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Effective January 1, 2022

CONNECTICUTCONNECTICUTCIRCULARCTCIRCULAR CTE mployer sTax GuideEmployer sTax GuideConnecticut Income TaxWithholding RequirementsTaxpayer information is available on our website and use this booklet until a new edition of Circular CT is 2022(1)WithholdingIssued: 12/22/2021 Replaces: IP 2021(1) Effective January 1, 2022 Employers are required to file all withholding forms and remit all tax payments following are included in this booklet: Calendar of Duties Instructions for Connecticut Employers Withholding Requirements Form CT-W4, Employee s Withholding Certificate Form CT-W4NA, Employee s Withholding Certificate Nonresident Apportionment Withholding Calculation Rules Withholding TablesCircularCTTable of ContentsCalendar of Duties ..4 Frequently-Asked Filing and Payment of Income Tax Withholding ..6 Electronic Filing Through myconneCT ..6 Payment by Electronic Funds Transfer (EFT) ..6 Waiver of Requirement to File and Pay by EFT ..6 Federal/State Employment Taxes (FSET).

See Remitter Classifications on Page 12. Important Dates for Employers On or Before April 30, July 31, October 31, and January 31 You must file Form CT‑941 Connecticut Quarterly , Reconciliation of Withholding, even if no tax is due or has been withheld for the quarter. You are required to filecopies of Form CT‑W4, Employee’s

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portal.ct.gov

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