Form Ct-945 (Drs) - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2005

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State of Connecticut
2005
Department of Revenue Services
Form CT-945 (DRS)
(Rev. 12/04)
Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts
Purpose: The attached Form CT-945 (DRS), Connecticut Annual
Payments made to athletes or entertainers if the payments
Reconciliation of Withholding For Nonpayroll Amounts, may be
are not wages for federal income tax withholding purposes,
used by new payers of nonpayroll amounts who have not received
but Connecticut income tax withholding is required under
the 2005 Withholding Remittance Coupon Book for Payers of
Policy Statement 2004(1), Income Tax Withholding for
Nonpayroll Amounts for the 2005 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 the
49 cents. Round up to the next highest dollar all amounts that
Department of Revenue Services (DRS), even if no tax is due,
include 50 through 99 cents. However, if you need to add two or
or even if no tax was required to be withheld for that year, or even
more amounts to compute the amount to enter on a line, include
if federal Form 945 is not required to be filed.
cents and round off only the total.
Note: All income tax withholding reported on federal Form W-2,
Example: Add two amounts ($1.29 + $3.21) to compute the
Wage and Tax Statement, must be reported on Form CT-941,
total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and
Connecticut Quarterly Reconciliation of Withholding.
entered on the line.
Due date: January 31, 2006. However, a payer that has made
Nonpayroll Amounts Subject to Connecticut Income Tax
timely deposits of Connecticut withholding tax in full payment of
Withholding: Connecticut nonpayroll amounts mean:
such taxes due for the 2005 calendar year may file Form CT-945
on or before February 10, 2006. You must file CT-945 (DRS)
Gambling winnings, other than Connecticut lottery winnings,
even if no tax is due or is required to be withheld for that year.
if the payment is subject to federal income tax withholding,
and the payment is made to a resident or to someone receiving
If the due date falls on a Saturday, Sunday, or legal holiday,
the payment on behalf of a resident. (See IP 2001(29),
the next business day is the due date.
Connecticut Income Tax Treatment of Gambling Winnings
Other Than State Lottery Winnings, for more information.);
Be sure to complete all requested information on the back of
this return. See instructions on back. Sign and date the return in
Connecticut lottery winnings, if reportable for federal income
the space provided. If payment is due, remit payment with this
tax withholding purposes, whether or not subject to federal
return.
income tax withholding. (See IP 2003(21), Connecticut Income
Tax Treatment of State Lottery Winnings Received by
Make your check payable to: Commissioner of Revenue Services.
Residents and Nonresidents of Connecticut, for more
Write your Connecticut Tax Registration Number on your check.
information.);
Mail your completed return and payment (if applicable) to:
Pension and annuity distributions, if the recipient is a
Department of Revenue Services, PO Box 2931, Hartford CT
Connecticut resident and has requested Connecticut income
06104-2931.
tax withholding;
Military retirement pay, if the recipient is a Connecticut resident
To amend Form CT-945, use Form CT-941X, Amended
and has requested Connecticut income tax withholding;
Connecticut Reconciliation of Withholding. Forms and
Unemployment compensation, if the recipient has requested
publications may be obtained by visiting the DRS Web site at
Connecticut income tax withholding; and
or by calling the DRS Forms Unit at
860-297-4753.
SEPARATE HERE AND MAIL COUPON TO DEPARTMENT OF REVENUE SERVICES. MAKE A COPY FOR YOUR RECORDS.
2005
CT-945 (DRS) Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts
Connecticut Tax Registration Number
Federal Employer ID Number
Calendar Year Ending
Due Date
READ INSTRUCTIONS BEFORE COMPLETING
1 2 3 4
1 2 3 4
1. Gross Nonpayroll Amounts
1
1 2 3 4
ENTER NAME AND ADDRESS BELOW. PLEASE PRINT OR TYPE.
1 2 3 4
1 2 3 4
2. Gross CT Nonpayroll Amounts
2
1 2 3 4
1 2 3 4
3. Connecticut Tax Withheld
3
1 2 3 4
1 2 3 4
4. Credit From Prior Year
4
1 2 3 4
1 2 3 4
5. Payments Made for This Year
5
1 2 3 4
1 2 3 4
1 2 3 4
6. Total Payments (Add Line 4 and Line 5)
6
1 2 3 4
1 2 3 4
7. Net Tax Due (or credit) (Line 3 minus Line 6)
7
1 2 3 4
1 2 3 4
8a. Penalty:
+ 8b. Interest:
= 8
1 2 3 4
1 2 3 4
1 2 3 4
9. Amount to be Credited
9
1 2 3 4
1 2 3 4
10. Amount to be Refunded
10
1 2 3 4
Check if you no longer are making payments of nonpayroll
1 2 3 4
11. Total Amount Due (Add Line 7 and Line 8)
11
1 2 3 4
withholding and enter date of last payment: __________ .
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 ________________________________________________________
Mail to:
Department of Revenue Services
PO Box 2931
Hartford CT 06104-2931
Title _______________________________________
Date _______________

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