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Connecticut Connecticut Quarterly Reconciliation of Withholding
Extracted from PDF file 2023-connecticut-form-ct-941.pdf, last modified November 2023Connecticut Quarterly Reconciliation of Withholding
Form CT-941 Department of Revenue Services State of Connecticut Connecticut Quarterly Reconciliation of Withholding (Rev. 12/23) 941 1223W 01 9999 2024 Form CT‑941 must be filed and paid electronically unless certain conditions are met. Visit myconneCT at portal.ct.gov/DRS-myconneCT to file your return electronically. Name Connecticut Tax Registration Number This return MUST be filed electronically! Address (number and street), apartment number, PO Box Federal Employer ID Number (FEIN) DO NOT MAIL paper return to DRS. City, town, or post office State ZIP code Enter reporting quarter (1, 2, 3, or 4) If you no longer have employees in Connecticut check the box and enter the date of last payroll. Section 1 Check here M M - D D - Y Y Y Y 1. Gross wages ...................................................................................................................... 1. 00 00 00 00 00 00 00 00 00 00 00 00 2. Gross Connecticut wages .................................................................................................. 2. 3. Connecticut tax withheld ................................................................................................. 3. 4. Credit from prior quarter ..................................................................................................... 4. 5. Payments made for this quarter ......................................................................................... 5. 6. Total payments: Add Line 4 and Line 5. ............................................................................. 6. 7. Net tax due (or credit): Subtract Line 6 from Line 3. ......................................................... 7. 8a. Penalty ............................................................................................................................... 8a. 8b. Interest ............................................................................................................................... 8b. 8. Total penalty and interest: Add Line 8a and Line 8b. ......................................................... 8. 9. Amount to be credited ........................................................................................................ 9. 10. Amount to be refunded ....................................................................................................... 10. For faster refund, use Direct Deposit by completing Lines 10a, 10b, and 10c. 10a. Checking Savings 10c. Account number 10b. Routing number 10d. Will this refund go to a bank account outside the U.S.? 11. Total amount due: Add Line 7 and Line 8. ....................................................................... 11. Yes 00 Section 2 - Summary of Connecticut Tax Liability for the Calendar Quarter: See Instructions. Pay Period Column A - First Month Column B - Second Month Column C - Third Month 1. 2. 3. 4. 5. 6. 7. Totals 8. Total liability for the quarter: Add Line 7, Columns A, B, and C. Enter total. Declaration: I declare under the penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine of not more than $5,000, imprisonment for not more than five years, or both. Sign Here Taxpayer’s signature Date Keep a copy of this return for your records. This return MUST be filed electronically! Title (MMDDYYYY) Telephone number DO NOT MAIL paper return to DRS. Form CT-941, and any amount due, must be filed and paid electronically. Do not send this paper return to the Department of Revenue Services (DRS), unless you have been granted a waiver from DRS. See Electronic Filing Waiver, on Page 1 of the instructions. Payers of nonpayroll amounts must use Form CT‑945, Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts. Do not use this form to amend a previously filed Form CT‑941. See Amended Returns, on Page 2 of the instructions. Visit us at portal.ct.gov/DRS for more information. Department of Revenue Services State of Connecticut Form CT-941 Instructions General Instructions Form CT-941 is used to reconcile quarterly Connecticut income tax withholding from wages only. Form CT-941 must be filed and paid electronically unless certain conditions are met. File this return and make payment electronically using myconneCT at portal.ct.gov/DRS-myconneCT. Only taxpayers that receive a waiver from the electronic filing requirement from DRS may file paper withholding forms. See Electronic Filing Waiver, below. Electronic Filing Waiver Generally, a payment made electronically is a payment made by electronic funds transfer (EFT). Only taxpayers that receive a waiver from electronic filing from DRS may file a paper version of this form. To request a waiver from the electronic filing requirement visit portal.ct.gov/DRS and complete Form DRS‑EWVR, Electronic Filing and Payment Waiver Request. If you received a waiver from electronic filing and payment from DRS, make check payable to Commissioner of Revenue Services. Write your Connecticut Tax Registration Number and the calendar quarter to which the payment applies on your check. Please note that each form is year specific. To prevent any delay in processing your return, the correct year’s form must be submitted to DRS. Mail the completed return and payment, if applicable, to the following address: Department of Revenue Services State of Connecticut PO Box 2931 Hartford, CT 06104-2931 Complete this return in blue or black ink only. Do not use staples. When to File Due Dates First quarter, April 30, 2024; second quarter, July 31, 2024; third quarter, October 31, 2024; and fourth quarter, January 31, 2025. An employer who makes timely withholding payments and owes no additional withholding for the quarter has ten days after the normal due date to file Form CT‑941. If the due date falls on a Saturday, Sunday, or legal holiday, the return will be considered timely if filed by the next business day. Employers who are registered for Connecticut income tax withholding (other than household employers, agricultural employers granted annual filer status, and seasonal filers) are required to file Form CT‑941 for each calendar quarter even if no tax is due or if no tax was required to be withheld. Household employers who are registered to withhold Connecticut income tax from the wages of their household employees should not file Form CT‑941 for each calendar quarter, but instead must file one Form CT‑941 HHE, Connecticut Reconciliation of Withholding for Household Employers, for the entire calendar year. Form CT-941 Instructions (Rev. 12/23) Seasonal and annual filers, including agricultural employers, may request permission from DRS to file Form CT-941 for only the calendar quarters in which they pay Connecticut wages. Certain agricultural employers may request permission to file one Form CT-941 for the entire calendar year. Section 1 - Line Instructions Line 1: Enter gross wages, for federal income tax withholding purposes, paid to all employees during this quarter. Line 2: Enter gross Connecticut wages paid during this quarter. Connecticut wages are all wages paid to employees who are residents of Connecticut even if those wages are paid for work performed outside Connecticut by those resident employees and wages paid to employees who are nonresidents of Connecticut if those wages are paid for work performed in Connecticut by those nonresident employees. Residents of states with a “convenience of the employer” test will be subject to similar rules for work performed for a Connecticut employer. Line 3: Enter total Connecticut income tax withheld on wages during this quarter. This should equal Section 2, Line 8. Line 4: Enter credit from your prior quarter Form CT‑941, Line 9. However, if any portion of that amount was overwithheld from employees during a prior quarter and not repaid to those employees prior to the end of that quarter or prior to filing the return for that quarter, whichever is earlier, subtract the portion not repaid from Line 9 of your prior quarter Form CT‑941. Enter the difference. 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 credits for this quarter. Line 7: Subtract Line 6 from Line 3 and enter the difference. If Line 3 is more than Line 6, complete Line 8a and Line 8b if necessary, then go to Line 11. If Line 6 is more than Line 3, complete Line 9 and Line 10. Line 8: Enter penalty on Line 8a, interest on Line 8b, and the total on Line 8. Late Payment Penalty The penalty for paying all or a portion of the tax late is 10% of the tax paid late. Penalty for Failure to Pay Electronically The following graduated penalty amounts will apply if you fail to remit payments electronically: • • • First offense – 10% penalty on the amount of the required tax payment, but not more than $2,500; Second offense – 10% penalty, but not more than $10,000; and Third and subsequent offenses – 10% penalty. Late Filing Penalty If no tax is due, DRS may impose a $50 penalty for the late filing of this return. Page 1 of 2 Interest Interest is computed on the tax paid late at the rate of 1% per month or fraction of a month. 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 Line 10. However, if any portion of the amount on Line 7 was overwithheld from your employee(s) during calendar year 2024 and not repaid to your employee(s) prior to the end of calendar year 2024 or prior to filing the fourth quarter return, whichever is earlier, the amount not repaid must be subtracted from the amount on Line 7. Enter the difference on Line 9 or Line 10. If you overwithheld Connecticut income tax from your employee(s), the amount overwithheld should be reimbursed to the employee in the same calendar year the overcollection occurred. Lines 10a through 10c: Get the refund faster by choosing direct deposit. Complete Lines 10a, 10b, and 10c to have the refund directly deposited into a checking or savings account. Enter the nine‑digit bank routing number and the bank account number in Lines 10b and 10c. The bank routing number is normally the first nine-digit number printed on the check or savings withdrawal slip. The bank account number generally 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 characters. Name of Depositor Street Address City, State, Zip Code No. 101 Date Pay to the Order of $ Name of your Bank Street Address City, State, Zip Code 091 025 025413 0101 092125789 Routing Number Account Number Line 10d: When you request the direct deposit of a refund, federal banking rules require DRS to inquire whether it is a foreign bank account. DRS will not deposit a refund into a foreign bank account. Instead, we will mail the refund to you. Line 11: If the amount on Line 7 is net tax due, add Line 7 and Line 8. This is the total amount due. 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 disregard the cents. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total. 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. Section 2 - Summary of Connecticut Tax Liability for the Calendar Quarter Enter Connecticut income tax withheld for each pay period. Add Lines 1 through 6 for each column and enter column totals on Line 7. Add Line 7, Columns A, B, and C. Enter total liability on Line 8. Line 8 should equal Form CT‑941, Section 1, Line 3. Amended Returns Use myconneCT to amend Form CT‑941 electronically. Visit portal.ct.gov/DRS-myconneCT. Only taxpayers that have been granted a waiver from electronic filing and payment from DRS may file a paper Form CT‑941X, Amended Connecticut Reconciliation of Withholding, to amend Form CT‑941. If any of the bank information supplied for direct deposit does not match, or the applicable bank account is closed prior to the deposit of the refund, the refund will automatically be mailed. Form CT-941 Instructions (Rev. 12/23) Page 2 of 2
Form CT-941
More about the Connecticut Form CT-941 Individual Income Tax TY 2023
Paid and filed electronically, Form CT-941 is used to inform the department about your quarterly income tax withholding from your wages
We last updated the Connecticut Quarterly Reconciliation of Withholding in February 2024, so this is the latest version of Form CT-941, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-941 directly from TaxFormFinder. You can print other Connecticut tax forms here.
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| Form Code | Form Name |
|---|---|
| Form CT-1040 | Connecticut Resident Income Tax Return |
| Tax Instruction Booklet | Form CT-1040 Instruction Booklet |
| CT-1040ES (Current Year) | Estimated Connecticut Income Tax Payment Coupon for Individuals |
| Form CT-1040 EXT | Application for Extension of Time to File Connecticut Income Tax Return for Individuals |
| CT-1040NR/PY Instructions | Tax Instruction Booklet: CT-1040 for Nonresidents/Part-Year Residents |
View all 86 Connecticut Income Tax Forms
Form Sources:
Connecticut usually releases forms for the current tax year between January and April. We last updated Connecticut Form CT-941 from the Department of Revenue Services in February 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Connecticut Form CT-941
We have a total of two past-year versions of Form CT-941 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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