Form Ct-945 (Drs) - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2011 Page 2
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1
2Line Instructions
If you overwithheld Connecticut income tax from any nonwage
payment, the amount overwithheld should be reimbursed to the
Line 1: Enter total nonpayroll amounts paid to all recipients during
recipient in the same calendar year in which the overcollection
the 2011 calendar year whether or not the nonpayroll amounts are
occurred. Keep in your records the recipient’s written receipt
subject to Connecticut income tax withholding.
showing the date and amount of the reimbursement.
Line 2: Enter total nonpayroll amounts subject to Connecticut
Line 11: If the amount on Line 7 is a net tax due, add Line 7 and
income tax withholding during calendar year 2011.
Line 8. This is the total amount due.
Line 3: Enter total Connecticut income tax withheld on Connecticut
Summary of Connecticut Tax Liability Instructions
nonpayroll amounts during calendar year 2011.
Quarterly remitters: Enter total liability for each quarter on Line 6 for
Line 4: Enter credit from your prior year Form CT-945 (DRS),
March, June, September, and December. Add the Line 6 amounts
Connecticut Annual Reconciliation of Withholding for Nonpayroll
and enter the total on Line 7. This should equal Line 3 on the front
Amounts, Line 9. However, if any portion of that amount was
of Form CT-945 (DRS).
withheld from recipients during a prior year and not repaid to those
recipients prior to the end of that year or prior to fi ling the return
Monthly remitters: Enter total liability for each month on Line
for that year, whichever is earlier, subtract the portion not repaid
6 of that month. Add the Line 6 amounts and enter the total on
from the amount on Line 9 of your prior year Form CT-945 (DRS).
Line 7. This should equal Line 3 on the front of Form CT-945 (DRS).
Enter the difference.
Monthly remitters may be required to fi le and pay electronically if
notifi ed by DRS.
Line 5: Enter the sum of all payments made for calendar year 2011.
Weekly remitters: Are required to fi le and pay electronically if
Line 6: Add Line 4 and Line 5. This is your total payments and
notifi ed by DRS.
credits for calendar year 2011.
For More Information
Line 7: Subtract Line 6 from Line 3 and enter the difference. If
Line 3 is more than Line 6, complete Line 8a and Line 8b if necessary,
Call DRS during business hours, Monday through Friday:
then go to Line 11. If Line 6 is more than Line 3, complete Line 9
•
1-800-382-9463 (Connecticut calls outside the Greater
and Line 10.
Hartford area only); or
Line 8: Enter penalty on Line 8a, interest on Line 8b, and the total
•
860-297-5962 (from anywhere)
on Line 8.
TTY, TDD, and Text Telephone users only may transmit inquiries
Late Payment Penalty: The penalty for paying all or a portion of
anytime by calling 860-297-4911.
the tax late is 10% of the tax paid late.
Forms and Publications
Late Filing Penalty: If no tax is due, the Department of Revenue
Visit the DRS website at to download and print
Services (DRS) may impose a $50 penalty for the late fi ling of any
Connecticut tax forms.
return or report required by law to be fi led.
Taxpayer Service Center
Interest: Interest is computed on the tax paid late at the rate of 1%
The Taxpayer Service Center (TSC) allows
per month or fraction of a month.
taxpayers to electronically file, pay, and
Line 9 and Line 10: Enter the amount from Line 7 you want credited
manage state tax responsibilities. To make
to the next quarter on Line 9. Enter the amount from Line 7 you
electronic transactions or administer your tax
want refunded on Line 10. However, if any portion of the amount
account online, visit and select Business.
on Line 7 was overwithheld from recipient(s) during calendar
year 2010 and not repaid to recipient(s) prior to the end of calendar
year 2011 or prior to fi ling Form CT-945 (DRS), whichever is earlier,
the amount not repaid must be subtracted from the amount on
Line 7. Enter the difference on Line 9 or Line 10.
Separate here and mail return to DRS. Make a copy for your records.
Summary of Connecticut Tax Liability
Enter tax liability not deposits. See instructions.
January
February
March
April
May
June
1
1
1
1
1
1
2
2
2
2
2
2
3
3
3
3
3
3
4
4
4
4
4
4
5
5
5
5
5
5
6
6
6
6
6
6
July
August
September
October
November
December
1
1
1
1
1
1
2
2
2
2
2
2
3
3
3
3
3
3
4
4
4
4
4
4
5
5
5
5
5
5
6
6
6
6
6
6
00
7 Total liability for the year
CT-945 (DRS) Back (Rev. 12/10)
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