Ct Reconciliation Form – Fill Out and Use This PDF

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

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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.

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.