Machine-extracted text of a publicly
posted document, provided for reference and search. The original document at
the link above is authoritative.
Department of Revenue Services
State of Connecticut Form CT-W4 Effective January 1, 2020
(Rev. 12/19) Employee’s Withholding Certificate
Complete this form in blue or black ink only.
Employee Instructions
• Read the instructions on Page 2 before completing this form. • Choose the statement that best describes your gross income.
• Select the filing status you expect to report on your Connecticut • Enter the Withholding Code on Line 1 below.
income tax return. See instructions. Withholding
Married Filing Separately Code
Withholding
Married Filing Jointly Code My expected annual gross income is less than or equal to
Our expected combined annual gross income is less than or $12,000 or I am claiming exemption under the MSRRA* and E
equal to $24,000 or I am claiming exemption under the Military no withholding is necessary.
E
Spouses Residency Relief Act (MSRRA)* and no withholding My expected annual gross income is greater than $12,000. A
is necessary.
I have significant nonwage income and wish to avoid having
My spouse is employed and our expected combined annual too little tax withheld. D
gross income is greater than $24,000 and less than or equal A
to $100,500. See Certain Married Individuals, Page 2. I am a nonresident of Connecticut with substantial other income. D
Withholding
My spouse is not employed and our expected combined
C Single Code
annual gross income is greater than $24,000.
My expected annual gross income is less than or equal to
My spouse is employed and our expected combined E
annual gross income is greater than $100,500. D $15,000 and no withholding is necessary.
My expected annual gross income is greater than $15,000. F
I have significant nonwage income and wish to avoid having
too little tax withheld. D I have significant nonwage income and wish to avoid having
too little tax withheld. D
I am a nonresident of Connecticut with substantial other income. D
I am a nonresident of Connecticut with substantial other income. D
Qualifying Widow(er) Withholding
Code
Head of Household Withholding
Code
My expected annual gross income is less than or equal to
$24,000 or I am claiming exemption under the MSRRA* and E My expected annual gross income is less than or equal to
E
no withholding is necessary. $19,000 and no withholding is necessary.
My expected annual gross income is greater than $24,000. C My expected annual gross income is greater than $19,000. B
I have significant nonwage income and wish to avoid having too I have significant nonwage income and wish to avoid having
little tax withheld. D too little tax withheld. D
I am a nonresident of Connecticut with substantial other income. D I am a nonresident of Connecticut with substantial other income. D
* If you are claiming the Military Spouses Residency Relief Act (MSRRA) exemption, see instructions on Page 2.
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.
Check if you are claiming
the MSRRA exemption
2. Additional withholding amount per pay period: If any, see instructions. ....................... 2. $ and enter state of legal
residence/domicile:
3. Reduced withholding amount per pay period: If any, see instructions.......................... 3. $ _____________________
First name Ml Last name Social Security Number
Home address (number and street, apartment number, suite number, PO Box)
City/town State ZIP code
Declaration: I declare under penalty of law that I have examined this certificate 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 fine of not more than $5,000, imprisonment for not more than five years, or both.
Employee’s signature Date
Employers: See Employer Instructions, on Page 2.
Is this a new or rehired employee? No Yes Enter date hired:
mm/dd/yyyy
Employer’s business name
Federal Employer Identification Number
Colchester Public Schools 06-6001598
Employer’s business address
127 Norwich Avenue, Suite 202
City/town State ZIP code
Colchester CT 06415
Contact person Telephone number
Payroll Manager 860 – 537 – 7263
Form CT-W4 Instructions
Employee General Instructions
Form CT‑W4, Employee’s Withholding Certificate, provides your Armed Forces Personnel and Veterans
employer with the necessary information to withhold the correct If you are a Connecticut resident, your armed forces pay is subject
amount of Connecticut income tax from your wages to ensure that to Connecticut income tax withholding unless you qualify as a
you will not be underwithheld or overwithheld. nonresident for Connecticut income tax purposes. If you qualify as
You are required to pay Connecticut income tax as income is earned a nonresident, you may request that no Connecticut income tax be
withheld from your armed forces pay by entering Withholding Code “E”
or received during the year. You should complete a new Form CT‑W4
on Line 1.
at least once a year or if your tax situation changes.
If your circumstances change, such as you receive a bonus or your Military Spouses Residency Relief Act (MSRRA)
filing status changes, you must furnish your employer with a new If you are claiming an exemption from Connecticut income tax under
Form CT‑W4 within ten days of the change. the MSRRA, you must provide your employer with a copy of your
military spouse’s Leave and Earnings Statement (LES) and a copy
Gross Income of your military dependent ID card.
For Form CT-W4 purposes, gross income means all income from
all sources, whether received in the form of money, goods, property, See Informational Publication 2019(5), Connecticut Income Tax
or services, not exempt from federal income tax, and includes any Information for Armed Forces Personnel and Veterans.
additions to income from Schedule 1 of Form CT‑1040, Connecticut Employer Instructions
Resident Income Tax Return or Form CT‑1040NR/PY, Connecticut For any employee who does not complete Form CT‑W4, you are required
Nonresident and Part‑Year Resident Income Tax Return. to withhold at the highest marginal rate of 6.99% without allowance
Filing Status for exemption. You are required to keep Form CT‑W4 in your files for
Generally, the filing status you expect to report on your Connecticut each employee. See Informational Publication 2020(1), Connecticut
income tax return is the same as the filing status you expect to report Employer’s Tax Guide, Circular CT, for complete instructions.
on your federal income tax return. However, special rules apply to
Report Certain Employees Claiming Exemption From Withholding
married individuals who file a joint federal return but have a different
to DRS
residency status. Nonresidents and part‑year residents should see
Employers are required to file copies of Form CT‑W4 with DRS for
the instructions to Form CT‑1040NR/PY.
certain employees claiming “E” (no withholding is necessary). See
Check Your Withholding IP 2020(1). Mail copies of Forms CT‑W4 meeting the conditions listed
You may be underwithheld if any of the following apply: in IP 2020(1) under Reporting Certain Employees to:
• You have more than one job;
Department of Revenue Services
• You qualify under Certain Married Individuals; or PO Box 2931
• You have substantial nonwage income. Hartford CT 06104-2931
If you are underwithheld, you should consider adjusting your
Report New and Rehired Employees to the Department of Labor
withholding or making estimated payments using Form CT‑1040ES,
New employees are workers not previously employed by your
Estimated Connecticut Income Tax Payment Coupon for Individuals.
business, or workers rehired after having been separated from your
You may also select Withholding Code “D” to elect the highest level
business for more than sixty consecutive days.
of withholding.
Employers with offices in Connecticut or transacting business in
If you owe $1,000 or more, after subtracting from your Connecticut
Connecticut are required to report new hires to the Department of
income tax the amount withheld from your income for the prior taxable
Labor (DOL) within 20 days of the date of hire.
year, and any PE Tax Credit, you may be subject to interest on the
underpayment at the rate of 1% per month or fraction of a month. New hires can be reported by:
To help determine if your withholding is correct, see Informational • Using the Connecticut New Hire Reporting website at
Publication 2020(7), Is My Connecticut Withholding Correct? www.ctnewhires.com;
• Faxing copies of completed Forms CT‑W4 to 800-816-1108; or
Certain Married Individuals
If you are a married individual filing jointly and you and your spouse • Mailing copies of completed Forms CT‑W4 to:
both select Withholding Code “A,” you may have too much or too Connecticut Department of Labor
little Connecticut income tax withheld from your pay. This is because Office of Research, CT‑W4
the phase-out of the personal exemption and credit is based on your 200 Folly Brook Blvd
combined incomes. The withholding tables cannot reflect your exact Wethersfield CT 06109
withholding requirement without considering the income of your spouse. For more information on DOL requirements or for alternative reporting
To minimize this problem, and determine if you need to adjust your options, visit the DOL website at www.ctdol.state.ct.us or call DOL
withholding using Line 2 or Line 3, see IP 2020(7). at 860-263-6310.
Nonresident Employees Working Partly Within and Partly For More Information
Outside of Connecticut Call DRS during business hours, Monday through Friday:
If you work partly within and partly outside of Connecticut for
• 800-382-9463 (Connecticut calls outside the Greater Hartford
the same employer, you should also complete Form CT‑W4NA,
calling area only); or
Employee’s Withholding or Exemption Certificate - Nonresident
Apportionment, and provide it to your employer. The information on • 860-297-5962 (from anywhere).
Form CT‑W4NA and Form CT‑W4 will help your employer determine TTY, TDD, and Text Telephone users only may transmit inquiries
how much to withhold from your wages for services performed within anytime by calling 860-297-4911. Taxpayers may also call 711 for
Connecticut. For Convenience of the Employer Test information, see relay services. A taxpayer must tell the 711 operator the number he or
Form CT‑W4NA. To obtain Form CT‑W4NA, visit the Department of she wishes to call. The relay operator will dial it and then communicate
Revenue Services (DRS) website at portal.ct.gov/DRS or request using a TTY with the taxpayer.
the form from your employer. Any nonresident who expects to have no Forms and Publications
Connecticut income tax liability should choose Withholding Code “E.” Visit the DRS website at portal.ct.gov/DRS to download and print
Form CT-W4 (Rev. 12/19) Connecticut tax forms and publications. Page 2 of 2