Form Ct-588 - Athlete Or Entertainer Request For Reduced Withholding (Page 2 of 4) in pdf

Form CT-588

Instructions

Schedule A Instructions

Schedule B Instructions

Income: List each item of income received for the

Provide the name of each athlete, entertainer, or other service

Connecticut performance. If a speciﬁ c item is not listed, write

provider receiving payments for a Connecticut performance.

a description of the item and the amount earned.

An athlete includes but is not limited to a wrestler, boxer,

golfer, tennis player, or other athlete, as well as a referee

Enclose a complete copy of the contract, service agreement,

or trainer. An entertainer includes but is not limited to an

or other documents describing the terms of the performance.

actor, singer, musician, dancer, circus performer, comedian,

Line 8: Total should equal the total contract amount for the

public speaker, as well as a writer, director, set designer, or

Connecticut performance(s).

member of a sound, light, or stage crew.

Expenses

List the amounts received directly or indirectly by each athlete,

entertainer, or service provider. Compensation includes all

Column A - Enter the amount paid for each expense related

payments received directly for services rendered as well

to the Connecticut performance. If a speciﬁ c expense item

as all payments received indirectly for such items as hotel,

is not listed, write a description of the item and the amount

travel, and meals. If a speciﬁ c payment type is not listed,

paid. This would include expenses incurred within and

please enter that amount under the Other Compensation

without Connecticut to stage the Connecticut performance.

column.

Column B – Enter the amounts paid for services rendered in

The totals for each column must correspond to the amounts

Connecticut by performers or other service providers.

reported on Schedule A, Lines 9 through 15.

Example: An artist’s manager provides his services solely

An athlete or entertainer may request a waiver of withholding

from a location outside of Connecticut. The amounts paid

if they meet certain conditions. Refer to Form CT-590,

to that manager would be entered in Column A only and

Athlete or Entertainer Request for Waiver of Withholding,

not Column B. If the manager was present in Connecticut

and Policy Statement 2015(5), Income Tax Withholding for

for the Connecticut performance, the amount received for

Athletes or Entertainers.

the services rendered in Connecticut should be entered in

Column B.

A performer or performing entity requesting a waiver of

Connecticut withholding must complete Form CT-590 and

Total all income and expense items. The net proﬁ t for the

submit it to the designated withholding agent. Where a

Connecticut performance is computed by subtracting the

performing entity submits Form CT-588 because one or

expenses paid for the Connecticut performance from the

more performers or subcontracted entities have requested a

income received for the Connecticut performance. The

waiver of withholding on Form CT-590, the performing entity

net proﬁ t or loss from a Connecticut performance must be

must attach all Forms CT-590 to its completed Form CT-588.

reported on the performing entity’s Connecticut tax return.

If the performing entity is a corporation, Form CT-1120,

The performing entity is required to determine how much of the

Corporation Business Tax Return, must be ﬁ led. If the entity

aggregate income and Connecticut income tax withholding

is a pass-through entity, i.e. partnership, S Corporation, or

is attributable to each participant identiﬁ ed on Schedule B,

Part I. The performing entity must prepare Form CT-592,

Limited Liability Company (LLC), Form CT-1065/CT-1120SI,

Connecticut Composite Income Tax Return, must be ﬁ led.

Athlete or Entertainer Withholding Tax Statement, for each

participant or other service provider listed on Schedule B,

Each expense item listed on Page 3 must correspond to the

Part I, reporting their allocable share of Connecticut income

expenses listed on Page 4, Schedule B, Columns C through I.

and Connecticut withholding tax.

Form CT-588 (Rev. 10/15)

Page 2 of 4

Form Ct-588 - Athlete Or Entertainer Request For Reduced Withholding Page 2

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