Form Ct-945 (Drs) - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2007 Page 2

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Instructions for Front of Form CT-945 (DRS)
Line 1
Line 8
Internet: Please visit the DRS Web site at
for more information
Enter the total amount of nonpayroll amounts,
Enter penalty on Line 8a and interest on Line 8b
about the TSC or other tax inquiries; and
whether or not nonpayroll amounts subject to
and enter the total on Line 8.
Connecticut income tax withholding, paid to all
Telephone: Call 1-800-382-9463
Late Payment Penalty: The penalty for paying
recipients during the 2007 calendar year.
(Connecticut calls outside the Greater
all or a portion of the tax late is 10% (.10) of the
Line 2
tax paid late.
Hartford calling area only) and select
Option 2 from a touch-tone phone or
Late Filing Penalty: If no tax is due, DRS may
Enter the total amount of nonpayroll amounts
impose a $50 penalty for the late filing of any
860-297-4753 (from anywhere).
subject to Connecticut income tax withholding paid
return.
during the 2007 calendar year.
Taxpayer Service Center (TSC)
Interest: Interest will be computed on the tax
Line 3
During 2007, Connecticut taxpayers will be able
paid late at the rate of 1% (.01) per month or
Enter the total amount of Connecticut income tax
to Fast-File through the new, electronic Taxpayer
fraction of a month.
Service Center (TSC). The TSC is an interactive
withheld on nonpayroll amounts subject to
Line 9
tool that, like Fast-File, can be accessed through
Connecticut income tax withholding during the
Enter the amount from Line 7 to be credited to the
our Web site at for a free, fast,
2007 calendar year.
2008 calendar year; however, if any portion of
easy, and secure way to conduct business with
Line 4
that amount was withheld by you from recipients
DRS.
Enter the amount to be credited from Line 9 of
during the 2007 calendar year and not repaid by
Some of the enhanced features of the TSC will
your Form CT-945 for the prior year; however, if
you to those recipients prior to the end of the
include the ability to view current balances, make
any portion of that amount was withheld by you
2007 calendar year or prior to filing this return
scheduled payments and amend certain business
from recipients during a prior year and not repaid
(whichever is earlier), subtract that portion from
tax returns. The self-service aspect of the TSC
by you to those recipients prior to the end of that
the amount on Line 7 to be credited to the 2008
enables taxpayers to easily get answers to the
year or prior to filing the return for that year
calendar year and enter the difference on Line 9.
most frequently asked questions in addition to
(whichever is earlier), subtract that portion from
Line 10
exchanging confidential information through a
the amount to be credited on Line 9 of your Form
“secure” mailbox. Many other new features for
Enter the amount from Line 7 to be refunded;
CT-945 for the prior calendar year and enter the
the TSC are planned and taxpayers are
however, if any portion of that amount was
difference on Line 4.
encouraged to visit our Web site often.
withheld by you from recipients during the 2007
Line 5
Visit the DRS Web site at for
calendar year and not repaid by you to those
Enter the sum of all payments made for the 2007
more information about the TSC or other tax
recipients prior to the end of the 2007 calendar
calendar year.
inquiries. For telephone assistance, call our
year or prior to filing this return (whichever is
Line 6
Taxpayer Services Division at 1-800-382-9463
earlier), subtract that portion from the amount on
(Connecticut calls outside the Greater Hartford
Line 7 to be refunded, and enter the difference on
Add Line 4 and Line 5. This is the total of your
calling area only) or 860-297-5962 (from
Line 10.
payments and credits for the 2007 calendar year.
anywhere). TTY, TDD, and Text Telephone users
Line 11
Line 7
only may transmit inquiries by calling
If the amount on Line 7 is a net tax due, add Line 7
Subtract Line 6 from Line 3 and enter the difference
860-297-4911.
and Line 8. This is the total amount now due.
on Line 7. This is the amount of tax due or credit.
If Line 3 is more than Line 6, complete Line 8a and
Forms and Publications
Line 8b if necessary. If Line 6 is more than Line 3,
Forms and publications are available anytime by:
complete Line 9 and Line 10.
Instructions for Back of Form CT-945 (DRS)
Quarterly remitters: Enter the total amount of the liability for each quarter on Line 6 for March, June, September, and December. Add the four amounts from
each Line 6 and enter the total on Line 7. This should equal Line 3 on the front of Form CT-945.
Monthly remitters: Enter the total amount of the liability for each month on Line 6 of that month. Add the amounts from each Line 6 for January through
December and enter the total on Line 7. This should equal Line 3 on the front of Form CT-945.
Weekly remitters: Enter the liability for each week on Lines 1 through 5 for each month. Enter the total for the month on Line 6. Add the amounts from each
Line 6 and enter the total on Line 7. This should equal Line 3 on the front of Form CT-945.
Monthly Summary of Connecticut Tax Liability (Show tax liability here, 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. 12/06)

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