Form Ct 945 – Fill Out and Use This PDF

Department of Revenue Services

State of Connecticut

PO Box 2931

Hartford CT 06104-2931

(Rev. 12/20)

945 1220W 01 9999

Form CT-945

 2020

Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts

This return MUST be filed electronically!

Address (number and street), apartment number, PO Box

DO NOT MAIL paper tax return to DRS.

City, town, or post office	State		ZIP code

If you no longer make payments of nonpayroll amounts subject to withholding, check the box and enter date of last payment:

Check 		
here

M M - D D - Y Y Y Y

8a.	Penalty	8a.	
8b.	Interest	8b.	

.00

.00

8.	Total penalty and interest: Add Line 8a and Line 8b	8.
9.	Amount to be credited	9.	
10.	Amount to be refunded	10.	

.00

.00

.00

Form CT-945

Page 2 of 2 (Rev. 12/20)

945 1220W 02 9999

Connecticut Tax Registration Number

General Instructions

Form CT-945 must be filed and paid electronically unless certain conditions are met.

File this return and make payment electronically u s i n g m y c o n n e C T a t 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.

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.

Only taxpayers that receive a waiver from electronic filing from DRS may file a paper version of this form. To request a waiver from the electronic filing requirement visit portal.ct.gov/DRS

and complete Form DRS-EWVR, Electronic Filing and Payment Waiver Request.

If you received a waiver from electronic filing and payment 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.

Please note that each form is year specific. To prevent any delay in processing your return, the correct year’s form must be submitted to DRS.

Mail the completed return and payment, if applicable, to the address on the return.

Complete this return in blue or black ink only. Do not use staples.

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

Payers of nonpayroll amounts registered for Connecticut income tax withholding are required to file Form CT‑945

even if no tax is due, tax was not required to be withheld, or federal Form 945 is not required to be filed. See the current version of Informational Publication 2021(8), Connecticut

Tax Guide for Payers of Nonpayroll Amounts.

Do not use this form to amend a previously filed Form CT‑945.

See Amended Returns, on Instructions Page 2.

Nonpayroll Amounts Subject to Connecticut Withholding

The following are Connecticut nonpayroll amounts subject to Connecticut income tax withholding:

•Connecticut Lottery winnings if reportable for federal income tax withholding purposes whether or not subject to federal income tax withholding. See Informational Publication 2015(23), Connecticut Income Tax Treatment of State Lottery Winnings Received by Residents and Nonresidents of Connecticut;

•Gambling winnings if the payment is subject to federal income tax withholding and the payment is made to a resident, part-year resident, or someone receiving the payment on behalf of a resident. See Informational Publication 2011(27), Connecticut Income Tax Treatment of Gambling Winnings Other Than State Lottery Winnings;

•Pension and annuity distributions if the payment of taxable pensions, annuities, profit sharing plans, stock bonuses, deferred compensation plans, individual retirement arrangements, endowments, or life insurance contracts are made to a Connecticut resident individual.

•Unemployment compensation payments if the recipient has requested Connecticut income tax withholding; and

•Payments made to athletes or entertainers if the payments are not wages for federal income tax withholding purposes, but Connecticut income tax withholding is required under Policy Statement 2018(1), Income Tax Withholding for Athletes or Entertainers.

See IP 2021(8).

When to File

Form CT-945 is due January 31, 2021.

However, a payer that has made timely deposits in full

payment of the taxes for calendar year 2020 may file Form

CT-945 on or before February 10, 2021. 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.

Line Instructions

Line 1: Enter total nonpayroll amounts paid to all recipients during calendar year 2020 whether or not the nonpayroll amounts are subject to Connecticut income tax withholding.

Line 2: Enter total nonpayroll amounts subject to Connecticut income tax withholding during calendar year 2020.

Line 3: Enter total Connecticut income tax withheld on Connecticut nonpayroll amounts during calendar year 2020.

Line 4: Enter credit from your prior year Form CT-945, Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts, Line 9. However, if any portion of that amount was withheld from recipients during a prior year and

not repaid to those recipients prior to the end of that year or prior to filing the return for that year, whichever is earlier,

subtract the portion not repaid from the amount on Line 9 of your prior year Form CT‑945. Enter the difference.

Line 5: Enter the sum of all payments made for calendar year 2020.

Line 6: Add Line 4 and Line 5. This is the total of your payments and credits for calendar year 2020.

Line 7: Subtract Line 6 from Line 3 and enter the difference. If Line 3 is more than Line 6, complete Line 8a and Line 8b if necessary, then go to Line 11. 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 the total on Line 8.

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 $10,000; and

•Third and subsequent offenses – 10% penalty.

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 filing of any return or report required by law to be filed.

Interest: Interest is 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 you want credited to calendar year 2021 on Line 9. Enter the amount from Line 7 you want refunded on Line 10. However, if any portion of the amount on Line 7 was overwithheld from recipient(s) during calendar year 2020 and not repaid to

recipient(s) prior to the end of calendar year 2020 or prior to filing Form CT‑945, whichever is earlier, the amount not

repaid must be subtracted from the amount on Line 7. Enter the difference on Line 9 or Line 10.

If you overwithheld Connecticut income tax from any nonwage payment, the amount overwithheld should be reimbursed to the recipient in the same calendar year in which the overcollection occurred. Keep in your records the recipient’s written receipt showing the date and amount of the reimbursement.

Lines 10a through 10c: Get the refund faster by choosing direct deposit. Complete Lines 10a, 10b, and 10c to have the refund directly deposited into a checking or savings account.

Enter the nine-digit bank routing number and the bank account

number in Lines 10b and 10c. The bank routing number is normally the first nine‑digit number printed on the check or

savings withdrawal slip. The bank account number generally follows the bank routing number. Do not include the check number as part of the account number. Bank account numbers can be up to 17 characters.

	Name of Depositor							No. 101
	Street Address				Date
	City, State, Zip Code
	Pay to the
	Order of				$
	Name of your Bank
	Street Address
	City, State, Zip Code
	092125789			091 025 025413	0101
				
Routing Number				Account Number

If any of the bank information supplied for direct deposit does not match, or the applicable bank account is closed prior to the deposit of the refund, the refund will automatically be mailed.

Line 10d: When you request the direct deposit of a refund, federal banking rules require DRS to inquire whether it is a foreign bank account. DRS will not deposit a refund into a foreign bank account. Instead, we will mail the refund to you.

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

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.

Section 2 - Instructions

Summary of Connecticut Tax Liability

Quarterly remitters: Enter total liability for each quarter on Line 6 for March, June, September, and December. Add the Line 6 amounts and enter the total on Line 7.

This should equal Form CT-945, Section 1, Line 3.

Monthly remitters: Enter total liability for each month on Line 6 of that month. Add the Line 6 amounts and enter the total on Line 7.

This should equal Form CT-945, Section 1, Line 3.

Weekly remitters: Enter total liability for each week on Lines 1 through 5 of that month. Enter the total for the month on Line 6. Add the Line 6 amounts and enter the total on Line 7.

This should equal Form CT-945, Section 1, Line 3.

Amended Returns

Use myconneCT to amend Form CT-945 electronically. Visit

portal.ct.gov/DRS-myconneCT. If you have been granted a waiver from electronic filing then you may use Form CT-941X,

Amended Connecticut Reconciliation of Withholding, to amend a previously‑filed Form CT‑945.

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 area only); or

•860-297-5962 (from anywhere)

TTY, TDD, and Text Telephone users only may transmit inquiries 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.

Forms and Publications

Visit the DRS website at portal.ct.gov/DRS to download and print Connecticut tax forms and publications.