Form CT-945 PDF Details

Form CT-945 is used to reconcile annual Connecticut income tax withholding from nonpayroll amounts only.

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

Wage payers: Payers of wage amounts must use Form CT-941, Connecticut Quarterly Reconciliation of Withholding.

Amended returns: Do not use this form to amend a previously filed Form CT-945.

Timely deposits: A payer that has made timely deposits in full payment of the taxes for calendar year 2025 may file Form CT-945 on or before February 10, 2026.

Next business day: If the due date falls on a Saturday, Sunday, or legal holiday, the return will be considered timely if filed by the next business day.

QuestionAnswer
Form NameForm CT-945
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out12 min
Edition12/25
Issuing agencyDepartment of Revenue Services, State of Connecticut
Due dateJanuary 31, 2026
Matches the agency's fileYes, checked October 2, 2026
Other namesCT-945, CT945, CT 945, Form CT-945, Connecticut CT-945, Annual Reconciliation of Withholding for Nonpayroll Amounts
Official sourceForm CT-945 (Rev 12/25), Connecticut Department of Revenue Services