Form Ct-941 (Drs) - Connecticut Quarterly Reconciliation Of Withholding

Line Instructions

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

subtract that portion from the amount on Line 7 to be credited to

Line 1: Enter the total amount of wages, for federal income tax

the next quarter and enter the difference on Line 9.

withholding purposes, paid to all employees during this quarter.

Line 10: Enter amount from Line 7 to be refunded; however, if any

Line 2: Enter the total amount of Connecticut wages paid during

portion of that amount was withheld by you from your employees

this quarter. Connecticut wages are all wages paid to employees

during the 2008 calendar year, and not repaid by you to your

who are residents of Connecticut, even if those wages are paid

employees prior to the end of the 2008 calendar year or prior to

for work performed outside Connecticut by those resident

filing this return (whichever is earlier), subtract that portion from

employees, and wages paid to employees who are nonresidents

the amount on Line 7 to be refunded and enter the difference on

of Connecticut, if those wages are paid for work performed in

Line 10.

Connecticut by those nonresident employees.

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

Line 3: Enter the total amount of Connecticut income tax withheld

Line 8. This is the total amount now due. This form may be filed

on wages during this quarter. (This should equal Total liability

using the Taxpayer Service Center (TSC). Visit

for the calendar quarter, below.)

and click on Fast-File through the electronic TSC on the DRS

Line 4: Enter the amount to be credited from Line 9 of your Form

website. Select the File/Register OnLine option to electronically

CT-941 for the prior quarter; however, if any portion of that amount

file, pay, and manage your state tax responsibilities.

was withheld by you from your employees during a prior quarter,

Instructions for Completing Back of Form CT-941

and not repaid by you to your employees prior to the end of the

prior quarter or prior to filing the return for that quarter (whichever

(DRS)

is earlier), subtract that portion from the amount credited on

Quarterly remitters: Enter the total amount of the liability on

Line 9 of your Form CT-941 for the prior quarter and enter the

Line 7 in the third month column. Also enter that amount on Line 8.

difference on Line 4.

This should equal Line 3 on the front of Form CT-941. Quarterly

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

remitters are required to make their payments using Form CT-941.

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

Monthly remitters: Enter the total amount of the liability for each

and credits for this quarter.

month on Line 7 of that month. Add the amounts from each

Line 7 and enter the total on Line 8. This should equal Line 3 on

Line 7: Subtract Line 6 from Line 3, and enter the difference on

the front of Form CT-941.

Line 7. This is the amount of tax due or credit. If Line 3 is more

than Line 6, complete Line 8a and Line 8b, if necessary. If Line 6

Weekly remitters: Enter the liability for each week on Lines 1

is more than Line 3, complete Line 9 and Line 10.

through 6 for each month. Enter the total for the month on Line 7.

Add the amounts from each Line 7 and enter the total on Line 8.

Line 8: Enter penalty on Line 8a, interest on Line 8b, and enter

This should equal Line 3 on the front of Form CT-941. Sign and

the total on Line 8.

date the return in the space provided. Mail your completed return

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

and any payment due to the address on the front of the return.

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

Write your Connecticut Tax Registration Number and the calendar

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

quarter to which the payment applies on your check.

Services (DRS) may impose a $50 penalty for the late filing of this

Taxpayer Service Center: The TSC is an

return.

interactive tax organization tool that allows

Interest: Interest will be computed on the tax paid late at the rate

taxpayers to file, pay, and manage their state

of 1% per month or fraction of a month.

tax responsibilities electronically. Through our

website at the TSC offers a fast, easy, and secure

Line 9: Enter the amount from Line 7 to be credited to the next

way to conduct business with DRS.

quarter; however, if any portion of that amount was withheld by

you from your employees during the 2008 calendar year, and not

repaid by you to your employees prior to the end of the 2008

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

Summary of Connecticut Tax Liability for the Calendar Quarter

First Month

Second Month

Third Month

8 Total liability for the calendar quarter

CT-941 (DRS) Back (Rev. 07/08)

Form Ct-941 (Drs) - Connecticut Quarterly Reconciliation Of Withholding - 2008 Page 2

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