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Department of Revenue Services

PO Box 2931

2007

Hartford, CT 06104-2931

Form CT-945 (DRS)

(Rev. 12/06)

Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts

Complete the return in blue or black ink only. Form CT-945

Unemployment compensation payments, if the recipient has

(DRS), Connecticut Annual Reconciliation of Withholding for

requested Connecticut income tax withholding; and

Nonpayroll Amounts, may be used by new payers of nonpayroll

Payments made to athletes or entertainers if the payments

amounts or payers who have not received the 2007 Withholding

are not wages for federal income tax withholding purposes,

Remittance Coupon Book for Payers of Nonpayroll Amounts for

but Connecticut income tax withholding is required under

the 2007 calendar year.

Policy Statement 2007(1), Income Tax Withholding for

Athletes or Entertainers.

Rounding Off to Whole Numbers: You must round off cents

to the nearest whole dollar on your returns and schedules. Round

All payers of nonpayroll amounts that are subject to Connecticut

down to the next lowest dollar all amounts that include 1 through

income tax withholding are required to file Form CT-945 as long

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

as they have an active income tax withholding account with DRS

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

even if: no tax is due; no tax was required to be withheld for

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

that year; or 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, 2008. However, a payer that has made

If you do not round, the Department of Revenue Services (DRS)

timely deposits of Connecticut withholding tax in full payment of

will disregard the cents.

taxes due for the 2007 calendar year may file Form CT-945 on or

before February 10, 2008. You must file Form CT-945 (DRS)

Nonpayroll Amounts Subject to Connecticut Income Tax

even if no tax is due or is required to be withheld for that year.

Withholding Are:

Gambling winnings, other than Connecticut lottery winnings,

If the due date falls on a Saturday, Sunday, or legal holiday,

if the payment is subject to federal income tax withholding,

the next business day is the due date.

and the payment is made to a resident or to someone receiving

Be sure to complete all requested information on the back of

the payment on behalf of a resident. (See IP 2005(15),

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

Connecticut Income Tax Treatment of Gambling Winnings

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

Other Than State Lottery Winnings, for more information.);

return.

Connecticut lottery winnings, if reportable for federal income

Make your check payable to: Commissioner of Revenue

tax withholding purposes, whether or not subject to federal

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

income tax withholding. (See IP 2005(16), Connecticut Income

Write your Connecticut Tax Registration Number on your check.

Tax Treatment of State Lottery Winnings Received by

Mail your completed return and payment (if applicable) to:

Residents and Nonresidents of Connecticut, for more

Department of Revenue Services, PO Box 2931, Hartford CT

information.);

06104-2931.

Pension and annuity distributions, if the recipient is a

To amend Form CT-945, use Form CT-941X, Amended

Connecticut resident and has requested Connecticut income

Connecticut Reconciliation of Withholding. Forms and

tax withholding;

publications may be obtained by visiting the DRS Web site at

Military retirement pay, if the recipient is a Connecticut resident

or by calling the DRS Forms Unit at

and has requested Connecticut income tax withholding;

860-297-4753.

Separate Here and Mail Coupon to DRS. Make a Copy for Your Records.

2007

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, 2008

READ INSTRUCTIONS BEFORE COMPLETING

1. Gross Nonpayroll Amounts

Enter name and address below. Please print or type.

2. Gross Connecticut Nonpayroll Amounts

3. Connecticut Tax Withheld

4. Credit From Prior Year

5. Payments Made for This Year

6. Total Payments (Add Line 4 and Line 5.)

7. Net Tax Due (or credit) (Line 3 minus Line 6)

8a. Penalty:

+ 8b. Interest:

= 8

Check if you no longer are making payments of nonpayroll

amounts and enter date of last payment: _____________ .

9. Amount to be Credited

10. Amount to be Refunded

11. Total Amount Due (Add Line 7 and Line 8.)

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 _______________

Form Ct-945 (Drs) - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2007

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