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Late Payment Penalty: The penalty for paying all or a portion

Rounding Off to Whole Dollars: You must round off cents

of the tax late is 10% of the tax paid late.

to the nearest whole dollar on your returns and schedules. If

you do not round, DRS will disregard the cents.

Late Filing Penalty: If no tax is due, DRS may impose a $50

Round down to the next lowest dollar all amounts that include

penalty for the late ﬁ ling of any return or report required by

1 through 49 cents. Round up to the next highest dollar all

law to be ﬁ led.

amounts that include 50 through 99 cents. However, if you

Interest: Interest is computed on the tax paid late at the rate

need to add two or more amounts to compute the amount to

of 1% per month or fraction of a month.

enter on a line, include cents and round off only the total.

Line 9 and Line 10: Enter the amount from Line 7 you want

Example: Add two amounts ($1.29 + $3.21) to compute

credited to the next quarter on Line 9. Enter the amount from

the total ($4.50) to enter on a line. $4.50 is rounded to

Line 7 you want refunded on Line 10. However, if any portion

$5.00 and entered on the line.

of the amount on Line 7 was overwithheld from recipient(s)

during calendar year 2015 and not repaid to recipient(s) prior

Instructions for Section 2 - Summary of

to the end of calendar year 2015 or prior to ﬁ ling Form CT-945,

Connecticut Tax Liability

whichever is earlier, the amount not repaid must be subtracted

Quarterly remitters: Enter total liability for each quarter on

from the amount on Line 7. Enter the difference on Line 9 or

Line 6 for March, June, September, and December. Add the

Line 10.

Line 6 amounts and enter the total on Line 7.

If you overwithheld Connecticut income tax from any nonwage

This should equal Form CT-945, Section 1, Line 3.

payment, the amount overwithheld should be reimbursed to the

recipient in the same calendar year in which the overcollection

Monthly remitters: Enter total liability for each month on

occurred. Keep in your records the recipient’s written receipt

Line 6 of that month. Add the Line 6 amounts and enter the

showing the date and amount of the reimbursement.

total on Line 7.

Lines 10a through 10c: Get the refund faster by choosing

This should equal Line 3 on the front of Form CT-945.

direct deposit. Complete Lines 10a, 10b, and 10c to have the

Weekly remitters: Enter total liability for each week on Lines

refund directly deposited into a checking or savings account.

1 through 5 of that month. Enter the total for the month on

Enter the nine-digit bank routing number and the bank account

Line 6. Add the Line 6 amounts and enter the total on Line 7.

number in Lines 10b and 10c. The bank routing number is

This should equal Line 3 on the front of Form CT-945.

normally the ﬁ rst nine-digit number printed on the check or

savings withdrawal slip. The bank account number generally

Amended Returns

follows the bank routing number. Do not include the check

Amend Form CT-945 electronically. See Taxpayer Service

number as part of the account number. Bank account numbers

Center (TSC), below.

can be up to 17 characters.

No. 101

Name of Depositor

If you have been granted a waiver from electronic ﬁ ling then you

Date

Street Address

may use Form CT-941X, Amended Connecticut Reconciliation

City, State, Zip Code

Pay to the

of Withholding, to amend a previously-ﬁ led Form CT-945.

Order of

For More Information

Name of your Bank

Call DRS during business hours, Monday through Friday:

Street Address

City, State, Zip Code

• 1-800-382-9463 (Connecticut calls outside the Greater

Hartford area only); or

092125789

091 025 025413

0101

• 860-297-5962 (from anywhere)

Routing Number

Account Number

TTY, TDD, and Text Telephone users only may transmit

inquiries anytime by calling 860-297-4911.

If any of the bank information supplied for direct deposit does

not match, or the applicable bank account is closed prior to the

Forms and Publications

deposit of the refund, the refund will automatically be mailed.

Visit the DRS website at to download and

Line 10d: Federal banking rules require DRS to request

print Connecticut tax forms.

information about foreign bank accounts when the taxpayer

Taxpayer Service Center (TSC)

requests the direct deposit of a refund into a bank account. If

the refund is to be deposited into a bank account outside of

The TSC allows taxpayers to electronically

the United States, DRS will mail the refund.

ﬁ le, pay, and manage state tax responsibilities. To make

electronic transactions or administer your tax account online, visit

Line 11: If the amount on Line 7 is a net tax due, add Line 7

and select Business.

and Line 8. This is the total amount due.

CT-945 Instructions (Rev. 12/14)

Page 4 of 4

Form Ct-945 - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2015 Page 4

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