Form Ct 941 – Fill Out and Use This PDF

Department of Revenue Services

PO Box 2931

Hartford, CT 06104-2931

(Rev. 12/08)

Form CT-941 (DRS)

2009

Connecticut Quarterly Reconciliation of Withholding

General Instructions

Complete the return in blue or black ink only.

Form CT-941 (DRS), Connecticut Quarterly Reconciliation of Withholding, may be used by new employers who have not received the Employer’s Withholding Remittance Coupon Book for calendar year 2009. Use Form CT-941 (DRS) to reconcile your quarterly Connecticut income tax withholding payments from wages only. Payers of nonpayroll amounts must use Form CT-945 (DRS), Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts, to reconcile Connecticut income tax withholding.

All employers who are registered for Connecticut income tax withholding purposes (other than household employers, agricultural employers granted annual filer status, and seasonal filers) are required to file Form CT-941 (DRS) for each calendar quarter as long as they have an active withholding account with the Department of Revenue Services (DRS) even if no tax is due or if no tax was required to be withheld for that quarter.

Due Dates: First quarter, April 30, 2009; second quarter, July 31, 2009; third quarter, October 31, 2009; and fourth quarter, January 31, 2010. An employer who made timely deposits of Connecticut withholding tax in full payment of such taxes due for the quarter may file the return on or before the tenth day of the second calendar month following the end of the quarter. If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.

Household employers who are registered to withhold Connecticut income tax from wages of their household employees are not to file Form CT-941 (DRS) for each calendar quarter, but instead are required to file one Form CT-941 (DRS/P), Connecticut Reconciliation of Withholding for Household Employers, for the entire calendar year, the due date of which is April 15, 2010. Payment of the Connecticut income tax withheld from wages of household employees during the entire calendar year is to accompany Form CT-941 (DRS/P). See Informational Publication 2009(1), Connecticut Circular CT, Employer’s Tax Guide.

Seasonal filers may request permission from DRS to file Form CT-941 (DRS) only for the calendar quarters in which they pay Connecticut wages to employees. Certain agricultural employers may request permission to file one Form CT-941 (DRS) for the

entire calendar year instead of filing Form CT-941 (DRS) for each calendar quarter. See IP 2009(1).

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.

Reminders:

See instructions on back.

Be sure to complete all requested information on the back of this return.

Sign and date the return in the space provided. If payment is due, remit payment with this return.

Make your check payable to: Commissioner of Revenue Services.

DRS may submit your check to your bank electronically.

Write your Connecticut Tax Registration Number and calendar quarter to which the payment applies on check.

Where to File: Visit the Taxpayer Service Center (TSC) at the DRS website at www.ct.gov/DRS to electronically file this return. The TSC for Business Taxes (TSC-BUS) allows taxpayers to electronically fi le, pay, and manage state tax responsibilities.

Mail your completed return and payment (if applicable) to: Department of Revenue Services, PO Box 2931, Hartford CT 06104-2931.

Amended Return: Use Form CT-941X, Amended Connecticut Reconciliation of Withholding, to amend Form CT-941 (DRS).

Forms and Publications: Forms and publications may be obtained by visiting the DRS website at www.ct.gov/DRS or by calling the DRS Forms Unit at 860-297-4753.

Line Instructions

Line 1: Enter the total amount of wages, for federal income tax withholding purposes, paid to all employees during this quarter.

Line 2: Enter the total amount of Connecticut wages paid during this quarter. Connecticut wages are all wages paid to employees who are residents of Connecticut, even if those wages are paid for work performed outside Connecticut by those resident employees, and wages paid to employees who are nonresidents of Connecticut, if those wages are paid for work performed in Connecticut by those nonresident employees.

Line 3: Enter the total amount of Connecticut income tax withheld on wages during this quarter. This should equal Total liability for the calendar quarter, below.

Line 4: Enter the amount to be credited from Line 9 of your Form CT-941 (DRS) for the prior quarter; however, if any portion of that amount was withheld by you from your employees during a prior quarter, and not repaid by you to your employees prior to the end of the prior quarter or prior to filing the return for that quarter (whichever is earlier), subtract that portion from the amount credited on Line 9 of your Form CT-941 (DRS) for the prior quarter and enter the difference on Line 4.

Line 5: Enter the sum of all payments made for this quarter.

Line 6: Add Line 4 and Line 5. This is the total of your payments and credits for this quarter.

Line 7: Subtract Line 6 from Line 3, and enter the difference on Line 7. This is the amount of tax due or credit. If Line 3 is more than Line 6, complete Line 8a and Line 8b, if necessary. If Line 6 is more than Line 3, complete Line 9 and Line 10.

Line 8: Enter penalty on Line 8a, interest on Line 8b, and enter the total on Line 8.

Late Payment Penalty: The penalty for paying all or a portion of the tax late is 10% of the tax paid late.

Late Filing Penalty: If no tax is due, DRS may impose a $50 penalty for the late fi ling of this return.

Interest: Interest will be computed on the tax paid late at the rate of 1% per month or fraction of a month.

Line 9 and Line 10: Enter the amount from Line 7 to be credited to the next quarter (Line 9) or refunded (Line 10). However, if any portion of that amount was withheld by you from your employees

during the 2009 calendar year and not repaid by you to your employees prior to the end of the 2009 calendar year or prior to filing the fourth quarter return (whichever is earlier), subtract that portion from the amount on Line 7 to be credited to the next year and enter the difference on Line 9 or if requesting a refund, subtract that portion from the amount on Line 7 to be refunded and enter the difference on Line 10.

Line 11: If the amount on Line 7 is a net tax due, add Line 7 and Line 8. This is the total amount now due.

This form may be filed using the TSC. See Connecticut Taxpayer Service Center, below.

Instructions for Form CT-941 (DRS) Back

Quarterly remitters: Enter the total amount of the liability on Line 7 in the third month column and on Line 8. This should equal Line 3 on the front of Form CT-941 (DRS). Quarterly remitters are required to make their payments using Form CT-941 (DRS).

Monthly remitters: Enter the total amount of the liability for each month on Line 7 of that month. Add the amounts from each Line 7 and enter the total on Line 8. This should equal Line 3 on the front of Form CT-941 (DRS).

Weekly remitters: Enter the liability for each week on Line 1 through Line 6 for each month. Enter the total for the month on Line 7. Add the amounts from each Line 7 and enter the total on Line 8. This should equal Line 3 on the front of Form CT-941 (DRS). Sign and date the return in the space provided. Mail your completed return and any payment due to the address on the front of the return. Write your Connecticut Tax Registration Number and the calendar quarter to which the payment applies on your check.

Connecticut Taxpayer Service Center

The DRS electronic Taxpayer Service Center for Business Taxes (TSC-BUS) allows taxpayers to electronically file, pay, and manage state tax responsibilities. To make electronic transactions or administer your tax account online, visit the DRS website at www.ct.gov/DRS

and select the TSC logo.