Form Ct-Wh (Drs) - Connecticut Withholding Tax Payment Form

Department of Revenue Services

2009

Form CT-WH (DRS)

State of Connecticut

PO Box 2931

Connecticut Withholding Tax Payment Form

Hartford, CT 06104-2931

(Rev. 12/08)

EMPLOYER’S RECORD OF PAYMENT

Form CT-WH (DRS), Connecticut Withholding Tax Payment

Form, may be used by new employers or employers who have not

Weekly Remitters Only: Enter date payroll was paid.

received the 2009 Employer’s Withholding Remittance Coupon

_ _ /_ _ / 2009

Book. This is an interim coupon to be used only until receipt of the

1. Enter quarter (1, 2, 3, or 4)

See instructions.

2. Connecticut tax withheld

The ﬁ ling frequency is based on the employer’s reported liability for

the tax required to be deducted and withheld during the 12-month

look-back period. The 12-month look-back period for calendar year

2009 is the 12-month period that ended on June 30, 2008.

2009 Employer’s Withholding Remittance Coupon Book. Once the

book is received, only the preprinted coupons contained in the book

See Special Notice 2004(9), 2004 Legislation Affecting Connecticut

should be used.

Income Tax Withholding by Employers on Wages Paid on or After

January 1, 2005, and the schedule on the back of this return.

All employers are required to withhold Connecticut income tax from

employee wages at the time wages are paid. Use Form CT-WH (DRS)

Household employers who are registered to withhold Connecticut

to make your payments to the Connecticut Department of Revenue

income tax from wages of their household employees should not

Services (DRS).

use this form. See Informational Publication 2009(1), Connecticut

Circular CT, Employer’s Tax Guide, for more information.

Each calendar year DRS classiﬁ es employers for Connecticut

income tax withholding purposes either as a weekly, monthly, or

Do not ﬁ le Form CT-WH (DRS) if: no payment is due; or your

payment was made by electronic funds transfer (EFT) or the

quarterly remitter. Most new employers will be classiﬁ ed as monthly

Taxpayer Service Center (TSC).

remitters.

Payers of nonpayroll amounts must use Form CT-8109(DRS), Connecticut Withholding Tax Payment Form for Nonpayroll Amounts.

Instructions

Complete the return in blue or black ink only. In the appropriate

Quarterly remitters: Quarterly remitters are required to make

boxes, enter name, address, and identiﬁ cation numbers. For weekly

their payments using Form CT-941 (DRS), Connecticut Quarterly

remitters only, enter the date the payroll was paid, not the due

Reconciliation of Withholding.

date of the coupon.

Pay the total amount shown on Line 2. Make your check payable to:

Line 1: Enter the number of the quarter to which this payment

Commissioner of Revenue Services. DRS may submit your check

applies. Enter 1 for the ﬁ rst quarter (January 1 through March 31);

to your bank electronically. Write your Connecticut Tax Registration

2 for the second quarter (April 1 through June 30); 3 for the third

Number and the calendar quarter to which the payment applies

quarter (July 1 through September 30); or 4 for the fourth quarter

on your check. Mail the completed coupon to the address on the

(October 1 through December 31).

coupon or use the TSC to ﬁ le and make your payment.

If the tax liability was incurred during one quarter and paid to DRS

Connecticut Taxpayer Service Center

in another quarter, enter the number for the quarter in which

The DRS electronic Taxpayer Service Center for Business Taxes

the tax liability was incurred. For example, if the tax liability was

(TSC-BUS) allows taxpayers to electronically ﬁ le, pay, and manage

incurred in March and paid to DRS in April, enter 1.

state tax responsibilities. To make

Line 2: Weekly remitters: Enter the total amount of Connecticut

electronic transactions or administer

income tax withheld from wages paid on the date entered above

your tax account online, visit the DRS

Line 1 of Form CT-WH (DRS).

website at and

select the TSC logo.

Monthly remitters: Enter the total amount of Connecticut income

tax withheld from wages for the month.

Separate Here and Mail Coupon to DRS. Keep the Top Portion for Your Records.

CT-WH (DRS)

Connecticut Withholding Tax Payment

2009

Connecticut Tax Registration Number

Federal Employer ID Number

Year

2009

Weekly Remitters Only: Enter date payroll was paid.

Enter name and address below. Please print or type.

_ _ /_ _ / 2009

Name

1. Enter quarter (1, 2, 3, or 4)

See instructions.

Address

2. Connecticut tax withheld

Do not ﬁ le this Form CT-WH (DRS) if no payment is due.

Pay the amount shown on Line 2.

City

State

Zip Code

If ﬁ ling by mail, send payment to:

DRS, PO Box 2931, Hartford CT 06104-2931

Make check payable to: Commissioner of Revenue Services.

Write your Connecticut Tax Registration Number on your check.

DO NOT FOLD OR BEND COUPON

Electronic Filing Options: Connecticut TSC ( )

Form Ct-Wh (Drs) - Connecticut Withholding Tax Payment Form - 2009

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