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11/08)
Form CT-W4
Employees Withholding Certicate
Complete this form in blue or black ink only. Complete this form so your employer can withhold the correct amount of Connecticut income tax from your wages. See Employee Instructions, Page 2. Step 1 - Determine your Withholding Code: Select the ling status you expect to report on your Connecticut income tax return. Generally, this will be the same ling status as your federal income tax return. However, see instructions for applicable exceptions. Choose the statement that best describes your gross income, (see Gross Income, Page 2) and enter the Withholding Code in Step 2, Line 1. See Armed Forces Personnel and Veterans; or Certain Married or Civil Union Individuals, Page 2.
Filing Jointly *
Our expected combined annual gross income is less than or equal to $24,000 and no withholding is necessary. Our expected combined annual gross income is greater than $24,000 and less than or equal to $100,500. See Special Rules for Certain Married or Civil Union Individuals, Page 2. My spouse is not employed and our expected combined annual gross income is greater than $24,000. My spouse is employed and our expected combined annual gross income is greater than $100,500. I have signicant nonwage income and wish to avoid having too little tax withheld. I am a nonresident of Connecticut with substantial other income.
Withholding Code
Filing Separately **
My expected annual gross income is less than or equal to $12,000 and no withholding is necessary. My expected annual gross income is greater than $12,000. I have signicant nonwage income and wish to avoid having too little tax withheld. I am a nonresident of Connecticut with substantial other income.
Withholding Code
E A D D
Withholding Code
A C D D D
Withholding Code
Single
My expected annual gross income is less than or equal to $13,500 and no withholding is necessary. My expected annual gross income is greater than $13,500. I have signicant nonwage income and wish to avoid having too little tax withheld. I am a nonresident of Connecticut with substantial other income.
E F D D
Withholding Code
E A D D
Head of Household
My expected annual gross income is less than or equal to $19,000 and no withholding is necessary. My expected annual gross income is greater than $19,000. I have signicant nonwage income and wish to avoid having too little tax withheld. I am a nonresident of Connecticut with substantial other income.
E B D D
* Filing Jointly includes ling jointly for federal and Connecticut and ling jointly for Connecticut only ** Filing separately includes ling separately for federal and Connecticut and ling separately for Connecticut only
Step 2 - Complete Lines 1 through 11: Sign, make a copy for yourself, and return the original to your employer.
1. Withholding Code. Enter Withholding Code letter chosen from Step 1 above. 2. Additional withholding amount per pay period: if any, see instructions on Page 3. 3. Reduced withholding amount per pay period: if any, see instructions on Page 3. 4. First name Ml Last name 1. 2. 3.
.00 .00
5. Home address
7. City/town
8. State
9. ZIP code
Declaration: I declare under penalty of law that I have examined this certicate 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 ne of not more than $5,000, or imprisonment for not more than ve years, or both. 10. Employees signature 11. Date
X
M M D D Y Y
16. City/town
17. State
General Instructions
Form CT-W4, Employees 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. In order for your employer to withhold Connecticut income tax from your wages, you must complete Form CT-W4, and provide it to your employer(s). You are expected 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.
incomes. The withholding tables cannot reect your exact 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 2009(7).
Employee Instructions
Gross Income: For 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 PartYear Resident Return. Filing Status: Generally, the ling status you expect to report on your Connecticut income tax return is the same as the ling status you expect to report on your federal income tax return. However, special rules apply to married individuals who 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 Kerrigan v. Commissioner of Public Health, 289 Conn. 135 (2008)(Kerrigan), you must recalculate your federal adjusted gross income as if your ling status for federal income tax purposes were married ling jointly or married ling separately. Unless otherwise noted, any reference in these instructions to a spouse also refers to a party to a civil union. General Instructions: Complete the certicate on Page 1, Lines 1 through 11, sign it, and return it to your employer. Keep a copy for your records. Check Your Withholding: You could 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 during the taxable year your circumstances change, such as, you receive a bonus or your ling status changes, you must furnish your employer with a new Form CT-W4 within ten days of the change to avoid underwithholding. If you could be underwithheld, you should consider adjusting your withholding or making estimated payments on Form CT-1040ES, Estimated Connecticut Income Tax Payment Coupon for Individuals. You may also wish to 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. To help you determine if you have enough withholding, see Informational Publication 2009(7), Is My Connecticut Withholding Correct?
Employer Instructions
For any employee who does not complete Form CT-W4, you are required to withhold at the highest rate. You are required to keep a Form CT-W4 in your les for each employee. See Informational Publication 2009(1), Connecticut Circular CT, Employers Tax Guide, for complete instructions. You must also le copies of Form CT-W4 with DRS and the Department of Labor (DOL) for certain employees as listed below:
Page 2 of 4
Supplemental Table for Qualifying Widow(er) With Dependent Child and Couples Filing Jointly - Effective January 1, 2009
Instructions Pay Period Table
If you are paid: Pay periods in a year:
For married or civil union couples who both select Withholding Code A on Form CT-W4 (combined income is $100,500 or less).
1.
2. 3.
4.
Reading across the top of the table select the approximate annual wage income of one spouse. Reading down the left column select the approximate annual wage income of the other spouse. See Page 4 for the continuation of this table. At the intersection of the two numbers is an adjustment amount. This is a yearly adjustment amount. To calculate the adjustment for each pay period, complete the following worksheet. A. Adjustment amount 3A.________________ B. Pay periods in a year: See pay period table. 3B.________________ C. Pay period adjustment: Divide Line 3A by Line 3B. 3C.________________ If the adjustment is positive, enter the adjustment amount from Line 3C, on Form CT-W4, Line 2 of one spouse. If the adjustment is negative, enter the adjustment amount in brackets from Line 3C, on Form CT-W4, Line 3 of one spouse.
Annual Salary
3,000 6,000 9,000 12,000 15,000 18,000 21,000 24,000 27,000 30,000 33,000 36,000 39,000 42,000 45,000 48,000 51,000 54,000 57,000 60,000 63,000 66,000 69,000 72,000 75,000 78,000 81,000 84,000 87,000 90,000 93,000 96,000 99,000 (Rev. 11/08) This table joins the table on Page 4.
2,000 0 0 0 0 (23) (99) (203) (325) (586) (792) (956) (1,167) (1,193) (1,200) (1,208) (1,130) (1,086) (1,060) (940) (820) (700) (580) (460) (430) (445) (460) (475) (490) (505) (520) (535) (370) (100)
4,000 6,000 0 0 0 0 0 0 0 0 (23) (23) (99) (99) (195) (180) (310) (295) (550) (475) (705) (666) (917) (878) (1,128) (981) (1,091) (1,023) (1,115) (1,030) (1,080) (888) (912) (720) (906) (726) (880) (700) (760) (580) (640) (460) (520) (340) (400) (220) (325) (235) (340) (250) (355) (265) (370) (280) (385) (295) (400) (310) (415) (325) (430) (340) (356) (82) (92) 100
8,000 0 0 0 0 (23) (84) (165) (232) (409) (627) (788) (930) (938) (860) (675) (540) (546) (520) (400) (280) (160) (130) (145) (160) (175) (190) (205) (220) (235) (70) 200
10,000 0 0 0 0 (15) (69) (129) (145) (370) (588) (686) (845) (810) (642) (495) (360) (366) (340) (220) (100) (25) (40) (55) (70) (85) (100) (115) (130) (56) 208
12,000 0 0 0 0 0 (54) (54) (106) (331) (441) (618) (760) (618) (450) (315) (180) (186) (160) (40) 80 65 50 35 20 5 (10) (25) (40) 218 400
14,000 16,000 (15) (42) (15) (42) (15) (35) 0 (12) 0 9 (6) 54 (3) 9 (82) (70) (256) (181) (405) (347) (548) (447) (605) (414) (420) (267) (285) (132) (150) 3 (15) 138 (21) 132 5 158 125 233 155 218 140 203 125 188 110 173 95 158 80 143 65 128 50 202 215 466 485
18,000 (99) (99) (77) (54) 27 36 (9) 20 (170) (319) (312) (279) (144) (9) 126 261 255 281 266 251 236 221 206 191 176 161 419 601
20,000 (156) (141) (119) (48) 36 18 24 14 (142) (206) (156) (156) (21) 114 249 384 378 314 299 284 269 254 239 224 209 374 644
22,000 (248) (225) (182) (60) (24) (42) 27 0 (113) (87) (75) (75) 60 195 330 465 414 305 290 275 260 245 230 215 289 553
24,000 (318) (295) (192) (106) (70) 20 10 0 (6) 20 20 20 155 290 425 560 419 310 295 280 265 250 235 220 478 660
26,000 (485) (414) (308) (249) (162) (111) (87) (12) 25 18 18 18 153 288 423 468 327 218 203 188 173 158 143 308 578
Page 3 of 4
Supplemental Table for Qualifying Widow(er) With Dependent Child and Couples Filing Jointly - Effective January 1, 2009
For married or civil union couples who both select Withholding Code A on Form CT-W4 (combined income is $100,500 or less).
3,000 6,000 9,000 12,000 15,000 18,000 21,000 24,000 27,000 30,000 33,000 36,000 39,000 42,000 45,000 48,000 51,000 54,000 57,000 60,000 63,000 66,000 69,000 72,000 (Rev. 11/08)
(647) (525) (467) (408) (258) (224) (158) 8 7 0 0 0 135 270 360 360 219 110 95 80 65 50 124 388
30,000 (752) (666) (608) (441) (370) (319) (146) 20 7 0 0 0 135 270 270 270 129 20 5 (10) (25) (40) 218 400
32,000 34,000 36,000 38,000 40,000 42,000 44,000 (866) (1,007) (1,148) (1,148) (1,136) (1,158) (1,163) (807) (948) (981) (1,020) (1,025) (1,030) (950) (698) (776) (888) (893) (855) (753) (630) (570) (665) (760) (680) (552) (450) (360) (465) (518) (506) (383) (293) (203) (113) (329) (291) (279) (189) (99) (9) 81 (113) (113) (113) (23) 68 158 248 20 20 20 110 200 290 380 7 7 7 97 187 277 367 0 0 0 90 180 270 270 0 0 0 90 135 135 135 0 0 0 0 0 0 0 135 90 0 0 0 0 0 180 90 0 0 0 0 0 180 90 0 0 0 0 0 180 90 0 0 0 0 0 39 (51) (141) (141) (141) (141) (141) (70) (160) (250) (250) (250) (250) (70) (85) (175) (265) (265) (176) 8 200 (100) (190) (280) (100) 88 190 (115) (116) (22) 170 50 148 160 320 This table joins the table on Page 3.
46,000 (1,125) (822) (540) (270) (23) 171 338 470 412 270 135 0 0 0 0 0 (52) 118
48,000 (1,023) (720) (450) (180) 68 261 428 560 412 270 135 0 0 0 0 0 132 220
50,000 (992) (722) (452) (182) 66 259 426 468 320 178 43 (92) (92) (92) (92) 88 232
52,000 (1,002) (732) (462) (192) 56 249 371 368 220 78 (57) (192) (192) (192) (103) 176
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