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Department of Revenue Services

Form CT-945 (DRS)

2011

State of Connecticut

Connecticut Annual Reconciliation of

PO Box 2931

Hartford, CT 06104-2931

Withholding for Nonpayroll Amounts

(Rev. 12/10)

General Instructions

tax withholding. See Informational Publication 2009(38),

Connecticut Income Tax Treatment of State Lottery Winnings

Complete this return in blue or black ink only.

Received by Residents and Nonresidents of Connecticut;

Form CT-945 (DRS) may be used by new payers of nonpayroll

 Gambling winnings if the payment is subject to federal income

amounts or payers who have not received their 2011 Connecticut

tax withholding and the payment is made to a resident,

Payers of Nonpayroll Amounts Withholding Returns and Instructions.

part-year resident, or someone receiving the payment on behalf of

Payers of nonpayroll amounts who are registered for Connecticut

a resident. See Informational Publication 2009(36), Connecticut

income tax withholding are required to ﬁ le Form CT-945(DRS) even

Income Tax Treatment of Gambling Winnings Other Than State

if no tax is due, tax was not required to be withheld, or federal

Lottery Winnings;

Form 945 is not required to be ﬁ led. See Informational Publication

 Pension and annuity distributions if the recipient is a Connecticut

2011(8), Connecticut Tax Guide for Payers of Nonpayroll Amounts.

resident and has requested Connecticut income tax withholding;

Complete all requested information on the front and back of this

 Military retirement pay if the recipient is a Connecticut resident

return. See instructions on back. Sign and date the return in the

and has requested Connecticut income tax withholding;

space provided. If payment is due, remit payment with this return.

 Unemployment compensation payments if the recipient has

Amending Form CT-945 (DRS)

requested Connecticut income tax withholding; and

Use Form CT-941X, Amended Connecticut Reconciliation of

 Payments made to athletes or entertainers if the payments

Withholding, to amend or correct Form CT-945 (DRS) or use the TSC

are not wages for federal income tax withholding purposes,

at to amend or correct your return electronically.

but Connecticut income tax withholding is required under

Rounding Off to Whole Dollars: You must round off cents to the

Policy Statement 2009(1), Income Tax Withholding for Athletes

nearest whole dollar on your returns and schedules. If you do not

or Entertainers.

round, the Department of Revenue Services (DRS) will disregard

When to File

the cents.

Form CT-945 (DRS) is due January 31, 2012. However, a payer

Round down to the next lowest dollar all amounts that include

that has made timely deposits of Connecticut withholding tax

1 through 49 cents. Round up to the next highest dollar all amounts

in full payment of taxes due for the 2011 calendar year may ﬁ le

that include 50 through 99 cents. However, if you need to add two

Form CT-945 (DRS) on or before February 10, 2012. If the due date

or more amounts to compute the amount to enter on a line, include

falls on a Saturday, Sunday, or legal holiday, the next business day

cents and round off only the total.

is the due date.

Example: Add two amounts ($1.29 + $3.21) to compute the total

Where to File

($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered

Use the Taxpayer Service Center (TSC) to

on the line.

electronically ﬁ le this return. See TSC on back.

Nonpayroll Amounts Subject to Connecticut Income Tax

If ﬁ ling by mail, make check payable to Commissioner of Revenue

Withholding

Services. Write your Connecticut Tax Registration Number on your

The following are Connecticut nonpayroll amounts subject to

check. DRS may submit your check to your bank electronically. Mail

Connecticut income tax withholding:

your completed return and payment, if applicable, to the address on



Connecticut Lottery winnings if reportable for federal income tax

the return below.

withholding purposes whether or not subject to federal income



Separate here and mail return to DRS. Make a copy for your records.



2011

CT-945 (DRS) Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts

Connecticut Tax Registration Number

Federal Employer ID Number

Calendar year ending

Due date



January 31, 2012



Enter name and address below. Please print or type.

1. Gross nonpayroll amounts

Name



2. Gross Connecticut nonpayroll amounts



3. Connecticut tax withheld



Address

4. Credit from prior year



5. Payments made for this year



City

State

ZIP code

6. Total payments: Add Line 4 and Line 5.



7. Net tax due (or credit): Line 3 minus Line 6.



If you are no longer making payments of nonpayroll amounts,

8a. Penalty:

+ 8b. Interest:

= 8

enter date of last payment: _________________________ .



9. Amount to be credited

yyyy



10. Amount to be refunded

Mail to: Department of Revenue Services





11. Total amount due: Add Line 7 and Line 8.

PO Box 2931

Use Form CT-941X to amend this return.

Hartford CT 06104-2931

I declare under penalty of law that I have examined this return

Signature _____________________________________________________________

(including any accompanying schedules and statements) and,

Title _______________________________________ Date _____________________

to the best of my knowledge and belief, it is true, complete, and

correct.

(

)

Telephone number ______________________________________________________

Form Ct-945 (Drs) - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2011

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