Ct Reconciliation Form PDF Details

In the realm of payroll and accounting, precision is non-negotiable, especially when it pertains to the reconciliation and amendment of tax withholdings. The Form CT-941X, designated for the Amended Connecticut Reconciliation of Withholding, serves as a critical tool for employers to correct previously reported information regarding tax withholdings to the Department of Revenue Services. This document holds importance not just as a regulatory requirement but as a testament to the need for accuracy in the delicate dance of tax filing. It reflects both amendments and correctives on a spectrum of forms including CT-941, CT-945, CT-945 ATHEN, and CT-941 HHE, covering a wide range of payroll tax reconciliations. To navigate this process, the State mandates electronic filing through myconneCT, setting a digital precedent for efficiency and security. Additionally, the form embodies a mechanism for adjusting payments made with erroneous Connecticut Tax Registration Numbers, thus underlining the importance of specific identification details in tax processes. Missteps in payment allocations cannot be rectified through this form, highlighting a strict procedural adherence. The form itself is structured to succinctly capture the original figures reported, the nature of the net changes, and the corrected amounts, thereby offering a comprehensive view of the amendments made. It also extends the capability to report overpayments and apply these to future returns or request refunds, underlining the form's role in ensuring fiscal responsibility and compliance within Connecticut's tax framework. In cases where federal tax liabilities impact state withholdings, the Form CT-941X acts as a bridge for reporting these changes, thereby keeping state and federal tax obligations in harmony.

QuestionAnswer
Form NameCt Reconciliation Form
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other names Form CT941X must be filed and paid electronically unless certain conditions are met

Form Preview Example

Department of Revenue Services PO Box 2931

Hartford CT 06104-2931

(Rev. 09/20)

941X 1017W 01 9999

Form CT-941X

Amended Connecticut Reconciliation of Withholding

DRS Use ONLY

M M - D D - Y Y Y Y

Form CT-941X must be filed and paid electronically unless certain conditions are met. Visit myconneCT at portal.ct.gov/DRS-myconneCT to file your return electronically.

Do not use Form CT-941X to correct payments you made using the wrong Connecticut Tax Registration Number (TID). DRS cannot apply an overpayment credit from one TID to a different TID. Requests to reallocate a payment between TIDs must be made in writing, however, you must first call DRS. See For More Information, on Page 2 of the instructions.

See instructions before completing.

Name of employer or payerConnecticut Tax Registration Number

Thisis returnr t rn MUST be filedfil electronically!l tr i ll !

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address (number and street)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal Employer Identification Number (FEIN)

DO NOT MAIL paper tax return to DRS.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DO NOT MAIL paper return to DRS.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City, town, or post office

 

 

 

 

 

State

 

 

ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of form you are amending (check one):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form CT-945 or Form CT-945 ATHEN

 

 

 

 

 

 

 

 

Form CT-941

 

 

 

 

 

Form CT-941 HHE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter the calendar year you are amending:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form CT-941 filers only, enter the quarter you are amending (1, 2, 3, or 4):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1st Quarter (January – March); 2nd Quarter (April – June); 3rd Quarter (July – September); 4th Quarter (October – December)

Column A

Column B

Column C

Amount as Originally Reported

Net Change

Corrected

on CT-941; CT-945;

(Increase or Decrease)

Amount

CT-945 ATHEN; or CT-941 HHE

 

 

1.

Enter amount from Line 1 of Form CT-941; Form CT-945;

 

 

 

 

 

 

Form CT-945 ATHEN; or Form CT-941 HHE.

1.

 

 

 

2.

Enter amount from Line 2 of Form CT-941; Form CT-945;

 

 

 

 

 

 

Form CT-945 ATHEN; or Form CT-941 HHE.

2.

 

 

 

3.

Enter amount from Line 3 of Form CT-941; Form CT-945;

 

 

 

 

 

 

 

 

 

 

 

Form CT-945 ATHEN; or Form CT-941 HHE.

3.

 

 

 

4.

Enter credit from prior quarter, if any, of the same calendar

 

 

 

 

 

 

 

 

 

 

 

year (Form CT-941 filers only).

4.

 

 

 

5.

Payments made for the quarter (Form CT-941) or

 

 

 

 

 

 

 

 

 

 

 

year (Form CT-945; CT-945 ATHEN; or CT-941 HHE).

5.

 

 

 

6.

Amount paid with Form CT-941, Form CT-945,

 

 

 

 

 

 

Form CT-945 ATHEN, or Form CT-941 HHE.

6.

 

 

 

7.

Total payments: Add Lines 4, 5, and 6.

7.

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

.00

.00

.00

.00

.00

.00

8.

Overpayment, if any, as shown on original return (or as previously adjusted)

................................................ 8.

9.

Subtract Line 8 from Line 7

9.

10. Net tax due or (credit): Subtract Line 9 from Line 3

10.

11. Interest on net tax due

11.

12. Total amount due or (credit): Add Line 10 and Line 11. Credits cannot be transferred to another account....12.

.00

.00

.00

.00

.00

Overpayment: If amount on Line 12 is a credit, enter the overpayment amount here $ .00 and check if:

Applied to next return; or Refunded.

Use myconneCT to electronically file this return.

Complete the Explanation of Changes; Declaration; and Sign on the reverse side.

 

Form CT-941X (Rev. 09/20)

Connecticut Tax Registration Number

 

 

 

 

Page 2 of 2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

941X 1017W 02 9999

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Explanation of Changes to the Connecticut Reconciliation

Enter the line number from Page 1 for each item you are changing and give the reason for each change. You must retain all supporting forms and schedules for items changed.

_______________________________________________________________________________________________________________________________

_______________________________________________________________________________________________________________________________

_______________________________________________________________________________________________________________________________

_______________________________________________________________________________________________________________________________

_______________________________________________________________________________________________________________________________

Declaration

I declare that (check the appropriate box)

All overwithheld Connecticut income taxes for the current calendar year were repaid to employees prior to the end of the current calendar year. (You must keep in your records each employee’s written receipt showing the date and amount of repayment.)

None of this refund or credit was withheld from employees.

I further declare under the penalty of law that I have examined this return (including any accompanying schedules and statements) and to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to the Department of Revenue Services (DRS) is a fine of not more than $5,000, imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.

Sign Here Signature of employer or payerDate (MMDDYYYY)

Keep a

This return MUST be filed electronically!

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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Paid preparer’s signature

Date (MMDDYYYY)

 

 

 

 

 

 

 

 

 

 

FEIN

 

 

 

this return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

for your

DO NOT MAIL paper return to DRS

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records.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Firm name and address

 

 

 

 

 

 

 

 

 

 

 

 

 

Telephone number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form CT-941X Instructions

General Instructions

Form CT-941X must be filed and paid electronically

unless certain conditions are met.

File this return and make payment electronically

using myconneCT at portal.ct.gov/DRS-myconneCT.

Only taxpayers that receive a waiver from the electronic filing requirement from DRS may file paper withholding

forms. See Electronic Filing Waiver, below.

not be filed after the end of the calendar year to correct Connecticut income tax withholding errors made during that

calendar year unless to correct an administrative error.

To claim a refund for the overpayment of Connecticut withholding tax, Form CT-941X must be filed within three years from the due date of the original return. If you filed federal Form 941-X, Adjusted Employer’s Quarterly Federal

Tax Return or Claim for Refund, or federal Form 945-X,

Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund, you must file Form CT-941X no later than 90 days after the final determination by the Internal

Electronic Filing Waiver

Generally, a payment made electronically is a payment

made by electronic funds transfer (EFT). See Informational Publication 2020(6), Filing and Paying Connecticut Taxes

Electronically.

To request a waiver from the electronic filing requirement visit portal.ct.gov/DRS to complete Form DRS-EWVR, Electronic Filing and Payment Waiver Request.

If you received a waiver from the electronic filing and payment requirement 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. Attach a copy of all applicable schedules and forms. Mail the completed return, attachments, and payment, if applicable, to the address on the front.

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

Revenue Service (IRS).

If the tax reported on your federal Form 941, Employer’s

Quarterly Federal Tax Return, or federal Form 945, Annual

Return of Withheld Federal Income Tax, is changed or corrected by the IRS or other competent authority, and the change increases or decreases your Connecticut withholding tax liability, you must file Form CT-941X to report the change or correction no later than 90 days after the final determination of the change or correction.

Information Section

Enter the employer’s or payer’s name, address, Connecticut Tax Registration Number, and Federal Employer Identification Number (FEIN) in the spaces provided.

Check the appropriate box to indicate the type of form you

are amending.

Enter the calendar year you are amending.

Form CT-941 filers only, enter the quarter you are amending (1, 2, 3, or 4); enter 1 for the first quarter (January – March); enter 2 for the second quarter (April – June); enter 3 for the third quarter (July – September); or enter 4 for the fourth quarter (October – December).

$10,000; and

Third and subsequent offenses – 10% penalty.

Use Form CT-941X to correct Form CT-941, Connecticut Quarterly Reconciliation of Withholding, Form CT-945, Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts, Form CT-945 ATHEN, Connecticut Annual Reconciliation of Withholding for Nonpayroll

Amounts, or Form CT-941 HHE, Connecticut Reconciliation of Withholding for Household Employers, as it was originally filed.

Form CT-941X can only be used to correct a single period. If additional periods require correction, or if you are amending for more than one type of return, a separate Form CT-941X must be completed for each period and for each type of return that you are amending.

When to File

This form must be filed before the end of the current calendar year to correct Connecticut income tax withholding errors made during the same calendar year. This form may

Line Instructions

In Column A, enter the amount reported on the original Form CT-941, Form CT-945, Form CT-945 ATHEN, or Form

CT-941 HHE.

In Column B, enter the net increase or net decrease for each line which has been changed. (Any decrease should be in parentheses.)

In Column C, enter the amount that should have been reported on the original Form CT-941, Form CT-945, Form CT-945 ATHEN, or Form CT-941 HHE.

Line 10

If the amount on Line 10 is a net tax due, you must complete Line 11 and Line 12. If Line 10 is a credit, enter the same amount on Line 12 and complete the overpayment section.

Line 11

The unpaid amount is subject to interest of 1% per month or fraction of a month from the due date.

Line 12

Add Line 10 and Line 11.

CT-941X Instructions (Rev. 09/20)

Page 1 of 2

Supporting Documentation

Retain a copy of your federal Form 941-X, federal

Form 945-X, quarterly reconciliations of withholding from other states (original and corrected copies), and all federal Forms W-2c, Corrected Wage and Tax Statement, with your records to support your changes. Furnish to DRS only upon request.

Rounding Off To Whole Dollars

You must round off cents to the nearest whole dollar on your returns and schedules. If you do not round, DRS will disregard the cents.

Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total.

Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on the line.

Signature

This form must be signed by the employer or payer. Anyone paid to prepare the tax return must sign the return. The preparer’s FEIN, firm name, firm address, and telephone number must also be entered in the space provided.

Amending Form CT-W3 or Form CT-1096

Form CT-941X is not used to correct any mistakes made on Form CT-W3, Connecticut Annual Reconciliation of Withholding, or Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns. Correct any errors made on Form CT-W3 or Form CT-1096 electronically.

For More Information

Call DRS Monday through Friday, 8:30 a.m. to 4:30 p.m. at:

800-382-9463 (Connecticut calls outside the Greater

Hartford calling area only); or

860-297-5962 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit anytime by calling 860-297-4911. Taxpayers may also call 711 for relay services. A taxpayer must tell the 711 operator the number he or she wishes to call. The relay operator will dial it and then communicate using a TTY with the taxpayer.

CT-941X Instructions (Rev. 09/20)

Page 2 of 2