Form Ct 588 – Fill Out and Use This PDF

Department of Revenue Services State of Connecticut

(Rev. 02/19)

Form CT‑588

Athlete or Entertainer Request for

Reduced Withholding

Complete this form in blue or black ink only.

Purpose: An athlete, entertainer, performing artist, including a member of an athletic team, or performing entity uses Form CT‑588, Athlete or Entertainer Request for Reduced Withholding, to request a reduced Connecticut income tax withholding amount.

If the request is granted, Form CT‑595, Notice to Designated Withholding Agent, will be sent to the designated withholding agent and a copy to the performer or performing entity.

General Instructions

The Department of Revenue Services (DRS) must receive this form at least 14 days before the date of the first payment

or the date of the performance, whichever is earlier, in order to authorize a reduction in withholding.

Complete pages 1, 3, and 4. Mail the completed form to:

Department of Revenue Services

Audit Division Entertainment Withholding Section

450 Columbus Blvd Ste 1

Hartford CT 06103-1837

The completed form may be faxed to 860‑541‑7618.

See Policy Statement 2018(1), Income Tax Withholding for Athletes or Entertainers, or call 860‑297‑5925 for more information.

Date(s) of performance

Date of first payment

Schedule A Instructions

Income: List each item of income received for the

Connecticut performance. If a specific item is not listed, write a description of the item and the amount earned.

Enclose a complete copy of the contract, service agreement, or other documents describing the terms of the performance.

Line 8: Total should equal the total contract amount for the Connecticut performance(s).

Expenses

Column A ‑ Enter the amount paid for each expense related to the Connecticut performance. If a specific expense item

is not listed, write a description of the item and the amount paid. This would include expenses incurred within and without Connecticut to stage the Connecticut performance.

Column B – Enter the amounts paid for services rendered in Connecticut by performers or other service providers.

Example: An artist’s manager provides his/her services solely from a location outside of Connecticut. The amounts paid to that manager would be entered in Column A only and not Column B. If the manager was present in Connecticut for the Connecticut performance, the amount received for the services rendered in Connecticut should be entered in Column B.

Total all income and expense items. The net profit for the Connecticut performance is computed by subtracting the expenses paid for the Connecticut performance from the

income received for the Connecticut performance. The net profit or loss from a Connecticut performance must be

reported on the performing entity’s Connecticut tax return.

If the performing entity is a corporation, Form CT‑1120, Corporation Business Tax Return, must be filed. If the entity

is a pass-through entity, i.e. partnership, S Corporation, or Limited Liability Company (LLC) treated as a partnership,

Form CT‑1065/CT‑1120SI, Connecticut Pass‑Through Entity Tax Return, must be filed.

Each expense item listed on Page 3 must correspond to the expenses listed on Page 4, Schedule B, Columns C through I.

Schedule B Instructions

Provide the name of each performer or performing entity receiving payments for a Connecticut performance. An athlete includes but is not limited to a wrestler, boxer, golfer, tennis player, or other athlete, as well as a referee or trainer. An entertainer includes but is not limited to an actor, singer, musician, dancer, circus performer, comedian, public speaker, as well as a writer, director, set designer, or member of a sound, light, or stage crew.

List the amounts received directly or indirectly by each performer or performing entity. Compensation includes all payments received directly for services rendered as well as

all payments received indirectly for such items as hotel, travel, and meals. If a specific payment type is not listed, please

enter that amount under the Other Compensation column.

The totals for each column must correspond to the amounts reported on Schedule A, Lines 9 through 15.

A performer or performing entity may request a waiver of withholding if they meet certain conditions. Refer to Form CT‑590, Athlete or Entertainer Request for Waiver of Withholding, and Policy Statement 2018(1), Income Tax Withholding for Athletes or Entertainers.

A performer or performing entity requesting a waiver of Connecticut withholding must complete Form CT-590 and submit it to the designated withholding agent. Where a performing entity submits Form CT-588 because one or more performers or subcontracted entities have requested a waiver of withholding on Form CT-590, the performing entity must attach all Forms CT-590 to its completed Form CT-588.

Theperformingentityisrequiredtodeterminehowmuchofthe

aggregate income and Connecticut income tax withholding is attributable to each participant identified on Schedule B,

Part I. The performing entity must prepare Form CT‑592, Athlete or Entertainer Withholding Tax Statement, for each participant or other service provider listed on Schedule B, Part I, reporting their allocable share of Connecticut income and Connecticut withholding tax.