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

Line Instructions

Line 9

Enter the amount from Line 7 to be credited to the next quarter; however,

Line 1

if any portion of that amount was withheld by you from your employees

Enter the total amount of wages, for federal income tax withholding

during the 2007 calendar year, and not repaid by you to your employees

purposes, paid to all employees during this quarter.

prior to the end of the 2007 calendar year or prior to filing this return

Line 2

(whichever is earlier), subtract that portion from the amount on Line 7 to

Enter the total amount of Connecticut wages paid during this quarter.

be credited to the next quarter and enter the difference on Line 9.

Connecticut wages are all wages paid to employees who are residents

Line 10

of Connecticut, even if those wages are paid for work performed outside

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

Connecticut by those resident employees, and wages paid to

amount was withheld by you from your employees during the 2007

employees who are nonresidents of Connecticut, if those wages are

calendar year, and not repaid by you to your employees prior to the end

paid for work performed in Connecticut by those nonresident employees.

of the 2007 calendar year or prior to filing this return (whichever is

Line 3

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

Enter the total amount of Connecticut income tax withheld on wages

and enter the difference on Line 10.

during this quarter. (This should equal Total Liability for the Calendar

Line 11

Quarter, below.)

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

Line 4

total amount now due. This form may be filed using the TSC. Visit

Enter the amount to be credited from Line 9 of your Form CT-941 for the

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

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

DRS Web site. Select the File/Register OnLine option to electronically

from your employees during a prior quarter, and not repaid by you to

file, pay and manage your state tax responsibilities.

your employees prior to the end of the prior quarter or prior to filing the

return for that quarter (whichever is earlier), subtract that portion from

Instructions for Completing Back of Form CT-941 (DRS)

the amount credited on Line 9 of your Form CT-941 for the prior quarter

Quarterly remitters: Enter the total amount of the liability on

and enter the difference on Line 4.

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

Line 5

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

Enter the sum of all payments made for this quarter.

required to make their payments using Form CT-941.

Line 6

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

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

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

this quarter.

total on Line 8. This should equal Line 3 on the front of Form CT-941.

Line 7

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

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

6 for each month. Enter the total for the month on Line 7. Add the amounts

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

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

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

Line 3 on the front of Form CT-941. Sign and date the return in the space

Line 9 and Line 10.

provided. Mail your completed return and any payment due to the

Line 8

address on the front of the return. Write your Connecticut Tax Registration

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

Number and the calendar quarter to which the payment applies on your

Line 8.

check.

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

Taxpayer Service Center (TSC):

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

The Connecticut Taxpayer Service Center

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

(TSC) is a new, interactive tax organization tool

the late filing of this return.

that allows taxpayers to file, pay, and manage

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

their state tax responsibilities electronically. Through our Web site at

(.01) per month or fraction of a month.

the TSC offers a fast, easy, and secure way to conduct

business with DRS.

Summary of Connecticut Tax Liability for the Calendar Quarter

First Month

Second Month

Third Month

Total Liability for the Calendar Quarter

CT-941 (DRS) Back (Rev. 12/06)

Form Ct-941 (Drs) - Connecticut Quarterly Reconciliation Of Withholding - 2007 Page 2

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