Form Ct-941x - Amended Connecticut Reconciliation Of Withholding

Explanation of Changes to the Connecticut Reconciliation

Enter the line number from Page 1 for each item you are changing and give the reason for each change. Attach all supporting forms and schedules

for items changed. Be sure to include the business name and tax registration numbers on any attachments. Credits cannot be transferred to

another account.

Form CT-941X Instructions

General Instructions

Information Section

Complete this return in blue or black ink only. This form must be ﬁ led

Enter the employer’s name, address, Connecticut Tax Registration

before the end of the current calendar year to correct Connecticut

Number, and Federal Employer Identiﬁ cation Number (FEIN) in the

income tax withholding errors made during the same calendar

spaces provided. Check the appropriate box to indicate the type of

year. This form may not be ﬁ led after the end of the calendar year

quarterly return you are amending. Also, check the appropriate box

to correct Connecticut income tax withholding errors made during

and enter the calendar year to identify the quarterly return being

that calendar year unless to correct an administrative error.

amended.

Use Form CT-941X to correct Form CT-941, Connecticut Quarterly

Line Instructions

Reconciliation of Withholding, Form CT-945, Connecticut

In Column A, enter the amount reported on the original Form CT-941,

Annual Reconciliation of Withholding for Nonpayroll Amounts,

Form CT-945, or Form CT-941 HHE.

or Form CT-941 HHE, Connecticut Quarterly Reconciliation of

In Column B, enter the net increase or net decrease for each line

Withholding for Household Employers, as it was originally ﬁ led.

which has been changed. (Any decrease should be in parentheses.)

Form CT-941X can only be used to correct a single period. If

additional periods require correction, or if you are amending for

In Column C, enter the amount that should have been reported on the

more than one type of return, a separate Form CT-941X must be

original Form CT-941, Form CT-945, or Form CT-941 HHE.

completed for each period and for each type of return that you

Line 10: If the amount on Line 10 is a net tax due, you must complete

are amending.

Line 11 and Line 12. If Line 10 is a credit, enter the same amount

To claim a refund for the overpayment of Connecticut withholding

on Line 12 and complete the overpayment section.

tax, Form CT-941X must be ﬁ led within three years from the

Line 11: The unpaid amount is subject to interest of 1% per month

due date of the original return. If you ﬁ led federal Form 941-X,

or fraction of a month from the due date.

Adjusted Employer’s Quarterly Federal Tax Return or Claim for

Line 12: Add Line 10 and Line 11.

Refund, or federal Form 945-X, Adjusted Annual Return of Withheld

Federal Income Tax or Claim for Refund, you must ﬁ le Form

Attachments

CT-941X no later than 90 days after the ﬁ nal determination by

A copy of your federal Form 941-X, federal Form 945-X, quarterly

the Internal Revenue Service. If the tax reported on your federal

reconciliations of withholding from other states (original and

Form 941, Employer’s Quarterly Federal Tax Return, or federal

corrected copies), and all federal Forms W-2c, Corrected Wage and

Form 945, Annual Return of Withheld Federal Income Tax, is

Tax Statement, must be attached to support your changes.

changed or corrected by the Internal Revenue Service or other

competent authority, and the change increases or decreases your

Signature

Connecticut withholding tax liability, you must ﬁ le Form CT-941X

This form must be signed by the employer. Anyone paid to prepare

to report the change or correction no later than 90 days after the

the tax return must sign the return. The preparer’s FEIN, ﬁ rm name,

ﬁ nal determination of the change or correction.

ﬁ rm address, and telephone number must also be entered in the

Amending Form CT-W3 or Form CT-1096

space provided.

Form CT-941X is not used to correct any mistakes made

For More Information

o n Form CT-W3, Connecticut Annual Reconciliation of

Call DRS during business hours, Monday through Friday:

Withholding, or Form CT-1096, Connecticut Annual Summary and

• 800-382-9463 (Connecticut calls outside the Greater Hartford

Transmittal of Information Returns. To correct any errors made on

calling area only); or

Form CT-W3 or Form CT-1096, you must submit a revised

Form CT-W3 or Form CT-1096 clearly labeled “AMENDED.” The

• 860-297-5962 (from anywhere).

total amounts reported for Connecticut tax withheld on Line 3 of

TTY, TDD, and Text Telephone users only may transmit anytime by

Form(s) CT-941, Form CT-945, or if applicable, Form(s) CT-941X,

calling 860-297-4911.

for the calendar year must agree with the total amount reported on

Taxpayer Service Center

Form CT-W3, Line 1, or Form CT-1096, Line 1, or both. The total

The Taxpayer Service Center (TSC) allows

amounts reported for gross Connecticut wages or nonpayroll

taxpayers to electronically file, pay, and

amounts on Form(s) CT-941, Form CT-945, Line 2, or if applicable,

manage state tax responsibilities. To make

Form(s) CT-941X, Line 2, for the calendar year must agree with

electronic transactions or administer your tax account online, visit

total Connecticut wages reported on Form CT-W3, Line 2, or total

and select Business.

nonpayroll amounts reported on Form CT-1096, Line 2, or both.

CT-941X Back (Rev. 12/12)

Form Ct-941x - Amended Connecticut Reconciliation Of Withholding - 2012 Page 2

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