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Form CT-945, Instructions

Nonpayroll Amounts Subject to Connecticut

Electronic Filing Waiver

Withholding

To request a waiver from the DRS electronic ﬁ ling requirement

visit and complete Form

The following are Connecticut nonpayroll amounts subject to

DRS-EWVR, Electronic Filing and Payment Waiver Request.

Connecticut income tax withholding:

If you received a waiver from electronic ﬁ ling and payment

• Connecticut Lottery winnings if reportable for federal

from DRS, make check payable to Commissioner of Revenue

income tax withholding purposes whether or not subject

Services. Write your Connecticut Tax Registration Number on

to federal income tax withholding. See Informational

your check. Mail the completed return and payment, to the

Publication 2011(28), Connecticut Income Tax Treatment

address on the return.

of State Lottery Winnings Received by Residents and

Nonresidents of Connecticut;

Line Instructions

• Gambling winnings if the payment is subject to federal

Line 1: Enter total nonpayroll amounts paid to all recipients

income tax withholding and the payment is made to a

during the 2015 calendar year whether or not the nonpayroll

resident, part-year resident, or someone receiving the

amounts are subject to Connecticut income tax withholding.

payment on behalf of a resident. See Informational

Publication 2011(27), Connecticut Income Tax Treatment

Line 2: Enter total nonpayroll amounts subject to Connecticut

of Gambling Winnings Other Than State Lottery Winnings;

income tax withholding during calendar year 2015.

• Pension and annuity distributions if the recipient is a

Line 3: Enter total Connecticut income tax withheld on

Connecticut resident and has requested Connecticut income

Connecticut nonpayroll amounts during calendar year 2015.

tax withholding;

Line 4: Enter credit from your prior year Form CT-945,

• Military retirement pay if the recipient is a Connecticut

Connecticut Annual Reconciliation of Withholding for

resident and has requested Connecticut income tax

Nonpayroll Amounts, Line 9. However, if any portion of that

withholding;

amount was withheld from recipients during a prior year and not

• Unemployment compensation payments if the recipient

repaid to those recipients prior to the end of that year or prior

has requested Connecticut income tax withholding; and

to ﬁ ling the return for that year, whichever is earlier, subtract

• Payments made to athletes or entertainers if the

the portion not repaid from the amount on Line 9 of your prior

payments are not wages for federal income tax withholding

year Form CT-945. Enter the difference.

purposes, but Connecticut income tax withholding is required

Line 5: Enter the sum of all payments made for calendar year

under Policy Statement 2011(2), Income Tax Withholding

2015.

for Athletes or Entertainers.

See Informational Publication 2015(8), Connecticut Tax

Line 6: Add Line 4 and Line 5. This is the total of your payments

Guide for Payers of Nonpayroll Amounts.

and credits for calendar year 2015.

When to File

Line 7: Subtract Line 6 from Line 3 and enter the difference.

If Line 3 is more than Line 6, complete Line 8a and Line 8b if

Form CT-945 is due January 31, 2016.

necessary, then go to Line 11. If Line 6 is more than Line 3,

However, a payer that has made timely deposits of Connecticut

complete Line 9 and Line 10.

withholding tax in full payment of taxes due for the 2015

Line 8: Enter penalty on Line 8a, interest on Line 8b, and the

calendar year may ﬁ le Form CT-945 on or before February 10,

total on Line 8.

2016. If the due date falls on a Saturday, Sunday, or legal

holiday, the return will be considered timely if ﬁ led by the next

Late Electronic Payment Penalty: The following penalties

business day.

will apply if an electronic funds transfer payment (EFT) is

remitted late:

Requirement to File and Pay Electronically

• 2% of the tax due for EFT payments not more than 5 days late;

Form CT-945 must be paid and ﬁ led electronically.

• 5% of EFT payments more than 5 days but not more than

Generally, a payment made electronically is a payment

15 days late; and

made by electronic funds transfer (EFT). See Informational

• 10% of EFT payments more than 15 days late.

Publication 2014(15), Filing and Paying Connecticut Taxes

Electronically.

Penalty for Failure to Pay Electronically: The following

Only taxpayers that receive a waiver from electronic ﬁ ling from

graduated penalty amounts will apply if you fail to remit

the Department of Revenue Services (DRS) may ﬁ le paper

payments electronically:

withholding forms. See Electronic Filing Waiver, on this page.

• First offense – 10% penalty on the amount of the tax payment,

Use the Taxpayer Service Center (TSC) to electronically ﬁ le

but not more than $2,500;

this return. See Taxpayer Service Center (TSC),on Page 4.

• Second offense – 10% penalty, but not more than $10,000; and

• Third and subsequent offenses – 10% penalty.

CT-945 Instructions (Rev. 12/14)

Page 3 of 4

Form Ct-945 - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2015 Page 3

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