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State of Connecticut

2006

Department of Revenue Services

Form CT-945 (DRS)

(Rev. 12/05)

Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts

Purpose: The attached Form CT-945 (DRS), Connecticut Annual

Payments made to athletes or entertainers if the payments

Reconciliation of Withholding for Nonpayroll Amounts, may be

are not wages for federal income tax withholding purposes,

used by new payers of nonpayroll amounts or payers who have

but Connecticut income tax withholding is required under

not received the 2006 Withholding Remittance Coupon Book for

Policy Statement 2005(1), Income Tax Withholding for

Payers of Nonpayroll Amounts for the 2006 calendar year.

Athletes or Entertainers.

Rounding Off to Whole Numbers: You must round off cents to

All payers of nonpayroll amounts that are subject to Connecticut

the nearest whole dollar on your returns and schedules. Round

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

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

as they have an active income tax withholding account with DRS

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

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

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

year; or federal Form 945 is not required to be filed.

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

Note: All income tax withholding reported on federal Form W-2,

cents and round off only the total.

Wage and Tax Statement, must be reported on Form CT-941,

Example: Add two amounts ($1.29 + $3.21) to compute the

Connecticut Quarterly Reconciliation of Withholding.

total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and

entered on the line.

Due date: January 31, 2007. However, a payer that has made

timely deposits of Connecticut withholding tax in full payment of

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

taxes due for the 2006 calendar year may file Form CT-945 on or

will disregard the cents.

before February 10, 2007. You must file CT-945 (DRS) even if no

Nonpayroll Amounts Subject to Connecticut Income Tax

tax is due or is required to be withheld for that year.

Withholding Are:

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

Gambling winnings, other than Connecticut lottery winnings,

the next business day is the due date.

if the payment is subject to federal income tax withholding,

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 Services.

tax withholding purposes, whether or not subject to federal

DRS may submit your check to your bank electronically. Write

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

your Connecticut Tax Registration Number on your check.

Tax Treatment of State Lottery Winnings Received by

Residents and Nonresidents of Connecticut, for more

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

Department of Revenue Services, PO Box 2931, Hartford CT

information.);

06104-2931.

Pension and annuity distributions, if the recipient is a

Connecticut resident and has requested Connecticut income

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

tax withholding;

Connecticut Reconciliation of Withholding. Forms and

Military retirement pay, if the recipient is a Connecticut resident

publications may be obtained by visiting the DRS Web site at

and has requested Connecticut income tax withholding;

or by calling the DRS Forms Unit at

Unemployment compensation payments, if the recipient has

860-297-4753.

requested Connecticut income tax withholding; and

SEPARATE HERE AND MAIL COUPON TO DEPARTMENT OF REVENUE SERVICES. MAKE A COPY FOR YOUR RECORDS.

2006

CT-945 (DRS) Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts

Connecticut Tax Registration Number

Federal Employer ID Number

Calendar Year Ending

Due Date

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

9. Amount to be Credited

10. Amount to be Refunded

Check if you no longer are making payments of nonpayroll

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

amounts and enter date of last payment: _____________ .

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 - 2006

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