Form Ct-941 - Connecticut Quarterly Reconciliation Of Withholding

Form CT-941, Instructions

When to File

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

Due dates: First quarter, April 30, 2013; second quarter, July 31, 2013;

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

third quarter, October 31, 2013; and fourth quarter, January 31, 2014.

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

An employer who makes timely withholding payments and owes no

was overwithheld from your employee(s) during calendar year 2013 and

additional withholding for the quarter has ten days after the normal due

not repaid to your employee(s) prior to the end of calendar year 2013 or

date to ﬁ le Form CT-941. If the due date falls on a Saturday, Sunday,

prior to ﬁ ling the fourth quarter return, whichever is earlier, the amount

or legal holiday, the next business day is the due date.

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

difference on Line 9 or Line 10.

Employers who are registered for Connecticut income tax withholding

(other than household employers, agricultural employers granted annual

If you overwithheld Connecticut income tax from your employee(s), the

ﬁ ler status, and seasonal ﬁ lers) are required to ﬁ le Form CT-941 for

amount overwithheld should be reimbursed to the employee in the same

each calendar quarter even if no tax is due or if no tax was required

calendar year the overcollection occurred.

to be withheld.

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

Household employers who are registered to withhold Connecticut income

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

tax from wages of their household employees should not ﬁ le Form CT-941

into a checking or savings account.

for each calendar quarter, but instead must ﬁ le one Form CT-941 HHE,

Enter the nine-digit bank

No. 101

Name of Depositor

Connecticut Annual Reconciliation of Withholding for Household

Date

Street Address

routing number and the bank

City, State, Zip Code

Employers, for the entire calendar year. The due date is April 15, 2014

Pay to the

account number in Lines 10b

Order of

Special rules apply for household employers. See Informational

and 10c. The bank routing

Publication 2013(1), Connecticut Employer’s Tax Guide, Circular CT.

number is normally the ﬁ rst

Name of your Bank

Street Address

Seasonal and annual ﬁ lers, including agricultural employers, may

nine-digit number printed

City, State, Zip Code

request permission from the Department of Revenue Services (DRS) to ﬁ le

on the check or savings

092125789

091 025 025413

0101

Form CT-941 for only the calendar quarters in which they pay Connecticut

withdrawal slip. The bank

Routing Number

Account Number

wages. Certain agricultural employers may request permission to ﬁ le one

account number generally

Form CT-941 for the entire calendar year. See IP 2013(1).

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

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

Where to File

characters.

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

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

if notiﬁ ed by DRS. Quarterly remitters may ﬁ le paper returns. See

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

IP 2013(1).

the refund will automatically be mailed.

Use the Taxpayer Service Center (TSC) to

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

electronically ﬁ le this return. See Taxpayer Service

about foreign bank accounts when the taxpayer requests the direct

Center (TSC) below.

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

If ﬁ ling by mail, make check payable to Commissioner of Revenue

into a bank account outside of the United States, DRS will mail the refund.

Services. Write your Connecticut Tax Registration Number and the

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

calendar quarter to which the payment applies on your check. DRS

This is the total amount due.

may submit your check to your bank electronically. Mail the completed

return and payment, if applicable, to:

This form may be ﬁ led using the Taxpayer Service Center (TSC). See

Department of Revenue Services

TSC below.

PO Box 2931

Rounding off to whole dollars: You must round off cents to the nearest

Hartford CT 06104-2931

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

Department of Revenue Services (DRS) will disregard the cents.

Section 1 - Line Instructions

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

Line 1: Enter gross wages, for federal income tax withholding purposes,

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

paid to all employees during this quarter.

50 through 99 cents. However, if you need to add two or more amounts

Line 2: Enter gross Connecticut wages paid during this quarter.

to compute the amount to enter on a line, include cents and round off

Connecticut wages are all wages paid to employees who are residents

only the total.

of Connecticut even if those wages are paid for work performed outside

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

Connecticut by those resident employees and wages paid to employees

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

who are nonresidents of Connecticut if those wages are paid for work

performed in Connecticut by those nonresident employees.

Instructions for Section 2 - Summary of Connecticut Tax

Line 3: Enter total Connecticut income tax withheld on wages during

Liability for the Calendar Quarter

this quarter. This should equal Section 2, Line 8.

Quarterly remitters: Enter Connecticut income tax withheld for each pay

Line 4: Enter credit from your prior quarter Form CT-941, Line 9.

period. Add Lines 1 through 6 for each column and enter column totals

However, if any portion of that amount was overwithheld from employees

on Line 7. Add Line 7, Columns A, B, and C. Enter total liability on Line 8.

during a prior quarter and not repaid to those employees prior to the end

Line 8 should equal Form CT-941, Section 1, Line 3.

of that quarter or prior to ﬁ ling the return for that quarter, whichever is

Weekly and monthly remitters are required to file and pay

earlier, subtract the portion not repaid from Line 9 of your prior quarter

electronically if notiﬁ ed by DRS. Quarterly remitters are encouraged

Form CT-941. Enter the difference.

to ﬁ le electronically. See IP 2013(1).

Line 5: Enter the sum of all payments made for this quarter.

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

Amended Returns

credits for this quarter.

Use Form CT-941X, Amended Connecticut Reconciliation of

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

Withholding, to amend Form CT-941.

more than Line 6, complete Line 8a and Line 8b if necessary, then go

Forms and Publications

to Line 11. If Line 6 is more than Line 3, complete Line 9 and Line 10.

Visit the DRS website at to download and print

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

Connecticut tax forms and publications.

Line 8.

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

Taxpayer Service Center (TSC)

tax late is 10% of the tax paid late.

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

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

tax responsibilities. To make electronic transactions

for the late ﬁ ling of this return.

or administer your tax account online, visit www.

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

ct.gov/TSC and select Business.

month or fraction of a month.

CT-941 Back (Rev. 11/12)

Form Ct-941 - Connecticut Quarterly Reconciliation Of Withholding - 2013 Page 2

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