Connecticut Connecticut Withholding Tax Payment Form for Nonpayroll Amounts

Connecticut Withholding Tax Payment Form for Nonpayroll Amounts
Form CT-8109
Department of Revenue Services
State of Connecticut
(Rev. 12/23)

2024

Form CT-8109

Connecticut Income Tax Withholding
Payment Form for Nonpayroll Amounts

General Instructions

Form CT-8109 must be filed and paid electronically.
File this return and make payment electronically
using myconneCT at
portal.ct.gov/DRS-myconneCT.

Electronic Filing Waiver

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. Mail the completed Form CT-8109 and payment 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.
Please note that each form is year specific. To prevent any delay
in processing your return or payment, the correct year’s form
must be submitted to DRS.
All payers of nonpayroll amounts subject to Connecticut income
tax withholding are required to withhold Connecticut income tax
at the time payments of nonpayroll amounts are made.
All withholding tax payments must be made electronically.
Do not send this paper form to the Department of Revenue
Services (DRS), unless you have been granted a waiver from
DRS. See Electronic Filing Waiver, on this page.
Do not file this form if no payment is due. See back of form
for nonpayroll amounts subject to withholding.

Requirement to File and Pay Electronically

Withholding tax payments must be made electronically.
Generally, a payment made electronically is a payment made by
electronic funds transfer (EFT).
Only taxpayers that receive a waiver from the electronic filing
requirement may file paper withholding forms. See Electronic
Filing Waiver, on this page.
Use myconneCT to electronically file and pay the amount on
Line 2. See myconneCT, on this page.

Penalties

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 Payment Penalty

The penalty for paying all or a portion of the tax late is 10% of
the tax paid late.

Payment Frequency and Due Dates

Each calendar year DRS classifies payers for Connecticut
income tax withholding purposes as a weekly, monthly, or
quarterly remitter. Most new payers will be classified as quarterly
remitters.
The payment frequency is based on the payer’s reported
withholding tax liability for the look-back calendar year. The lookback calendar year for calendar year 2024 is calendar year 2022.

Form CT-8109 must be filed electronically unless certain conditions are met. Visit myconneCT at portal.ct.gov/DRS-myconneCT to file and pay electronically.

Form CT-8109

Department of Revenue Services
State of Connecticut

Connecticut Income Tax Withholding
Payment Form for Nonpayroll Amounts

8109 1223W 01 9999

(Rev. 12/23)

Connecticut Tax Registration Number	

Federal Employer ID Number



Name

This return MUST be filed electronically!

Address (number and street)	



PO Box

DO NOT MAIL paper return to DRS.

City, town, or post office	

Calendar year ending

State	

2024

1.	Enter quarter (1, 2, 3, or 4). See instructions. 

ZIP code
2.	Connecticut tax withheld 

•	 File electronically at portal.ct.gov/DRS-myconneCT.
•	 Do not file Form CT-8109 if no payment is due.

Visit us at portal.ct.gov/DRS for more information.

.

Weekly remitters must pay over Connecticut income tax
withholding by electronic funds transfer on or before the
Wednesday following the weekly period during which the
nonpayroll amounts were paid.
Monthly remitters must pay over Connecticut income tax
withholding by electronic funds transfer on or before the fifteenth
day of the month following the month during which the nonpayroll
amounts were paid.
Quarterly remitters must pay over Connecticut income tax
withholding by electronic funds transfer on or before the last
day of the month following the quarterly period during which the
nonpayroll amounts were paid.
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.

Nonpayroll Amounts Subject to Connecticut Income
Tax Withholding

The following are Connecticut nonpayroll amounts subject to
Connecticut income tax withholding:
	 Connecticut lottery winnings if reportable for federal income
tax purposes whether or not federal income tax withholding
is required;
	 Gambling winnings, other than Connecticut lottery winnings,
if the payment is subject to federal income tax withholding
and the payment is made to a resident, part-year resident,
or someone receiving the payment on behalf of a resident;
	 Pension and annuity distributions if the recipient is a
Connecticut resident;
	 Unemployment compensation payments if the recipient
has requested Connecticut income tax withholding; and
	 Payments made to athletes or entertainers if the payments
are not wages for federal income tax withholding purposes, but
Connecticut income tax withholding is required. See Policy
Statement 2018(1), Income Tax Withholding for Athletes or
Entertainers.

CT-8109 Back (Rev. 12/23)

Line Instructions

Enter the Connecticut Tax Registration Number, Federal
Employer ID Number, name, and address.
Line 1: Enter the number of the quarter to which this payment
applies. Enter 1 for the 1st quarter (January 1 through March 31),
2 for the 2nd quarter (April 1 through June 30), 3 for the
3rd quarter (July 1 through September 30), or 4 for the 4th quarter
(October 1 through December 31).
If the tax liability was incurred during one quarter and paid to DRS
in another quarter, enter the quarter in which the tax liability was
incurred. For example, if the tax liability was incurred in March
and paid to DRS in April, enter 1.
Line 2: Enter total Connecticut income tax withheld from
nonpayroll amounts.