Looking for a Ct Tax Forms And Templates? Download it for free!

Instructions for Front of Form CT-945 (DRS)

Line 1

Forms and Publications

Line 8

Enter the total amount of nonpayroll amounts,

Enter penalty on Line 8a and interest on Line

Forms and publications are available

whether or not nonpayroll amounts subject to

anytime by:

8b and enter the total on Line 8.

Connecticut income tax withholding, paid to

Internet: Preview and download forms

Late Payment Penalty: The penalty for paying

all recipients during the 2006 calendar year.

and publications from the DRS Web

all or a portion of the tax late is 10% (.10) of the

site:

Line 2

tax paid late.

DRS TAX-FAX: Call 860-297-5698 from

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

Enter the total amount of nonpayroll amounts

the handset attached to your fax

impose a $50 penalty for the late filing of any

subject to Connecticut income tax withholding

machine and select from the menu.

return.

paid during the 2006 calendar year.

(Only forms, not publications, are

Interest: Interest will be computed on the tax

Line 3

available through TAX-FAX)

paid late at the rate of 1% (.01) per month or

Enter the total amount of Connecticut income

Telephone: Call 860-297-4753 (from

fraction of a month.

tax withheld on nonpayroll amounts subject to

anywhere) or 1-800-382-9463 (in-state)

Line 9

Connecticut income tax withholding during the

and select Option 2 from a touch-tone

2006 calendar year.

Enter the amount from Line 7 to be credited to

phone.

the 2007 calendar year; however, if any portion

Line 4

Electronic Filing Option

of that amount was withheld by you from

Enter the amount to be credited from Line 9 of

By Internet:

recipients during the 2006 calendar year and

your Form CT-945 for the prior year; however,

not repaid by you to those recipients prior to

The Connecticut Fast-File program is a fast,

if any portion of that amount was withheld by

the end of the 2006 calendar year or prior to

easy, secure, and paperless way to file and

you from recipients during a prior year and not

filing this return (whichever is earlier), subtract

pay business taxes electronically over the

repaid by you to those recipients prior to the

that portion from the amount on Line 7 to be

Internet. Any business registered with

end of that year or prior to filing the return for

credited to the 2007 calendar year and enter

Department of Revenue Services (DRS) for

that year (whichever is earlier), subtract that

the difference on Line 9.

admissions and dues tax, attorney

portion from the amount to be credited on

occupational tax, business entity tax,

Line 10

Line 9 of your Form CT-945 for the prior

business use tax, estimated corporation

calendar year and enter the difference on

Enter the amount from Line 7 to be refunded;

business tax, nursing home user fee, room

Line 4.

however, if any portion of that amount was

occupancy tax, sales and use tax, and

withheld by you from recipients during the 2006

Line 5

withholding tax (payroll and nonpayroll), may

calendar year and not repaid by you to those

Enter the sum of all payments made for the

be able to Fast-File its business tax returns.

recipients prior to the end of the 2006 calendar

2006 calendar year.

For more information on the Connecticut

year or prior to filing this return (whichever is

Line 6

Fast-File Program, visit the DRS Web site at

earlier), subtract that portion from the amount

and click on File/Register

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

on Line 7 to be refunded, and enter the

OnLine or call the DRS Forms Unit at

payments and credits for the 2006 calendar

difference on Line 10.

860-297-4753 and request TPG-129, Fast-File

year.

Line 11

in Five.

Line 7

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

Subtract Line 6 from Line 3 and enter the

Line 7 and Line 8. This is the total amount now

difference on Line 7. This is the amount of tax

due.

due or credit. If Line 3 is more than Line 6,

complete Line 8a and Line 8b if necessary.

If Line 6 is more than Line 3, 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

July

August

September

October

November

December

7 Total Liability for the Year

CT-945 (DRS) Back (Rev. 12/05)

Form Ct-945 (Drs) - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2006 Page 2

Related Articles

Related forms

Related Categories