Form CT-8109 2013 Connecticut Withholding Tax Payment Form

800 382 9463 (Connecticut calls outside the Greater Hartford area only); or 860 297 5962 (from anywhere) Connecticut lottery winnings if reportable for federal income tax purposes whether or not federal income tax withholding is required See Informational Publication 2011(28) Connecticut Income Tax Treatment of State Lottery Winnings Received by Residents and Nonresidents of Connecticut; File electronically at www ct gov/TSC Do not le Form CT 8109 (DRS) if no payment is due Pay amount on Line 2 If ling by mail send payment to: DRS PO Box 2931 Hartford CT 06104 2931 Make check payable to Commissioner of Revenue Services Write your Connecticut Tax Registration Number on your check 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 See Informational Publication 2011(27) Connecticut Income Tax Treatment of Gambling Winnings Other Than State Lottery Winnings; Military retirement pay if the recipient is a Connecticut resident and has requested Connecticut income tax withholding; 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 2011(2) Income Tax Withholding for Athletes or Entertainers Pension and annuity distributions if the recipient is a Connecticut resident and has requested Connecticut income tax withholding; Separate here and mail coupon to DRS Make a copy for your records Unemployment compensation payments if the recipient has requested Connecticut income tax withholding; and $2 000 or less Quarterly remitter (Rev 12/12) 2 Connecticut tax withheld All payers of nonpayroll amounts subject to Connecticut income at the time payments of nonpayroll amounts are made back of form for nonpayroll amounts subject to withholding but Monthly remitter Call DRS during business hours Monday through Friday: Complete this form in blue or black ink only Connecticut Tax Registration Number Federal Employer ID Number Year 2013 Connecticut Withholding Tax Connecticut Withholding Tax Payment Schedule coupons in that book CT 8109 (DRS) Back (Rev 12/12) CT 8109 (DRS) Connecticut Withholding Tax Payment Form for Nonpayroll Amounts 2013 Department of Revenue Services Do not le Form CT 8109 (DRS) if no payment is due Due Dates Each calendar year DRS classi es payers for Connecticut income tax withholding purposes as a weekly monthly or quarterly remitter Most new payers will be classi ed as quarterly remitters Enter name address and identi cation numbers 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 Enter name and address below Please print or type DO NOT FOLD OR BEND COUPON Name Address City State Zip code 1 Enter quarter (1 2 3 or 4) See instructions Fifteenth day of the month following the month during which the nonpayroll amounts were paid Monthly remitters are required to le and pay electronically if noti ed by DRS See TSC below For More Information for Payers of Nonpayroll Amounts Form CT 8109 (DRS) 2013 Forms and Publications Visit the DRS website at www ct gov/DRS to download and print Connecticut tax forms General Instructions Form CT 8109 (DRS) may be used by new payers or payers who have not received their 2013 Connecticut Payer of Nonpayroll Amounts Withholding Returns and Instructions (TPG 172) Hartford CT 06104 2931 How to File Do not le Form CT 8109 (DRS) if no payment is due or payment was made by electronic funds transfer (EFT) 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 Last day of the month following the calendar quarter during which the nonpayroll amounts were paid Make payments using Form CT 8109 Connecticut Withholding Tax Payment Form for Nonpayroll Amounts Line 2: Enter total Connecticut income tax withheld from nonpayroll amounts Line Instructions More than $10 000 Weekly remitter More than $2 000 Nonpayroll Amounts Subject to Connecticut Income Tax Withholding not more than $10 000 Once the withholding book is received use only the preprinted Payment Form for Nonpayroll Amounts Payment Frequency payments to the Department of Revenue Services (DRS) See PO Box 2931 Reported Liability See Informational Publication 2013(8) Connecticut Tax Guide State of Connecticut tax withholding are required to withhold Connecticut income tax Taxpayer Service Center (TSC) 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 The following are Connecticut nonpayroll amounts subject to Connecticut income tax withholding: The payment frequency is based on the payer s reported withholding tax liability for the look back calendar year The look back calendar year for calendar year 2013 is calendar year 2011 See Special Notice 2004(10) 2004 Legislation Affecting Connecticut Income Tax Withholding by Payers From Nonpayroll Amounts Paid on or After January 1 2005 and the Connecticut Withholding Tax Payment Schedule on back The TSC allows taxpayers to electronically le pay and manage state tax responsibilities To make electronic transactions or administer To pay by mail make your 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 DRS may submit your check to your bank electronically Mail the completed form and payment to: TTY TDD and Text Telephone users only may transmit inquiries anytime by calling 860 297 4911 Use Form CT 8109 (DRS) to make your withholding tax Use the Taxpayer Service Center (TSC) to electronically le and pay the amount on Line 2 See Taxpayer Service Center (TSC) on back Wednesday following the weekly period during which the nonpayroll amounts were paid Weekly period means the seven day period beginning on a Saturday and ending on the following Friday Weekly remitters are required to le and pay electronically if noti ed by DRS See TSC below Weekly and monthly remitters are required to le and pay electronically if notified by DRS Quarterly remitters are encouraged to le and pay electronically your tax account online visitwww ct gov/TSC and select Business