Payroll Taxes

Learn more about keeping your business compliant with payroll tax requirements.

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.

Administration:

Department of Revenue Services
25 Sigourney Street
Hartford, Connecticut 06106
Telephone: 860-297-5962

Category : Tax Center
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