Connecticut Income Tax Withholding Requirements
Employers in Connecticut must conform with these state rules relating to income tax withholding and administration.
General Withholding Requirement: Connecticut income tax must be withheld from wages paid to resident and nonresident employees for services performed either within or without the state. However, if a nonresident employee files the appropriate exemption certificate (Form CT-W4NA, Employee's Withholding or Exemption Certificate — Nonresident Apportionment), an employer need only withhold income tax from wages paid services performed in the state.
Employee Withholding Exemption Forms: Connecticut Form CT-W4 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.
Reciprocal Agreements: None.
Department of Revenue Services
25 Sigourney Street
Hartford, Connecticut 06106