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If filing Form CT-8109 (DRS) by mail, make check

on Form CT-945, Line 9 for the prior calendar year,

payable to: Commissioner of Revenue Services.

and enter the difference on Line 4.

DRS may submit your check to your bank

Line 5

electronically. Write your Connecticut Tax Registration

Enter the sum of all payments made for the 2007

Number and the calendar quarter during which the

calendar year.

payment was made on your check.

Mail the completed coupon and payment to:

Line 6

Department of Revenue Services

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

PO Box 2931

and credits for the 2007 calendar year.

Hartford CT 06104-2931

Line 7 - Net Tax Due (or credit)

Subtract Line 6 from Line 3 and enter the difference.

Form CT- 945

This is the net tax due or credit. If Line 3 is more than

All designated withholding agents with active

Line 6, complete Line 8a and Line 8b if necessary. If

Connecticut income tax withholding accounts are

Line 6 is more than Line 3, complete Line 9 and Line 10.

required to file Form CT-945, even if:

Lines 8a, 8b, and 8

• No tax is due;

Enter penalty on Line 8a and interest on Line 8b, and

• No tax was required to be withheld for that year; or

enter the total.

• Federal Form 945 is not required to be filed.

Late Payment Penalty: The penalty for paying all or a

Due date: January 31, 2008. However, a designated

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

withholding agent who has made timely deposits of

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

Connecticut withholding tax in full payment of such

a $50 penalty for the late filing of this return.

taxes due for the calendar year 2007 may file Form

Interest: Interest will be computed on the tax paid late

CT-945 on or before February 10, 2008.

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

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

Line 9

holiday, the next business day is the due date.

Enter the amount from Line 7 to be credited to the

Line 1

2008 calendar year. However, if any portion of that

amount was withheld by you from athletes or

Enter the total amount of payments made to athletes

entertainers during the 2007 calendar year and not

or entertainers during the 2007 calendar year, whether

repaid by the designated withholding agent to those

or not for performances in Connecticut and whether

athletes or entertainers prior to the end of the 2007

or not subject to Connecticut income tax withholding.

calendar year or prior to filing this return (whichever

Line 2

is earlier), subtract that portion from the amount on

Enter the total amount of payments made to athletes

Line 7 to be credited to the 2008 calendar year and

or entertainers for performances in Connecticut

enter the difference on Line 9.

during the 2007 calendar year, whether or not subject

Line 10

to Connecticut income tax withholding.

Enter the amount from Line 7 to be refunded.

Line 3 - Connecticut Tax Withheld

However, if any portion of that amount was withheld

Enter the total amount of Connecticut income tax

from athletes or entertainers during the 2007 calendar

withheld from payments made to athletes or

year, and not repaid by the designated withholding agent

entertainers during the 2007 calendar year.

to those athletes or entertainers prior to the end of the

2007 calendar year or prior to filing this return

Line 4

(whichever is earlier), subtract that portion from the

Enter the amount to be credited from Form CT-945,

amount on Line 7 to be refunded, and enter the

Line 9 for the prior calendar year. However, if any

difference on Line 10.

portion of that amount was withheld from athletes or

Line 11

entertainers during a prior year and not repaid by the

designated withholding agent to those athletes or

If the amount on Line 7 is a net tax due, add Line 7

entertainers prior to the end of that year or prior to

and Line 8. This is the total amount now due.

filing the return for that year (whichever is earlier),

Sign and date the return in the space provided.

subtract that portion from the amount to be credited

Page 2 of 4

Form Ct-945 (Drs) - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2007 Page 3

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