connecticut w-4 form explains codes for withholding rates
DESCRIPTION
This Connecticut W-4 form explains the categories that income tax filers will fall into. The codes can then be used to calculate your withholding.TRANSCRIPT
Employees: See Employee General Instructions on Page 2. Sign and return Form CT-W4 to your employer. Keep a copy for your records.1. Withholding Code: Enter Withholding Code letter chosen from above. ....................... 1.
2. Additional withholding amount per pay period: If any, see Page 3 instructions. . ......... 2. $
3. Reduced withholding amount per pay period: If any, see Page 3 instructions. ............ 3. $
Form CT-W4Employee’s Withholding Certifi cate
Department of Revenue ServicesState of Connecticut (Rev. 12/10)
Effective January 1, 2011
* Filing jointly includes fi ling jointly for federal and Connecticut and fi ling jointly for Connecticut only
Our expected combined annual gross income is less than orequal to $24,000 or I am claiming exemption under the MilitarySpouses Residency Relief Act (MSRRA) *** and no withholding is necessary. EMy spouse is employed and our expected combined annual gross income is greater than $24,000 and less than or equal to $100,500. See Certain Married or Civil Union Individuals, Page 2. AMy spouse is not employed and our expected combined annual gross income is greater than $24,000. CMy spouse is employed and our expected combined annual gross income is greater than $100,500. DI have signifi cant nonwage income and wish to avoid havingtoo little tax withheld. DI am a nonresident of Connecticut with substantial other income. D
Withholding CodeFiling Jointly *
My expected annual gross income is less than or equal to $12,000 or I am claiming exemption under the MSRRA ***and no withholding is necessary. EMy expected annual gross income is greater than $12,000. AI have signifi cant nonwage income and wish to avoid having too little tax withheld. DI am a nonresident of Connecticut with substantial other income. D
Withholding CodeFiling Separately **
My expected annual gross income is less than or equal to$13,000 and no withholding is necessary. EMy expected annual gross income is greater than $13,000. FI have signifi cant nonwage income and wish to avoid havingtoo little tax withheld. DI am a nonresident of Connecticut with substantial other income. D
Withholding CodeSingle
My expected annual gross income is less than or equal to $19,000 and no withholding is necessary. EMy expected annual gross income is greater than $19,000. BI have signifi cant nonwage income and wish to avoid having too little tax withheld. DI am a nonresident of Connecticut with substantial other income. D
Withholding CodeHead of HouseholdMy expected annual gross income is less than or equal
to $24,000 or I am claiming exemption under the MSRRA ***and no withholding is necessary. EMy expected annual gross income is greater than $24,000 and less than or equal to $100,500. AMy expected annual gross income is greater than $100,500. DI have signifi cant nonwage income and wish to avoid havingtoo little tax withheld. DI am a nonresident of Connecticut with substantial other income. D
Withholding CodeQualifying Widow(er) With Dependent Child
Employee Instructions• Read instructions on Page 2 before completing this form.• Select the fi ling status you expect to report on your Connecticut
income tax return. See instructions.
• Choose the statement that best describes your gross income. • Enter the Withholding Code on Line 1 below. .
Check if you are claimingthe MSRRA exemption and enter state of legal residence/domicile:
_____________________
Employers: See Employer Instructions on Page 2.
Complete this form in blue or black ink only.
** Filing separately includes fi ling separately for federal and Connecticut and fi ling separately for Connecticut only *** If you are claiming the Military Spouses Residency Relief Act (MSRRA) exemption, see instructions on Page 2.
First name Ml Last name
Home address Social Security Number
City/town State ZIP code
Declaration: I declare under penalty of law that I have examined this certifi cate and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for reporting false information is a fi ne of not more than $5,000, imprisonment for not more than fi ve years, or both.Employee’s signature Date
Is this a new or rehired employee? No Yes Enter date hired:
Employer’s business name
Employer’s business address Federal Employer Identifi cation Number
City/town State ZIP code
Contact person Telephone number
mm/dd/yyyy
( )
Employee General InstructionsForm CT-W4, Employee’s Withholding Certificate, provides your employer with the necessary information to withhold the correct amount of Connecticut income tax from your wages to ensure that you will not be underwithheld or overwithheld. You are required to pay Connecticut income tax as income is earned or received during the year. You should complete a new Form CT-W4 at least once a year or if your tax situation changes. If your circumstances change, such as you receive a bonus or your fi ling status changes, you must furnish your employer with a new Form CT-W4 within ten days of the change. Gross IncomeFor Form CT-W4 purposes, gross income means all income from all sources, whether received in the form of money, goods, property, or services, not exempt from federal income tax, and includes any additions to income from Schedule 1 of Form CT-1040, Connecticut Resident Income Tax Return or Form CT-1040NR/PY, Connecticut Nonresident and Part-Year Resident Return.Filing StatusGenerally, the fi ling status you expect to report on your Connecticut income tax return is the same as the fi ling status you expect to report on your federal income tax return. However, special rules apply to married individuals who fi le a joint federal return but have a different residency status. Nonresidents and part-year residents should see the instructions to Form CT-1040NR/PY. If you are a party to a civil union recognized under Connecticut law or a spouse in a marriage recognized under Public Act 2009-13, you must recalculate your federal adjusted gross income as if your fi ling status for federal income tax purposes were married fi ling jointly or married fi ling separately. Unless otherwise noted, any reference in these instructions to a spouse also refers to a party to a civil union.Check Your WithholdingYou may be underwithheld if any of the following apply:• You have more than one job;• You qualify under Certain Married or Civil Union Individuals and do
not use the Supplemental Table on Page 3 and Page 4; or• You have substantial nonwage income.If you are underwithheld, you should consider adjusting your withholding or making estimated payments using Form CT-1040ES, Estimated Connecticut Income Tax Payment Coupon for Individuals. You may also select Withholding Code “D” to elect the highest level of withholding.If you owe $1,000 or more in Connecticut income tax over and above what has been withheld from your income for the prior taxable year, you may be subject to interest on the underpayment at the rate of 1% per month or fraction of a month. You may be overwithheld if your combined annual income is more than $500,000 but less than $1,000,000 and your Connecticut fi ling status is fi ling jointly. To help determine if your withholding is correct, see Informational Publication 2011(7), Is My Connecticut Withholding Correct? Nonresident Employees Working Partly Within and Partly Outside of ConnecticutIf you work partly within and partly outside of Connecticut for the same employer, you should also complete Form CT-W4NA, Employee’s Withholding or Exemption Certifi cate - Nonresident Apportionment, and provide it to your employer. The information on Form CT-W4NA and Form CT-W4 will help your employer determine how much to withhold from your wages for services performed within Connecticut. To obtain Form CT-W4NA, visit the Department of Revenue Services (DRS) website at www.ct.gov/DRS or request the form from your employer. Any nonresident who expects to have no Connecticut income tax liability should choose Withholding Code “E.”Certain Married or Civil Union IndividualsIf you are a married or civil union individual fi ling jointly and you and your spouse both select Withholding Code “A,” you may have too much or too little Connecticut income tax withheld from your pay. This is because the phaseout of the personal exemption and credit is based on your combined incomes. The withholding tables cannot refl ect your exact Form CT-W4 (Rev. 12/10)
withholding requirement without considering the income of your spouse. To minimize this problem, use the Supplemental Table on Page 3 and Page 4 to adjust your withholding. You are not required to use this table. Do not use the supplemental table to adjust your withholding if you use the worksheet in IP 2011(7).Armed Forces Personnel and VeteransIf you are a Connecticut resident, your armed forces pay is subject to Connecticut income tax withholding unless you qualify as a nonresident for Connecticut income tax purposes. If you qualify as a nonresident, you may request that no Connecticut income tax be withheld from your armed forces pay by entering Withholding Code “E” on Line 1. Military Spouses Residency Relief Act (MSRRA)If you are claiming an exemption from Connecticut income tax under the MSRRA, you must provide your employer with a copy of your military spouse’s Leave and Earnings Statement (LES) and a copy of your military dependent ID card. See Informational Publication 2009(21), Connecticut Income Tax Information for Armed Forces Personnel and Veterans.Employer InstructionsFor any employee who does not complete Form CT-W4, you are required to withhold at the 5% marginal rate without allowance for exemption unless the highest marginal rate applies. You are required to keep Form CT-W4 in your fi les for each employee. See Informational Publication 2011(1), Connecticut Employer’s Tax Guide, Circular CT, for complete instructions.Report Certain Employees Claiming Exemption From Withholding to DRSEmployers are required to fi le copies of Form CT-W4 with DRS for certain employees claiming “E” (no withholding is necessary). SeeIP 2011(1). Mail copies of Forms CT-W4 meeting the conditions listed in IP 2011(1) under Reporting Certain Employees to DRS on Page 11 with Form CT-941, Connecticut Quarterly Reconciliation of Withholding, if you fi le a paper return. If you fi le Form CT-941 electronically, mail only the copies of Forms CT-W4 meeting the conditions listed in IP 2011(1) to: DRS, PO Box 2931, Hartford CT 06104-2931. Report New and Rehired Employees to the Department of Labor (DOL)New employees are workers not previously employed by your business, or workers rehired after having been separated from your business for more than six months.Employers with offices in Connecticut or transacting business in Connecticut are required to report new hires to the DOL within 20 days of the date of hire. New hires can be reported by:• Using the Connect icut New Hire Report ing website at
www.ctnewhires.com• Faxing copies of completed Forms CT-W4 to 1-800-816-1108 or mail
copies of completed Forms CT-W4 to: CT Department of Labor
Offi ce of Research, Form CT-W4 200 Folly Brook Boulevard Wethersfi eld CT 06109For more information on DOL requirements or for alternative reporting options, visit the DOL website at www.ctdol.state.ct.us or call DOL at 860-263-6310.For More InformationCall DRS during business hours, Monday through Friday:• 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 inquiries24 hours a day by calling 860-297-4911.Forms and PublicationsVisit the DRS website at www.ct.gov/DRS to download and print Connecticut tax forms and publications.
Page 2 of 4
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Supp
lem
enta
l Tab
le fo
r Qua
lifyi
ng W
idow
(er)
With
Dep
ende
nt C
hild
and
C
oupl
es F
iling
Joi
ntly
- Ef
fect
ive
Janu
ary
1, 2
011
For m
arrie
d or
civ
il un
ion
coup
les
who
bot
h se
lect
With
hold
ing
Cod
e “A
” on
Form
CT-
W4
(com
bine
d in
com
e is
$10
0,50
0 or
less
).Form CT-W4 Effective January 1, 2011
Inst
ruct
ions
1.
Rea
ding
acr
oss
the
top
of th
e ta
ble,
sel
ect t
he a
ppro
xim
ate
annu
al w
age
inco
me
of o
ne s
pous
e. R
eadi
ng d
own
the
left
colu
mn,
sel
ect t
he a
ppro
xim
ate
annu
al w
age
inco
me
of th
e ot
her s
pous
e. S
ee P
age
4 fo
r the
con
tinua
tion
of th
is ta
ble.
2.
At t
he in
ters
ectio
n of
the
two
num
bers
is a
n ad
just
men
t am
ount
. Th
is is
a y
early
adj
ustm
ent a
mou
nt.
3.
To c
alcu
late
the
adju
stm
ent f
or e
ach
pay
perio
d, c
ompl
ete
the
follo
win
g w
orks
heet
.
A
. A
djus
tmen
t am
ount
3A
.___
____
____
____
_
B
. P
ay p
erio
ds in
a y
ear:
See
pay
per
iod
tabl
e.
3B._
____
____
____
___
C.
Pay
per
iod
adju
stm
ent:
Div
ide
Line
3A
by L
ine
3B.
3C._
____
____
____
___
4.
If th
e ad
just
men
t is
posi
tive,
ent
er th
e ad
just
men
t am
ount
from
Lin
e 3C
on
Form
CT-
W4,
Lin
e 2,
of o
ne s
pous
e. If
the
ad
just
men
t is
nega
tive,
ent
er th
e ad
just
men
t am
ount
in b
rack
ets
from
Lin
e 3C
on
Form
CT-
W4,
Lin
e 3,
of o
ne s
pous
e.
Pay
Perio
d Ta
ble
If
you
are
paid
: Pa
y pe
riods
in a
yea
r:
W
eekl
y ..
......
......
......
...52
B
iwee
kly
......
......
......
.....2
6
Sem
i-mon
thly
.....
......
.....2
4
Mon
thly
...
......
......
......
..12
(Rev
. 12/
10)
This
tabl
e jo
ins
the
tabl
e on
Pag
e 4.
Ann
ual S
alar
y
Page 3 of 4
Supp
lem
enta
l Tab
le fo
r Qua
lifyi
ng W
idow
(er)
With
Dep
ende
nt C
hild
and
C
oupl
es F
iling
Joi
ntly
- Ef
fect
ive
Janu
ary
1, 2
011
For m
arrie
d or
civ
il un
ion
coup
les
who
bot
h se
lect
With
hold
ing
Cod
e “A
” on
Form
CT-
W4
(com
bine
d in
com
e is
$10
0,50
0 or
less
).
(Rev
. 12/
10)
Form CT-W4 Effective January 1, 2011
Annu
al S
alar
y 28
,000
30
,000
32
,000
34
,000
36
,000
38
,000
40
,000
42
,000
44
,000
46
,000
48
,000
50
,000
52
,000
3,
000
(647
) (7
52)
(866
) (1
,007
) (1
,148
) (1
,148
) (1
,136
) (1
,158
) (1
,163
) (1
,125
) (1
,023
) (9
92)
(1,0
02)
6,
000
(525
) (6
66)
(807
) (9
48)
(981
) (1
,020
) (1
,025
) (1
,030
) (9
50)
(822
) (7
20)
(722
) (7
32)
9,
000
(467
) (6
08)
(698
) (7
76)
(888
) (8
93)
(855
) (7
53)
(630
) (5
40)
(450
) (4
52)
(462
)
12,0
00
(408
) (4
41)
(570
) (6
65)
(760
) (6
80)
(552
) (4
50)
(360
) (2
70)
(180
) (1
82)
(192
)
15,0
00
(258
) (3
70)
(465
) (5
18)
(506
) (3
83)
(293
) (2
03)
(113
) (2
3)
68
66
56
18,0
00
(224
) (3
19)
(329
) (2
91)
(279
) (1
89)
(99)
(9
) 81
17
1 26
1 25
9 24
9
21,0
00
(158
) (1
46)
(113
) (1
13)
(113
) (2
3)
68
158
248
338
428
426
371
24
,000
8
20
20
20
20
110
200
290
380
470
560
468
368
27
,000
7
7 7
7 7
97
187
277
367
412
412
320
220
30
,000
0
0 0
0 0
90
180
270
270
270
270
178
78
33,0
00
0 0
0 0
0 90
13
5 13
5 13
5 13
5 13
5 43
(5
7)
36,0
00
0 0
0 0
0 0
0 0
0 0
0 (9
2)
(192
)
39,0
00
135
135
135
90
0 0
0 0
0 0
0 (9
2)
(192
)
42,0
00
270
270
180
90
0 0
0 0
0 0
0 (9
2)
(192
)
45,0
00
360
270
180
90
0 0
0 0
0 0
0 (9
2)
(103
)
48,0
00
360
270
180
90
0 0
0 0
0 0
0 88
17
6
51,0
00
219
129
39
(51)
(1
41)
(141
) (1
41)
(141
) (1
41)
(52)
13
2 23
2
54,0
00
110
20
(70)
(1
60)
(250
) (2
50)
(250
) (2
50)
(70)
11
8 22
0
57,0
00
95
5 (8
5)
(175
) (2
65)
(265
) (1
76)
8 20
0
60,0
00
80
(10)
(1
00)
(190
) (2
80)
(100
) 88
19
0
63,0
00
65
(25)
(1
15)
(116
) (2
2)
170
66
,000
50
(4
0)
50
148
160
69
,000
12
4 21
8 32
0
72,0
00
388
400
This
tabl
e jo
ins
the
tabl
e on
Pag
e 3.
Page 4 of 4