Form Ct-W4 - Employee'S Withholding Certificate (Page 2 of 4) in pdf

Employee General Instructions

To minimize this problem, use the Supplemental Table on Page 3 and

Page 4 to adjust your withholding. You are not required to use this

Form CT-W4, Employee’s Withholding Certiﬁ cate, provides your

table. Do not use the supplemental table to adjust your withholding

employer with the necessary information to withhold the correct

if you use the worksheet in IP 2015(7).

amount of Connecticut income tax from your wages to ensure that

you will not be underwithheld or overwithheld.

Armed Forces Personnel and Veterans

If you are a Connecticut resident, your armed forces pay is subject

You are required to pay Connecticut income tax as income is earned

to Connecticut income tax withholding unless you qualify as a

or received during the year. You should complete a new Form CT-W4

nonresident for Connecticut income tax purposes. If you qualify as

at least once a year or if your tax situation changes.

a nonresident, you may request that no Connecticut income tax be

If your circumstances change, such as you receive a bonus or your

withheld from your armed forces pay by entering Withholding Code

ﬁ ling status changes, you must furnish your employer with a new

“E” on Line 1.

Form CT-W4 within ten days of the change.

Military Spouses Residency Relief Act (MSRRA)

Gross Income

If you are claiming an exemption from Connecticut income tax under

For Form CT-W4 purposes, gross income means all income from

the MSRRA, you must provide your employer with a copy of your

all sources, whether received in the form of money, goods, property,

military spouse’s Leave and Earnings Statement (LES) and a copy

or services, not exempt from federal income tax, and includes any

of your military dependent ID card.

additions to income from Schedule 1 of Form CT-1040, Connecticut

See Informational Publication 2012(15), Connecticut Income Tax

Resident Income Tax Return or Form CT-1040NR/PY, Connecticut

Nonresident and Part-Year Resident Return.

Information for Armed Forces Personnel and Veterans.

Employer Instructions

Filing Status

For any employee who does not complete Form CT-W4, you are required

Generally, the ﬁ ling status you expect to report on your Connecticut

income tax return is the same as the ﬁ ling status you expect to report

to withhold at the highest marginal rate of 6.7% without allowance for

exemption. You are required to keep Form CT-W4 in your ﬁ les for

on your federal income tax return. However, special rules apply to

each employee. See Informational Publication 2015(1), Connecticut

married individuals who ﬁ le a joint federal return but have a different

Employer’s Tax Guide, Circular CT, for complete instructions.

residency status. Nonresidents and part-year residents should see

the instructions to Form CT-1040NR/PY.

Report Certain Employees Claiming Exemption From Withholding

Check Your Withholding

to DRS

You may be underwithheld if any of the following apply:

Employers are required to ﬁ le copies of Form CT-W4 with DRS for

•

You have more than one job;

certain employees claiming “E” (no withholding is necessary). See

•

You qualify under Certain Married Individuals and do not use the

IP 2015(1). Mail copies of Forms CT-W4 meeting the conditions listed

Supplemental Table on Page 3 and Page 4; or

in IP 2015(1) under Reporting Certain Employees to:

•

You have substantial nonwage income.

Department of Reveunue Services

If you are underwithheld, you should consider adjusting your

PO Box 2931

withholding or making estimated payments using Form CT-1040ES,

Hartford CT 06104-2931

Estimated Connecticut Income Tax Payment Coupon for Individuals.

Report New and Rehired Employees to the Department of Labor

You may also select Withholding Code “D” to elect the highest level

New employees are workers not previously employed by your

of withholding.

business, or workers rehired after having been separated from your

If you owe $1,000 or more in Connecticut income tax over and above

business for more than sixty consecutive days.

what has been withheld from your income for the prior taxable year,

Employers with ofﬁ ces in Connecticut or transacting business in

you may be subject to interest on the underpayment at the rate of 1%

Connecticut are required to report new hires to the Department of

per month or fraction of a month.

Labor (DOL) within 20 days of the date of hire.

You may be overwithheld if your combined annual income is more than

New hires can be reported by:

$200,000 but less than $700,000 and your Connecticut ﬁ ling status

• Using the Connecticut New Hire Reporting website at

is ﬁ ling jointly. To help determine if your withholding is correct, see

Informational Publication 2015(7), Is My Connecticut Withholding

• Faxing copies of completed Forms CT-W4 to 800-816-1108; or

Correct?

• Mailing copies of completed Forms CT-W4 to:

Nonresident Employees Working Partly Within and Partly

Department of Labor

Outside of Connecticut

Ofﬁ ce of Research, Form CT-W4

If you work partly within and partly outside of Connecticut for the same

200 Folly Brook Boulevard

employer, you should also complete Form CT-W4NA, Employee’s

Wethersﬁ eld CT 06109

Withholding or Exemption Certiﬁ cate - Nonresident Apportionment,

and provide it to your employer. The information on Form CT-W4NA

For more information on DOL requirements or for alternative reporting

and Form CT-W4 will help your employer determine how much to

options, visit the DOL website at or call DOL

withhold from your wages for services performed within Connecticut.

at 860-263-6310.

To obtain Form CT-W4NA, visit the Department of Revenue Services

For More Information

(DRS) website at or request the form from your

Call DRS during business hours, Monday through Friday:

employer. Any nonresident who expects to have no Connecticut

•

800-382-9463 (Connecticut calls outside the Greater Hartford

income tax liability should choose Withholding Code “E.”

calling area only); or

Certain Married Individuals

•

860-297-5962 (from anywhere).

If you are a married individual ﬁ ling jointly and you and your spouse

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

both select Withholding Code “A,” you may have too much or too

anytime by calling 860-297-4911.

little Connecticut income tax withheld from your pay. This is because

Forms and Publications

the phase-out of the personal exemption and credit is based on your

Visit the DRS website at to download and print

combined incomes. The withholding tables cannot reﬂ ect your exact

Connecticut tax forms and publications.

withholding requirement without considering the income of your

spouse.

Form CT-W4 (Rev. 01/15)

Page 2 of 4

Form Ct-W4 - Employee'S Withholding Certificate Page 2

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