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Department of Revenue Services

2009

Form CT-945 ATHEN

State of Connecticut

PO Box 2931

Connecticut Annual Reconciliation of

Hartford, CT 06104-2931

(Rev. 01/09)

Withholding for Nonpayroll Amounts

General Instructions

Line 4

Complete this return in blue or black ink only.

Enter the amount to be credited from Form CT-945 ATHEN, Line 9

All designated withholding agents with active Connecticut income

for the prior calendar year. However, if any portion of that amount

tax withholding accounts are required to file the income tax

was withheld from athletes or entertainers during a prior year and

withholding for athletes or entertainers Form CT-945 ATHEN,

not repaid by the designated withholding agent to those athletes or

Connecticut Annual Reconciliation of Withholding for Nonpayroll

entertainers prior to the end of that year or prior to ﬁ ling the return

Amounts, even if:

for that year, whichever is earlier, subtract that portion from the

• No tax is due;

amount to be credited on Form CT-945 ATHEN, Line 9 for the prior

• No tax was required to be withheld for that year; or

calendar year, and enter the difference on Line 4.

• Federal Form 945, Annual Return of Withheld Federal Income

Line 5

Tax, is not required to be ﬁ led.

Enter the sum of all payments made for the 2009 calendar year.

Due date: January 31, 2010. However, a designated withholding

Line 6

agent who has made timely deposits of Connecticut withholding

tax in full payment of such taxes due for the calendar year 2009

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

may ﬁ le Form CT-945 ATHEN on or before February 10, 2010.

for the 2009 calendar year.

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

next business day is the due date.

Line 7 - Net Tax Due (or credit)

Line Instructions

Subtract Line 6 from Line 3 and enter the difference. This is the net

tax due or credit. If Line 3 is more than Line 6, complete Line 8a

Line 1

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

Enter the total amount of payments made to athletes or entertainers

Line 9 and Line 10.

during the 2009 calendar year, whether or not the performances

Line 8a and 8b

took place in Connecticut and whether or not subject to

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

Connecticut income tax withholding.

total.

Line 2

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

Enter the total amount of payments made to athletes or entertainers

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

for performances in Connecticut during the 2009 calendar year,

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

whether or not subject to Connecticut income tax withholding.

for the late ﬁ ling of this return.

Line 3 - Connecticut Tax Withheld

Interest: In general, interest applies to any portion of the tax that is

not paid on or before the original due date of the return. If you do

Enter the total amount of Connecticut income tax withheld from

payments made to athletes or entertainers during the 2009 calendar

not pay the tax when due, you will owe interest at the rate of 1%

year.

per month until the tax is paid in full.

Separate Here and Mail Coupon to DRS. Make a Copy for Your Records.

CT-945 ATHEN

Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts

2009

Connecticut Tax Registration Number

Federal Employer ID Number

Calendar year ending

Due date

January 31, 2010

Enter name and address below. Please print or type.

Read instructions before completing.

Name

1. Gross nonpayroll amounts

2. Gross Connecticut nonpayroll amounts

Address

3. Connecticut tax withheld

4. Credit from prior year

City

State

ZIP code

5. Payments made for this year

6. Total payments: Add Line 4 and Line 5.

7. Net tax due (or credit): Line 3 minus Line 6.

8a. Penalty:

+ 8b. Interest:

= 8

Check if you no longer are making payments

of nonpayroll amounts and enter date of last

9. Amount to be credited

payment: __________________________.

10. Amount to be refunded

11. Total amount due: Add Line 7 and Line 8.

I declare under penalty of law that I have examined this return (including any accompanying schedules and

statements) and, to the best of my knowledge and belief, it is true, complete, and correct.

Mail to:

Department of Revenue Services

State of Connecticut

Signature _____________________________________________________________

PO Box 2931

Hartford CT 06104-2931

Title ________________________________________Date _____________________

Form Ct-945 Athen - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2009

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