The Connecticut Department of Revenue Services released its 2019 income tax withholding rules and wage-bracket tables to its website. According to the guidance, the 2019 withholding calculation rules and 2018 withholding tables are unchanged from 2018.

There is no percentage method available to determine Connecticut withholding.

The 2019 Form CT-W4, Employee's Withholding Certificate, has also been released.

The Department has not yet released the 2019 Connecticut Circular CT Employer's Tax Guide. Once released, it may be found here.

For more information on Connecticut withholding tax, contact the Department at +1 860 297 5962 or toll free in Connecticut at +1 800 382 9463 or see the Department's website

Supplemental withholding

Connecticut does not provide for a supplemental withholding rate.

2018 Form W-2 filing reminders

Employers with 25 or more calendar year 2018 Forms W-2 are required to electronically file Connecticut Form CT-W3, Connecticut Annual Reconciliation of Withholding, and the corresponding Forms W-2 by January 31, 2019 through the Department's electronic Taxpayer Service Center (TSC). Employers unable to file electronically may file Form CT-8508, Request for Waiver From Filing Information Returns Electronically and be granted a waiver from electronic reporting. Filers of 24 or fewer Forms W-2 may file paper Forms W-2 without requesting a waiver.

Payers filing 25 or more Forms 1099 must electronically file the 2018 Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns, and corresponding Forms 1099 by January 31, 2019.

The Department requires every state copy of the following:

• Federal Form W-2G for winnings paid to a Connecticut resident, even if Connecticut income tax was not withheld

• Federal Form 1099-MISC for:
• Payments made to a Connecticut resident even if Connecticut income tax was not withheld
• Payments made to a nonresident of Connecticut if the payments relate to services performed wholly or partly in Connecticut, even if Connecticut income tax was not withheld

• Form 1099-R reporting distributions paid to Connecticut resident individuals, even if no Connecticut income tax was withheld; for all other recipients, only if Connecticut income tax was withheld
• Form 1099-K reporting payments to payees located or with locations in Connecticut (though Form 1099-K is not due to the Department until 30 days after such forms are filed with the IRS)

Specifications for filing the 2018 Forms W-2 can be found here and specifications for filing Forms 1099 electronically can be found here.

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