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Depositing and Reporting Withheld Taxes: Connecticut

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor

Summary

  • Each year Connecticut employers are classified as weekly, monthly or quarterly remitters based on their reported liability for Connecticut income tax withholding during the 12-month look-back period. See Deposit Thresholds and Schedules.
  • All employers are required to make deposits by electronic funds transfer (EFT). Penalties are imposed for noncompliance. See Deposit and Filing Due Dates; Electronic Deposit Requirements.
  • An employer is required to electronically file Form CT-W-3, Connecticut Annual Reconciliation of Withholding, along with Forms W-2, Wage and tax Statement, on an annual basis. See Annual Reconciliation Forms and Filing Deadlines.
  • All employers are required to file Forms W-2, Wage and Tax Statement, electronically by the annual due date. Employers that file 25 or more Forms 1099-NEC, 1099-R or W-2G are also required to file the forms electronically. Employers that fail to do so are subject to penalties. See Information Return Filing Requirements.