Form Ct W3 Hhe PDF Details

The Form CT-W3 HHE, revised in December 2011, plays an essential role for household employers in the State of Connecticut, ensuring compliance with annual reconciliation of withholding requirements. This form is designated by the Department of Revenue Services for household employers to reconcile Connecticut income tax withheld from their employees' wages. It stands out because it should not accompany any payment and must be filled out exclusively in blue or black ink. Uniquely catered to household employers who might not be registered with the Department of Revenue Services for Connecticut income tax withholding, it provides a specific field to acknowledge their status. The form outlines clear deadlines for both electronic and paper filings, emphasizing the importance of filing by the due dates to avoid penalties. Furthermore, instructions for rounding off cents to the nearest whole dollar and detailed line-by-line instructions ensure accuracy and compliance. The form also highlights the necessity of including all Copy 1 of federal Forms W-2, irrespective of Connecticut income tax being withheld or not, underscoring the comprehensive nature of this reconciliation process. Lastly, options for electronic filing through the Taxpayer Service Center and the process for amending a previously filed Form CT-W3 HHE are outlined, facilitating ease of compliance for Connecticut household employers.

QuestionAnswer
Form NameForm Ct W3 Hhe
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesew2, CT-941X, TSC, 3

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Department of Revenue Services

State of Connecticut

PO Box 2930

Hartford CT 06104-2930

(Rev. 12/11)

Form CT-W3 HHE

2011

Connecticut Annual Reconciliation of Withholding for

Household Employers

General Instructions

Complete this return in blue or black ink only.

Form CT-W3 HHE is used by household employers only. Do not make a payment with this return.

A household employer not registered with the Department of Revenue Services (DRS) for Connecticut income tax withholding purposes should enter the words “HOUSEHOLD EMPLOYER” in the space reserved for the Connecticut Tax Registration Number on this return.

When to File

If filing electronically, you will file a Form CT-W3, which is due the last day of March 2012 and will be completed as part of the electronic filing process when you upload Copy 1 of federal Forms W-2, Wage and Tax Statement. If filing electronically do not mail Form CT-W3 HHE. If filing by paper, Form CT-W3 HHE is due the last day of February 2012.

If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.

Employers must file every Copy 1 of federal Form W-2 with Form CT-W3 HHE even if Connecticut income tax was not withheld.

Where to File

Use the Taxpayer Service Center (TSC)

to electronically file this return. You must have a Connecticut household employer Tax Registration Number to file through the TSC. See TSC on back. If filing by paper, mail

completed return including Forms W-2 to the address on the return.

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.

Line Instructions

Line 1

Enter total Connecticut income tax withheld from wages during calendar year 2011. This should equal the Total line on the back of this return.

Line 2

Enter total Connecticut wages reported during calendar year 2011. 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 number of W-2 forms submitted with this return.

Reminders

Complete all requested information on the front and back of this return.

Do not send a payment with this return. Payments are made using Form CT-941 HHE, Connecticut Reconciliation of Withholding for Household Employers or Form CT-941X, Amended Connecticut Reconciliation of Withholding.

Sign and date the return in the space provided.

CT-W3 HHE

Separate here and mail return to DRS. Make a copy for your records.

Connecticut Annual Reconciliation of Withholding for Household Employers

2011

Connecticut Tax Registration Number

Federal Employer ID Number

 

 

Due date

 

 

 

 

February 29, 2012

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter name and address below. Please print or type.

 

1. Connecticut tax withheld from wages

1.

 

 

 

 

 

 

 

 

 

 

 

00

Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2. Total Connecticut wages reported

2.

 

 

 

 

00

Address

 

 

 

 

 

 

 

 

 

 

3. Number of W-2s submitted

3.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

State

ZIP code

Check if you are a household employer and you withhold Connecticut income tax from the wages of household employees.

Check if you are a household employer and you do not withhold Connecticut income tax from the wages of household employees.

Do not send payment with this return.

Mail to:

Department of Revenue Services

 

State of Connecticut

 

PO Box 2930

 

Hartford CT 06104-2930

I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both.

Signature ______________________________________________________

Title ____________________________________ Date _________________

Electronic Reporting Information

Connecticut taxpayers can either key in or upload their Form CT-W3 and Forms W-2 electronically through the TSC. The TSC does not have a separate form designation for household employers.

Electronic reporting requirements are available on the DRS website at www.ct.gov/DRS/ew2 or by calling DRS at 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) or 860-297-5962 (from anywhere). TTY, TDD, and Text Telephone users only may transmit inquiries by calling 860-297-4911.

Taxpayer Service Center

T h e T S C a l l o w s t a x p a y e r s t o

electronically file, pay, and manage state tax responsibilities. To make electronic

transactions or administer your tax account online visit www.ct.gov/TSC and select Business.

Amending Form CT-W3 HHE

Do not use Form CT-941X to amend Form CT-W3 HHE.

To amend Form CT-W3 HHE, submit a revised Form CT-W3 HHE clearly labeled “AMENDED.” The total Connecticut tax withheld on Form CT-941 HHE or Form CT-941X, Line 3, must agree with the total reported on Form CT-W3 HHE, Line 1.

The total gross Connecticut wages on Form CT-941 HHE or Form CT-941X, Line 2, must agree with the total Connecticut wages reported on Form CT-W3 HHE, Line 2.

Complete for Each Period

Separate here and mail return to DRS. Make a copy for your records.

Include Copy 1 of all wage and tax statements reporting Connecticut wages paid during the calendar year with this return.

Period

 

Connecticut Income

 

Tax Withheld From Wages

 

 

 

 

 

 

 

January 1 -

 

1st Quarter

March 31

 

 

 

 

 

 

 

 

April 1 -

 

2nd Quarter

June 30

 

 

 

 

 

 

 

 

July 1 -

 

3rd Quarter

September 30

 

 

 

 

 

 

 

 

October 1 -

 

4th Quarter

December 31

 

 

 

 

 

 

 

 

Total

00

 

Electronic Reporting Information

Connecticut taxpayers can either key in or upload their Form CT-W3 and Forms W-2 electronically through the TSC. The TSC does not have a separate form designation for household employers.

Electronic reporting requirements are available on the DRS website at www.ct.gov/DRS/ew2 or by calling DRS at 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) or 860-297-5962 (from anywhere). TTY, TDD, and Text Telephone users only may transmit inquiries by calling 860-297-4911.

This should equal Line 1 on the front of this return.

 

 

 

CT-W3 HHE Back (Rev. 12/11)