount from Line 7 to be credited to the 2008 calendar year;

amounts subject to Connecticut income tax withholding paid to all recipients

however, if any portion of that amount was withheld by you from recipients

during the 2008 calendar year.

during the 2008 calendar year and not repaid by you to those recipients prior

to the end of the 2008 calendar year or prior to filing this return (whichever

Line 2

is earlier), subtract that portion from the amount on Line 7 to be credited to

Enter the total amount of nonpayroll amounts subject to Connecticut income

the 2009 calendar year and enter the difference on Line 9.

tax withholding paid during the 2008 calendar year.

Line 10

Line 3

Enter the amount from Line 7 to be refunded; however, if any portion of that

Enter the total amount of Connecticut income tax withheld on nonpayroll

amount was withheld by you from recipients during the 2008 calendar year

amounts subject to Connecticut income tax withholding during the 2008

and not repaid by you to those recipients prior to the end of the 2008

calendar year.

calendar year or prior to filing this return (whichever is earlier), subtract that

Line 4

portion from the amount on Line 7 to be refunded, and enter the difference

on Line 10.

Enter the amount to be credited from Line 9 of your Form CT-945 for the prior

Line 11

year; however, if any portion of that amount was withheld by you from

recipients during a prior year and not repaid by you to those recipients prior

If the amount on Line 7 is a net tax due, add Line 7 and Line 8. This is the total

to the end of that year or prior to filing the return for that year (whichever is

amount now due.

earlier), subtract that portion from the amount to be credited on Line 9 of your

Forms and Publications

Form CT-945 for the prior calendar year and enter the difference on Line 4.

Line 5

Forms and publications are available anytime by:

Internet: Visit the DRS website at for more

Enter the sum of all payments made for the 2008 calendar year.

information about the TSC or other tax inquiries; or

Line 6

Telephone: Call 1-800-382-9463 (Connecticut calls outside the

Add Line 4 and Line 5. This is the total of your payments and credits for the

Greater Hartford calling area only) and select Option 2 from a

2008 calendar year.

touch-tone phone or 860-297-4753 (from anywhere).

Line 7

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

Subtract Line 6 from Line 3 and enter the difference on Line 7. This is the

by calling 860-297-4911.

amount of tax due or credit. If Line 3 is more than Line 6, complete Line 8a

Taxpayer Service Center (TSC)

and Line 8b if necessary. If Line 6 is more than Line 3, complete Line 9 and

During 2008, Connecticut taxpayers will be able to Fast-File through the

Line 10.

electronic TSC. The TSC is an interactive tool that, like Fast-File, can be

Line 8

accessed through our website at for a free, fast, easy,

and secure way to conduct business with DRS.

Enter penalty on Line 8a and interest on Line 8b and enter the total on Line 8.

Some of the enhanced features of the TSC include the ability to view current

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

balances, make scheduled payments and amend certain business tax returns.

late is 10% of the tax paid late.

The self-service aspect of the TSC enables taxpayers to easily get

Late Filing Penalty: If no tax is due, the Department of Revenue Services

answers to the most frequently asked questions in

(DRS) may impose a $50 penalty for the late filing of any return.

addition to exchanging confidential information

Interest: Interest will be computed on the tax paid late at the rate of 1% per

through a “secure” mailbox. Many other features

month or fraction of a month.

for the TSC are planned and taxpayers are

encouraged to visit our website often.

Instructions for Back of Form CT-945 (DRS)

Quarterly remitters: Enter the total amount of the liability for each quarter on Line 6 for March, June, September, and December. Add the four amounts from

each Line 6 and enter the total on Line 7. This should equal Line 3 on the front of Form CT-945.

Monthly remitters: Enter the total amount of the liability for each month on Line 6 of that month. Add the amounts from each Line 6 for January through

December and enter the total on Line 7. This should equal Line 3 on the front of Form CT-945.

Weekly remitters: Enter the liability for each week on Lines 1 through 5 for each month. Enter the total for the month on Line 6. Add the amounts from each

Line 6 and enter the total on Line 7. This should equal Line 3 on the front of Form CT-945.

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

Monthly Summary of Connecticut Tax Liability Show tax liability here, not deposits. See instructions.

January

February

March

April

May

June