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Instructions for Front of Form CT-945 (DRS)

that amount was withheld by you from your recipient during the 2009

Line 1: Enter the total amount of nonpayroll amounts, whether or not

calendar year, and not repaid by you to your recipient prior to the

the nonpayroll amounts subject to Connecticut income tax withholding

end of the 2009 calendar year or prior to ﬁ ling Form CT-945 (DRS),

paid to all recipients during the 2009 calendar year.

whichever is earlier, subtract that portion from the amount on Line 7

Line 2: Enter the total amount of nonpayroll amounts subject to

to be credited to the next year and enter the difference on Line 9 or if

Connecticut income tax withholding paid during the 2009 calendar

requesting a refund, subtract that portion from the amount on Line 7 to

year.

be refunded and enter the difference on Line 10.

Line 3: Enter the total amount of Connecticut income tax withheld on

If more than the correct amount of Connecticut income tax is withheld

nonpayroll amounts subject to Connecticut income tax withholding

from any non-wage payment made to a recipient, the amount over

during the 2009 calendar year.

collected should be repaid to the recipient in the same calendar year

in which the over collection occurred. You should get, and keep as part

Line 4: Enter the amount to be credited from Line 9 of your

of your records, a written receipt from the recipient showing the date

Form CT-945 (DRS), Connecticut Annual Reconciliation of Withholding

and the amount of the repayment.

for Nonpayroll Amounts, for the prior year; however, if any portion of that

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

amount was withheld by you from recipients during a prior year and not

Line 8. This is the total amount now due.

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

ﬁ ling the return for that year (whichever is earlier), subtract that portion

Forms and Publications

from the amount to be credited on Line 9 of your Form CT-945 (DRS)

Forms and publications are available anytime by:

for the prior calendar year and enter the difference on Line 4.

Internet: Visit the DRS website at for more

Line 5: Enter the sum of all payments made for the 2009 calendar

information about the TSC or other tax inquiries; or

year.

Telephone: Call 1-800-382-9463 (Connecticut calls outside the

Greater Hartford calling area only) and select Option 2 from a

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

touch-tone phone, or 860-297-4753 (from anywhere).

credits for the 2009 calendar year.

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

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

calling 860-297-4911.

This is the amount of tax due or credit. If Line 3 is more than Line 6,

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

Taxpayer Service Center (TSC)

complete Line 9 and Line 10.

The TSC is an interactive tool that can be accessed through the DRS

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

website at for a free, fast, easy, and secure way to

total on Line 8.

conduct business with DRS.

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

Some of the enhanced features of the TSC

tax late is 10% of the tax paid late.

include the ability to view current balances,

Late Filing Penalty: If no tax is due, the Department of Revenue

make scheduled payments, and amend

Services (DRS) may impose a $50 penalty for the late ﬁ ling of any

certain business tax returns. The self-service

return.

aspect of the TSC enables taxpayers to

easily get answers to the most frequently asked

Interest: Interest will be computed on the tax paid late at the rate of

questions.

1% per month or fraction of a month.

Line 9 and Line 10: Enter the amount from Line 7 to be credited (Line 9)

to the next quarter or refunded (Line 10). However, if any portion of

Instructions for Form CT-945 (DRS) Back

Quarterly remitters: Enter the total amount of the liability for each quarter on Line 6 for March, June, September, and December. Add the four

(DRS)

amounts from each Line 6 and enter the total on Line 7. This should equal Line 3 on the front of Form CT-945

Monthly remitters: Enter the total amount of the liability for each month on Line 6 of that month. Add the amounts from each Line 6 for January

(DRS)

through December and enter the total on Line 7. This should equal Line 3 on the front of Form CT-945

Weekly remitters: Enter the liability for each week on Lines 1 through 5 for each month. Enter the total for the month on Line 6. Add the amounts

from each Line 6 and enter the total on Line 7. This should equal Line 3 on the front of Form CT-945

(DRS)

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

Monthly Summary of Connecticut Tax Liability Show tax liability here, not deposits. See instructions.

January

February

March

April

May

June

July

August

September

October

November

December

7 Total liability for the year

CT-945 (DRS) Back (Rev. 12/08)

Form Ct-945 (Drs) - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2009 Page 2

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