Connecticut issues 2016 withholding tables

Connecticut has issued new wage-bracket and percentage method withholding tables. The tables will be reproduced in the Payroll Management Guide beginning at ¶5573 in a future release. In addition the withholding calculation tables are reproduced in this Report Letter on pages 9–14.

Due date change

Employers must now submit to Department of Revenue Services Form CT-W-3, and federal Forms W-2 by January 31. The DRS is suspending the electronic filing mandate for filing Form CT-W3 for those employers who issue 24 or fewer W-2s. A paper Form CT-W3 can be filed by employers with 24 or fewer W-2’s for tax year 2015. The due date for Form CT-W3 is January 31.

Also included in the suspended mandate is filing Form CT-1096 for payers of nonpayroll amounts who issue 24 or fewer Forms 1099-R, 1099-MISC, or W-2G. A paper Form CT-1096 can be filed if the business issued 24 or fewer 1099s for tax year 2015. The due date for the paper Form CT-1096 is February 28. Taxpayers are encouraged to use the Taxpayer Service Center (TSC) to electronically file the annual reconciliation of withholding forms. Taxpayers can key in or upload their annual withholding returns quickly and easily using the TSC. The program gives taxpayers step-by-step instructions for filing.

If the due date falls on a Saturday, Sunday, or legal holiday, the returns will be considered timely filed if filed by the next business day. For assistance with electronic filing, call DRS at 800-382-9463 (outside the Greater Hartford calling area) or 860-297-5962 (from anywhere). (Connecticut Department of Revenue Services Form CT-W4 (Rev. 12/15); TPG-211, 2016 Withholding Calculation Rules (Rev. 01/16).)

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