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Instructions for Completing Back of

Line 1

Form CT- 945

Enter the total amount of Connecticut income tax

withheld from payments made to athletes or

Quarterly remitters: Enter the total amount of the

entertainers during the 2007 calendar year. This amount

liability for each quarter on Line 6 for March, June,

should equal the sum of quarterly amounts listed on

September, and December. Add the four amounts from

the back of Form CT-1096.

each Line 6 and enter the total on Line 7. This amount

should equal Form CT-945, Line 3.

Line 2

Monthly remitters: Enter the total amount of the

Enter the total amount of payments made to athletes

liability for each month on Line 6 of that month. Add

or entertainers during the 2007 calendar year. This

the amounts from each Line 6 for January through

amount should equal the sum of payments subject to

December and enter the total on Line 7. This amount

Connecticut income tax withholding reported in

should equal Form CT-945, Line 3.

Box 18 on each federal Form 1099-MISC.

Weekly remitters: Enter the liability for each week

Line 3

on Lines 1 through 5 for each month. Enter the total

Indicate the number of federal Forms 1099-MISC

for the month on Line 6. Add the amounts from each

submitted with this return.

Line 6 and enter the total on Line 7. This amount

Sign and date the return in the space provided.

should equal Form CT-945, Line 3.

Do not make payments with this return. All payments

must be made using Form CT-8109 (DRS) or Form

Electronic Filing Option

CT-945.

The DRS website at

Mail your completed Form CT-1096 with a copy of

allows you to

each federal Form 1099-MISC to:

Fast-File through the electronic

Department of Revenue Services

Taxpayer Service Center (TSC). Select the File/

PO Box 5081

Hartford CT 06102-5081

and manage your state tax responsibilities.

If filing Form CT-945 by mail, make check payable

Special Rules for Payments Made to

to: Commissioner of Revenue Services. DRS may

Nonresident Aliens

submit your check to your bank electronically. Write

your Connecticut Tax Registration Number on your

If you made payments to athletes or entertainers who

check.

were nonresident aliens (or any other persons

considered foreign persons under the instructions for

Mail your completed return and payment (if applicable)

federal Form 1042-S, Foreign Person’s U.S. Source

to: Department of Revenue Services, PO Box 2931,

Income Subject to Withholding), and were required to

Hartford CT 06104-2931.

issue a federal Form 1042-S, the following

modifications to the instructions apply:

Amended Form CT-945

• Complete a separate Form CT-1096 and file it along

with a duplicate of all federal Forms 1042-S reporting

Use Form CT-941X, Amended Connecticut

Connecticut income tax withholding information (Due

Reconciliation of Withholding, to amend a previously

date: March 15);

filed Form CT-945. To obtain Form CT-941X, see

Forms and Publications on Page 4.

• The total amount of Connecticut income tax withheld

from payments made during the calendar year to

athletes or entertainers who were nonresident aliens

Form CT-1096

entered on Form CT-1096, Line 1, should equal the

Except as otherwise provided in Special Rules for

sum of Connecticut income tax withholding reported

Payments Made to Nonresident Aliens on this page,

on federal Form 1042-S, Box 22;

you must complete Form CT-1096 and file it along

• The total amount of payments made during the calendar

with a duplicate of all federal Forms 1099-MISC

year to athletes or entertainers who were nonresident

reporting Connecticut income tax withholding

aliens entered on Form CT-1096, Line 2, should equal

information in Boxes 16 and 18.

the sum of payments subject to Connecticut income

tax withholding reported on federal Form 1042-S,

Due Date: February 29, 2008

Box 2 (to the extent derived from services performed

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

in Connecticut); and

holiday, the next business day is the due date.

• Indicate the number of federal Forms 1042-S

submitted with this return.

Page 3 of 4

Form Ct-945 (Drs) - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2007 Page 4

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