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If ﬁ ling Form CT-8109 (DRS) by mail, make check

Line 5

payable to: Commissioner of Revenue Services. DRS

Enter the sum of all payments made for the 2009

may submit your check to your bank electronically.

calendar year.

Write your Connecticut Tax Registration Number and

the calendar quarter during which the payment was

Line 6

made on your check.

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

Mail the completed coupon and payment to:

and credits for the 2009 calendar year.

Department of Revenue Services

Line 7 - Net Tax Due (or Credit)

State of Connecticut

Subtract Line 6 from Line 3 and enter the difference.

PO Box 2931

This is the net tax due or credit. If Line 3 is more than

Hartford CT 06104-2931

Line 6, complete Line 8a and Line 8b if necessary.

Form CT- 945 ATHEN

If Line 6 is more than Line 3, complete Line 9 and

Line 10.

All designated withholding agents with active

Connecticut income tax withholding accounts are

Lines 8a, 8b, and 8

required to ﬁ le Form CT-945 ATHEN, Connecticut

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

Annual Reconciliation of Withholding for Nonpayroll

enter the total.

Amounts even if:

Late Payment Penalty: The penalty for paying all or a

• No tax is due;

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

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

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

• Federal Form 945, Annual Return of Withheld

a $50 penalty for the late ﬁ ling of this return.

Fedearl Income Tax, is not required to be ﬁ led.

Interest: Interest will be computed on the tax paid late

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

at the rate of 1% per month or fraction of a month.

withholding agent who has made timely deposits

of Connecticut withholding tax in full payment of

Line 9

such taxes due for the calendar year 2009 may ﬁ le

Enter the amount from Line 7 to be credited to the 2010

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

calendar year. However, if any portion of that amount

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

was withheld by you from athletes or entertainers during

holiday, the next business day is the due date.

the 2009 calendar year and not repaid by the designated

withholding agent to those athletes or entertainers prior

Line 1

to the end of the 2009 calendar year or prior to ﬁ ling

Enter the total amount of payments made to athletes or

this return, whichever is earlier, subtract that portion

entertainers during the 2009 calendar year, whether or

from the amount on Line 7 to be credited to the 2010

not for performances in Connecticut and whether or

calendar year and enter the difference on Line 9.

not subject to Connecticut income tax withholding.

Line 10

Line 2

Enter the amount from Line 7 to be refunded. However,

Enter the total amount of payments made to athletes

if any portion of that amount was withheld from athletes

or entertainers for performances in Connecticut

or entertainers during the 2009 calendar year, and not

during the 2009 calendar year, whether or not subject

repaid by the designated withholding agent to those

to Connecticut income tax withholding.

athletes or entertainers prior to the end of the 2009

calendar year or prior to ﬁ ling this return, whichever is

Line 3 - Connecticut Tax Withheld

earlier, subtract that portion from the amount on Line 7

Enter the total amount of Connecticut income tax

to be refunded, and enter the difference on Line 10.

withheld from payments made to athletes or entertainers

Line 11

during the 2009 calendar year.

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

Line 4

Line 8. This is the total amount now due.

Enter the amount to be credited from Form CT-945

Sign and date the return in the space provided.

ATHEN, Line 9 for the prior calendar year. However, if

any portion of that amount was withheld from athletes

or entertainers during a prior year and not repaid by

the designated withholding agent to those athletes or

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

the return for that year, whichever is earlier, subtract

that portion from the amount to be credited on Form

CT-945 ATHEN, Line 9 for the prior calendar year, and

enter the difference on Line 4.

Page 2 of 4

Form Tpg-042 - Designated Withholding Agent'S Withholding Remittance Coupon Package For Income Tax Withholding For Athletes Or Entertainers Page 2

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