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

LINE INSTRUCTIONS

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

of 1% (.01) per month or fraction of a month.

Line 1

Line 9

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

purposes, paid to all employees during this quarter.

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

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

Line 2

your employees during the 2004 calendar year, and not repaid by

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

you to your employees prior to the end of the 2004 calendar year or

Connecticut wages are all wages paid to employees who are

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

residents of Connecticut, even if those wages are paid for work

from the amount from Line 7 to be credited to the next quarter, and

performed outside Connecticut by those resident employees, and

enter the difference on Line 9.

wages paid to employees who are nonresidents of Connecticut, if

Line 10

those wages are paid for work performed in Connecticut by those

nonresident employees.

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

that amount was withheld by you from your employees during the

Line 3

2004 calendar year, and not repaid by you to your employees prior

Enter the total amount of Connecticut income tax withheld on wages

to the end of the 2004 calendar year or prior to filing this return

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

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

Quarter, below.)

Line 7 to be refunded, and enter the difference on Line 10.

Line 4

Line 11

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

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

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

is the total amount now due.

by you from your employees during a prior quarter, 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 is earlier), subtract

INSTRUCTIONS FOR COMPLETING BACK OF

that portion from the amount credited from Line 9 of your Form

FORM CT-941 (DRS)

CT-941 for the prior quarter, and enter the difference on Line 4.

All Filers: Any employer with a Connecticut withholding tax liability

Line 5

of less than $500 for a calendar quarter need not complete Schedule A

Enter the sum of all payments made for this quarter.

or Schedule B below.

Line 6

Schedule A: Federal monthly schedule depositors complete

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

Schedule A below. Schedule A is a summary of your monthly

credits for this quarter.

Connecticut tax liability, not a summary of deposits made.

Line 7

Schedule B: Federal semiweekly schedule depositors or monthly

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

schedule depositors whose tax liability on any day is $100,000 or

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

more, complete Schedule B. Each numbered space on Schedule B

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

corresponds to dates during the quarter. Enter your Connecticut

Line 3, complete Line 9 and Line 10.

tax liability on the date wages were paid, not the date of deposit.

Line 8

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

on Line 8.

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

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

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

penalty for the late filing of this return.

Schedule A Monthly Summary of Connecticut Tax Liability

Total Liability for Quarter

(a) First Month Liability

(b) Second Month Liability

Schedule B Employer’s Record of Connecticut Tax Liability (Show tax liability here, not deposits. See instructions.)

(A) First Month of Quarter

(B) Second Month of Quarter

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0

Total for first month

Total for second month

Total for third month

This should equal Line 3

CT-941 Back

Total Liability for Quarter (add amounts from A, B, and C)

on the front of this return.

(Rev. 12/03)

Form Ct-941 (Drs) - Connecticut Quarterly Reconciliation Of Withholding - 2004 Page 2

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