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

Line Instructions

during the 2009 calendar year and not repaid by you to your

employees prior to the end of the 2009 calendar year or prior

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

to ﬁ ling the fourth quarter return (whichever is earlier), subtract

tax withholding purposes, paid to all employees during this

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

quarter.

year and enter the difference on Line 9 or if requesting a refund,

Line 2: Enter the total amount of Connecticut wages paid

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

during this quarter. Connecticut wages are all wages paid

and enter the difference on Line 10.

to employees who are residents of Connecticut, even if those

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

wages are paid for work performed outside Connecticut by those

and Line 8. This is the total amount now due.

resident employees, and wages paid to employees who are

This form may be filed using the TSC. See Connecticut

nonresidents of Connecticut, if those wages are paid for work

Taxpayer Service Center, below.

performed in Connecticut by those nonresident employees.

Line 3: Enter the total amount of Connecticut income tax

Instructions for Form CT-941 (DRS) Back

withheld on wages during this quarter. This should equal Total

Quarterly remitters: Enter the total amount of the liability on

liability for the calendar quarter, below.

Line 7 in the third month column and on Line 8. This should equal

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

Line 3 on the front of Form CT-941 (DRS). Quarterly remitters are

Form CT-941 (DRS) for the prior quarter; however, if any portion

required to make their payments using Form CT-941 (DRS).

of that amount was withheld by you from your employees during

Monthly remitters: Enter the total amount of the liability for

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

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

to the end of the prior quarter or prior to ﬁ ling the return for that

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

quarter (whichever is earlier), subtract that portion from the

on the front of Form CT-941 (DRS).

amount credited on Line 9 of your Form CT-941 (DRS) for the

prior quarter and enter the difference on Line 4.

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

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

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

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

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

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

and credits for this quarter.

CT-941 (DRS). Sign and date the return in the space provided.

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

Mail your completed return and any payment due to the address

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

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

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

Number and the calendar quarter to which the payment applies

Line 6 is more than Line 3, complete Line 9 and Line 10.

on your check.

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

Connecticut Taxpayer Service Center

the total on Line 8.

The DRS electronic Taxpayer Service Center for Business

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

Taxes (TSC-BUS) allows taxpayers to electronically ﬁ le, pay,

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

and manage state tax responsibilities. To make electronic

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

transactions or administer your tax account online, visit the

penalty for the late ﬁ ling of this return.

DRS website at

and select the TSC logo.

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

rate of 1% per month or fraction of a month.

Line 9 and Line 10: Enter the amount from Line 7 to be credited

to the next quarter (Line 9) or refunded (Line 10). However, if any

portion of that amount was withheld by you from your employees

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. 12/08)

Form Ct-941 (Drs) - Connecticut Quarterly Reconciliation Of Withholding - 2009 Page 2

Related Articles

Related forms

Related Categories