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Special Rules for Payments Made to Nonresident

Reminders:

Aliens

• Be sure to complete all requested information.

If you made payments to athletes or entertainers who were

• Do not send a payment with this return.

nonresident aliens, or any other persons considered foreign

• All payments must be made using Form CT-8109 (DRS),

persons under the instructions for federal Form 1042-S,

Connecticut Withholding Tax Payment Form for

Foreign Person’s U.S. Source Income Subject to Withholding,

Nonpayroll amounts, or Form CT-945 ATHEN,

and were required to issue a federal Form 1042-S,

Connecticut Annual Reconciliation of Withholding for

the following modiﬁ cations to the instructions apply:

Nonpayroll Amounts.

• Complete a separate Form CT-1096 ATHEN and ﬁ le

• Sign and date the return in the space provided.

it along with a duplicate of all federal Forms 1042-S

• Federal forms 1099 and W-2G must be ﬁ led with DRS

reporting Connecticut income tax withholding information

even if you are not required to be registered with DRS.

for which the due date is March 15;

Unregistered ﬁ lers should write “Information Only” in

• The total amount of Connecticut income tax withheld

the space reserved for the Connecticut Tax Registration

from payments made during the calendar year to

Number on this return.

athletes or entertainers who were nonresident aliens

• Special rules apply to designated withholding agents.

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

See Policy Statement 2008(1), Income Tax Withholding

the sum of Connecticut income tax withholding reported

for Athletes or Entertainers.

on federal Form 1042-S, Box 22;

• If you file 25 or more Forms 1099 or W-2G, you

• The total amount of payments made during the calendar

are required to ﬁ le Form CT-1096 and Forms 1099

year to athletes or entertainers who were nonresident

or W-2G electronically. You may request a waiver

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

of the electronic ﬁ ling requirements by completing

equal the sum of payments subject to Connecticut

Form CT-8508, Request for Waiver From Filing

income tax withholding reported on federal Form 1042-S,

Informational Returns Electronically, no later than

Box 2, to the extent derived from services performed

January 15, 2010. If you ﬁ le 24 or fewer Forms 1099

in Connecticut; and

or W-2G , you may ﬁ le using paper forms without

• Indicate the number of federal Forms 1042-S submitted

a waiver. For new information regarding electronic

with this return.

reporting requirements, visit the DRS website at

or call DRS at 1-800-382-9463

Taxpayer Service Center (TSC)

(Connecticut calls outside the Greater Hartford calling

The TSC is an interactive tool that can be accessed

area only) or 860-297-5962 (from anywhere) and select

through the DRS website at for a free,

Option 6 to speak with a representative. TTY, TDD, and

fast, easy, and secure way to conduct

Text Telephone users only may transmit inquiries by

business with DRS.

calling 860-297-4911.

Some of the enhanced features

of the TSC include the ability

to view current balances, make

scheduled payments, and amend

certain business tax returns. The self-service aspect of

the TSC enables taxpayers to easily get answers to the

most frequently asked questions.

File Form CT-1096 ATHEN and attach every Copy 1 of the following:

Complete for Each Period

Federal Form W-2G for (1) Connecticut Lottery winnings paid to resident or nonresident

individuals even if no Connecticut income tax was withheld; and (2) Other gambling winnings

Connecticut income tax

paid to resident individuals even if no Connecticut income tax was withheld;

Period

withheld from nonpayroll

amounts

Federal Form 1099-MISC reporting miscellaneous payments made to resident individuals,

or, where the payments relate to services performed wholly or partly within Connecticut to

January 1 -

1st

nonresident individuals, whether or not Connecticut income tax was withheld; and

March 31

Quarter

Federal Form 1099-R reporting distributions from pensions, annuities, retirement, or proﬁ t

sharing plans, but only if Connecticut income tax was withheld;

April 1 -

2nd

If you file 25 or more Forms 1099-MISC, 1099-R, or W-2G , you are required to file

June 30

Quarter

Form CT-1096 and Forms 1099-MISC, 1099-R, or W-2G electronically. You may request a

waiver of the electronic ﬁ ling requirements by completing Form CT-8508, Request for Waiver

July 1 -

3rd

From Filing Informational Returns Electronically, no later than January 15, 2010. If you ﬁ le 24 or

September 30

Quarter

fewer Forms 1099-MISC, 1099-R, or W-2G, you may ﬁ le using paper forms without a waiver.

October 1 -

For new information regarding electronic reporting requirements, visit the DRS website at

4th

December 31

or call DRS at 1-800-382-9463 (Connecticut calls outside the Greater

Quarter

Hartford calling area only) or 860-297-5962 (from anywhere) and select Option 6 to speak with

a representative. TTY, TDD, and Text Telephone users only may transmit inquiries by calling

Total (This should

860-297-4911.

equal Line 1 on the

front of this return.)

CT-1096 ATHEN Back (Rev. 01/09)

Form Ct-1096 Athen - Connecticut Annual Summary And Transmittal Of Information Returns Page 2

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