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Form CT-945, Instructions

Nonpayroll Amounts Subject to Connecticut Withholding

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

next quarter on Line 9. Enter the amount from Line 7 you want refunded on

The following are Connecticut nonpayroll amounts subject to Connecticut

Line 10. However, if any portion of the amount on Line 7 was overwithheld

income tax withholding:

from recipient(s) during calendar year 2013 and not repaid to recipient(s) prior



Connecticut Lottery winnings if reportable for federal income tax

to the end of calendar year 2013 or prior to ﬁ ling Form CT-945, whichever is

withholding purposes whether or not subject to federal income tax

earlier, the amount not repaid must be subtracted from the amount on Line 7.

withholding. See Informational Publication 2011(28), Connecticut

Enter the difference on Line 9 or Line 10.

Income Tax Treatment of State Lottery Winnings Received by Residents

If you overwithheld Connecticut income tax from any nonwage payment,

and Nonresidents of Connecticut;

the amount overwithheld should be reimbursed to the recipient in the same



Gambling winnings if the payment is subject to federal income tax

calendar year in which the overcollection occurred. Keep in your records the

withholding and the payment is made to a resident, part-year resident,

recipient’s written receipt showing the date and amount of the reimbursement.

or someone receiving the payment on behalf of a resident. See

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

Informational Publication 2011(27), Connecticut Income Tax Treatment

Complete Lines 10a, 10b, and 10c to have the refund directly deposited

of Gambling Winnings Other Than State Lottery Winnings;



into a checking or savings account.

Pension and annuity distributions if the recipient is a Connecticut resident

and has requested Connecticut income tax withholding;

Enter the nine-digit bank

Name of Depositor

No. 101

Date



Military retirement pay if the recipient is a Connecticut resident and has

Street Address

routing number and the bank

City, State, Zip Code

Pay to the

requested Connecticut income tax withholding;

account number in Lines 10b

Order of



Unemployment compensation payments if the recipient has requested

and 10c. The bank routing

Connecticut income tax withholding; and

number is normally the ﬁ rst

Name of your Bank

Street Address



Payments made to athletes or entertainers if the payments are not wages

nine-digit number printed

City, State, Zip Code

for federal income tax withholding purposes, but Connecticut income tax

on the check or savings

092125789

091 025 025413

0101

withholding is required under Policy Statement 2011(2), Income Tax

withdrawal slip. The bank

Routing Number

Account Number

Withholding for Athletes or Entertainers.

account number generally

follows the bank routing number. Do not include the check number as part

See Informational Publication 2013(8), Connecticut Tax Guide for Payers

of the account number. Bank account numbers can be up to 17 characters.

of Nonpayroll Amounts.

If any of the bank information supplied for direct deposit does not match, or

When to File

the applicable bank account is closed prior to the deposit of the refund, the

Form CT-945 is due January 31, 2014. However, a payer that has

refund will automatically be mailed.

made timely deposits of Connecticut withholding tax in full payment of

Line 10d: Federal banking rules require DRS to request information about

taxes due for the 2013 calendar year may ﬁ le Form CT-945 on or before

foreign bank accounts when the taxpayer requests the direct deposit of a

February 10, 2014. If the due date falls on a Saturday, Sunday, or legal

refund into a bank account. If the refund is to be deposited into a bank account

holiday, the next business day is the due date.

outside of the United States, DRS will mail the refund.

Where to File

Line 11: If the amount on Line 7 is a net tax due, add Line 7 and Line 8. This

is the total amount due.

Use the Taxpayer Service Center (TSC) to electronically ﬁ le

this return. See TSC below.

Rounding Off to Whole Dollars: You must round off cents to the nearest

whole dollar on your returns and schedules. If you do not round, DRS will

If filing by mail, make check payable to Commissioner of Revenue

disregard the cents.

Services. Write your Connecticut Tax Registration Number on your check.

The Department of Revenue Services (DRS) may submit your check to your

Round down to the next lowest dollar all amounts that include 1 through 49

bank electronically. Mail the completed return and payment, if applicable, to:

cents. Round up to the next highest dollar all amounts that include 50 through

Department of Revenue Services

99 cents. However, if you need to add two or more amounts to compute the

PO Box 2931

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

Hartford CT 06104-2931

Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to

enter on a line. $4.50 is rounded to $5.00 and entered on the line.

Line Instructions

Instructions for Section 2 - Summary of Connecticut Tax Liability

Line 1: Enter total nonpayroll amounts paid to all recipients during the 2013

calendar year whether or not the nonpayroll amounts are subject to Connecticut

Quarterly remitters: Enter total liability for each quarter on Line 6 for March,

income tax withholding.

June, September, and December. Add the Line 6 amounts and enter the total

on Line 7. This should equal Form CT-945, Section 1, Line 3.

Line 2: Enter total nonpayroll amounts subject to Connecticut income tax

withholding during calendar year 2013.

Weekly and monthly remitters are required to ﬁ le and pay electronically

if notiﬁ ed by DRS. Quarterly remitters are encouraged to ﬁ le electronically.

Line 3: Enter total Connecticut income tax withheld on Connecticut nonpayroll

See Informational Publication 2013(8), Connecticut Tax Guide for Payers

amounts during calendar year 2013.

of Nonpayroll Amounts.

Line 4: Enter credit from your prior year Form CT-945, Connecticut Annual

Reconciliation of Withholding for Nonpayroll Amounts, Line 9. However, if any

Amending Form CT-945

portion of that amount was withheld from recipients during a prior year and

Use Form CT-941X, Amended Connecticut Reconciliation of Withholding, to

not repaid to those recipients prior to the end of that year or prior to ﬁ ling the

amend or correct Form CT-945 or use the TSC at to amend

return for that year, whichever is earlier, subtract the portion not repaid from

or correct your return electronically.

the amount on Line 9 of your prior year Form CT-945. Enter the difference.

For More Information

Line 5: Enter the sum of all payments made for calendar year 2013.

Call DRS during business hours, Monday through Friday:

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

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

for calendar year 2013.

area only); or

Line 7: Subtract Line 6 from Line 3 and enter the difference. If Line 3 is more

860-297-5962 (from anywhere)

than Line 6, complete Line 8a and Line 8b if necessary, then go to Line 11. If

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

Line 6 is more than Line 3, complete Line 9 and Line 10.

by calling 860-297-4911.

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

Forms and Publications

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

is 10% of the tax paid late.

Visit the DRS website at to download and print Connecticut

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

tax forms.

late ﬁ ling of any return or report required by law to be ﬁ led.

Taxpayer Service Center (TSC)

Interest: Interest is computed on the tax paid late at the rate of 1% per month

The TSC allows taxpayers to electronically ﬁ le, pay, and

or fraction of a month.

manage state tax responsibilities. To make electronic transactions or administer

your tax account online, visit and select Business.

CT-945 Back (Rev. 11/12)

Form Ct-945 - Connecticut Annual Reconciliation Of Withholding For Nonpayroll Amounts - 2013 Page 2

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